To: Board of Supervisors
From: Joanne M. Bohren, CPA, County Auditor-Controller
Report Title: Annual Report on Revolving and Cash Difference Funds, Overage Fund, and Shortages for fiscal year 2025-2026.
Recommendation: Recommendation of the County Administrator
RECOMMENDATIONS:
ACCEPT the Annual Report on Revolving and Cash Difference Funds, Overage Fund, and Shortages for fiscal year 2025-2026, as recommended by the Auditor-Controller.
FISCAL IMPACT:
None.
BACKGROUND:
Provisions of Government Code Sections 29321.1 and 29370.1 and Contra Costa County Board of Supervisors Resolution No. 92/525 authorize the County Auditor-Controller to establish, increase, reduce, or discontinue Revolving Funds and Cash Difference Funds. Provisions of Government Code Sections 29380.1 and 29390.1 and Contra Costa County Board of Supervisors Resolution No. 83/1062 authorizes the County Auditor-Controller to replenish the Cash Difference Funds and to transfer money in the Overage Fund to the General Fund. With respect to those authorities and to conform with Government Code Sections 29321.1, 29370.1, 29380.1, and 29390.1, the County Auditor-Controller submits this report showing the officers and details of the balances of the Revolving and Cash Difference Funds, Overage Fund, and Shortages for fiscal year 2025-2026.
CONSEQUENCE OF NEGATIVE ACTION:
The County Auditor-Controller would not comply with Government Code Sections 29321.1, 29370.1, 29380.1, and 29390.1.