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Administrative Regulation 10

Matthew H. Hymel, County Executive

Budgetary Controls

Effective Date: July 1, 1990

This regulation is issued pursuant to Chapter 2.08 of the Marin County Code and has been approved by the Board of Supervisors.

  1. Through County policy, certain limitations on revisions and transfer of appropriations have become necessary, aside from those specified in the Government Code. This administrative regulation defines authorities for such transfers in Marin County.
  2. Subject to the availability of funds, the following authorizations are effective regarding appropriation transfers:
    • The Board of Supervisors has authority to transfer funds to or from any budget unit, object account, or sub-object account and to and from the Contingency Reserve, and increase appropriations offset by increased revenue.
    • The County Administrator has the authority to approve transfers of funds within any budget unit or within any department among the object accounts or sub-object accounts involved.
    • Department heads have the authority to approve fund transfers within the budget units of their department applicable to increases or decreases in the Salary and Fringe Benefit appropriation, the Service and Supply appropriation, or the Other Charges appropriation, subject to the following exceptions:
      1. Transfers from sub-object accounts listed below can be effected only with the approval of the County Administrator, after consultation with the Auditor-Controller:
        • Regular Staff Salaries - No. 1003
        • Holiday Pay - No. 1009
        • Disability - No. 1010
        • Incentive - No. 1011
        • Special Projects Salaries - No. 1035
        • Salaries Administration - No. 1036
        • Retirement - No. 1402
        • Employee Benefits - No. 1504, 1506
        • Compensation Insurance - No. 1701
        • Radio Rental - No. 2235
        • Int-Department Charges and Credits - No. 5000 series
        • Special District Accounts
  3. Transfers from sub-object account 1003 may be approved by the Administrator applicable only to current or future pay periods and only when a regular position is vacant. When these funds are utilized for extra-hire, the extra-hire employment should be charged to account #1003 rather than transferring funds to account #1004. Excess funds generated by underfilled positions cannot be used as a source of funds for transfer to other accounts or other positions.