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File #: 24-0222   
On agenda: 3/19/2024 Final action: 3/19/2024
Enactment date: Enactment #:
Recommended Action(s)
1. Receive Mid-Year Budget Report for Fiscal Year 2023-24; and 2. Approve proposed schedule for the Recommended Budget and adoption of the Fiscal Year 2024-25 Budget which incorporates a Recommended Budget by June 18, 2024.
Attachments: 1. Agenda Item, 2. Additional Information
DATE: March 19, 2024

TO: Board of Supervisors

SUBMITTED BY: Paul Nerland, County Administrative Officer

SUBJECT: FY 2023-24 Mid-Year Budget Report

RECOMMENDED ACTION(S):
TITLE
1. Receive Mid-Year Budget Report for Fiscal Year 2023-24; and
2. Approve proposed schedule for the Recommended Budget and adoption of the Fiscal Year 2024-25 Budget which incorporates a Recommended Budget by June 18, 2024.
REPORT

ALTERNATIVE ACTION(S):

There are no viable alternative actions.

FISCAL IMPACT:

There is no additional Net County Cost associated with the recommended actions.

DISCUSSION:

INTRODUCTION

The Mid-Year Budget Report for FY 2023-24 is an opportunity to review the financial condition of the Operating Budget approved by the Board of Supervisors on September 11, 2023. It also provides an opportunity to evaluate the fiscal outlook, allowing adequate preparation for the FY 2024-25 Budget.

Part I of this report addresses the mid-year financial condition of the General Fund Budget for the current fiscal year. Part II discusses preliminary projections for the next fiscal year. Part III addresses the potential impacts of the Federal budget and the Governor's Proposed 2024-25 State Budget issued in January 2024 to the County. Part IV discusses the Proposed Budget development schedule for FY 2024-25.

I. MID-YEAR FINANCIAL CONDITION OF THE GENERAL FUND BUDGET FOR FY 2023-24

As part of the overall review, each General Fund Department was requested to provide a mid-year budget report including projected year-end actual expenditures and revenue. In addition, Departments were requested to identify any issues impacting their budget, provide a status of meeting their goals identified in the FY 2023-24 Adopted Budget, and potential impacts to the Department's FY 2024-25 Budget resulting from the Federal and/or Proposed State Budget. Administrative Office staff evaluated the budgetary reports, including budgetary estimates, and followed up with Departments on potential ...

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