TO: Board of Supervisors
FROM: Ryan J Alsop, County Executive Officer
REPORT BY: Daniel Sanchez, Senior Management Analyst
SUBJECT: Policy for Budgetary Controls and Annual Budget Policy Guidelines and Mid- Year Budget Review and Amendments
RECOMMENDATION
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Adopt a Resolution to modify the Policy for Budgetary Controls, approve the Annual Budget Policy Guidelines and approve the Mid-Year Budget Amendments. (Fiscal Impact: Varies by Fund; Multiple Funds; Not Budgeted; Discretionary)
[4/5 vote required]
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BACKGROUND
Policy for Budgetary Controls and Annual Budget Policy Guidelines:
The proposed Annual Budget Policy Guidelines contain minor administrative changes. The changes include removing dates and monetary figures, so annual clerical updates are not needed. The current document specifies amounts the General Fund should contribute to various operations. An additional change is language clarifying what the General Reserves are and its purpose. The General Reserves may be accessed by adopting a Resolution by the Board of Supervisors declaring an emergency at any Regular or Special Meeting of the Board of Supervisors and a 4/5 vote.
The Annual Budget Policy Guidelines are adopted by the Board annually at the beginning of the budget cycle and provide specific direction to staff on developing the Recommended Budget for the coming fiscal year. They provide enough detail to allow staff to adjust the expenditures in the Recommended Budget to the resources that are projected to be available. In 2024 the Board adopted Annual Budget Policy Guidelines contained a change that combined the Assignment for Fiscal Uncertainty into the General Reserves. Previously the Assignment for Fiscal Uncertainty was 10% of the General Fund operational appropriations while also maintaining a General Reserve of 13% of the General Fund operational appropriations. The General Reserves were updated to be 15% of the General Fund appropriations. This change provides Napa County with ...
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