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Board approves resolution to delegate limited budget-adjustment authority to CEO and auditor
Summary
The San Benito County Board of Supervisors voted to approve a resolution delegating authority to the county CEO and auditor to execute routine budget transfers and adjustments under a set dollar threshold, aiming to improve year-end accounting and timeliness of financial reporting.
San Benito County supervisors on Tuesday approved a resolution delegating to the county CEO’s office and the county auditor the authority to process routine budget adjustments under a specified dollar threshold to help close the fiscal year and keep accounting current.
Supporters told the board that late-posted revenues and expenditures have repeatedly caused inaccurate fund balances near year end, hampering budgeting and decision-making. County finance and audit staff described repeated cases where revenues that belonged to one fiscal year posted after June 30, requiring manual accruals and late-year transfers to make the books accurate for the next budget cycle.
The CEO’s office and county auditor said the delegated authority would let them make administrative transfers to align accounts when unexpected or timing-driven transactions occur, with supporting documentation provided to the board for transparency. Staff said they will include detailed reasons for each transfer in the package so supervisors can review the justifications, and they emphasized training and use of the county’s financial system to reduce future adjustments.
Supervisors asked staff to ensure each adjustment package clearly explains the reason for the transfer and to provide more detail in advance where possible. Board members also raised concerns about the number and size of midyear adjustments and asked for improved interdepartmental communication so departments enter projected costs and outstanding invoices into the system earlier.
A motion to adopt the resolution passed by roll call. The board’s action is intended to reduce last‑minute manual accounting entries, improve the accuracy of fund balances used during budget preparation, and keep the county in compliance with required fiscal controls.
The board and staff said additional process work remains: more training for department staff on coding and use of the financial system, improved reporting so supervisors can query pending transfers, and an updated resolution template that includes the dollar threshold and a requirement that each transfer be described in the transmittal documents.
Staff said the resolution will be incorporated into next year’s budget procedures and that the CEO and auditor will report transfers to the board so supervisors retain oversight despite the administrative delegation.
