To: Board of Supervisors
From: Sheriff
Agenda Section: Consent
SUBJECT:
title
Appropriation Transfer Request of Sheriff Grant Budget Units to Sheriff Operations Budget Unit 1100-221
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve an Appropriation Transfer request in Fiscal Year (FY) 2019-20 to move Sheriff Grant Budget Units appropriations to the Sheriff Operations budget unit 1100-221 effective July 1, 2019 as detailed in the discussion and Attachment 1-4.
Body
SOURCE OF FUNDING:
General Fund
Sheriff Grant Funding from multiple sources
DISCUSSION:
The Humboldt County Sheriff's Office (HCSO) recommended a budget reorganization for fiscal year 2019-20 to improve transparency and accounting of HCSO grants. At the time of budget submission, the accounting option to achieve this transparency was to create separate budget units for each grant. However, due to recent discussions between the Auditor-Controller's Office and County Administrative Office (CAO) regarding restructuring the county's chart of accounts, staff believes there is a better option to record the financial activity of these grants.
In order to ensure departments continue to have the tools necessary for grant claiming and expense tracking, an expanded 10-digit "organization key" has been developed. This 10-digit organization key provides for the ability, when needed, to track expenditures as they relate to specific funding sources. The organization key structure is an acceptable accounting practice according to state standards, and is a practice being used by other jurisdictions in California. Below is a chart illustrating the organization key structure:
In the illustration above, the fund "1100" refers to the General Fund; Budget Unit "221" refers to the Sheriff's Office; and the Organization Key refers to the funding source, which is described in the budget unit name. This method of categorization will allow fo...
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