Agenda Item AGENDA STAFF REPORT ASR
Control 19-000822 |
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MEETING DATE: |
09/24/19 |
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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): |
Salvador Lopez (714) 834-2470 |
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JC Squires (714) 834-5521 |
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Subject: Fund/Budget Control
Semi-Annual Report For Fiscal Year 2018-19
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: 01/29/2019
#5 |
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RECOMMENDED ACTION(S):
Receive and file the Fund/Budget Control Semi-Annual Report for Fiscal Year 2018-19.
SUMMARY:
The Auditor-Controller’s submittal of the Semi-Annual Fund/Budget Control Report for January 1, 2019, to June 30, 2019, complies with County Accounting Policy and 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/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, 18 funds/budget controls were established from January 1, 2019, to June 30, 2019. During this same period, 15 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 Department.
Prior Board
Action:
On January 29, 2019, the Board approved the Fund/Budget Control Semi-Annual Report for the period of July 1, 2018, to December 31, 2018.
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
ATTACHMENT(S):
Attachment A - FY 2018-19 Semi-Annual Report New Fund/Bud
Ctrl for Jan-Jun 2019
Attachment B - FY 2018-19 Semi-Annual Report Closed Fund/Bud Ctrl for Jan-Jun
2019