Agenda Item   

AGENDA STAFF REPORT

 

                                                                                                                        ASR Control  23-001081

 

MEETING DATE:

01/23/24

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 2023-24

 

      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:         9/26/2023 #7

 

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