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Staff Report by: <br />Brian Carlson <br />Budget and Finance Director <br />Topic: <br />Resolution to Amend the 2022 County <br />Budget <br />Meeting <br />BOCC Public Hearing <br />Tuesday, December 20, 2022 <br /> <br />Summary: <br />• This resolution formalizes revisions to the 2022 County Budget, which were informally/verbally authorized by <br />BOCC throughout the year during regular meetings, study sessions and other venues with BOCC quorum. <br />• The amended figures reflect increased revenues of $1.2MM and unrelated increased expenses of $1.4MM. <br />• As the County sets appropriations at the fund level, this resolution only reflects fund-level revisions, rather <br />than line-item or department-level revisions. <br />• These “low altitude” revisions will be the subject of separate analysis and discussion during 2023, with <br />department heads and/or BOCC. <br />Background: <br />• Pursuant to State Statutes and County Code (citations needed), and in accordance with best practices, <br />revisions to the County Budget must be presented during a public hearing, and formally authorized via <br />resolution. <br />• The County’s convention has been to aggregate all mid-year revisions into a single resolution at year end. <br />• Beginning in 2023, Finance Director will bring forward budget-amendment resolutions more frequently (e.g. <br />quarterly) so as to ensure ongoing understanding, agreement, transparency and continuity of budget <br />processes and decisions. <br />Analysis: <br />• See Resolution Attachment A for notes describing the four fund-level amendments <br />• Note that the proposed amendment does not reflect increased sales tax revenues, which are approximately <br />40% over budget, as there is no corresponding expense appropriation. These figures will be the subject of <br />BOCC review and discussion once preliminary year-end 2022 figures and carry-forward figures are compiled. <br />• The amendment does reflect an additional “ARPA” revenue that was not previously known to be <br />forthcoming. The amendment reflects $1.2MM of a $2.4MM award, the remainder of which is reflected in <br />the 2023 Budget. <br />Conclusion / Next Steps: <br />• Approve resolution; route for signatures <br />• Analyze and discuss department- and category-level figures upon completion of preliminary year-end 2022 <br />figures, and ongoing