Agenda Item   

AGENDA STAFF REPORT

 

                                                                                                                        ASR Control  25-000643

 

MEETING DATE:

09/23/25

legal entity taking action:

Board of Supervisors

board of supervisors district(s):

All Districts

SUBMITTING Agency/Department:

County Executive Office   (Approved)

Department contact person(s):

Oana Cosma (714) 834-7410 

 

 

Karalyn Meeh (714) 834-4146

 

 

Subject:  FY 2024-25 Year-End Budget Report

 

     ceo CONCUR

County Counsel Review

Clerk of the Board

          Concur

No Legal Objection

Discussion

 

 

4/5 Vote

 

 

 

    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:         N/A

 

RECOMMENDED ACTION(S):

 

A four-fifths vote is required on Recommended Actions One, Three and Four.

 

1.

Create New Appropriations within Budget Control & Approve Transfers Out; or Create New Appropriations within Budget Control Offset by Transfers In. (Requires four-fifths vote)

 

The Budget Controls detailed on Budget Adjustment Summary – Table A, experienced one of two situations:

 

      Shortfalls in certain appropriation categories, including transfers out, which were covered by appropriation of unanticipated revenue or decreases to Fund Balance within each Budget Control;

or

      Unanticipated revenue resulting from transfers in which require offsetting increases to appropriations.

 

In accordance with Government Code Sections 25252, 29009, 29130, and Board Resolution 91-1143, direct the Auditor-Controller to make the changes as presented in Budget Adjustment Summary – Table A.

 

 

2.

Shift Appropriations between Budget Controls within the General Fund.

 

The Budget Controls detailed on Budget Adjustment Summary – Table B, experienced a shortfall in an appropriation category after all excess revenues were appropriated, transfers between available categories were completed, and available appropriations in any other General Fund Budget Control controlled by the Department were utilized. Appropriations were available in the Budget Control: Miscellaneous (004) to cover the shortfall.

 

In accordance with Government Code Section 25252, 29009, 29125, and Board Resolution 91-1143, direct the Auditor-Controller to make the changes as presented in Budget Adjustment Summary – Table B.

 

3.

Decrease Fund Balance Restricted. (Requires four-fifths vote)

 

A decrease in General Fund’s Restricted Fund Balance is needed to recognize the funding and the usage for realigned public safety, health and human services programs in accordance with State legislation in FY 2024-25.

 

In accordance with Government Code Sections 25252, 29125, 29130, and Board Resolution 91-1143 direct the Auditor-Controller to:

 

Budget Control

Balance Sheet Account (BSA)

Decrease Fund Balance Restricted

Increase Fund Balance Unassigned

 

100  County General Fund

9990

 

           $21,787,125

 

100  County General Fund

9723

$21,787,125

 

 

TOTALS

 

           $21,787,125

           $21,787,125

 

 

 

4.

Shift Appropriations within Budget Controls and Approve Transfers Out (Requires four-fifths vote)

 

The Budget Controls detailed on Budget Adjustment Summary – Table C recorded transfers out in excess of appropriations provided for in the FY 2024-25 Final Budget or subsequent Board of Supervisors’ actions.  Appropriations were available in other categories within these Budget Controls to cover the shortfalls.

 

In accordance with Government Code Section 25252 and Board Resolution 91-1143, direct the Auditor-Controller to make changes as presented in Budget Adjustment Summary – Table C.

 

5.

Receive and file FY 2024-25 charitable organization summary of County actual staff hours and total costs as presented in Attachment C.

 

 

 

 

SUMMARY:

 

Approval of the recommended actions associated with the FY 2024-25 Year-End Budget Report will provide the Board of Supervisors, members of the public, County departments and other interested parties with an overview of revenues, expenditures, Net County Cost, total budgeted positions and various departmental issues at year-end.

 

 

BACKGROUND INFORMATION:

 

 

The following components of the FY 2024-25 Year-End Budget Report for Board of Supervisors consideration can be found in Attachment A:

 

Executive Summary

Budget Issues

Human Resources Issues, including:

                     

Position Summary and Vacant Positions - Aged

 

Recommended Actions

                     

Budget Adjustment Summaries – Tables A, B and C

 

The FY 2024-25 Annual Charitable Organization Report can be found in Attachment C.

 

The County of Orange uses the OpenOC Data Tool, which is a web-based software providing increased transparency and easy access to finance and budget information.  Supplemental expense and revenue data are available by accessing the OpenOC link: http://data.egovoc.com/?FY2025Q4#/b0.  Budget and actual reports, as of June 30, 2025, can be viewed using the Budget Report – Report Links found on the left-hand side of the web page.

 

 

 

FINANCIAL IMPACT:

 

Please see Attachment A for Financial Impact detail.

 

 

 

STAFFING IMPACT:

 

Not applicable

 

 

REVIEWING AGENCIES:

 

Auditor-Controller

 

ATTACHMENT(S):

 

Attachment A - FY 2024-25 Year-End Budget Report
Attachment B - Government Code Sections
Attachment C - FY 2024-25 Charitable Organization Report