DATE: October 20, 2026
TO: Board of Supervisors
SUBMITTED BY: Sally Gomez, County Librarian, Library
SUBJECT: Resolution to Modify Library Revolving Cash Funds
RECOMMENDED ACTION(S):
TITLE
Approve Resolution to modify the Library’s revolving cash funds for Library Org 7511, Fund 0107, increasing the total amount by $540, for a total of $2,600 (4/5 vote).
REPORT
There is no increase in Net County Cost associated with the recommended action. Approval of the recommended action would modify the Library’s existing revolving cash funds, including an increase in the Branch Change Fund from $1,710 to $2,390 and a decrease in the Change Fund from $300 to $160, resulting in a net increase of $540, from $2,060 to $2,600. This change will help branches process public cash transactions for late fees, lost library item fines, and other library services by ensuring sufficient currency and coins are available to make change. This item is countywide.
ALTERNATIVE ACTION(S):
Should your Board choose not to approve the recommended action, the Library would not have an efficient method at branch locations to make appropriate change for patrons.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended action. Approval of the recommended action will increase the Library’s total revolving cash funds by $540, from $2,060 to $2,600. Sufficient appropriations and estimated revenues are included in the FY 2026-27 Adopted Budget to modify and replenish the recommended revolving cash funds.
DISCUSSION:
On July 9, 2019, the Board approved and adopted the County’s Cash Manual to improve internal controls over cash handling and adopted Resolution No. 19-268, which established cash difference and overage funds for certain County departments and ratified prior actions taken by the Auditor-Controller/Treasurer-Tax Collector (ACTTC) concerning accounts that functioned comparably to cash difference and overage funds. On September 24, 2019, the Board adopted Resolution No. 19-354 establishing petty cash revolving funds for certain County officers, including a $50 petty cash revolving fund for the Library’s Central Business Office, and ratifying prior actions of the ACTTC related to petty cash funds.
California Government Code section 29321 provides that the Board may establish a revolving fund for the use by adopting a resolution setting forth the necessity for the fund, the office, department, service or institution for which the fund is available, and the amount of the fund. If needed, the department may request an increase or decrease in the accountable balance of a cash fund from the ACTTC, and upon approval from ACTTC, submit request to the Board of Supervisors.
The purpose of the proposed modification to the Library's revolving cash funds is to increase branch change fund amounts and establish standardized funding levels based on branch tier size. The recommended per-branch funding levels are as follows: Outlying Branches: $20; Small Branches: $40; Medium Branches: $60; Large Branches: $80; and Regional Branches: $150. The Change Fund is proposed to be $160.
These funds support cash register operations and self-service coin-operated equipment by providing adequate currency and coins to process patron transactions, including payment of late fees, lost or damaged material charges, and other library service-related fees. The adjustment reflects increased transaction activities and operational needs at branch locations.
The ACTTC staff has reviewed and approved the request pending your Board’s approval (Exhibit B). The proposed modification increases the Branch Change Fund by $680, from $1,710 to $2,390; decreases the Change Fund by $140, from $300 to $160; and maintains the Petty Cash Fund at $50, resulting in a net increase of $540 in total revolving cash funds, from $2,060 to $2,600 (Exhibit A).
The Library will maintain the recommended funds to support branch locations for cash register sales transactions and self-service coin-operated copiers and printer machines. The increased Branch Change Fund amounts will help branches accommodate fluctuation in cash payment and maintain timely service for library customers.
REFRERENCE MATERIAL:
BAI#19, September 24, 2019
BAI #32, July 9, 2019
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolution
On file with Clerk - Exhibit A
On file with Clerk - Exhibit B
CAO ANALYST:
Mary Lu Valencia