05.16.01 Claim Forms
Official claim forms for the payment of claims against the County shall be furnished to each department by the County Finance Director.
05.16.02 Filling Out Forms
To insure proper payment of County claims, each claim shall be completed pursuant to the instructions on the claim form. The lower portion of the claim concerning budget charges shall be completed and the form shall be signed where provided. Claims, properly completed and approved, shall be accompanied by completely itemized invoices and purchase orders when used.
05.16.03 Authorized Signature
Claims shall be signed by the head of a department or by a deputy or an assistant as authorized by the department head. such authorization for a deputy or an assistant to approve the payment of claims shall be in writing and on file in the office of the Finance Director.
05.16.04 Payment by Finance Director
Except as provided herein, payment shall be made only upon proper billing by invoice from a vendor, and shall be made only to the vendor. The Finance Director may make advance payments to a vendor in an amount not to exceed $100 without an invoice provided that evidence of price, vendor, and product is satisfactorily made to the Finance Director by the Department Head. Employees may be reimbursed for payments made to a vendor upon proper evidence of payment and approval by the Department Head and the Finance Director.
Government Code Section 29l2l provides that: "Except as otherwise provided by law, warrants issued, expenditures made, or liabilities incurred in excess of any of the budget appropriations are not a liability of the County or special district, but the official making or incurring the expenditure in an amount known by him or her to be in excess of the unencumbered balance of the appropriation against which it is drawn is liable therefor personally and upon his or her official bond."
05.16.06 Finance Directors Quarterly Budget Reports
The County Finance Director shall, not less than quarterly, provide a detailed budget report to each department head for each budget unit under the control of such department head.
05.16.07 Transfers of Appropriations
All requests for transfer of appropriations are to be delivered to the Department of Finance for processing.
The County Finance Director shall make such transfer of appropriations within the "Services and Supplies" object and sub-objects of accounts, upon request of the department head.
Transfers between Objects within the same Department:
Transfers between objects within the same department in amounts of $10,000 or less require approval of the Department of Finance. Such transfers over $10,000 require approval of the Board of Supervisors and will be placed on the Board Agenda.
All transfers increasing or decreasing the total of the Salaries and Benefits Object must be accompanied by either an approved Salary Action Form for the affected employee(s), an approved AIT changing the departmental allocation, or a staff report stating why the Salary Action or allocation change is not required.
Transfers requesting the use of Contingency:
The contingency fund, by definition, should only be used for unforeseen expenditures and emergencies. All requests for Contingency funds must be approved by a 4/5 vote of the Board of Supervisors. Requests for amounts in excess of $100 will require the Department Head to appear before the Board. All requests for Contingency will be accompanied by a staff report from the requesting department indicating:
• The circumstances surrounding the unforeseen expenditure or emergency
• Any mandates that are required that cannot be met if the request is not granted
• All alternative revenue sources available to the Department head, including grants, trust revenue, and unanticipated revenue
• Reasons why other appropriations and revenue sources cannot be transferred to address this need.
Additionally, the Department of Finance will analyze the request and attach a report either recommending the transfer or recommending denial of the use of the contingency and the reasons therefore.
Transfers of Appropriations between Departments:
All transfers of appropriations effectively cancel the appropriation in one department, transfer the amount to the contingency balance, and then transfer the amount from contingency to the second department. Such requests must be accompanied by a departmental staff report detailing the reduced requirement in one department and the increased need in another. These actions require approval by 4/5 vote of the Board of Supervisors.
Transfers appropriating Unanticipated Revenue:
All requests for Appropriations of Unanticipated Revenue must be approved by a 4/5 vote of the Board of Supervisors. Staff reports should accompany such requests that indicate whether:
• The unanticipated amounts are from new sources to fund new programs or increased level of activity in current programs; or
• The unanticipated amounts are mandated for use in the appropriation requested; or
• The total of all estimated revenues for the department have been received in the aggregate.
05.16.08 Operating Fund Equipment
Cost of maintenance of equipment shall be a charge to a County operating fund only if such equipment has been purchased by or donated to a County operating fund. County operating funds are those funds authorized and listed in the "Accounting Standards and Procedures for Counties" manual and under the control of the Board of Supervisors. Such funds are also listed on Schedule l of the annual budget of the County.