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PROPOSED TRANSFER OF FUNDS
Department: Office of the County Auditor
Request: Budget Transfer from Salaries/Wages to Professional Services.
Reason: The purpose of this transfer is to fund Deloitte’s next technical assistance work on the County Auditor’s audits of the Clerk of the Circuit Court and the Assessor’s Office information security programs and practices.
From Account(s): 11000.1070.15160.501010.00000.00000
To Account(s): 11000.1070.15160.520894.00000.00000
Total Amount of Transfer: $265,580.00
On what date did it become apparent that the receiving account would require an infusion of funds in order to meet current obligations? What was the balance in the account on that date, and what was the balance 30 days prior to that date?
3/31/2026. The balance on the account on that date and 30 days prior to that date is $543,200.00. The services that have been rendered have not been invoiced yet, but we will also be engaging Deloitte in future audits.
How was the account used for the source of transferred funds identified? List any other accounts that were also considered (but not used) as the source of the transferred funds.
It was identified by projected expenses through pay period 6 that were recorded and an average of 3 pay periods were used to estimate future expenses to calculate projections which showed a projected surplus of $725,000.00 in Fiscal Year 2026 for Salaries/Wages of Regular Employees.
Identify any projects, purchases, programs, contracts, or other obligations that will be deferred, delayed, or canceled as a result of the reduction in available spending authority that will result in the account that funds are transferred from.
None.
If the answer to the above question is “none” then please explain why this account was originally budgeted in a manner that caused an unobligated surplus to develop at this point in the fiscal year.
We have nine vacant positions in the Office of the County Auditor and we have not received qualified candidates to fill those positions causing the surplus in salaries/wages. We will utilize the surplus to engage Deloitte for the IT auditing services.
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