Title
Chief Administrative Office recommending the Board:
1) Approve an amendment to the Fiscal Year (FY) 2024-25 Budget to reflect the direction provided by the Board on September 17, 2024, review of the recommended Adopted Budget changes, and align budgeted fund balance with FY 2023-24 ending fund balance amounts (4/5 vote required);
2) Adopt and authorize the Chair to sign Resolution 164-2024, incorporating Exhibits 1 through 5, adopting the County Budget and Budgets for Board Governed Special Districts for FY 2024-25;
3) Adopt and authorize the Chair to sign Resolution 165-2024, amending the adopted Personnel Allocation Resolution to reflect the changes outlined in the recommended Adopted Budget documents; and
4) Approve Vehicles for Permanent Assignment and Overnight Retention (Take Home-Vehicles) in accordance with Board Policy D-4, Vehicle Use, Standards, Procurement and Disposal as identified in the attachment.
FUNDING: Countywide Budget Adoption.
Body
DISCUSSION / BACKGROUND
The Board conducted the budget hearing and approved the Fiscal Year (FY) 2024-25 Recommended Budget on June 11, 2024, with Legistar file 24-0679. 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 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.
Staff prepared a recommended Adopted Budget for Board consideration and review on September 17, 2024, with Legistar file 24-1556. The documents outlining the proposed changes to the Recommended Budget were made available to the public through the El Dorado County website on September 11, 2024. 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 presented to the Board on September 17, 2024, did not include final fund balance adjustments, as the financial records closed on September 5, 2024, which did not leave enough time for departments and the Chief Administrative Office to incorporate the fund balance adjustments for all funds. Exhibit 4 to the Resolution updates budgeted fund balance to actual fund balance amounts with the corresponding balancing entries.
Staff have prepared two resolutions for Board approval. The first resolution adopts the County Budget and Budgets for Board Governed Special Districts for Fiscal Year 2024-25. The resolution contains Exhibit 1, the Recommended and Adopted Budget Documents, as they were presented to the Board. The recommended Adopted Budget includes additions and revisions to Fixed Assets, and per Board Budget Policy B-16, Exhibit 2 is a list of Fixed Assets for FY 2024-25 that were included in the Recommended Budget, approved by the Board prior to September 17, 2024, or included in the recommended Adopted Budget changes. Exhibit 3 reflects a revised Accumulative Capital Outlay Workplan, as approved by the Board on September 17, 2024. Exhibit 4 is a list of fund balance adjustments for inclusion in the Adopted Budget to comply with the budget requirement that all governmental funds reflect actual fund balance amounts in the Adopted Budget. Lastly, Exhibit 5 is to document there that are no changes due to Board direction on September 17, 2024. The Resolution references further budget detail that can be found at Chief Administrative Office website located at https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Chief-Administrative-Office/Budget-Information/Fiscal-Year-2024-2025-Recommended-Budget
The Adopted Budget Resolution delegates the authority to adjust budgeted fund balance to actual fund balance amounts following the close of the FY 2023-24 financial records. As the financial records closed on the September 5, 2024, departments and the Chief Administrative Office were able to prepare Exhibit 4 to the Adopted Budget Resolution which made these fund balance adjustments. Staff are requesting the Board still delegate the authority to make further adjustments in the event an audit adjustment results in the need to adjust budgeted fund balance amounts. If any other funds will be adjusted as outlined in the Budget Resolution, a budget amendment will be brought back to the Board for ratification before November 12, 2024.
The second resolution for Board approval is an amendment to the Fiscal Year 2024-25 Personnel Allocation that adds an additional 9 full time equivalent (FTE) allocations. The Resolution reflects staffing changes outlined in the recommended Adopted Budget narratives for the Chief Administrative Office, Health and Human Services Agency, and Planning and Building Department.
The approved budget amendment incorporates all the changes outlined above and will be processed by the Auditor-Controller’s Office and incorporated into the Adopted Budget reports that will be submitted to the State Controller’s Office.
In addition, it is recommended that the Board approve the attached listing of permanent assignment and overnight retention of County-owned vehicles. Board Policy D-4, Vehicle Use, Standards, Procurement and Disposal, Section B.2, titled "Permanent Assignment and Overnight Retention (Take Home-Vehicles)" requires that the "initial and continued permanent assignment and overnight retention of County-owned vehicles" be approved by the Board of Supervisors annually during the budget process. The Chief Administrative Officer requires each department requesting authorization of vehicles for permanent assignment and overnight retention to submit detailed justification for the request. A summary of the current assignments is attached as Attachment K.
PRIOR BOARD ACTION
Legistar file 24-0679 - June 11, 2024 - Board approved the FY 2024-25 Recommended Budget
Legistar file 24-1556 - September 17, 2024 - Budget Presentation and Board Direction on Budget
OTHER DEPARTMENT / AGENCY INVOLVEMENT
All Departments have participated in the development of FY 2024-25 Budget.
FINANCIAL IMPACT
Countywide Budget Adoption.
CLERK OF THE BOARD FOLLOW UP ACTIONS
Obtain the Chair’s signature on both resolutions and the budget amendment, if approved. Once signed, please forward the budget amendment to the Chief Administrative Office for processing.
CONTACT
Sue Hennike, Assistant Chief Administrative Officer