- BASELINE BUDGETING FINANCES GOVERNMENT WASTE CODE
- BASELINE BUDGETING FINANCES GOVERNMENT WASTE PLUS
Departments may make restoration requests through the “add-back” process, and service/program expansion requests are made through the “program change request” process.
Instead, a review of the current public needs compared to efficiencies implemented must be completed before program and/or service restoration or expansion is considered.
Recognizing cyclical economic downturns will occur in the future, and to maintain fiscal sustainability, program budgets will not be automatically restored as a result of fiscal recovery and/or discretionary revenue growth. All positions held vacant for 12 months or more will be reviewed by the County Administrator and deleted as part of the annual recommended budget unless maintaining allocation is justified. Mid-year and third quarter reports of actual revenues and expenditures, with projections for the remainder of the year compared to revised budget, will be submitted by departments to the County Administrator, and on to the Board of Supervisors with recommendations, if necessary, for current year budget adjustments. Depending upon state budgetary impacts on Sonoma County, additional reductions may be requested from the County departments. Reduction options will be accompanied by each department’s analysis of the impact on services. These reduction options will be the primary source for balancing the County Administrator’s recommended budget as submitted to the Board of Supervisors during difficult financial times. All County departments/agencies must, when directed by the County Administrator, submit recommended options for reducing their net county costs and/or other discretionary county revenue sources as part of their annual budget submittal. Therefore, the FY 2022-23 recommended budget aligns annual operating expenditures with annual operating revenues. As part of the FY 2017-18 Budget Adoption, the Board established a new fiscal objective of reducing reliance on fund balance for operating purposes. Sound anticipated ongoing revenue is recurring revenue, such as, taxes and fees. Ongoing expenditures shall be provided based on sound anticipated ongoing revenue and not include “one-time” items such as capital outlay, projects, or temporary program funding. As noted in the Long Range Planning section below, the County’s goals are to maintain annual expenditure increases at a conservative growth rate, and to limit expenditures to anticipated annual revenues. In a structurally balanced budget, beginning fund balance may not be used as a financing source for ongoing expenditures. 
In contrast, a structurally balanced budget matches total ongoing expenditures to the annual estimated revenues.
A statutorily balanced budget utilizes beginning fund balance as a financing source.
BASELINE BUDGETING FINANCES GOVERNMENT WASTE PLUS
At no time shall spending in a given year exceed total current revenues plus any fund balance carryover from the prior year. A budget is statutorily balanced when total estimated financing sources (beginning fund balance plus revenues) equal the total appropriation (expenditures plus ending fund balance). Per the State’s County Budget Act, the Board of Supervisors must adopt a “statutorily” balanced budget however, to ensure ongoing sustainability, the County of Sonoma should strive to adopt a “structurally” balanced budget.
BASELINE BUDGETING FINANCES GOVERNMENT WASTE CODE
Furthermore, any deviation from a balanced budget is not permitted by the California State Government Code, which states: “In the recommended, adopted, and final budgets the funding sources shall equal the financing uses.” (Government Code §29009). The County must live within its own means and avoid disturbing other local jurisdictions’ revenue sources to resolve its deficiencies.
The budget must balance resources with expenditure appropriations.
0 kommentar(er)
