Agenda Item AGENDA STAFF REPORT ASR
Control 23-001081 |
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MEETING
DATE: |
01/23/24 |
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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): |
Andrew
N. Hamilton (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 2023-24
ceo CONCUR |
County Counsel Review |
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: |
Sole Source: N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 9/26/2023 #7 |
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RECOMMENDED
ACTION(S):
Receive and file the Fund/Budget
Control Semi-Annual Report for Fiscal Year 2023-24.
SUMMARY:
Receiving and filing the
Fund/Budget Control Semi-Annual Report for July 1, 2023, to December 31, 2023,
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, eight Funds/Budget Controls
were established between July 1, 2023, to December 31, 2023 (Attachment A).
During this same period, five Funds/Budget Controls were closed; four at the
request of the controlling department and one upon Board approval (Attachment
B). Supporting documents for the creation and closure of the Funds and Budget
Controls are available at the Auditor-Controller's Office.
Prior
Board Action:
On September 26, 2023, the Board approved
the Fund/Budget Control Semi-Annual Report for the period of January 1, 2023,
to June 30, 2023.
FINANCIAL
IMPACT:
N/A
STAFFING
IMPACT:
N/A
ATTACHMENT(S):
Attachment
A - FY 2023-24 New Fund/Budget Control for July-December 2023
Attachment B - FY 2023-24 Closed Fund/Budget Control for July-December 2023