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 ...
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