Title
a. Authorize and direct the Auditor-Controller to amend the FY 2025-26 Adopted Budget to increase appropriations in the County Administrative Office (CAO), Department 1050, Fund 001, Appropriation CAO017, Unit 8038 by $1,381,290 to facilitate an interfund transfer from the Information Technology Department (ITD) Assignment Fund (Fund 001, BSA 3124) (4/5ths vote required); and
b. Authorize and direct the Auditor-Controller to amend the FY 2025-26 Adopted Budget to increase appropriations in the ITD, Department 1930, Fund 404, Appropriation INF006, Unit 8595 by $1,381,290 funded by an interfund transfer from the ITD Assignment Fund Balance (Fund 001, BSA 3124), for funding ITD Capital Improvement Projects (CIP) (4/5ths vote required).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Authorize and direct the Auditor-Controller to amend the FY 2025-26 Adopted Budget to increase appropriations in the County Administrative Office (CAO), Department 1050, Fund 001, Appropriation CAO017, Unit 8038 by $1,381,290 to facilitate an interfund transfer from the Information Technology Department (ITD) Assignment Fund (Fund 001, BSA 3124) (4/5ths vote required); and
b. Authorize and direct the Auditor-Controller to amend the FY 2025-26 Adopted Budget to increase appropriations in the ITD, Department 1930, Fund 404, Appropriation INF006, Unit 8595 by $1,381,290 funded by an interfund transfer from the ITD Assignment Fund Balance (Fund 001, BSA 3124), for funding ITD Capital Improvement Projects (CIP) (4/5ths vote required).
SUMMARY:
ITD had capital project expenditures that occurred in FY 2023-24 totaling $1,381,290. The funds that were to cover these capital expenditures never got transferred from the ITD Assignment Fund. This request is to move the funds out of the ITD Assignment Fund into ITD’s Capital Project Fund to make the Capital Project Fund whole. Transfer of funds from the ITD Assignment Fund to the ITD Capital Projects Fund is required to properly fund Capital Projects Fund 404.
DISCUSSION:
At the start of FY 2023-24, the ITD Assignment Fund which was set up for ITD Capital projects, had a fund balance of $2,061,209. ITD had capital project expenditures in FY 23-24 in the amount of $1,381,290. The funds in the ITD Assignment Fund were supposed to cover these expenditures, but the transfer of funds for the FY 23-24 ITD projects did not occur. This left the Capital Projects Fund 404, short by this same $1,381,290.
The current balance in the ITD Assignment Fund is $3,132,889. The planned transfer of this request will leave the ITD Assignment Fund with a balance of $1,751,559.
OTHER AGENCY INVOLVEMENT/COMMITTEE ACTIONS:
County Administrative Office has reviewed and concurred with this request.
FINANCING:
Funding will be sourced from the ITD Assignment Fund Balance (Fund 001, BSA 3124), which has a current fund balance of $3,132,889.
BOARD OF SUPERVISORS STRATEGIC PLAN GOALS:
The Board’s approval of the above recommendations cover the following Board initiatives:
____ Well-Being and Quality of Life
X Sustainable Infrastructure for the Present and Future
____ Safe and Resilient Communities
____ Diverse and Thriving Economy
____ Dynamic Organization and Employer of Choice
____ Administrative
Prepared by: Kathryn Wells, Finance Manager II, 796-1490
Approved by: Eric A. Chatham, Chief Information Officer, 759-6920
Attachments:
ITD Assignment Fund Balance as of 6/30/25