All state and federal grant moneys (special revenue funds) are kept in separate programs according to the project and line accounts that have been provided in the funding application. It is a violation of the law to encumber or expend any moneys from these funds prior to receipt of the program approval and authorization of funding allowance. Supervisors will be notified when funding approval has been received along with the account numbers to be used for processing purchase orders.

    All expenditures of funds must adhere to the funding application as authorized by the funding agency. Any deviations must be approved by the agency in writing. Appropriation transfers into or out of special revenue funds are strictly prohibited. Transfers between accounts within a special revenue project will be permitted in accordance with the individual grant regulations.