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policy:budget_and_cip_adoption [2015/08/28 21:57] – external edit 127.0.0.1 | policy:budget_and_cip_adoption [2016/01/26 22:03] (current) – Aug 27 2015 updated policy dustin | ||
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__**SUBJECT: | __**SUBJECT: | ||
- | | + | - It is the policy of the Board of Commissioners that the Board adopt a Budget and CIP to direct District spending each calendar year. |
- | | + | |
- For efficient operations, the District issues purchase orders to secure needed goods and services on an ongoing basis during the calendar year. | - For efficient operations, the District issues purchase orders to secure needed goods and services on an ongoing basis during the calendar year. | ||
- Approved purchase orders constitute a binding commitment of District funds. | - Approved purchase orders constitute a binding commitment of District funds. | ||
- | - The authority for issuance of purchase orders derives from the Budget and CIP or other specific Board approval action. | + | - The authority for issuance of purchase orders derives from the Budget and CIP. Except for excise and use tax, bonded indebtedness payments, payroll, |
- | - It has been the policy of the Board of Commissioners that the authority to issue purchase orders may be based on the proposed Budget and CIP pending Board adoption of the Budget and CIP. | + | - Excise |
- | - The Board of Commissioners finds that it is appropriate to adopt the District’s Budget and CIP before issuance of purchase orders based on said Budget and CIP. | + | - Payroll outlays are implemented by means of a payroll |
- | - Except for taxes, bonded indebtedness payments and payroll, spending or Board- approved Budget and CIP appropriations is initiated through purchase orders and payment requisitions. | + | - To ensure efficient operations, the Board has delegated authority to the General Manager to approve such purchase orders, payment requisitions; |
- | - Purchase orders | + | - The Board oversees the General Manager’s exercise of said delegated spending authority through its approval of vouchers, and the manual checks |
- | - Tax and bonded indebtedness payments take place through wire transfers. | + | |
- | - Payroll outlays are implemented by means of payroll | + | |
- | - To ensure efficient operations, the Board has delegated authority to the General Manager to approve such purchase orders, payment requisitions; | + | |
- | - The Board oversees the General Manager’s exercise of said delegated spending authority through its approval of vouchers, | + | |
- The Board further superintends the General Manager’s exercise of said delegated spending authority through its review of financial reports in open public meetings. | - The Board further superintends the General Manager’s exercise of said delegated spending authority through its review of financial reports in open public meetings. | ||
- The Board finds it appropriate to delineate and clarify this delegation of spending authority by means of Board policy statements. | - The Board finds it appropriate to delineate and clarify this delegation of spending authority by means of Board policy statements. | ||
+ | |||
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- | **Budget Adoption.** | + | **Budget Adoption.** |
- | **Budget - Operating.** | + | **Budget - Operating.** |
- | The Operating Budget shall include a listing of positions with associated salaries and benefits. The General Manager may not add or eliminate positions or change the rates of pay specified in the Operating Budget without specific Board approval. | + | The Operating Budget shall include a listing of positions with associated salaries and benefits. The General Manager may not add or eliminate positions or change the rates of pay specified in the Operating Budget |
+ | The Operating Budget shall include as an exhibit a statement of interest and principal payments for the District’s bonded indebtedness and other contractual debt service payments. The General Manager may not change the debt service payments specified in said exhibit | ||
- | The Operating | + | **Budget |
+ | The General Manager | ||
- | **Budget – CIP.** | ||
- | The General Manager shall manage at the CIP project level such that current year CIP Budget expenditures are less than or equal to the Current Year Budget for each individual CIP project. Any increase in Current Year Budget for each individual CIP project shall require specific Board approval to amend said Budget. The General Manager shall provide written reports no less than quarterly to the Board on the status of the CIP Budget. | + | **Fund Management.** |
- | + | ||
- | **Fund Management.** | + | |
- | + | ||
- | **Emergencies.** | + | |
- | + | ||
- | The General Manager, Assistant General Manager and/or Operations Manager may declare a Level 1 emergency and approve PO’s to respond to the emergency. The General Manager, Assistant General Manager and/or Operations Manager may declare a Level 2 emergency and approve purchase orders, waive competitive bidding requirements and award contracts to respond to the emergency. | + | |
+ | **Emergencies.** | ||
+ | The General Manager, Operations Manager or Finance Director may declare a Level 1 emergency and approve PO’s to respond to the emergency. The General Manager, Operations Manager or Finance Director may declare a Level 2 emergency and approve purchase orders, waive competitive bidding requirements and award contracts to respond to the emergency. | ||
The General Manager will inform the Board of the Level 1 or Level 2 emergency, the reasons for it and steps being taken to address it. This communication will include but not be limited to description of the emergency, purchase orders and contracts executed and expected operational and financial consequences of the emergency. | The General Manager will inform the Board of the Level 1 or Level 2 emergency, the reasons for it and steps being taken to address it. This communication will include but not be limited to description of the emergency, purchase orders and contracts executed and expected operational and financial consequences of the emergency. | ||
- | + | The Board will review the emergency situation at its next regular or special meeting. If a contract is awarded without competitive bidding under a Level 2 emergency, the Board will make a finding as to the existence of an emergency pursuant to RCW 39.04.280(2)(b). | |
- | The Board will review the emergency situation at its next regular or special meeting. If a contract is awarded without competitive bidding under a Level 2 emergency, the Board will make a finding as to the existence of an emergency pursuant to RCW 39.04.280(2)(b). | + | |
Approved: May 12, 2011\\ | Approved: May 12, 2011\\ | ||
- | **Amended: | + | **Amended: |