Page 77 - CityofBurlesonFY25AdoptedBudget

VI. EXPENDITURE CONTROL

A. APPROPRIATIONS. The level of budgetary control is at the Department level
budget in the General and Enterprise Funds, and at the fund level in all other
funds. When budget adjustments among Departments and/or funds are
necessary, these must be approved by the City Council. Budget appropriations at
lower levels of control, which is defined as transfers, shall be made in accordance
with the applicable administrative procedures.

B. AMENDMENTS TO THE BUDGET. In accordance with the City Charter, all budget
amendments shall be approved by the Council.

C. CENTRAL CONTROL. No recognized or significant salary or capital budgetary
savings in any Department shall be spent by the Department Director without the
prior authorization of the City Manager. However, Department Directors are
authorized to approve budgetary line items transfers in the same fund within their
own assigned departments. The City Manager assigns Departments to each
Director as areas of their responsibilities, and documents it in the City’s
Organization Chart.

D. PURCHASING. All purchases should be in accordance with the City's purchasing
policies as defined in the Purchasing Manual. In accordance with Charter
provisions, purchases and contracts as per the City’s Procurement Policy, will be
reviewed and recommended by staff and presented to Council for approval.

E. PROMPT PAYMENT. All invoices approved for payment by the proper City
authorities shall be paid by the Finance Department within thirty (30) calendar
days of receipt in accordance of Government Code Title 10. General Government,
Subtitle F. State and Local Contracts and Fund Management, Chapter 2251.021
and other related state and local government laws and regulations.

F. EQUIPMENT FINANCING. Equipment is accounted for at the original acquisition
cost, which includes purchase price plus any costs incurred to place the equipment
in service. Equipment may be leased or financed when the unit purchase price is
$5,000 or more and the useful life is at least five years. Departments shall contact
the Finance Department for transfer or disposal instructions.

G. RISK MANAGEMENT. The City will aggressively pursue every opportunity to
provide for the Public's and City employees' safety and to manage its risks. The
goal shall be to minimize the risk of loss of resources through liability claims with
an emphasis on safety programs. All reasonable options will be investigated to
finance risks. Such options may include risk transfer, insurance, and risk retention.

H. AUTHORIZATION OF PAYMENT. Two signatures are required to conduct business
on behalf of the City of Burleson, Texas. Both the City Manager and the Director

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