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Audited fund balances that are less than the budgeted amount will be adjusted during the year to prevent spending of resources not available. quarterly report of all budget transfers in excess of $50,000 that are   Appropriation Policy Budget appropriations will be made as follows: 1. Appropriations will be made at the major expenditure category: personal services, operating expense, capital outlay, debt service, grants and aids, nonoperating expenses, and miscellaneous revenues and expenditures. The Administrative Services Division will estimate revenues as early as possible in the budget process in order to provide expenditure guidelines. The Library Governing Board will establish the District’s budget priorities based upon the revenue estimates and expenditure guidelines. The budget shall be balanced; the total estimated receipts (including balances brought forward) shall equal the total appropriations and reserves in accordance with Chapters 129 and 200 F. In general, current operating revenue should be sufficient to support current operating expenditures, with adjustments made to budgeted fund balance or appropriations if necessary. “Earmarking” of available revenues that would unnecessarily restrict the full range of potential uses of such revenues will be avoided. The allegra d 12hr use of various funds, however, will be consistent with generally accepted accounting principles and Chapter 129. One-time revenues will be utilized to fund one-time expenditures wherever possible. If one-time revenues are assigned to pay for recurring expenditures then a three to five year plan for transferring the expenditure to a recurring revenue source will be adopted by the District as a part of the budget process in the  initial year. A fee schedule shall be adopted and amended by resolution each fiscal year. When new fees and/or charges are imposed, the rate proposal will be analyzed using the following criteria:   Sufficiency - fees and/or charges should recover the full cost of allegra d 12hr the program/ service, administration, and allegra d 12hr enforcement while recognizing that adjustments may be necessary for the benefit of the public. Efficiency - fees and/or charges should be designed for easy, economical allegra d 12hr administration by the District and easy, economical compliance by the payee. Simplicity - fees/charges should be easily understood by both the allegra d 12hr payee and District officials and allegra d 12hr leave as small a margin as possible for subjective interpretation. Current operating expenditures should not exceed current operating revenues. When current operating expenditures exceed current operating revenues adjustments will be made in the subsequent years’ budget. The financial allegra d 12 hour side effects impact associated with new programs or program modifications will be analyzed allegra d 12hr and determined prior to adoption by the Library Governing Board. Grant applications to fund services/programs with local, state or federal funds will be reviewed by the Administrative allegra d 12hr Services Division and the Library Director, withsignificant consideration given to: a. the cost of administering the grant relative to the amount of the grant, b. the extent to which locally generated funds will be required to support the program when the grant funding is no longer available. A recommendation will be presented to the Library Governing Board. Capital Management Policies The Capital Improvement Program (CIP) shall allegra d 12hr consist of projects/equipment with free shelley allegro font download a cost estimate of at least $5,000 and an asset life of at least three (3) years. A CIP project, under this definition, is intended to include those projects that involve a new purchase of capital outlay, infrastructure and any new construction or renovation of Library District infrastructure. Annually, a five-year Capital Improvement Program (CIP) will be developed. Projects needed to maintain adopted Level of Service Standards shall be allegra d 12hr financially feasible, with identified funding sources based on current revenue projections for the five year period. The first year of the five year Capital Improvement Program will be used as the basis for formal fiscal year appropriations during the annual budget process. Appropriations made in prior years for which expenditures have not been incurred nor projects completed, will be reevaluated and incorporated into appropriations for the new fiscal year.