File #: 23-0771    Version: 1
Type: Agenda Item Status: Approved
File created: 4/5/2023 In control: Board of Supervisors
On agenda: 4/18/2023 Final action: 4/18/2023
Title: Chief Administrative Office recommending the Board: 1) Receive a presentation on the Fiscal Year 2023-24 Recommended Budget preparation; 2) Provide direction to staff on what to include in the Recommended Budget, the use of Transient Occupancy Tax and American Rescue Plan Act funds, and any other issues related to the preparation of the budget; and 3) Approve and revise Board of Supervisors Policy B-16 Budget Policies. FUNDING: Countywide Budget.
Attachments: 1. A - April FY 2023-24 Budget Presentation, 2. B - Policy B-16 Redline, 3. C - Policy B-16 Clean, 4. D - Toursim Impact Requests, 5. E - Econ Dev Tourism Promotion Requests, 6. F - ARPA Allocation Update, 7. G - Arts & Culture Request, 8. Public Comment BOS Rcvd. 4-17-2023, 9. Public Comment BOS Rcvd. 4-14-2023, 10. Public Comment BOS Rcvd. 4-13-2023
Related files: 23-0474, 18-0922, 22-1948, 23-0775, 22-1972, 23-1355, 23-1120, 23-0614, 24-0198, 24-0786, 23-1726, 23-1913, 23-1972
Title
Chief Administrative Office recommending the Board:
1) Receive a presentation on the Fiscal Year 2023-24 Recommended Budget preparation;
2) Provide direction to staff on what to include in the Recommended Budget, the use of Transient Occupancy Tax and American Rescue Plan Act funds, and any other issues related to the preparation of the budget; and
3) Approve and revise Board of Supervisors Policy B-16 Budget Policies.

FUNDING: Countywide Budget.
Body
DISCUSSION / BACKGROUND
On November 8, 2022 (Legistar 22-1972), the Board received the FY 2023-24 Master Budget Calendar. Per the budget calendar, departments submitted their budget requests in late February 2023, and Chief Administrative Office staff reviewed the requests and are preparing a Recommended Budget to present to the Board on June 13, 2023.

The budget calendar also included an “April Special Board Presentation.” The Chief Administrative Office has prepared a presentation that outlines the Recommended Budget as it stands today, including what is and is not included in the Recommended Budget currently. The Recommended Budget is still not finalized and may change slightly from what is presented today by June 13, 2023.

Staff are recommending revisions to Board Policy B-16 Budget Policies. In addition to minor typographical edits, the following changes are proposed:
• Change the name of Policy 13 to Discretionary Transient Occupancy Tax and add to the policy to clarify that this policy excludes the voter-approved Tahoe area-specific revenue.
• Add Policy 16. Designation for Information Technologies (IT) Infrastructure to create a General Fund Designation with the goal of holding at least three years of the projected costs of planned countywide IT improvements and maintenance as determined by the Information Technology Governance Committees.
• Add Policy 17. Designation for Disaster Expenses to create a General Fund Designation with the goal of setting aside $5,000,000 for disaster response and re...

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