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Agenda Item
ASR
Control 20-001126 |
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MEETING DATE: |
01/26/21 |
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legal entity taking action: |
Board of Supervisors |
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board of supervisors
district(s): |
All Districts |
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SUBMITTING
Agency/Department: |
Auditor-Controller
(Approved) |
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Department contact
person(s): |
Frank Davies (714) 834-2450 |
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Salvador Lopez (714) 834-2470 |
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Subject: Fund/Budget Control
Semi-Annual Report For Fiscal Year 2020-21
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ceo CONCUR |
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Clerk of the Board |
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Concur |
No Legal Objection |
Consent Calendar |
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3 Votes Board Majority |
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Budgeted: N/A |
Current Year Cost:
N/A |
Annual Cost:
N/A |
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Staffing Impact: |
No |
# of Positions:
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Sole Source:
N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 09/29/2020
#7 |
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RECOMMENDED ACTION(S):
Receive and file the Fund/Budget Control Semi-Annual Report for Fiscal Year 2020-21.
SUMMARY:
The Auditor-Controller’s submittal of the Fund/Budget Control Semi-Annual Report for July 1, 2020, to December 31, 2020, complies with County Accounting Procedure F-3, “Requesting Establishment/Deletion of Fund/Budget Controls.”
BACKGROUND INFORMATION:
County Accounting Procedure F-3, "Requesting Establishment/Deletion of Funds/Budget Controls," details the process to be followed by the departments, the Auditor-Controller and the County Executive Office (CEO) in establishing new Funds/Budget Controls and deleting obsolete Funds/Budget Controls from the County's Chart of Accounts. With the exception of School Funds maintained by the Treasurer-Tax Collector, the procedure calls for CEO review and concurrence with the establishment and/or deletion of Funds and Budget Controls that have not been authorized by the Board of Supervisors (Board).
Section 8 of the procedure contains a provision for submitting semi-annual reports to the Board listing new Funds and Budget Controls. As shown on the attached report, 17 Funds/Budget Controls were established from July 1, 2020, to December 31, 2020. During this same period, nine Funds/Budget Controls were deleted at the request of the controlling department. Supporting documents for the creation or deletion of the Funds and Budget Controls are available at the Auditor-Controller's Office.
Prior Board
Action:
On September 29, 2020, the Board approved the Fund/Budget Control Semi-Annual Report for the period of January 1, 2020, to June 30, 2020.
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
ATTACHMENT(S):
Attachment A - FY 2020-21 Semi-Annual Report New
Fund/Budget Control for July-December 2020
Attachment B - FY 2020-21 Semi-Annual Report Closed Fund/Budget Control for
July-December 2020