File #: 23-1771    Version: 1
Type: Agenda Item Status: Approved
File created: 9/14/2023 In control: Board of Supervisors
On agenda: 9/26/2023 Final action: 9/26/2023
Title: Chief Administrative Office recommending the Board: 1) Approve an amendment to the FY 2023-24 Budget to reflect the direction provided by the Board on September 19, 2023, the review of the recommended Adopted Budget changes, and to align budgeted fund balance with FY 2022-23 ending fund balance amounts (4/5 vote required); 2) Adopt and authorize the Chair to sign Resolution 146-2023, incorporating Exhibits 1 through 5, adopting the County Budget and Budgets for Board Governed Special Districts for Fiscal Year 2023-24; and 3) Adopt and authorize the Chair to sign Resolution 147-2023 amending the adopted Personnel Allocation Resolution to reflect the changes outlined to the recommended Adopted Budget documents. FUNDING: Countywide Budget Adoption.
Attachments: 1. A - Personnel Allocation Resolution, 2. B - Personnel Resolution Counsel Approval, 3. C - Counsel Approval Budget Resolution, 4. D - Resolution FY 2023-24 Adopted Budget, 5. E - Exhibit 1 Recommended & Adopted Budget Documents, 6. F - Exhibit 2 Fixed Assets, 7. G - Exhibit 3 ACO Workplan, 8. H - Exhibit 4 Fund Balance Budget Adjustments, 9. I - Exhibit 5 Board Direction from 9 19 23, 10. K - Link to Budget Webpage, 11. J - Budget Transfer FY 2023-24 Adopted Budget, 12. Executed Resolution 146-2023, 13. Executed Resolution 147-2023, 14. Executed Budget Transfer
Related files: 23-1120, 23-1725, 23-2035, 23-1485, 23-1952, 24-0118, 24-0440, 24-0463, 23-2164, 23-1972, 24-0319, 24-0504
Title
Chief Administrative Office recommending the Board:
1) Approve an amendment to the FY 2023-24 Budget to reflect the direction provided by the Board on September 19, 2023, the review of the recommended Adopted Budget changes, and to align budgeted fund balance with FY 2022-23 ending fund balance amounts (4/5 vote required);
2) Adopt and authorize the Chair to sign Resolution 146-2023, incorporating Exhibits 1 through 5, adopting the County Budget and Budgets for Board Governed Special Districts for Fiscal Year 2023-24; and
3) Adopt and authorize the Chair to sign Resolution 147-2023 amending the adopted Personnel Allocation Resolution to reflect the changes outlined to the recommended Adopted Budget documents.

FUNDING: Countywide Budget Adoption.
Body
DISCUSSION / BACKGROUND
The Board conducted the budget hearing and approved the Fiscal Year (FY) 2023-24 Recommended Budget on June 13, 2023, with Legistar item 23-1120. State law requires formal budget adoption no later than October 2nd. Though the Board technically adopted the Recommended Budget in June, El Dorado County’s practice is to revise the Recommended Budget after the close of the financial records each year in order to file an Adopted Budget with the State that includes adjusted final fund balances and addresses department needs identified after approval of the Recommended Budget and makes necessary adjustments due to State budget impacts.

Staff prepared a recommended Adopted Budget for Board consideration and review on September 19, 2023, with Legistar item 23-1725. The documents outlining the proposed changes to the Recommended Budget were made available to the public through the El Dorado County website on September 15, 2023. The Budget documents, linked to this Legistar item, contain an updated budget memo, budget summary, and department recommended Adopted Budget narratives. The recommended Adopted Budget for Board consideration did not include final fund balance adjustments, except for...

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