Agenda

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AI- 55618

Commissioners Court

Meeting Date:	03/11/2024
FY 2023 Year-End Budget Amendment/Adjustment
Submitted For:	Linda Riggs	Submitted By:	Holly Heldt
Department:	Auditor
Request Type:	CONSENT	Agenda Area:	Budget Adj/Amend

Information

Department Action

Request Commissioners Court approval of final year-end adjustment for FY 2023. Due to GASB 87 requirements for right to use leases in the amount of $584,875 and GASB 96 requirements for right to use subscription based information technology arrangements of $1,411,893.02. The right to use leases and SBITA’s must be included in capital asset totals for FY 2023. Funding is coming from fund balance. However, there is an offset with the total expenditure amendment for $1,996,768.02 and the total revenue amendment for $1,996,768.02. Please see attached for detail.

Purchasing Department Action

No action by Purchasing.

HR and/or IT Action

Budget Department Action

See attached Budget Amendments from the Auditors Office for end of year processes.

Auditor's Office Action

As per attached.

Commissioners Court

$1,996,768.02 for year-end FY 2023 negative expenditure categories, Auditor.

Budget Information

Information about available funds

Budgeted:

Funds Available:

Adjustment:

Amount Available:

Unbudgeted:

Funds NOT Available:

Amendment:

Account Code(s) for Available Funds
1:

Fund Transfers

Remarks:

Attachments
Court Order 2024-280-03-11
Memo
Journal Proof Report
Account backup