| I. PURPOSE
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| To establish and maintain procedures for the control of internal budgetary transfers through the preparation and processing of Form 403.
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| II. BACKGROUND
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| Personnel, services/supplies, and/or equipment costs are sometimes provided and charged to clinics or areas other than originally budgeted. A transfer of budgeted dollars may be necessary to fund these costs. The procedures attached to this policy shall be used in requesting budget transfers from one CAPS (Countywide Accounting and Purchasing System) cost center to another or from one expenditure category (CAPS minor object) to another.
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| III. POLICY
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| The guidelines outlined in this policy shall be followed when requesting internal budget transfers.
Each fiscal year, the Board-Adopted Budget appropriations for the Los Angeles County Department of Mental Health (DMH) will be identified to the Cost Center level by the Budget and Reimbursement Division. Form 403 transfers should be based on this initial allocation.
Form 403 shall be used only for funds currently budgeted. Increases/decreases to the DMH budgeted funds must first be approved by the Board of Supervisors.
Form 403 will only be processed for amounts of $500 or more; costs should not be arbitrarily combined to a total of $500 or more.
Budget transfers between CAPS MAJOR object codes (Example: Salaries to services/supplies or services/supplies to fixed assets) require CAO approval. As a result, processing and approval of these budget transfers may be significantly delayed.
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| IV. PROCEDURES
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| V. AUTHORITY
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| DMH Administrative Directive
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| VI. ATTACHMENTS
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