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AUDITOR-CONTROLLER - Auditor-Controller Krista Peterson
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Requested Action(s)
recommendation
a) INFORMATIONAL PRESENTATION - Year-end budget transfers, B-84, for Fiscal Year 2025/26
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Financial Impact:
No financial impact.
Background Information:
On June 23, 2026, the Board gave the Auditor-Controller the authority with B-84 to do miscellaneous budget transfers.
The budget transfers bring budget into budget units that are over budget by object level. These are done from Contingencies in General Fund and Public Safety only.
The authority also gives the Auditor-Controller the authority to do any budget cleanup necessary in other Operating Funds.
Lastly, the authority allows the Auditor-Controller to remove budget from 2025-26 and encumber it for use in 2026-27 for open Purchase Orders and Agreements, as long as there is ample budget to cover the PO or agreement. The original budget for these items has already been approved by the Board of Supervisors during the Adopted or Mid-Year budget process, or in a separate budget item brought before the board during the fiscal year.