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Chief Administrative Office, Central Fiscal Division, recommending the Board approve the attached budget transfer to increase revenue and appropriations in the CASp Certification and Training Fund in FY 2019-20 (4/5 vote required).
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 in the CAO's office. On August 13, 2019, the Chief Administrative Office returned to the Board to request that two new special revenue funds be established, one in the Treasurer-Tax Collectors office and one in Planning and Building to allow for proper accounting of the funds. The establishment of the two new funds was overlooked in the budget process and the Business License Fee continued to be collected and deposited into the special revenue account set up in the Chief Administrative Office. During the year end fund balance budget adjustments, a preliminary budget was established for this account with appropriations placed in contingency within this special revenue account. 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 2019-20 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.
After additional consultation with the Treasurer-Tax Collect...
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