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File #: 19-1076    Version: 1 Name:
Type: Memo Status: Passed
File created: 10/7/2019 Departments: COUNTY MANAGER
On agenda: 11/12/2019 Final action:
Title: Introduction of an ordinance amending Sections 2.80.060 through 2.80.110 of Title 2, Article 2.8, Chapter 2.80 of the San Mateo County Ordinance Code.
Attachments: 1. 20191112_io_ACO Fund.pdf
Special Notice / Hearing: None__
Vote Required: Majority

To: Honorable Board of Supervisors

From: Michael P. Callagy, County Manager

Subject: Amendment to Accumulative Capital Outlay Fund Ordinance


RECOMMENDATION:
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Introduction of an ordinance amending Sections 2.80.060 through 2.80.110 of Title 2, Article 2.8, Chapter 2.80 of the San Mateo County Ordinance Code.

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BACKGROUND:
Pursuant to California Government Code section 53731 et seq., the County adopted an ordinance in May 1986 creating an "Accumulative Capital Outlay Fund" (the "ACO Fund"). The ordinance provided that revenues from certain sources, such as the sale of County real property, could be designated for deposit into the ACO Fund and, thereafter, would be subject to certain restrictions regarding appropriation and expenditure. More specifically, the ordinance provided that, "[u]ntil otherwise provided by ordinance," all such monies could only be budgeted for the following capital outlay purposes: "First, for the acquisition, construction, installation, completion, and/or extension of county facilities, structures, or equipment. Second, for the acquisition of lands or rights-of-way necessary or convenient for the foregoing purpose."

In April 1991, the Board amended the ACO Fund ordinance to provide the Board with additional flexibility in budgeting ACO funds. Among other things, the ordinance was amended to expressly authorize the Board to cancel certain appropriations and instead appropriate such cancelled monies to certain contingency accounts, and to allow the Board to amend a current year budget to include the appropriation of ACO funds.

DISCUSSION:
The County's ACO Fund ordinance currently restricts the expenditure of funds to the acquisition, construction, installation, completion, or extension of county facilities, structures, or equipment, or the acquisition of related lands or rights-of-way. Section 2.80.070, however, allows the Board to provide for othe...

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