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HomeMy WebLinkAboutORD 1960-057COUNTY OF HAWAII - STATE OF HAWAII ORDINANCE N0. 57 AN ORDINANCE PERTAINING TO THE APPROPRIATION OF ALL ESTIMATED REVENUES, RECEIPTS, AND UNEXPENDED FUND BALANCES, AND ALL ESTIMATED EXPENDITURES OF THE COUNTY OF HAWAII. BE IT ORDAINED BY THE BOARD OF SUPERVISORS OF THE COUNTY OF HAWAII: SECTION 1. Each department for which an expenditure appropriation is made is authorized to use the amount of moneys so appropriated, for the purposes specified in the budget and appropriation ordinance in the manner provided by law. Moneys appropriated for accounts classified by character, such as salaries and wages, contractual services, materials and supplies, fixed charges, captial outlays, etc. may be transferred to another account by resolution adopted upon one reading by the board of supervisors. SECTION L. The auditor is authorized and directed to set up appropriate accounts for the items of receipts and expenditures appropriated. Where revenues for any fund or department are provided by transfer from any other fund or department, or where a duty or a performance has been transferred from one department to another, the auditor is authorized to make the necessary transfers; provided that where revenues for any fund or department are provided by transfer from any other fund or department in consideration of departmental services to be rendered, in no event shall. such transfer of revenues be made in excess of tke actual cost of such service, except as otherwise provided by law or ordinance. SECTION 3. Special accounts shall be kept of the receipt and disbursement of all moneys received by the County of Hawaii other than the receipts referred to in Section 7 hereof or the normal revenues and realizations provided by law or ordinance, for the express purpose of meeting: (1) the cost of repairs to or replacement of damaged or purloined public property; (l) the cost of advertising notices; (3) the cost of proprietary services such as construction of private driveways, rental of equipment, etc.; (4) the cost of extension and installation of sewer lines; (5) refunds of erroneous or illegal payments by, or indemnification for embezzlement or theft from, the County; or (b) refund of advances. Such receipts shall be deposited by the Treasurer in a fund to be known as the "Miscellaneous Non-Revenue Receipts Clearance Fund" and are hereby appropriated and shall be made available for expenditure or transferred by the auditor pursuant to the terms and conditions, and for the specific objects, for which such moneys were received. The auditor is authorized to transfer from such funds into the appropriate other funds of the County of Hawaii and to credit the appropriate department F... Ord. No. -°=7---_---...~..-.:, File No...._._.__.----_...._..---r~ bS. B. No. ^.....__._..-..__--.-^„~ pate: with any such receipts for or on account of reimbursement of moneys previously expended by or property previously lost by the County of Hawaii. SECTION 4. No county warrants shall be drawn and no county money shall be expended unless the same shall have been previously appropriated for the purpose by ordinance. Liabilities incurred and expenditures made under the expend- iture appropriations shall in no case exceed the amount of each such appropriation, unless the same shall have been increased by supplemental appropriation made in the manner provided by law, or by transfer from any other fund by resolution. SECTION 5. Where appropriations are made for specific projects or purposes which may involve the payment of salaries or wages, the head of the department to which such appropria- tions are made, or the head of a department authorized by contract or inter-departmental order to make expenditures from each such appropriation, shall file with the auditor, when requested, an estimate of the amount of any such expenditures for salaries or wages to be made in connection with such specific projects. SECTION 6. Liabilities incurred and expenditures made for permanent or temporary employment shall in no case exceed the number of and the compensation rates for positions in each class as enumerated in the Salary Ordinance, except as additional employees may be authorized by the board of super- visors, except, further, whenever positions are reclassified by the director of personnel, the auditor is hereby authorized, whenever necessary, to transfer and allot moneys appropriated for such purpose. The auditor and the civil service commission shall be immediately notified of a vacancy occurring in a position established in the Salary Ordinance and appointing officers shall not make appointments to such vacancies until the auditor shall certify that funds are available for ttie compensation of the .appointees, and the civil service commission shall approve the appointment. Appointing officers shall not make appointments to seasonal or temporary positions until the auditor shall certify that funds are available and until the civil service commission and the director of personnel shall verify the legality of the position and compensation. Appointments to seasonal or temporary positions shall not exceed the term for which the auditor has certified the availability of funds. Funds in the salaries and wages account appropriated for positions in all agencies, departments or offices provided for may be lapsed, by resolution of one reading passed by the board of supervisors, for any such positions that are vacant or may become vacant or upon termination of employment of incumbents holding such positions. SECTION 7. Whenever the County of Hawaii shall receive from the United States of America, the State of Hawaii, or from any public or semi-public agency, or from any private person, firm or corporation, any moneys, other than the normal revenues and realizations provided by law or ordinances and the receipts referred to in Section 3 hereof, the auditor: shall set up on the books of this office a special fund or account evidencing the moneys so received and specifying the -Z- purpose for which they have been received and for which they are held, which said account or fund shall be maintained by the auditor as long as any portion of such moneys remains unexpended. The expenditures necessary from any such fund or account created as herein provided, in order to carry out the purpose for which such moneys have been received or for which such account is being maintained, shall be approved by the auditor and all such receipts are hereby appropriated for expenditures in accordance with the terms and conditions under which said moneys have been received by the County of Hawaii, and in accordance with the conditions under which each such account or fund is maintained. SECTION 8. No expenditures shall be made from contingencies appropriations, except upon special reappro- priation made, by ordinance or resolutionsfor such legally permissible purposes or objects as may be determined by the board of supervisors to be necessary. No expenditure in excess of fifty dollars ($5U.U0) shall be made from any Capital Outlays appropriations without the prior specific approval of the board of supervisors. SECTION y. Any unappropriated surplus and any unencum- bered balances of any appropriations in any fund at the end of any fiscal year, may be transferred to the emergency reserve fund and to the improvement reserve fund by resolution by the board of supervisors. The funds in the emergency reserve fund may be used to meet any emergency. Funds transferred to the improvement reserve fund shall be expended only for the specific improvements designated in the resolution making such transfer; provided that the board may change the purposes for which such improvement reserve fund may be expended by ordinance or resolution passed at two regular meetings of said board upon affirmative vote of not less than five members of the board of supervisors, notice of which shall be given by publication before final passage thereof. SECTION lU. The term "department" as used Ordinance shall mean department, bureau, office, board, committee or commission, of the County of the case may be. The term "department head" as shall mean the "responsible official" who is the "department." in this utility, Hawaii, as used herein head of the - 3-