The Corporation of the Town of Deep River

STATEMENT OF POLICY

(Schedule 'A' to By-law No. 6-88)

Title:	Budget Adjustments	Page 12 of 5

Number:	F10-2

Effective Date:February 3, 1992	By-law Number 49-92

Application:	This policy applies to all operations of the municipality.

1.	General Policy and Purpose

The annual municipal budget is Council's prime short-term policy statement, and should not be modified without due consideration. At the same time, like any budget, it is a collection of projections and guidelines which must sometimes be changed in response to circumstances.

It is the purpose of this policy statement to assign responsibility and accountability for budget performance, and to ensure that changes necessitated after adoption of the budget are appropriately approved and accurately and consistently recorded.

2.	Interpretation

For the purposes of interpreting this policy statement, it is necessary to distinguish among the following terms.

An account is a single classification within the general ledger into which are recorded individual financial transactions ("postings") of a similar nature for similar purposes. They will represent either a particular expenditure or a particular revenue.

For example:

2.1	all purchases of stationery for office operations in the Economic Development department; or,

2.2	all receipts from user fees for snow removal by the Public Works department.

Every account is represented by a unique number consisting of 12 digits in four groups; Fund, Function, Activity, and Object. (see Table I)

The Corporation of the Town of Deep River

Statement of Policy Number F10-2

Title:	Budget Adjustments	Page 13 of 5

3.	Budget Adjustment Guidelines

3.1	While Department Heads remain responsible for following budget guidelines, it is not absolutely essential that every individual account be at or close to its budget figure. Accountability for net spending begins at the activity level, and it is the responsibility of every department head to ensure that no activity exceeds the budgeted net expenditure level by more than 5% or $2,000 (whichever is greater) without approval of Council.

3.2	Department Heads may approve the reallocation of funds between objects in the same activity. The actual reallocation will be carried out on the computer system by Administration staff upon receipt of a request in the attached form signed by the Department Head.

The Corporation of the Town of Deep River

Statement of Policy Number F10-2

Title:	Budget Adjustments	Page 14 of 5

3.3	Department Heads may reallocate funds between activities in the same function, provided that notification in writing of such changes is given to the appropriate standing Committee of Council. (See Table II) The actual reallocation will be carried out on the computer system by Administration staff upon receipt of a request in the attached form signed by the Department Head.

3.4	Department Heads may reallocate funds between functions under their jurisdiction with the approval of Council on the recommendation of the appropriate standing committee. (see Table II) The actual reallocation will be carried out on the computer system by Administration staff upon receipt of a request in the attached form signed by the Department Head and initialled by the Chairperson of the Committee.

3.5	The Treasurer may reallocate funds between functions under different jurisdictions with the approval of Council, expressed by resolution, on the recommendation of the Finance Committee, provided that notice in writing is given to the appropriate Department Heads and standing Committees.

3.6	There shall be no transfer of budgeted monies between funds except by by-law. Transfers approved in the original annual budget shall be deemed to have been approved by by-law.

3.7	The jurisdictions for the standing committees and Department Heads are shown in Table II.

The Corporation of the Town of Deep River

Statement of Policy Number F10-2

Title:	Budget Adjustments	Page 15 of 5

Table II

Functio
n

Code	Function Name	Jurisdiction Code	Standing Committee	Department Head
110	Council Operations	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
120	Finance & Administration	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
130	Corporate Administration	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
140	Town Hall	SU P	Physical Environment	Town Superintendent
210	Fire	F D	Public Concerns	Fire Chief
211	North Renfrew Emergency Resp	F D	Public Concerns	Fire Chief
220	Police	P D	Police Services Board	Police Chief
221	Police Services Board	P D	Police Services Board	Police Chief
240	Protective Insp. & Control	SU P	Physical Environment	Town Superintendent
310	Roadways	SU P	Physical Environment	Town Superintendent
311	Unsubsidized Roadways	SU P	Physical Environment	Town Superintendent
312	Subsidized Roadways	SU P	Physical Environment	Town Superintendent
313	Traffic	SU P	Physical Environment	Town Superintendent
314	Child Crossing Patrol	P D	Police Services Board	Police Chief
320	Winter Control	SU P	Physical Environment	Town Superintendent
350	Street Lighting	SU P	Physical Environment	Town Superintendent
360	Air Transportation	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
380	Public Works Yard	SU P	Physical Environment	Town Superintendent
390	Vehicle & Equipment Pool	SU P	Physical Environment	Town Superintendent
410	Sanitary Sewer System	SU P	Physical Environment	Town Superintendent
411	Sewage Plant	SU P	Physical Environment	Town Superintendent
412	Imhoff Tank	SU P	Physical Environment	Town Superintendent
413	Beds	SU P	Physical Environment	Town Superintendent
414	Sewer Mains	SU P	Physical Environment	Town Superintendent
415	Sewer Service Lines	SU P	Physical Environment	Town Superintendent
420	Storm Sewer System	SU P	Physical Environment	Town Superintendent
430	Water Works System	SU P	Physical Environment	Town Superintendent
431	Storage Tank	SU P	Physical Environment	Town Superintendent
432	Pump House	SU P	Physical Environment	Town Superintendent
433	Filtration Plant	SU P	Physical Environment	Town Superintendent
434	Water Mains & Hydrants	SU P	Physical Environment	Town Superintendent
435	Water Service Lines	SU P	Physical Environment	Town Superintendent
440	Garbage Collection	SU P	Physical Environment	Town Superintendent
450	Garbage Disposal	SU P	Physical Environment	Town Superintendent
460	Pollution Control	SU P	Physical Environment	Town Superintendent
490	Equipment Pool	SU P	Physical Environment	Town Superintendent
511	Medical Centre	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
550	Cemeteries	SU P	Physical Environment	Town Superintendent
610	General Assistance	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
620	Assistance to Aged Persons	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
630	Assistance to Children	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
640	Day Nurseries	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
710	Parks	SU P	Physical Environment	Town Superintendent
720	Recreation Programs	R EC	Recreation	Recreation Director
721	Hill House	R EC	Recreation	Recreation Director
730	Arena	R EC	Recreation	Recreation Director
731	Arena Building	R EC	Recreation	Recreation Director
732	Arena Refrigeration Plant	R EC	Recreation	Recreation Director
740	Community Pool	R EC	Recreation	Recreation Director
741	Pool Building	R EC	Recreation	Recreation Director
742	Filtration Plant	R EC	Recreation	Recreation Director
750	Grouse Park	R EC	Recreation	Recreation Director
760	Marina	R EC	Recreation	Recreation Director
781	W.B. Lewis Public Library	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
790	Other Cultural	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
810	Planning & Zoning	C TC	Planning Advisory	Clerk-Treasurer, Co- ordinator
820	Commercial & Industrial	E D	Economic Development	Economic Development Director
830	Residential Development	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
910	Levies from Other Bodies	C TC	Finance and General Government	Clerk-Treasurer, Co- ordinator
920	Vehicles & Equipment	SU P	Physical Environment	Town Superintendent
930	Custom Work	SU P	Physical Environment	Town Superintendent
941	Public Works Rebills	SU P	Physical Environment	Town Superintendent

The Corporation of the Town of Deep River

Budget Adjustment Requisition

To:	Treasurer

From:	Date:

(signature of Department Head)

Re:	Budget Adjustment

Please make the following adjustments in the current approved annual budget. This request is made in accordance with Statement of Policy #F10-2.

(Note: Budget adjustment is mandatory only when the activity involved will exceed budgeted net expenditure by 5% or $2000, whichever is greater.)

Amount	A	B	C	D	E	F	G

$	Fund	Juris.

Code

(see reverse)	Function	Activity	Object	(R)even
ue or

(E)xpen
se	(I)ncreas
e or

(D)ecrea
se
FROM Account #

TO Account #

If codes in the same column differ	See Note 1	See

Note 2	See

Note 3	See

Note 4

Note 1:	Transfers between different funds are a significant budget amendment, and require a by-law.

Note 2:	Transfers between different jurisdictions require the approval of Council on the recommendation of the Finance Committee. Forward this form to the Treasurer for authorization.

Note 3:	Transfers between functions in the same jurisdiction require the approval of Council on the recommendation of the appropriate standing Committee.

Note 4:	Transfers between activities in the same function required notification to the appropriate standing Committee.

Notification Sent to Appropriate Standing Committee

Date:	Dept. Head Initials
Council Approved	Date:	Treasurer's Initials
By-law No.
Resolution No.
Posting Reference No.	Date:	Posted by: Initials: