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3 <br /> <br />The Board of County Commissioners is responsible for: <br />• Appropriations and taking corrective action when necessary. <br />• Using the annual budget process and current-year amendments to prioritize strategic and operational <br />needs while maintaining a minimum Unrestricted General Fund balance to ensure critical functions <br />during financial stress <br />• Determining if the county has reached a point of severe financial stress that warrants the use of DGFR <br />funds to support critical county government functions. <br /> <br />County Departments and Offices are responsible for: <br />• Monitoring their budget consistent with this policy, and if needed taking corrective action when <br />indications of financial challenges materialize. <br />• Providing the Auditor’s Office with accurate financial data and updates on expense/revenue trends, <br />obligations, or risks impacting General or Restricted Fund balances. <br />• Maximizing the use of restricted funds for their designated purposes to preserve the Unrestricted <br />General Fund. <br /> <br />6 Limitations/Approvals/Responsibilities <br /> <br />This policy shall be implemented immediately upon adoption by the Board of County Commissioners. <br /> <br />ATTACHMENTS <br />