Town Board Regular Meeting Agenda, Feb 23, 2026 — Agenda

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Town of Hamburg
  Budget Transfer Authorization Policy
  (Intradepartmental Transfers)

1. Purpose
To authorize the Town Supervisor and Finance Director to approve and process budget transfers
within the same department, consistent with Town policy, applicable law, and internal controls,
to support timely operations.

2. Scope
This policy applies only to intradepartmental budget transfers within the same fund and
department that reallocate existing appropriations between accounts and do not increase the
department’s total appropriation. Transfers meeting this Scope are processed under delegated
authority and do not require Town Board approval by resolution.

3. Delegated Authority
The Town Board hereby authorizes the Town Supervisor and the Finance Director to approve
and process intradepartmental budget transfers, provided that all conditions below are met:
  The transfer is net zero within the same fund and department (equal increase and
  decrease).
  The transfer does not move appropriations between departments and does not transfer
  from revenue to expense.
  The transfer does not create a new position, change authorized staffing levels, or otherwise
  require separate Town Board action.
  The transfer is consistent with the Town’s Procurement Policy, financial policies, and
  applicable law.

4. Approvals and Documentation
All authorized intradepartmental transfers must be documented on the Town’s Budget
Adjustment and Transfer Form and include the following approvals and supporting information:
  Department Head approval (requesting department), documented by signature on the
  Town’s Budget Adjustment and Transfer Form.
  Supervisor approval.
  Finance Director approval.
  A brief explanation of the operational need for the transfer.

Budget Transfer Authorization Policy | Effective: 02/23/2026 | Rev. 1  Page |1

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