Discuss, consider, and take appropriate action on authorizing the Williamson County Budget Office to develop proposed modifications to the line-item transfer submittal and approval process, and to develop a proposed policy that would designate the Williamson County Budget Officer as appropriate and subject to conditions and directions provided by the Williamson County Commissioners Court, to amend the budget by transferring amounts budgeted for certain items to other budgets items throughout the fiscal year.

In FY26, several Williamson County departments kicked off the implementation of our new ERP, Workday.  During this implementation, departments are not only transitioning to a new, fully integrated platform, but also improving processes, efficiencies and instilling best practices along the way.  Our current process for line-item transfer requests/approval is as follows:

 Line-Item Transfers Under $1,000
               Department emails the Budget Office and copies the Auditor.
               Budget Office responds to request with “approved”, “not approved” (with explanations included, i.e. against policy, etc.) or reaches out to ask more questions.
               After clarification of the request and all questions answered, the Budget Office emails the Accounting Specialist to request processing of the line-item transfer.
               Accounting Specialist responds cc'ing the Senior Accountant, stating the request has been placed in a folder and is ready for processing.
               Senior Accountant responds saying the line-item transfer has been processed and copies the requestor.
               Requestor typically responds with an acknowledgment.
 
Line-Item Transfers Over $1,000
               Department enters line-item transfer into AgendaQuick
               The County Judge staff route a request to the Budget Office for review.
               Budget Office reviews and either approves, reaches out to the department with questions or returns a request to the initiator.
               Approved Items are routed back to the County Judge's Office staff and are placed on the agenda.
               Line-item transfer requests can take up to a week following submittal depending on when the item was entered into AgendaQuick. 
               Transfer is posted on Tuesday morning as soon as the Auditor’s staff hears the item approved in court.  Departments may then make purchases or move forward with spending         
              
In recent discussions with Workday, it has come to our attention that best practice and standard functionality in the Workday solution provides end users the ability to enter their line-item transfer requests directly into Workday.  The recommended/requested process is as follows:
 
All Line-Item Transfers
               Department enters a line-item transfer request directly into Workday along with supporting documentation.
               Budget Office reviews and either approves, does not approve or returns a request to the initiator with additional questions (all automated).
               After clarification of the request and all questions answered, the Budget Office approves, and the request is automatically forwards to the Audit department.
               Audit “publishes” request and the ledger is updated immediately following.
 
Pros: Line-Item Transfers can be processed on the same day, or in as little as an hour or less.
               Eliminates multiple emails / touchpoints
               Cannot get “lost” in the email process / all requests are automated and flow according to permission set up/access.
               Does not require duplication of effort, i.e., currently users key in AgendaQuick and Audit keys into Oracle/Workday.
               Reduces agenda items
               Less time spent on the process by multiple departments (Budget, Audit, Commissioners Court)
 
In reaching out to several of our comp counties (see “LIT County Comparisons” attached above), all but one county utilizes their ERP software to facilitate line-item transfer requests.  The Auditor and Budget Officer are requesting to do the same and/or “designate the county budget officer or another officer or employee of the county, who may, as appropriate and subject to conditions and directions provided by the court, amend the budget by transferring amounts budgeted for certain items to other budget items” as provided in HB2458.  Should the court approve moving forward with this item, the Auditor and Budget Officer would work with legal to develop a policy to be brought back to Commissioners Court for review and action.  The suggested language would include but not be limited to the following:
 
  * Reporting to the court of all such transfers
  * Exceptions to the policy, such as requests not recommended or supported by the Budget Office and/or those that fall outside the policy
  * Any additional conditions and/or direction as provided by the Commissioners Court