Title
Chief Administrative Office, Central Fiscal division and Treasurer-Tax Collector recommending the Board:
1) Approve the attached budget transfer increasing revenue and expenses in the certified access specialist (CASp) Certification and Training Fund to allow for the transfer of funds to the State and the Treasurer-Tax Collector's office based on the $4 business license fee established by State Assembly Bill 1379 (4/5 vote required); and
2) Direct the Auditor-Controller to establish two special revenue funds to replace the existing CASp Certification and Training Fund, one in the Treasurer-Tax Collectors office and one in Planning and Building to allow for proper accounting of the funds.
FUNDING: Business License Fees.
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DISCUSSION / BACKGROUND
On December 19, 2017 the Board adopted Resolution 199-2017 authorizing the Treasurer-Tax Collector to collect the four dollar ($4) business license fee established by State Assembly Bill 1379 and directed the Auditor-Controller to establish an interest bearing special revenue fund to be known as the CASp Certification and Training Fund, and assign responsibility for the fund to the Chief Administrative Office for budgetary purposes.
The fund was established in FY 2018-19, but did not include any budget appropriations. The County is required to remit ten percent (10%) of the fees collected to the Division of the State Architect. A budget transfer is required in order to remit the FY 2018-19 fees owed to the State. In addition, the Treasurer-Tax Collector receives 5% of the fees for administrative costs related to collecting the funds and reporting and remitting to the Division of the State Architect. The remaining funds are available for the Building and Planning Department.
Initially it was thought that the Chief Administrative Office should be assigned responsibility of the fund for budgeting purposes. However, upon further analysis and due to the collection and reporting requirements that reside with t...
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