File #: RES 23-015    Name: Auditor-Controller Analyst I position to Auditor-Controller Analyst II
Type: BoS Resolution Status: Passed
File created: 1/26/2023 In control: Board of Supervisors
On agenda: 2/14/2023 Final action: 2/14/2023
Title: a. Amend the Auditor-Controller FY 2022-23 Budget 1110-8374-Fund 001-Appropriation Unit AUD001 in reallocating one (1) 1.0 FTE Auditor-Controller Analyst I (20B24) to one (1) 1.0 FTE Auditor-Controller Analyst II (20B25) as indicated in Attachment A; b. Direct the County Administrative Office and the Auditor-Controller to incorporate the approved position changes in the FY 2022-23 Adopted Budget.
Attachments: 1. Board Report, 2. Attachment A - ACA I to ACA II GA, 3. Board Resolution Reallocation ACA I to ACA II, 4. Completed Board Order Item No. 24, 5. Completed Resolution Item No. 24
Title
a. Amend the Auditor-Controller FY 2022-23 Budget 1110-8374-Fund 001-Appropriation Unit AUD001 in reallocating one (1) 1.0 FTE Auditor-Controller Analyst I (20B24) to one (1) 1.0 FTE Auditor-Controller Analyst II (20B25) as indicated in Attachment A;
b. Direct the County Administrative Office and the Auditor-Controller to incorporate the approved position changes in the FY 2022-23 Adopted Budget.

Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopts a Resolution to:
a. Amend the Auditor-Controller FY 2022-23 Budget 1110-8374-Fund 001-Appropriation Unit AUD001 in reallocating one (1) 1.0 FTE Auditor-Controller Analyst I (20B24) to one (1) 1.0 FTE Auditor-Controller Analyst II (20B25) as indicated in Attachment A;
b. Direct the County Administrative Office and the Auditor-Controller to incorporate the approved position changes in the FY 2022-23 Adopted Budget.

SUMMARY/DISCUSSION:
The Auditor-Controller's Office (ACO) is requesting the reallocation of an Auditor-Controller Analyst I position to Auditor-Controller Analyst II to address the increasing workload and complexity of operations in the General Accounting (GA) Division.

As vacancies occur in the Office, the ACO takes each as an opportunity to assess the existing structure and make positive changes that contribute to the sustainability and long-term efficiency of the Office and its Divisions. The recent vacancy of an Auditor-Controller Analyst I position has created an opportunity to reorganize the GA Division to a more sustainable, efficient, and effective long-term structure.

GA Division's workload has increased in volume and complexity, due to new Governmental Accounting Standards Board (GASB) pronouncements, and other factors and is expected to continue to increase in the coming years. Each GASB standard has an ongoing cumulative effect on the accounting and financial reporting of the County. This cumulative effect progressively increases the complexity and the size of t...

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