§ 2-879. Duties concerning budget amendments; requirements for budget transfers, etc.

(a)

The council's research and budget analysis staff shall be notified in writing by the initiating parish department or agency of any proposed amendment to the operating budget of the parish together with justification for the amendment, a copy of the proposed ordinance amending the budget and identification of the revenue source permitting the amendment if an increase in the budget is being proposed. Notwithstanding the foregoing, any proposed amendment and justification for amendment to the operating budget of the office of inspector general and that of the ethics and compliance commission shall be presented to the ethics and compliance commission for approval by resolution. The budget of the office of inspector general and the ethics and compliance commission shall be amended upon resolution of the ethics and compliance commission without need of action or approval by the council.

(b)

Any line item, transfer, establishment or deletion of twenty thousand dollars ($20,000.00) or more shall be presented to the council for approval as a council resolution. Notwithstanding the foregoing, any line item, transfer, establishment or deletion of twenty thousand dollars ($20,000.00) or more by the office of inspector general or the ethics and compliance commission shall be presented to the ethics and compliance commission for approval by resolution. The line item, transfer, establishment or deletion shall acted upon resolution of the ethics and compliance commission without need of action or approval by the Council.

(c)

The council's research and budget analysis staff shall be notified in writing by the initiating parish department or agency of any proposed transfers of funds from one (1) line account to another (including establishing or deleting of a line item) together with justification for the change and a copy of the proposed resolution. The council's research and budget analysis staff shall be notified via copy of the ethics and compliance commission resolution of any proposed transfer of funds from one (1) line account to another for the office of inspector general and that of the ethics and compliance commission.

(d)

All budget amendments and transfers of funds and account line establishments or deletions shall be recorded in the parish accounting system within two (2) weeks after passage by the council of the amendments, or upon resolution of the ethics and compliance commission when relating to the inspector general and ethics and compliance commission, transfers, account line establishments or deletions, or for those transfers or account line establishments or deletions not requiring council action, within two (2) weeks after approval by the director of finance.

(e)

The finance director is authorized to encumber accounts for outstanding purchase orders issued in a fiscal year where the goods and/or services have not been received or invoiced in that fiscal year. The finance director shall encumber the individual line item in the succeeding year's operating budget for the amount of the outstanding purchase orders. The finance director is authorized to perform such ancillary transactions as are necessary to give full force and effect to this section.

(Code 1961, § 2-7.01; Ord. No. 15414, 2-2-83; Ord. No. 19099, § 1, 6-8-94; Ord. No. 19882, § 1, 11-20-96; Ord. No. 20336, § 1, 4-15-98; Ord. No. 20472, § 1, 9-23-98; Ord. No. 24719, § 1, 4-9-14)