Memorandum
Date: August 11, 2026
To: The Honorable Lake County Board of Supervisors
From: Jenavive Herrington, Auditor Controller/Clerk
Subject: Approve a) Budget Transfer in Budget Unit 1121 Auditor-Controller/Clerk of $185,085 from account 711.28-59 Software Subscriptions to Capital Asset Account 711.62-71; and b) Amend the list of capital assets in the 2025-2026 budget to reflect the updated software capital asset total of $1,685,058 and authorize the Chair of the Board to sign
Executive Summary:
The Auditor-Controller’s Office is in the midst of a multi-year project to convert the current finance and HCM system to Workday, a comprehensive ERP.
The Auditor’s Office originally had subscription costs budgeted to 001-1121-711.28-59, but due to Governmental Accounting Standards Board regulations, it has been determined that the more appropriate account for subscription implementation costs is 001-1121-711.62-71, the capital asset office equipment account.
Per the contract schedule, the Auditor’s Office received an invoice for FY 25/26 services from Workday for $200,000.00. Because the implementation subscription costs were originally budgeted to 001-1121-711.28-59, there is not enough budget available in 001-1121-711.62-71. Therefore, the Auditor’s Office is requesting to transfer $185,085 in budget from 001-1121-711.28-59 to 001-1121-711.62-71 and increase the Auditor’s subscription asset by the same amount.
This budget transfer has no overall fiscal impact as the budget is being transferred from one expense account to another. We are not requesting an increase in appropriations.
If not budgeted, fill in the blanks below only:
Estimated Cost: ___N/A_____ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ☐ Not applicable
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)
☐ For Technology Purchases: Vetted and Supported by the Technology Governance Committee <http://lcnet.co.lake.ca.us/Assets/Intranet/Intranet+Forms/Information+Technology/AdvPlan.pdf> (“Yes,” if checked)
☐ Other (Please describe in Executive Summary)
Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply): ☐ Not applicable
☐ Well-being of Residents ☐ Public Safety ☐ Disaster Prevention, Preparedness, Recovery
☐ Economic Development ☐ Infrastructure ☐ County Workforce
☐ Community Collaboration ☒ Business Process Efficiency ☐ Clear Lake
Recommended Action: Approve a) Budget Transfer in Budget Unit 1121 Auditor-Controller/Clerk of $185,085 from account 711.28-59 Software Subscriptions to Capital Asset Account 711.62-71; and b) Amend the list of capital assets in the 2025-2026 budget to reflect the updated software capital asset total of $1,685,058 and authorize the Chair of the Board to sign.