File #: 21-1503    Version:
Type: Agenda Item Status: Approved
File created: 9/10/2021 In control: Board of Supervisors
On agenda: 9/21/2021 Final action: 9/21/2021
Title: Chief Administrative Office recommending the Board consider recommended changes to the County of El Dorado Budget for Fiscal Year 2021-22 and direct staff to return on September 28, 2021, with a Budget Resolution, Budget Amendment, and corresponding Personnel Allocation Changes Resolution based on discussion and direction received during this item. FUNDING: Various; Countywide Budget Consideration.
Attachments: 1. A - FY 2021-22 Recommended Adopted Budget, 2. B - FY 2021-22 Recm'd & Recm'd Adopted Budget & Detail Tables, 3. C - Fiscal Year 2021-22 Recommended Adopted Budget Presentation, 4. D - FY 2021-22 Adopted Budget 5-Year Projection, 5. E - CAO Memo to BOS, 6. Public Comment BOS RCVD 9-21-2021
Related files: 21-0922, 23-0450, 22-0604, 21-1519, 22-0560, 22-0972, 23-0010, 21-1722, 21-1923

Title

Chief Administrative Office recommending the Board consider recommended changes to the County of El Dorado Budget for Fiscal Year 2021-22 and direct staff to return on September 28, 2021, with a Budget Resolution, Budget Amendment, and corresponding Personnel Allocation Changes Resolution based on discussion and direction received during this item.

 

FUNDING:  Various; Countywide Budget Consideration.

Body

DISCUSSION / BACKGROUND

The Board conducted the budget hearing and approved the Fiscal Year (FY) 2020-21 Recommended Budget on June 7, 2021, with Legistar item 21-0922.  State law requires formal budget adoption no later than October 2nd. Though the Board technically adopted the Recommended Budget in June, El Dorado County’s practice is to revise the Recommended Budget after the close of the financial records each year in order to file an Adopted Budget with the State that includes adjusted final fund balances and addresses department needs identified after approval of the Recommended Budget and makes necessary adjustments due to State budget impacts.

 

The FY 2020-21 financial records have not closed as of September 14, 2021. As the records have not closed, all fund balance amounts are projections and actual numbers will be adjusted after the closing of the financial records.

 

Staff have prepared a recommended Adopted Budget for Board consideration and review. The documents outlining the proposed changes to the Recommended Budget were made available to the public through the El Dorado County website on September 15, 2021. The Budget documents, linked to this Legistar item, contain an updated budget memo, budget summary, and department recommended Adopted Budget narratives.

 

The Recommended Adopted Budget for all Governmental Funds for FY 2021-22 is $747.8 million, which is $66.5 million (10%) more than the FY 2021-22 Recommended Budget of $681.3 million. Total General Fund appropriations are recommended at $360.3 million, which is $23 million (7%) more than the FY 2021-22 Recommended Budget of $337.4 million.

 

As described in the recommended Adopted Budget memo, staff recommends that in the event additional General Fund fund balance is available after the close of the year end books, those funds be appropriated in Department 15 so it is available for Caldor Fire recovery efforts and road maintenance.

 

The Chief Administrative Office will return on September 28, 2021, with the formal budget resolution, a budget amendment reflecting all directed changes to the budget, an amendment to the personnel allocation, and an updated fixed asset list for Board adoption based on discussion and direction received during this item.

 

ALTERNATIVES

The Board can direct staff to include revisions to the recommended Adopted Budget for inclusion in the Adopted Budget.

 

PRIOR BOARD ACTION

See above.

 

OTHER DEPARTMENT / AGENCY INVOLVEMENT

All Departments have participated in the development of FY 2021-22 Budget.

 

FINANCIAL IMPACT

As detailed in the Budget documents.

 

CLERK OF THE BOARD FOLLOW UP ACTIONS

N/A

 

CONTACT

Don Ashton, Chief Administrative Officer