Agenda Item   

AGENDA STAFF REPORT

 

                                                                                                                        ASR Control  19-000822

 

MEETING DATE:

09/24/19

legal entity taking action:

Board of Supervisors

board of supervisors district(s):

All Districts

SUBMITTING Agency/Department:

Auditor-Controller   (Approved)

Department contact person(s):

Salvador Lopez (714) 834-2470 

 

 

JC Squires (714) 834-5521

 

 

Subject:  Fund/Budget Control Semi-Annual Report For Fiscal Year 2018-19

 

      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

 

 

    Prior Board Action: 01/29/2019 #5

 

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