DATE: April 22, 2025
TO: Board of Supervisors
SUBMITTED BY: Sally Gomez, County Librarian
Steven E. White, Director
Department of Public Works and Planning
SUBJECT: Capital Project Central Branch Library Improvements and Funding
RECOMMENDED ACTION(S):
TITLE
1. Approve and authorize the Clerk of the Board to execute Budget Transfer No. 38 transferring FY 2024-25 appropriations in the amount of $5,000,000 from account 7345 (Facility Operation & Maintenance) to account 7910 (Operating Transfer Out Account) within Org 75170319 to provide funding for project to Public Works and Planning Capital Projects Fund 0400; and
2. Adopt Budget Resolution increasing FY 2024-25 appropriations and estimated revenues for Capital Projects Fund 0400, Subclass 10068, Org 8868 Central Branch Library in the amount of $5,000,000 for branch improvements (4/5 vote).
REPORT
There is no Net County Cost associated with the recommended actions. Approval of the recommended actions will provide funding for library branch improvements at the Central location for the electrical system and lighting fixture improvements. Cost will be entirely offset with an Operating Transfer Out to Capital Projects Fund Operating Transfer In. Approval of the second recommended action will establish the project administered by Public Works and Planning Capital Projects fund. The cost of this project has not been fully estimated but will exceed $5,000,000. Building improvements greater than $100,000 shall be identified capital asset per County Administrative office Management Directive 400 (CAO MD 400), section 412.1. This pertains to a location in District 3.
ALTERNATIVE ACTION(S):
Should your Board not approve the recommended actions, the identified capital asset expenditures incurred would not be capitalized and depreciated over their useful life, which is inconsistent with proper accounting procedures and CAO MD 400, section 412.1.
FISCAL IMPACT:
There is no additional Net County Cost associated with the recommended actions. Approval of the recommended actions will provide for an Operating Transfer Out, account 7910, from the Library Grant Org 75170319, Fund 0107 to provide funding to Operating Transfer In, account 5957, under Capital Project Fund 0400, Subclass 10068, Program 92037 Central Branch Library Org 8868. The second recommended action will increase appropriations and estimated revenues under Capital Outlay Organization 8868, Account 8150 Building and Improvements, in the amount of $5,000,000 to reimburse and cover the project costs.
DISCUSSION:
On January 9, 2024, the Board authorized the execution of State grant agreement for Fresno County Library - Central Library Improvements project from the California State Library for Building Forward Library Facilities Improvement Program through June 30, 2027. The grant funds provide funding for much-needed repairs and major improvements.
The initial assessment was performed by ISD contractor and transition to Public Works based on the project size greater than threshold amount. Recently, the electrical system assessment has been completed and determined the replacement details for the electrical and lighting phase of the grant which qualifies as capital project. Building improvements greater than $100,000 shall be identified capital asset per County Administrative office Management Directive 400 (CAO MD 400), section 412.1. The cost of this project has not been fully estimated but will exceed $5,000,000
The recommended actions will establish the project under Capital Project Fund 0400 administered by Public Works which contains the financing.
REFERENCE MATERIAL:
BAI #37, January 9, 2024
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Budget Transfer No 38
On file with Clerk - Resolution (8868)
CAO ANALYST:
Salvador Espino