File #: 25-0366    Version: 1
Type: Agenda Item Status: Department Matters
File created: 2/13/2025 In control: Board of Supervisors
On agenda: 2/25/2025 Final action:
Title: Chief Administrative Office recommending the Board: 1) Receive and file the attached Fiscal Year 2024-25 Mid-Year Budget Report and if needed, provide direction to staff; and 2) Approve and authorize the Chair to sign: a) Budget Transfer from the Auditor-Controller and the Health and Human Services Agency (HHSA) transferring $75,000 in funding from HHSA to the Auditor-Controller’s Office for auditing HHSA program specific invoices, which will reduce the Auditor-Controller's Net County Cost and increase General Fund Contingency by $75,000 (4/5 vote required); and b) Budget Transfer from the Auditor-Controller and Treasurer-Tax Collector to increase unanticipated delinquent tax revenue by $140,000 and transfer the funding to the Treasurer-Tax Collector’s Office which will reduce the Treasurer-Tax Collector's Net County Cost and increase General Fund Contingency by $140,000. (4/5 vote required) FUNDING: Countywide Budget.
Attachments: 1. A - CAO Memo FY 2024-25 Mid-Year Report, 2. B - Exhibit A Table of Mid-Year Projections, 3. C - Exhibit B Dept Summaries FY 2024-25 Mid-Year, 4. D - FY 2024-25 Mid-Year Presentation, 5. E - Mid-Year Budget Transfer #1, 6. F - Mid-Year Budget Transfer #2
Related files: 24-1556
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title
Chief Administrative Office recommending the Board:
1) Receive and file the attached Fiscal Year 2024-25 Mid-Year Budget Report and if needed, provide direction to staff; and
2) Approve and authorize the Chair to sign:
a) Budget Transfer from the Auditor-Controller and the Health and Human Services Agency (HHSA) transferring $75,000 in funding from HHSA to the Auditor-Controller’s Office for auditing HHSA program specific invoices, which will reduce the Auditor-Controller's Net County Cost and increase General Fund Contingency by $75,000 (4/5 vote required); and
b) Budget Transfer from the Auditor-Controller and Treasurer-Tax Collector to increase unanticipated delinquent tax revenue by $140,000 and transfer the funding to the Treasurer-Tax Collector’s Office which will reduce the Treasurer-Tax Collector's Net County Cost and increase General Fund Contingency by $140,000. (4/5 vote required)

FUNDING: Countywide Budget.
Body
DISCUSSION / BACKGROUND
Each year, the Chief Administrative Office works in conjunction with County departments to review the status of the current year's budget and present a Mid-Year Budget Report which summarizes the County's budget status following the first two quarters of the fiscal year. The review and report are intended to identify any material variances in projected revenues and expenses and provide a fund balance estimate relative to the upcoming fiscal year budget preparation.

The Mid-Year Budget report includes a memo from the Chief Administrative Office summarizing the County’s budget status as Attachment A, a table of each department’s General Fund Projections as Attachment B, and a narrative providing further information explaining the projections outlined in Attachment B as Attachment C.

Departments submitted their Fiscal Year (FY) 2025-26 Budget requests to the Chief Administrative Office on February 18, 2025. A special Board meeting is planned for Tuesday, April 22, 2025, to discuss any major revenue, expendit...

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