File #: 20-1269    Version: 1
Type: Agenda Item Status: Approved
File created: 9/21/2020 In control: Board of Supervisors
On agenda: 9/29/2020 Final action: 9/29/2020
Title: Chief Administrative Office recommending the Board: 1) Approve an amendment to the FY 2020-21 Budget to adjust fund balance amounts and corresponding balancing entries to reflect FY 2019-20 ending fund balances as outlined in Attachment C: Exhibit 2 (4/5 vote required); 2) Adopt and authorize the Chair to sign Resolution 148-2020, incorporating Exhibits 1 through 3, adopting the County Budget and Budgets for Board Governed Special Districts for Fiscal Year 2020-21; and 3) Adopt and authorize the Chair to sign Resolution 149-2020 adopting the Amendment to the adopted Personnel Resolution. FUNDING: Countywide Budget Adoption.
Attachments: 1. A - FY 2020-21 Adopted Budget Resolution, 2. B - Exhibit 1 Recommended Adopted Budget Documents, 3. C - Exhibit 2 Fund Balance Budget Adjustments Amendment, 4. C - REVISED Exhibit 2 Fund Balance Adjustments FY 2020-21, 5. D - Exhibit 3 Fixed Assets, 6. E - Personnel Allocation Resolution, 7. F - Counsel Approval Budget Adoption Resolution, 8. G - Counsel Approval Personnel Allocation Amendment Resolution, 9. H - Adopted Budget Detail Tables by Org and Object, 10. Executed Resolution 148-2020, 11. Executed Resolution 149-2020, 12. Executed Budget Transfer
Related files: 20-0752, 20-0781, 20-0921, 20-1207, 20-1518

Title

Chief Administrative Office recommending the Board:

1) Approve an amendment to the FY 2020-21 Budget to adjust fund balance amounts and corresponding balancing entries to reflect FY 2019-20 ending fund balances as outlined in Attachment C: Exhibit 2 (4/5 vote required);

2) Adopt and authorize the Chair to sign Resolution 148-2020, incorporating Exhibits 1 through 3, adopting the County Budget and Budgets for Board Governed Special Districts for Fiscal Year 2020-21; and  

3) Adopt and authorize the Chair to sign Resolution 149-2020 adopting the Amendment to the adopted Personnel Resolution.

 

FUNDING:  Countywide Budget Adoption.

Body

DISCUSSION / BACKGROUND

The Board conducted the Budget Hearing on the recommended Fiscal Year (FY) 2020-21 Budget on September 18, 2020.  Exhibit 1 is the recommend Adopted Budget documents that were posted to https://www.edcgov.us/Government/CAO/Pages/Fiscal-Year-2020-2021-Recommended-Budget.aspx on September 3, 2020 for review before the September 18, 2020 Budget hearing. In addition to the documents included in Exhibit 1, the budget webpage includes the Adopted Detail Budget Schedule by Department to provide budget information organized by department and fund.

During the Budget Hearing, the Board directed the Chief Administrative Office to return to the Board on September 29, 2020 with a budget resolution to adopt the budget as recommended with a personnel amendment, updated fixed asset list, and fund balance adjustments.

The Board directed further revisions to the Recommended Budget as detailed in Exhibit 2 to adjust fund balance amounts to actuals to reflect the year-end financial records that were closed on September 11, 2020. The recommended revisions are outlined in Exhibit 2 for Board review and approval for inclusion in the FY 2020-21 Adopted Budget. These adjustments require a 4/5 vote because the information was not available for written submittal to the Board prior to the close of the budget hearing on September 18, 2020.

The recommended Adopted Budget included additions and revisions to Fixed Assets, and per Board Budget Policy B-16, Exhibit 3 is a list of Fixed Assets for Fiscal Year 2020-21 that were either included in the Recommended Budget, approved by the Board prior to the Budget Hearing, or included in the recommended Adopted Budget presented to the Board at the Budget Hearing.

A resolution to amend the adopted Personnel Allocation Resolution is attached reflecting staffing changes outlined in the recommended Adopted Budget narratives for the Assessor’s Office, Chief Administrative Office Parks Division, Human Resources, and the Health and Human Services Agency.

PRIOR BOARD ACTION

06/09/2020 Legistar 20-0752 - Approval of Recommended Budget

06/22/2020 Legistar 20-0781 - Presentations on pandemic revenue impacts

07/21/2020 Legistar 20-0921 - Direction to reduce revenues due to pandemic

09/18/2020 Legistar 20-1207 - Budget Hearing

 

OTHER DEPARTMENT / AGENCY INVOLVEMENT

All Departments have participated in the development of FY 2020-21 Budget.

 

FINANCIAL IMPACT

Countywide Budget Adoption

 

CLERK OF THE BOARD FOLLOW UP ACTIONS

None.

 

CONTACT

Don Ashton, Chief Administrative Officer