Vote: approved

Item Text

23. TRANSFER EXPENDITURE APPROPRIATION TO CORRECT INDIRECT COST ALLOCATION Pursuant to A.R.S. § 42-17106, transfer expenditure appropriation in the amount of $641,840 from the Non-Departmental (470) General Fund (100) Operating (0000) Unreserved Contingency line to Juvenile Probation (270) General Fund (100) Operating (0000). In addition, transfer expenditure appropriation in the amount of $641,840 from Juvenile Probation (270) Detention Fund (255) Operating (0000) to the Non-Departmental (470) Detention Fund (255) Operating (0000) Contingency line. The requested action is necessary to fully fund indirect cost in the Juvenile Probation General Fund (100). The Department had a calculation error occur in preparing the FY 2008-09 department budget. This miscalculation went undetected until after FY 2008-09 Adopted Budget had been approved by the Board of Supervisors. The inaccuracy, if uncorrected, would result in the Juvenile Probation’s Detention Fund (255) running a surplus of $641,840 and the General Fund experiencing a deficit of the same amount. The Board approval allows for the budget to be corrected between the two Juvenile Probation funds so that the budget will reflect the actual cost of the transfers of indirect cost. (C-27-09-002-M-00)