TO: Board of Supervisors
FROM: Ryan J. Alsop, County Executive Officer
REPORT BY: Becky Craig, Assistant County Executive Officer
SUBJECT: Courthouse Construction Fund
RECOMMENDATION
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Approve a Budget Amendment increasing Courthouse Construction Fund appropriation to remit excess collections to the State. (Fiscal Impact: net zero; Courthouse Construction Fund; Not Budgeted; Mandatory).
[4/5 vote required]
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BACKGROUND
On September 26, 2023 the Board of Supervisors approved a resolution and budget amendment to close the Courthouse Construction Fund (Fund 3000, Subdivision 3002500). The Board resolution terminated penalties and outstanding account balances funding the Courthouse Construction Fund and approved remitting the remaining balance, approximately $3,950,000 at the time, to the State Judicial Counsel of California.
The budget amendment which the Board approved at the time was adequate for the anticipated balance. In the succeeding months, a capital project was completed with savings, penalties tapered, and interest income continued. The Courthouse Construction Fund’s balance now exceeds the available appropriation. Staff recommends a budget amendment to recognize the additional revenue and to increase budgetary authority to process the remittance at fiscal year’s end.
Requested Action:
1. Approve a Budget Amendment increasing Courthouse Construction Fund - Other Financing Uses (3002500-56900) up to $4,200,000 offset by use of available fund balance and other available appropriations to remit the excess collections to the State.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
No |
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Where is it budgeted? |
Capital Improvements Fund, Subdivision 30025 |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
No |
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Future fiscal impact: |
None, these actions will close the Courthouse Construction Fund. |
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Consequences if not approved: |
Napa County will be noncompliant with a state requirement. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.