Agenda Item   

AGENDA STAFF REPORT

 

                                                                                                                        ASR Control  25-000628

 

MEETING DATE:

09/23/25

legal entity taking action:

Board of Supervisors

board of supervisors district(s):

All Districts

SUBMITTING Agency/Department:

Auditor-Controller   (Approved)

Department contact person(s):

Andrew N. Hamilton (714) 834-2450 

 

 

Salvador Lopez (714) 834-2470

 

 

Subject:  Fund/Budget Control Semi-Annual Report For Fiscal Year 2024-25

 

     ceo CONCUR

County Counsel Review

Clerk of the Board

          Concur

No Legal Objection

Consent Calendar

 

 

3 Votes Board Majority

 

 

 

    Budgeted: N/A

Current Year Cost:  N/A

Annual Cost: N/A

 

 

 

    Staffing Impact:

No

# of Positions:           

Sole Source:   N/A

    Current Fiscal Year Revenue: N/A

   Funding Source:    N/A

County Audit in last 3 years: No

   Levine Act Review Completed: N/A

 

    Prior Board Action:         1/28/2025 #3

 

RECOMMENDED ACTION(S):

 

Receive and file the Fund/Budget Control Semi-Annual Report for Fiscal Year 2024-25.

 

 

 

 

SUMMARY:

 

Receiving and filing the Fund/Budget Control Semi-Annual Report for January 1, 2025 to June 30, 2025, complies with County Accounting Procedure F-3, “Requesting Establishment/Deletion of Funds/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 reports, seven Funds/Budget Controls were established between January 1, 2025 to June 30, 2025 (Attachment A). During this same period, two Funds/Budget Controls were closed; both at the request of the controlling department (Attachment B). Supporting documents for the closure of the Funds and Budget Controls are available at the Auditor-Controller's Office.

 

Prior Board Action:

On January 28, 2025, the Board approved the Fund/Budget Control Semi-Annual Report for the period of July 1, 2024 to December 31, 2024.

 

 

 

FINANCIAL IMPACT:

 

N/A

 

 

 

STAFFING IMPACT:

 

N/A

 

 

 

ATTACHMENT(S):

 

Attachment A - FY 2024-25 Semi-Annual Report New Fund/Budget Control for January-June 2025
Attachment B - FY 2024-25 Semi-Annual Report Closed Fund/Budget Control for January-June 2025