HomeMy WebLinkAboutMINUTES - 12032002 - C139 TO: BOARD OF SUPERVISORS Contra
FROM: JOHN SWEETEN, t
COUNTY ADMINISTRATOR ;
DATE: November 21, 2002 County
x.15
SUBJECT'.
UNEXPENDED RESIDENTIAL CARE FACILITY FUNDS/HEATH SERVICES
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECONCMENDATIONS:
ACCEPT information regarding close out of the 2001/2002 County Budget and approved final adjustments to
the 2002/2003 County Budget.
FISCAI,IMPACT:
None. At year-end the Enterprise I hand will experience a fund balance requirement of$800,000,which will be
transferred from general Fund balance. The General Fund balance transfer of$800,0001 will be generated by
the cancellation of$800,000 in encumbrances from the Residential Care Facility account in general Services.
BACKGROUND:
On September 24, 2002, the Board approved consent item C.26 which approved adjustments to close out the
2001/2002 County Budget and approved final adjustments to the 2002/2003 County Budget including
appropriations, revenues, reserves and fund balances consistent with the Board's direction on August 13,
2002. As part of the final 2002/ 003 technical adjustment process $800,000 was to be transferred from an
unexpended Residential Care Facility property acquisition account in general Services to the hospital
Enterprise I Fund.
Due to a misunderstanding during the close out of the 2001/2002 budget, the general Services Department
encumbered the unexpended $840,000. Article, §29130 (b) of Accounting Standards and Procedures
specifically excludes the availability for appropriation reserves for encumbrances. Therefore the encumbered
$800,000 cannot simply be "unencumbered" and transferred to the Enterprise Fund. The problem will be
corrected at year-end. At that time the Enterprise I fund will experience a fund balance requirement of
$800,000, which will be transferred from General Fund balance. The general Fund balance transfer of
$800,000 will be generated by the elimination of$800,000 in encumbrances from the .Residential Care Facility
account in General Services.
CONTINUED ON ATTACHMENT: —YES SIGNA E:
..............y....._._..._-____-_----___----._.._.___...____...._._.
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURES c
--------...... ____. `__�_�: ..:-:............_....___._...__.._._.....�. ._._.__._.__._--_--------.-._.N---------_._ACTION OF
BOARD ON APPROVE AS RECOMMENDED xx OTHER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT Mone ) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED December , 2002
CONTACT: JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
CC: County Counsel
CAO-Justice System Programs
Auditor-Controller(contracts)
BY ". �' ti '` -- DEPUTY