Memorandum
Date: September 22, 2021
To: The Honorable Lake County Board of Supervisors
From: Cathy Saderlund, Auditor-Controller
On behalf of Behavioral Health
Subject: Adopt Resolution Authorizing Cancellation of Reserve Designations and Establishing 2020/2021 Appropriations and a Budget Transfer for Contractual Obligations Incurred in Behavioral Health Budget Units
Executive Summary:
Background:
Resolution No. 96-196 Reiterating Policy to Implement Government Code Section 29092 Pertaining to Control of Budget Appropriations at the Sub Object Level, establishes budgetary controls for the County of Lake and the requirement for the County Auditor-Controller to exercise appropriate administrative controls to implement the policy. Relevant government code has been included as additional information.
During the closing of fiscal year 2020/2021 it was noted that the Behavioral Health Department had a significant amount of contractual obligations that were due and payable. Several of these were presented to your Board as amendments to contracts and identifying the appropriation in fiscal year 2021/2022. To facilitate proper financial statement reporting and budgetary compliance, I have prepared the attached resolution increasing 2020/2021 appropriations and cancelling reserves in Fund 145 Behavioral Health, as well as a budget transfer in Fund 141 Substance Use Disorder Services.
I respectfully request your approval of the resolution and budget transfer as submitted.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Consistency with Vision 2028 (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:
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