Title
Chief Administrative Office recommending the Board approve the budget transfer authorizing the Auditor Controller to transfer fund balances, revenues and appropriations from the Trial Court Security Account (Index 7777002), the Local Community Corrections Account (Index 7777001), the Local Law Enforcement Services Account (Index 7777006), the District Attorney and Public Defender Account (Index 7777003), the Health and Human Services Account (Index 7777005) and the Juvenile Justice Account (Index 7777004) to appropriate successor accounts and department operating index codes in order to comply with recent changes to the California Government Code (4/5 Vote).
FUNDING: Realignment Funds.
Body
Fiscal Impact/Change to Net County Cost
None. Approval of this recommendation will simply allocate revenues and expenditures to the appropriate accounts as identified in Goverment Code.
Background
Recently, the Legislature approved amendments to California Government Code Sections 30025 through 30029.12 identifying specific accounting requirements relative to realignment funding. Pursuant to Government Code Section 30025, effective September 15, 2012, all of the funds in the Trial Court Security Account, the Local Community Corrections Account, the Local Law Enforcement Services Account, the District Attorney and Public Defender Account, the Health and Human Services Account and the Juvenile Justice Account shall be distributed to the appropriate successor subaccounts. On September 30, 2012, all of the existing accounts that were previously estalished relative to realignment will be abolished.
Reason for Recommendation
Approval of this recommendation will ensure the County's accounting structure relative to realignment complies with Government Code.
Action(s) to be taken following Board approval
Chair to sign the budget transfer and Clerk of the Board to provide copies to the Auditor's Office.
Contact
Laura Schwartz
Concurrences
Auditor-Controller