HomeMy WebLinkAbout09.27.21 Fund Balance Report 6_30_21
From:Gutierrez, Graciela
To:Alpert, Bruce;Bennett, Robin;Clerk of the Board;Connelly, Bill;Cook, Holly;Cook, Robin;Hironimus, Patrizia;
Kimmelshue, Tod;Lucero, Debra;Paulsen, Shaina;Pickett, Andy;Reaster, Kayla;Ring, Brian;Ritter, Tami;
Sweeney, Kathleen;Teeter, Doug
Subject:Fund Balance Report 6/30/21
Date:Monday, September 27, 2021 2:45:07 PM
Attachments:Final Fund Balance Report.pdf
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Good afternoon,
This is the time of year that I provide a report to the Board of Supervisors
of the unaudited fund balance for the fiscal year we are closing. Please see
attached report and feel free to reach out to me directly for any additional
questions or information.
Kind regards,
Graciela Gutierrez, MPA
Auditor-Controller
Auditor-Controller’s Office
25 County Center Drive, Suite 120
Oroville, CA 95965
(530) 552-3599
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OFFICE OF THE AUDITOR-CONTROLLER
Graciela C. Gutierrez, Auditor-Controller
25 County Center Drive Ste. 120 T: 530.552.3600
buttecounty.net/auditor
Oroville, California 95965 F: 530.538.7693
DATE: September 27, 2021
TO: Board of Supervisors, Chief Administrative Officer
FROM: Graciela C. Gutierrez, Auditor-Controller
SUBJECT: FY 2020-21 Unaudited Fund Balance and Contingency Adjustment
Per Resolution 21-080, Resolution Adopting Appropriations For The Fiscal Year 2021-2022 County Budget
the Auditor-Controller is requested to report all adjustments to appropriations needed to balance any
fund to the Butte County Board of Supervisors. This report summarizes the unaudited fund balance for
all governmental funds as of 6/30/21. The external auditors will perform their field work in November at
which time there may still be unforeseen, unanticipated adjustments that may affect prior year fund
balance. After the audit is complete if there are any additional changes, I will send out an additional
memo finalizing the audited prior year fund balance with an explanation of necessary adjustments.
The analysis below is divided into two sections.
The General Fund – Unassigned Fund Balance section below displays the increase to the estimated
available General Fund Balance after posting all transactions to June 30, 2021. Unassigned Fund
Balance is the available amount for contingencies that may be used for appropriations as needed.
The General Fund Contingency section displays the increase to the Adopted Appropriation for
Contingencies based on the excess above the targeted estimate. When the recommended budget
was adopted on 7/20/21 there was a recommended amount appropriated for contingencies as seen
on Schedule 7. The additional increase will increase the balance available for contingencies as seen
below.
Please note that as of today $3,299,125 from contingencies have already been expended. The
balance after the increase to contingencies will $7,512,746 available.
The following pages display the total fund balance for all governmental funds broken down by
category type. Restricted funds include assigned department that manage the non-operating
restricted balances as of 6/30/21 including 2011 Realignment balance. These monies have an
external restriction on expending therefore are unavailable for contingencies.
------ ------- ----
104,146104,146104,146
Game
Fish and
-----------------
2,727,9742,727,9742,727,974
Community
Housing and
Development
------- ---------- -
550,558550,558550,558
Transit
------------------
Equip
7,853,9767,853,9767,853,976
Replacement
------- ---------- -
593,138593,138593,138
Child Support
---------------
900
14,02414,924
12,166,32412,166,32412,181,248
Public Health
-------- --------- -
PG&E
Settlement
187,337,387187,337,387187,337,387
50
----------------
272,813272,863
Road
11,828,95311,828,95312,101,816
- ---- ---------- -
900900
Health
30,404,62030,404,62030,405,520
Behavioral
---------------
16,89016,890
3,985,835
25,561,62129,547,45629,564,346
Social Services
--
11,605
916,087130,544990,030211,336428,660
1,058,236 2,550,169 1,414,714 6,936,591 1,890,317 5,700,998 8,000,000 8,000,000 4,001,935 4,001,935
18,577,22938,700,04421,711,87173,472,086
General
Prepaid itemsRevolving LoanImprest Cash ReserveInventoryPurpose of fundClerk RecorderDistrict AttorneyAdministrationProbationSheriffFireLibraryPublic Works2011 RealignmentGeneral ReserveJail/Library/
Probation/AsProb/AssrTotal Fund Balances
Nonspendable:Restricted:Committed:Assigned:Unassigned Fund Balances:
13,455
947,001130,544272,813990,030211,336428,660
Total
1,363,8132,550,1691,414,7146,936,5911,890,3175,700,9984,001,9354,001,935
Funds
22,563,06421,711,871
122,954,151165,640,030195,337,387195,337,387388,055,036
Governmental
-----------------
17,41517,41517,415
Fund
Permanent
-----------------
4,949,4594,949,4594,949,459
Capital
Projects fund
- --------- -------
Fund
3,750,096 3,750,096 3,750,096
Debt Service
-----------------
1,181,5721,181,5721,181,572
Disaster
Recovery
- --------- -------
9,796,358 9,796,358 9,796,358
Impact Fees
-----------------
76,03276,03276,032
IHSS
- --------- -------
County
11,391,90911,391,90911,391,909
Service Areas