The Commission shall:
- conduct an annual Countywide public meeting to discuss County programs and the budget, prior to formal approval by the County Commission.
- establish County objectives and prepare the annual budget with the input from the County Advisory Board
BUDGET POLICIES: MGL Chapter 35 Section 32
It is the Department Head's responsibility to be aware of the balance in each appropriation. Invoices will not be processed unless the appropriation balance is adequate. No equipment shall be purchased with insufficient appropriation. If this occurs the potential exists that the equipment will be returned.
Overdrafts without any increase in appropriation:
1. Since transfers can be made between 2, 3 and 4 expense groups without Dukes County Advisory Board approval, overdrafts in these accounts are not permitted.
2. Any transfer to/from expense groups 1,5,6 and 7 requires Dukes County Advisory Board approval.
In an emergency and on a case-by-case basis, "pre-approval" MAY occur with a 3 way Agreement between the County Manager, County Treasurer and Department Head. See attached sample agreement which includes targeted account that will cover overdraft.
Food Reimbursement Policy:
1. No midday meals will be reimbursed unless an employee is away from home for more than 24 hours or is transporting prisoners.
2. No more than 2 employees may be reimbursed for midday meals at the same meeting.
3. Reimbursement requests MUST be accompanied by detailed receipts and will be limited by the following:
Breakfast $ 6.50 +5%(meals tax) +15%(tip) = $ 7.80
Lunch $ 9.00 +5%(meals tax) +15%(tip) = $10.80
Dinner $16.00 +5%(meals tax) +15%(tip) = $19.20
or up to $35.00 per day
4. Providing meals for attendees at local meetings is NOT a permitted expense of the County.
Travel Reimbursement Policy:
1. Employees expenses for travel within the state will be reimbursed when submitted on the county travel reimbursement form and includes detailed receipts and meeting agenda.
2. Mileage will be reimbursed for use of personal cars when put on the county travel reimbursement form. The rate will be $.35 per mile (June, 2001). Submitted miles to and from meeting location must not exceed those prescribed in the Commonwealth's mileage chart.
3. No out of state travel will be reimbursed for attendance at conferences or conventions.
4. Out of state travel for educational seminars must be approved by the County Manager prior to commencement of travel.
There seems to be confusion about what is a supply and what is in the 5,6 or 7 capital expense groups (equipment, furniture, etc.) The following should be your guideline.
Supplies vs. Capital
Use and go away
i.e., paper, pencils, toner, ribbons, cleaning solvents, oil, gas, and water.
Itemized in expense groups 5,6 and 7 and/or
Anticipated life more than one year and/or
Costs more than $1,000.00
i.e., file cabinets, chairs, desks, tables, printers, computers, tools (not manual hand tools), vehicles, buildings and land improvements.
Budget Process Guidelines
September 15-30 Joint meeting(s) with Dukes County Commission (DCC), County Manager, County Treasurer and County Advisory Board (CAB) to develop guidelines for next fiscal year budget
October 1-15 Treasurer to prepare budget worksheets and gives to County Manager
October 15-30 County Manager’s Guidelines and budget worksheets to be distributed to the Department Heads and the Airport
NLT Nov 15 County Manager finds out the deadline dates for submission of warrant articles to each town for IPM and VHCAP
October – Nov 30 Department Head Budget Analysis
NLT Nov 30 Deadline for Department Heads to turn completed budget worksheets to County Manager
December 1-14 County Treasurer to input requests
December 1-31 County Manager to evaluate requests and meet with Department Heads
NLT Dec 31 County Manager to issue Draft Advisory to DCC, CAB and Town FinComs (budget projection – if needed to be funded from reserve fund, override request, new programs, ideas etc.)
January 1-20 County Manager to present Draft Budget including Airport’s Budget to DCC & CAB
January 20 – 30 County Manager receives comments from DCC & CAB
Feb 1 – 15 County Manager presents final Budget to DCC.
Feb 15- 28 DCC & CAB hold joint public hearing on the budget
March 1 – 15 DCC votes on budget
March 15-31 CAB votes on budget
March –May Warrant articles for IPM and VHCAP vetted at town meetings
May County Manager revises the budget if some warrant articles don’t pass at the town meeting
NLT May 31 County Manager presents revised budget to DCC if needed
NLT June 15 DCC votes on revised budget and presents to CAB
NLT June 30 CAB votes on the revised budget
Appendix I - Budget Policies