Salt Lake County header
File #: 24-1518    Version: 1 Name:
Type: Discussion Items Status: Passed
File created: 3/20/2024 In control: County Council
On agenda: 3/26/2024 Final action: 3/26/2024
Title: Budget Adjustment: This is a 2023 post year-end budget adjustment. Information Technology requests an appropriation unit shift of $122,804 from operating expenditures to capital expenditures to recognize Subscription-Based Information Technology Arrangements (SBITA) capitalization for the Rubik software in order to comply with the SBITA requirement outlined in Governmental Accounting Standards Board (GASB) 96.
Attachments: 1. Staff Report, 2. 30960 - Post YE Rubrik SBITA Asset Recognition

Requested Agenda Date:

3/26/2024

 

Requested Agenda Title:

Title

Budget Adjustment: This is a 2023 post year-end budget adjustment. Information Technology requests an appropriation unit shift of $122,804 from operating expenditures to capital expenditures to recognize Subscription-Based Information Technology Arrangements (SBITA) capitalization for the Rubik software in order to comply with the SBITA requirement outlined in Governmental Accounting Standards Board (GASB) 96.

Body

 

Requested Agenda Item Description: This appropriation unit shift is necessary to allow for the recognition of Rubrik software as an asset in accordance with GASB 96 (SBITA) accounting rules.

 

Requested Action: Discussion - Vote Needed

 

Presenter(s) (with titles): Hoa Nguyen, Council Budget and Policy Analyst  

 

Time Needed: Less than 5 MINS

 

Is this Item Time-Sensitive and/or Requesting a Time-Certain? No

 

Requesting Staff Member: Zach Posner, Chief Information Officer, Information Technology

 

Are Supporting Documents Needed for this Agenda Item Request? Yes