Financial Policies - Budgeting

4.01

The County budgets resources on a fiscal year that begins October 1 and ends on September 30.

4.02

Budget packages for annual preparation, including forms and instructions, shall be distributed to County departments no later than April 15 each year. Departments and Elected Officials must return their proposals no later than May 1 in that year.

4.03

The Baseline Budget shall be prepared and distributed to all Commissioners Court members on or before July 15 of the preceding fiscal year.

4.04

The Baseline Budget shall be presented in the following format:

a) Revenue estimates by major item.

b) Operating and maintenance expenditures by object code, major expense categories, functionally related departments, and program summaries.

c) Debt service summarized by issues detailing principal, interest, and reserve amounts by the fund.

4.05

The Baseline Budget shall also contain information regarding:

a) Proposed personnel staffing levels, including an index to job classification and salary ranges.

b) A detailed schedule of equipment to be purchased by departments.

c) A detailed schedule of capital projects.

d) Any additional information, data, or analysis requested of management by the Commissioners Court.

4.06

The Baseline Budget submitted on July 15 shall be balanced with no tax increase over the effective rate.

4.07

The Auditor’s Office shall provide the estimated revenues for the forthcoming fiscal year except ad valorem taxes for the current year, grant revenues, and inter-fund transfers.

4.08

The Dallas County Commissioners Court shall adopt the budget by Court Order as close to October 1 as is possible.

4.09

A quarterly report on the budget status and trends will be prepared by the Office of Budget and Evaluation as authorized by the Local Government Code of the Revised Statutes of Texas. In addition, the third quarter report shall include revenues and expenditure projections through the end of the fiscal year so that projected overruns and underruns can be considered for use in the subsequent budget year.

4.10

The Dallas County budgeting procedures attempt to identify distinct functions and activities performed by the county and allocate budget resources adequate to perform these functions and moves at a specified level of services.

4.11

The County will continue integrating performance measurement and productivity indicators with the budget process where appropriate.

4.12

The committed yet “unencumbered” balance of agreed to, in-process multi-year and revolving projects will be reappropriated automatically in the subsequent fiscal year per the Court Order adopting the budget.

4.13

Appropriations, as approved by the Commissioners Court, will be set upon the books of the County by the County Auditor in the following ten general categories:

Salaries and Salary Related Expenditures

Automobile Travel and Transportation

All Other Operating Costs

Property and Equipment

Unallocated Reserve

State Reimbursements

Nonbudgeted

Court Appointed Attorneys

Extra Court Reporters

Transcript-Felony Paper Appeals

Psychiatric Evaluations

Conference Expense and Dues and Subscriptions

Departmental Discretionary Account



The County Auditor will maintain detailed expenditures in each of these ten categories. Therefore, any material deviations anticipated in these ten categories will require a request for transfer from the appropriate Department Head.

4.14

Only the Commissioners Court shall have authority to transfer expenditure appropriations over $500 (five hundred dollars) from any department category of object codes to any other

department or non-departmental major object code category. Transfers of such funds amount to a new appropriation and therefore must be adjusted before the expenditure of such amounts.

4.15

Any transfer shall only be made when requested by a Department Head, reviewed by the Office of Budget and Evaluation, and approved by the Commissioners Court.

4.16

The Department Head may request a transfer under $500 from any significant expenditure category to any other major type of expenditure by submitting their request on the Budget Adjustment Form to the Office of Budget and Evaluation and receiving approval from that office and the Commissioners Court Administrator. Such adjustments will be reported quarterly to Commissioners Court. However, at no time will monies be transferred into or from the Personnel, Fringe Benefit, or Conference Expenditure categories without Court approval.