Santa Barbara Budget, Planning and Control (L)

Abbreviations in this report:
AC Auditor-Controller
BOS Board of Supervisors
CA County Administrator
FIN Financial Information Network
FY Fiscal Year

Finding and Recommendation 1: CA and AC should provide a summary page in the proposed and Final Budgets showing total funds under BOS budgetary control.

Finding and Recommendation 2: The BOS should require the Proposed Budget to contain a multi-year financial projection that provides all available information. Finding and Recommendation 3: CA should use accurate and directly applicable graphs and tables in the Proposed Budget. Finding and Recommendation 4: CA and AC should complete and implement a new accounting system quickly to permit central monitoring of expenditures by program. Finding and Recommendation 5: CA and AC should revise the accounting for internal services to reflect the cost of all support services as expenses to the operating departments. Finding and Recommendation 6: CA should eliminate unfunded employee positions from budgets and show on the payroll regular county employees, extra help and contractors in Proposed and Final Budgets. Finding and Recommendation 7: BOS should require that Board Agenda items which require expenditure of funds show a specific fund amount and source of funds. Finding and Recommendation 8: BOS should change the practice of using undesignated fund balances to balance the budget, establish the amount of fund balances for long term basis, exclude the use of such funds as annual revenue sources, and require that revenue and expenses be accurately estimated. Finding and Recommendation 9: CA should evaluate the budget documents of other entities to improve the budget format.

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