DATE: May 12, 2020
TO: Board of Supervisors
SUBMITTED BY: Delfino E. Neira, Director
Department of Social Services
SUBJECT: Department of Social Services Budget Transfer
RECOMMENDED ACTION(S):
TITLE
Approve and authorize the Clerk of the Board to Execute Budget Transfer No. 14 transferring FY 2019-20 appropriations within the Department of Social Services Org 56107001 from account 7296 (Data Processing Services) to account 8300 (Equipment) in the amount of $405,000.
REPORT
Approval of the recommended action will allow the Department of Social Services (Department) to transfer audio visual (A/V) equipment costs to the appropriate capital asset object level account, with no increase in Net County Cost. This item is countywide.
ALTERNATIVE ACTION(S):
There are no viable alternative actions. If the recommended action is not approved, the Department will not have sufficient appropriations in the capital asset account to appropriately categorize the A/V equipment as capital assets.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended action. Approval of the recommended action will transfer $405,000 in budgeted appropriations from account 7296 (Data Processing Services) to account 8300 (Equipment). In FY 2019-20, the Department acquired 45 A/V equipment that exceeded the $5000 threshold for capital assets. Per Management Directive 410, all assets that exceed the $5000 threshold must be capitalized.
DISCUSSION:
On October 31, 2019 the Department released a bid request to the eight A/V vendors listed in ISD Agreement #A-18-710. The Department selected the vendor EIDIM Group, Inc. to provide the equipment as their bid response best met the Department’s needs. This bid contained items that were over the $5,000 threshold for capital asset equipment; therefore, the approval of the budget transfer is necessary for the Department to correctly reclassify the items as capital assets. The Department’s budget has sufficient appropriations that were included in the FY 19/20 budget.
REFERENCE MATERIAL:
BAI #54, February 26, 2019
BAI #67, June 18, 2019
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Budget Transfer 14
CAO ANALYST:
Ronald Alexander