DATE: June 23, 2020
TO: Board of Supervisors
SUBMITTED BY: Jean M. Rousseau, County Administrative Officer
SUBJECT: Recommended Budget for FY 2020-21
RECOMMENDED ACTION(S):
TITLE
Approve a Recommended Budget (including Capital Projects budgets) for the period between July 1, 2020 and adoption of the FY 2020-21 Final Recommended Budget.
REPORT
ALTERNATIVE ACTION(S):
There are no viable options available. Without a recommended budget, the County would not be able to conduct day-to-day operations.
FISCAL IMPACT:
This item will provide the mechanism for departments to continue to operate until the Final Recommended Budget is adopted in September 2020. The fiscal impact will be determined at that time.
DISCUSSION:
Prior to FY 2018-19, budget hearings and subsequent budget adoptions occurred in June of each year. Beginning with FY 2018-19, the County Administrative Office (CAO) recommended a new process that allows for adoption of the Final Recommended Budget in September instead of the traditional June adoption. With this process, current year information for General Fund revenue estimates are available prior to budget hearings in September. This is a crucial piece of the budget process as the tax roll is needed to verify property tax and Motor Vehicle In-Lieu revenue estimates, which comprise almost 75% of countywide revenues.
Adoption of the Final Recommended Budget in September provides the mechanism for a more accurate estimate of year-end fund balance and the impact of the State of California’s Budget on Fresno County. It is anticipated that most of the information will be available in time to produce a Final Recommended Budget by the end of August 2020. Fresno County budget hearings are scheduled to commence September 14, 2020, which is enough time to address potential year-end issues.
The CAO recommends that the Board adopt the Recommended Budget for the period beginning July 1, 2020 and concluding with the adoption of the FY 2020-21 Final Recommended Budget. This approach gives departments the necessary appropriations to operate during these two and a half months.
This process includes the rebudgeting of unexpended appropriations for individual capital projects that are not completed at year-end. The Recommended Budget does not include additional positions or new capital asset purchases outside of the Capital Projects Fund. These items will be included in the Final Recommended Budget to be brought to your Board during the September budget hearings.
ATTACHMENTS INCLUDED AND/OR ON FILE:
FY 2020-21 Recommended Budget Summary
On file with Clerk - FY 2020-21 Recommended Budget Detail
CAO ANALYST:
Debbie Paolinelli