TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Benjamin Sargent - Senior Accountant-Auditor - Auditor-Controller’s Office
SUBJECT: Authorization to process budget adjustment #ACO005 for Fiscal Year 2020-21
RECOMMENDATION
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Auditor-Controller requests authorization to process Budget Adjustment No. ACO005 in order to facilitate payments for payroll expenses incurred in fiscal year 2020-21.
(4/5 vote required)
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EXECUTIVE SUMMARY
The requested action today is to complete Budget Adjustment No. ACO005 to facilitate payments on payroll expenditures that were incurred during the fiscal year without sufficient appropriations. The requested action requires a 4/5 vote.
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? |
To increase appropriations in various departments within the General Fund and the Information Technology Services Fund. The requested action is to use a combination of General Fund appropriation for contingencies, use of available fund balance, and a decrease in services and supplies. |
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Is it Mandatory or Discretionary? |
Mandatory |
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Discretionary Justification: |
Approval of these entries will provide sufficient appropriations to pay and properly record payroll in the correct fiscal period, as required by Generally Accepted Accounting Principles (GAAP). |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
None |
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Consequences if not approved: |
The County would not be in compliance with Generally Accepted Accounting Principles (GAAP) or State accounting and budgeting practices. |
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County Strategic Plan pillar addressed: |
Effective and Open Government |
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.
BACKGROUND AND DISCUSSION
The requested action today is to approve Budget Adjustment No. ACO005 to facilitate payments on payroll expenditures that were incurred during the fiscal year without sufficient appropriations. This amendment is necessary to allow the posting of the final payroll for fiscal year 2020-21. The requested action requires a 4/5 vote.
The action includes an increase in appropriations to salaries and benefits, to be retroactive to 6/30, for the following departments:
CEO - Local Agency Formation Commission 1028000 - $8,500, offset by and increase in charges for service revenues from LAFCO
CEO - Community Outreach 1052002 - $100,000, offset by CARES Act funding for Covid-19 activities
CEO - Purchasing 1052003 - $50,000, offset by CARES Act funding for Covid-19 activities
CEO - Information Technology Services 4200000 - $92,000, offset by use of fund balance and a decrease in services and supplies
Assessor 1140000 - $2,500, offset by CARES Act funding for Covid-19 activities
Elections 1141000 - $14,000, offset by use of General Fund appropriations for contingency
SUPPORTING DOCUMENTS
None.