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File #: 21-00456    Version: 1
Type: Administrative Item Status: Agenda Ready
File created: 5/7/2021 In control: BOARD OF SUPERVISORS
On agenda: 5/18/2021 Final action: 5/18/2021
Title: Consider recommendations regarding Budget Revisions of Appropriations for Governmental Accounting Standards Board (GASB) 84 Conversion, as follows: (4/5 Vote Required) a) Approve budget revisions necessary to transfer resources held in County fiduciary funds to County governmental funds in accordance with GASB Statement No. 84 which require 4/5 approval vote from the Board of Supervisors; and b) Determine that the above actions are not a project under the California Environmental Quality Act (CEQA) pursuant to Section 15378(c) of the CEQA Guidelines because they consist of the creation of government funding mechanisms which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.
Sponsors: AUDITOR-CONTROLLER'S OFFICE, COUNTY EXECUTIVE OFFICE
Attachments: 1. Board Letter, 2. Attachment A, 3. Minute Order

Title

Consider recommendations regarding Budget Revisions of Appropriations for Governmental Accounting Standards Board (GASB) 84 Conversion, as follows: (4/5 Vote Required)

 

a) Approve budget revisions necessary to transfer resources held in County fiduciary funds to County governmental funds in accordance with GASB Statement No. 84 which require 4/5 approval vote from the Board of Supervisors; and

 

b) Determine that the above actions are not a project under the California Environmental Quality Act (CEQA) pursuant to Section 15378(c) of the CEQA Guidelines because they consist of the creation of government funding mechanisms which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.