TO: BOARD OF SUPERVISORS
FROM: Auditor-Controller Treasurer-Tax Collector
MEETING DATE: August 18, 2025
DEPARTMENT CONTACT:
Chamise Cubbison
PHONE:
707-234-6860
ITEM TYPE: Regular Agenda
TIME ALLOCATED FOR ITEM: 15 Minutes
AGENDA TITLE:
title
Discussion and Possible Action Including Adoption of Resolution Authorizing the County Auditor-Controller/Treasurer-Tax Collector to Establish and Abolish Funds and Make Temporary Transfers of Money Between Funds
(Sponsor: Auditor-Controller Treasurer-Tax Collector)
End
RECOMMENDED ACTION/MOTION:
recommendation
Adopt Resolution authorizing County Auditor-Controller/Treasurer-Tax Collector to establish and abolish Funds and make temporary transfers of money between Funds; and authorize Chair to sign same.
End
PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
None.
SUMMARY OF REQUEST:
The County and various other public entities maintain funds on deposit with the County Treasurer throughout the fiscal year. The requested resolution authorizes the Auditor-Controller/Treasurer-Tax Collector to make temporary cash transfers to the various entities in the event of a cash deficiency. Such transfers shall not exceed 85% of the anticipated revenues accruing to each public entity and are only available, by law, from July 1, 2025 through the last Monday in April which is April 27, 2026.
There are times throughout the fiscal year, where there may be funds which experience a cash deficit, primarily due to the timing of receipt of funds from the State or other entities, (including the County) for payments for property tax distributions or other Board of Supervisors' allocations to other public entities such as Proposition 172 Public Safety, Measure P or Measure D Fire related funding as appropriated each year through the budget process.
Presently, the County Department of Transportation (DOT) is encountering one such scenario involving cash flow issues which would benefit from the flexibility afforded under law ...
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