TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Benjamin Sargent - Senior Accountant-Auditor
SUBJECT: Acceptance of Appropriation Limit Agreed-Upon Procedures Report
RECOMMENDATION
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Auditor-Controller to request acceptance of the Agreed-upon Procedures Report for the appropriation limit calculations for fiscal year 2020-21.
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EXECUTIVE SUMMARY
Section 1.5 of Article XIIIB of the California Constitution requires the annual calculation of appropriation limits for the County be reviewed as part of the financial audit. The County contracted with Brown Armstrong Accountancy Corporation, resulting in Agreed-upon Procedures Report for Board adopted limits of fiscal year 2020-21. The calculation was confirmed with no exceptions or findings.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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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
Section 1.5 of Article XIIIB of the California Constitution requires annual calculation of the appropriation limits (Gann Limit) for the County be reviewed as part of the financial audit. Today's action approves the adopted limits of fiscal year 2020-21. The calculation was confirmed with no exceptions or findings. The report is attached.