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