HomeMy WebLinkAboutMINUTES - 07241984 - 2.4 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY , CALIFORNIA
Adopted this Order on July 24, 1984 , by the following vote:
AYES: Supervisors Powers , Fanden, Schroder , McPeak, Torlakson
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Status of the 1984-1985 County Budget -
The Board on July 10, 1984, requested the County
Administrator to report to the Board on July 24, 1984 , of actions
necessary to adopt a balanced County Budget for the 1984-1985 fiscal
year .
The Board received from Phil Batchelor , County
Administrator , a report dated July 24, 1984, (copy attached hereto
and by reference incorporated herein) , providing information on the
status of the County Budget , including the impact of the State
Budget and local . government funding bills on the County Budget and a
summary of the discretionary revenue available for allocation.
IT IS BY THE BOARD ORDERED that said report is REFERRED to
the Finance Committee (Supervisors Schroder and McPeak) for con-
sideration in conjunction with its review of the proposed County
Budget .
I hereby certify that this Is s true and correct copy of
an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED:--LZ4, 24 l k IE Y _
J.R. OLSSON,
COUNTY CLERK
cc: Finance Committee and ex officio Clerk of the Board
County Administrator
\ Auditor-Controller nn
By -y�s . Deputy
000192
.�, 4
Board of Supervisors
.County Administrator Contra Tom Powers
tit District
County Administration Building COSta Nancy C.Fanden
Martinez, California 94553 2nd District
(415)372-4080 C.o rl / Robert 1.Schroder
Phil Batchelor VvU� IL�/ 3rd District
County Administrator Sunne Wright McPsak
4th District
Tom Torlakson
5th District
July 24, 1984
RECEIVED
Board of Supervisors .�U " 1984
Administration Building
651 Pine Street J. R. Oi.SSON
Martinez, California 94553 1290 CL[RK BOARD C SUPERVISORS
CONTRFF��COSTA CO
B . ............0...:.......... .. -D.Pu
Dear Board Members :
Subject: Status of the 1984-1985
County Budget
Attached for your information is a copy of the July 20th letter prepared
in response to your directions on July 10, 1984. This letter was discussed
in summary form at the Finance Committee meeting on July 23, 1984. In
addition to that letter, we have also attached a memorandum from the
Health Services Department relating to the indirect cost allocation issues
as they affect funding of Mental Health programs.
You have been asked today to take action to eliminate a number of positions
in the Health Services Department, most of which are vacant. I am concerned
that my office and the Personnel Department do not have adequate controls
on the ability of department heads to hire temporary employees. I have
directed the Director of Personnel to assign a staff person full time to
monitoring the need to hire temporary staff in the Health Services Department.
We will be reviewing the layoff plan approved by your Board today in terms
of ensuring that it adequately reduces personnel levels to the point that
the Health Services Department budget is balanced. As soon as we have
completed this review and have implemented sufficient controls to ensure ,
that the personnel budget in the Health Services Department remains balanced,
we will make any further recommendations to your Board that seem appropriate.
Respectfully,
V
PHIL BATCHELOR
County Administrator
PJB:clg
Enclosures
Board of Supervisors
County Administrator Contra Ton+Power
I at District
County Administration Building
Na Nancy Ci Fehden
Costa
Martinez,California 94553 �
2nd District
(415)372-40130 �/ Robert I.Schroder
Phil Batchelor ��J 3rd District
County Administrator Sunne Wright McPeak
4th District
Tom Torhduon
6M District
July 20, 1984
Board of Supervisors
Administration Building
Martinez, CA 94553
De&r Board Members:
Re: Status of the 1984-1985 County Budget
On July 10, 1984 we reported to your Board on the impact of
the State Budget based on the information we had available at
that time, and also noted preliminary information on the status
of the local government funding bills and their impact on the
County. Attached is a summary schedule showing the revisions to
the proposed budget as estimated at this time. Your Board
directed that we report back to you on July 24, 1984 recommending
actions necessary to adopt a balanced budget for 1984-1985. The
following report responds to that order.
This report is divided into two major sections; first, on
the status of the County Budget, including the impacts of State
Budget and local government funding bills on the County Budget and
the second part summarizing the discretionary revenue available to
your Board for allocation as you deem most appropriate. In the
first section, we have divided our presentation into six areas:
A. Local Governing Financing Bills .
B. The 1984-1985 Property Tax.
C. The Fund Balances as of June 30, 1984.
D. State Budget impacts on Health Services
programs.
E. State Budget impacts on Social Service
programs.
000 9.
Board of Supervisors 2. July 20, 1984
F. An analysis of revenue and expenditure
projections for the County's investment
program.
A. Local Government Financing Bills
As your Board is well aware, substantial efforts have been
made in the last year to achieve a stable source of revenue for
local government. Initially, Senator Marks introduced SB 1300 as
the Governor's proposal for such stabilization and Assemblyman
Cortese introduced AB 2468 as the democratic leadership's proposal
for local government revenue stabilization. These bills were
substantially amended during the session.
At the very end of the session, before taking their summer
recess, the Legislature amended SB 1300 and AB 2468 which were by
then nearly identical, into two bills which were already in
conference committees--SB 794 by Senator Marks and AB 1849, which
was taken over by Assemblyman Cortese. The major provisions of
SB 1300 and AB 2468 were split between SB 794 and AB 1849 in an
effort to insure that both houses of the Legislature could assume
some credit for providing local government with a stable source of
revenue. These bills taken together impact local government in
four specific areas:
1. The allocation of the supplemental property
tax roll.
2. The allocation of vehicle license fees.
3. The business inventory exemption,
4 . The Special District Augmentation Fund.
1. The Allocation of the Supplemental Property Tax Roll.
As part of the "Hughes-Hart Educational Reform Act of 1983" (SB 813) ,
the Legislature enacted a floating lien date to capture the value of
real property which is newly constructed or changes ownership. The
Legislature assigned these new property tax revenues to K-12 schools
for 1983-1984 and 1984-1985. However, Legislative Counsel believes
that this is not an exclusive assignment, and redevelopment agencies
are entitled to receive the tax increment from these new property
tax revenues. After the two years, these revenues revert to all
local agencies which receive property tax revenues (cities, counties,
special districts, redevelopment agencies, K-12 schools, and
community colleges) . The revenues will be distributed through the
existing method of allocating property taxes.
• Board of Supervisors 3. July 20, 1984
For 1983-1984, the amendments to SB 794 make an exclusive
assignment of the Supplemental Roll revenue to K-12 schools,
eliminating any allocation to redevelopment agencies . Then,
starting in 19841985, the amendments to SB 794 share these
revenues among K-12 schools, cities, counties, special districts,
community colleges, county superintendent of schools, and redevelop-
ment agencies.
For the 1984-1985 fiscal year, the County Auditor-Controller
estimates that the County General Fund gain from the supplemental
property tax roll will be $2,000, 000.
2. Vehicle License Fees. Last year the Legislature changed
the rate structure for vehicle license fees (VLF) , producing new
VLF revenues. Instead of paying these increased VLF revenues to
cities and couftties, the Legislature sent them to the state' s own
General Fund. Under current law, the State now receives an
18-3/4% share of VLF revenues . This amounts to $210 million
statewide in 1984-1985.
The amendments to AB 1849 transfer the $210 million that would
have gone to the State General Fund to the no-property tax cities
($2 million) and to counties ($208 million) .
Under the amendments to AB 1849, the 31 no-property tax cities
get an extra share of VLF revenues to offset their losses from
three specific state subventions which the Legislature repealed
in 1981. Each year since then the Legislature has provided an
annual budget appropriation to these cities. The amendments to
AB 1849 place this.arrangement in statute. The bill also gives
these cities a COLA so their payments will grow as VLF revenues
grow. Counties receive their shares of the remaining $208 million
in two ways:
a. Each county receives an amount equal to the
value of the repealed subventions ($178 M) .
b. Each county then receives a share of the
remaining $3.0 million in proportion to its
population.
Information provided us by the Legislative Analyst's office
indicates that in 1984-1985 Contra Costa County will receive total
vehicle license fee revenue of $17, 742, 267, an increase of about
$5,082,000 more than was included in the Proposed Budget.
__ U t!U Ij
� . Board of Supervisors 4. July 20, 1984
3. Business Inventory Exemption. The Legislature has
exempted several types of personal property from local property
taxes: livestock, brandy and wine stocks, baled cotton, motion
pictures, party boats. Until 1980, local officials assessed and
taxed business inventories as personal property. The Legislature
exempted these inventories from the local property tax base and
promised to pay local agencies for their lost revenues. Payments
go to all agencies which receive property tax revenues: cities,
counties, special districts, redevelopment agencies, K-12 schools,
and community colleges. Until 1983, the statutes spelled out a
formula for determining the annual increase in these payments, but
last year the Legislature repealed this COLA. In 1984-1985 these
subventions are worth $328 million.
The amendments to SB 794 repeal the State subventions for
these personal property tax exemptions.
In 1983-1984, the County received $4, 031, 186 from the business
inventory property tax relief. If we had budgeted this revenue for
the 1984-1985 fiscal year, it would have served to substantially
offset the increased vehicle license fee revenue noted above:
However, because we were fairly certain that we would lose the
business inventory property tax relief, we budgeted nothing from
this source in 1984-1985 and, therefore, this element of the local
government funding bills has no impact on the County Budget as
proposed.
4. Special District Augmentation Fund. As part of AB 8,
the Legislature created a Special District Augmentation Fund in
each county to allow local officials some flexibility in distributing
scarce property tax revenues. The Legislature shifted some property
tax revenues away from schools and towards other local governments
to replace direct state "bailout" payments. Instead of moving
these revenues directly to individual special districts, the
Legislature placed them in a Special District Augmentation Fund
in each county. Each county board of supervisors has complete
discretion to allocate the Augmentation Fund among the special
districts in its county.
The amendments to AB 1849 "freeze" the Special District
Augmentation Fund at its 1983-1984 level for independent districts.
Starting in 1984-1985, property tax revenues generated from
increases in assessed values will go directly to the independent
special districts which had property taxes before Proposition 13.
In addition, the amendments to AB 1849 restrict county supervisors,
ability to allocate Augmentation Fund to districts which do not
contribute to the Fund.
Board of Supervisors 5. July 20, 1984
Freezing the Special District Augmentation Fund allocations
to independent special districts will, in the long run, create
some inequities between independent and Board of Supervisors '
governed special districts. Because any property tax increase
above the 1983-1984 level must be allocated directly to the
independent special district from which it is generated, your
Board will lose some degree of discretion in the allocation of
these funds.
The latter provision restricting your Board's ability to
allocate Special District Augmentation Funds is of far more
concern to this County. There are three major areas affected by
this provision: (1) the P-6 Sheriff's patrol special district
created at the beginning of the 1983-1984 fiscal year; (2) the
fi Cdunty library special district; and (3) the library service
a areas.
r
The proposed budget for 1984-1985 includes allocations from
the Special District Augmentation Fund of $3,600,000 for the P-6
district; $2, 053, 000 for the County Library, and $100, 000 for the
Library Service Areas which were established some years ago to
finance new branch libraries. The Board is ultimately obligated
to fund the Library Service Areas out of the General Fund if the
Special District Augmentation Fund is not available for that
purpose since the County as a whole has an obligation to the
Retirement Board for the lease-purchase payments for these branch
libraries.
If the remaining $5, 753, 000 for the P-6 district and County
Library cannot come from the Special District Augmentation Fund,
then at 'least some portion of these budget requirements will need
' to be taken from the County General Fund, although your Board has
no obligation to finance the Sheriff's patrol or library services
at exactly these levels.
As your Board directed on July 17, 1984 efforts are underway
to persuade the State Legislature to modify this restriction on
the use of the Special District Augmentation Fund as soon as they
return from their summer recess on August 6, 1984. My staff have
been in communication with the Consultant to the Assembly Local
Government Committee, who has asked for a letter setting forth
the County's position in this matter. Each member of your Board
has received a copy of this letter as has Assemblyman Cortese and
each member of this County's legislative delegation. Members of
your Board have also talked with Assemblyman Cortese, Senator
McCorquodale, and othhrs who may be :helpful in getting this
language modified. However, as of this date, the restriction on
your ability to utilize the Special District Augmentation Fund
Board of Supervisors 6 . July 20, 1984
for these districts which do not contribute property tax to the
fund are the law based on the Governor's having signed SB 794 and
AB 1849 on July 16, 1984.
We will keep your Board advised of developments in our
attempts to obtain some relief from these restrictions, but we
believe it is only prudent at this point to assume that the
restrictions will remain in effect -and this report, therefore,
reflects the law as it exists today.
B. The 1984-1985 Property Tax
The Proposed Budget includes estimated Secured and Unsecured
property tax revenue in the total amount of $74, 070,000 to be
credited to the General Fund and $3, 497,000 to the Library Fund
based upon an estimated increase in assessed valuation of about
$11.9% from fiscal year 1983-1984. The County Assessor in a
report to the Board of Supervisors on July 17, 1984 indicated
that the gross local tax base increase is 10.2% above last year.
The County Auditor-Controller has advised that after making allow-
ances for estimated allocations to Redevelopment Agencies and
recognizing property tax exchanges the property tax revenue
included in the Proposed Budget for the General Fund should be
decreased by $1, 158, 250 and for the Library Fund should be
increased by $147,000.
C. The Fund Balances as of June 30, 1984
The Proposed Budget includes fund balances in the total
amount of $8, 796, 404 as being available for financing expenditures
F:
in fiscal year 198441985. This estimate is computed by projecting
revenues received and earned and expenditures and encumbrances
incurred for the fiscal year ending June 30, 1984. The fund
balances are difficult to compute as there are many items which
either must be accrued at year-end or for which a provision must
be made to set aside money for County liabilities when finally
determined. The County Auditor-Controller's staff have up-dated
their calculations and their latest estimate is that the current
estimates of fund balances will be about the same as included in
the Proposed Budget with the exception of the Federal Revenue
Sharing Fund which now is projected to be $170,750 lower than
previously estimated. This reduced balance results from net
expenditures being higher than previously projected. The balances
available have been reduced, of course, by the provisions made for
Special Reserves in the amount of $5.O million to be established
to cover audit exceptions and potential liabilities arising from
appeals and litigation.
r.
Board of Supervisors 7. July 20, 1984
D. State Budget Impacts on Health Services Programs
1. AB 8 County Health Services Fund. As we reported to
your Board on July 10, 1984, the State Budget contains a 4.2%
COLA for the AB 8 County Health Services Fund. . We have confirmed
with the State Department of Health Services that Contra Costa
County will receive $11, 067, 945 in AB 8 funds, $228, 897 more than
is contained in the proposed County Budget. We are recommending
that your Board not match these funds, thereby requiring your
Board to hold a "60-40" hearing sometime this fall pursuant to
Welfare and Institutions Code Section 16705 .
2. Medically Indigent Services Account. As we reported to
your Board on July 10, 1984, the State Budget contains a 3% COLA
for the Medically Indigent Services Account. We have confirmed
with the State Department of Health Services that Contra Costa
County will receive $9,113, 626 in MIA funds; $265,445 more than
is contained in the proposed County Budget. No County match is
required for these funds .
3. Alcohol, Drug Abuse, and Mental Health Revenues. As we
reported to your Board on July 10, 1984, the State Budget appears
to contain sufficient COLA's for alcohol, ,idrug abuse, and mental
health programs to cover the $1,100,000 included in the proposed
County Budget. The State Budget includes a 3% COLA for all three
programs plus an augmentation to the mental health base. The
precise manner in which these funds will be allocated has not
been developed by the State Department of Mental Health; thus, we can-!-
not
an-not precisely determine how much we will receive. We will
continue to monitor this issueclosely to insure that appropriate
actions are taken once we have final allocations.
4. Health. Services Enterprise Fund Balance. Earlier in the
year the 1 83-1984 deficit was estimated to be in the range of
$8, 000,000 to $8,200,000. When the funds from refinancing the
County Administration Building and County Library were received,
a net amount of $7, 764,000 was placed in the Enterprise Fund to
cover the majority of the deficit, with the understanding that
some additional funds might have to be appropriated if this amount
was insufficient. Based on a review of the June 30, 1984 revenue
and expenditures, it appears that an additional $396,900, will need
to be provided to balance the Enterprise Fund for 1983-1984. The
actual final figures will not be known until the County Auditor-
Controller closes the 1983-1984 books next month, but both Health
Services and the County Auditor-Controller believe the $396,900
figure is as accurate as it is possible to be this time.
- ---0 ,G� ----
» Board of Supervisors 8. July 20, 1984
E. State Budget Impacts on Social Service Programs
The best information we have at present continues to be that
the increases in revenue for Social Services staff and the
increased County funds required for matching state and federal
funds for AFDC grants will very nearly offset each other as we
reported to your Board on July 10, 1984. As was noted for mental
health programs, the State Department of Social Services has not
settled .on a method by which to allocate social services funds
and there could be changes in this area. We will continue to
monitor this issue closely and will recommend any actions necessary
to insure that this budget remains balanced.
F. Revenue and Expenditure Projections for the County's
Investment Program
Arrangements for the County' s $65.0 million short-term borrow-
ing program were successfully concluded recently following extensive
negotiations. The protracted period of negotiations required more
extensive professional services than previously anticipated thereby
increasing the cost of borrowing. Also, interest rates have
continued to climb which increased the estimated cost of debt
service. It is recommended that the current estimate of the cost
of borrowing be increased by $204,000 to a total amount of
$5, 190, 010 to reflect these factors. However, this increased
expenditure requirement is more than off-set by additional
interest earnings resulting from higher interest rates estimated
at $500, 000. Total General Fund interest earnings are currently
projected at $9, 825,000. The revenue and expenditures for debt
service are difficult to predict as they are dependent upon
interest rates and cash flow, however, we believe the projections
are prudent and realistic.
RECOMMENDATION
It now appears that the Board has an additional $1. 9 million,
in discretionary funds to allocate as seems appropriate. The task
of allocating these funds will be very difficult when viewed in
the context of a total of approximately $17 million At Issue items
which are contained in the Proposed Budget and identifiable capital
budget requirement of over $50 million.
I have serious reservations about the County's ability to
continue to provide all of the programs that the County is
mandated to provide in a responsible manner. The County faces
double jeopardy from the standpoint that it has an insufficient
stream of revenue to finance local programs and almost no ability
to raise additional revenues at the local level.
- ------ -- -- - —- oil�1 � --
f
" Board of Supervisors 9. July 20, 1984
Finally, it becomes readily apparent that when the above
mentioned impact is combined with the possibility that additional
restrictions will be placed on local government if Jarvis IV
(Proposition 36) . passes in November, the result will be a
pernicious impact on the County' s ability to continue to provide
all of the services it is mandated to provide at a responsible
level.
It is recommended .that this report be referred to the Finance
Committee to consider in conjunction with its review of the
Proposed Budget.
Respectfully,
��
PHIL BATCHELOR,
County Administrator
FF/aa
encl.
- --- --- --CSC""
SUMMARY OF REVISIONS
FISCAL YEAR 1984-1985 PROPOSED BUDGET
I. Revisions
Surplus
Description Increase Decrease
1. Local Government Finance
a. Supplemental Roll (Revenue) $2, 000, 000
b. Vehicle License Fund
(Revenue) 5, 082, 000
C. Special District Augmenta-
tion Fund
P-6 (Revenue) $3,600, 000
Library (Revenue 2 ,053,000 (1)
Library Service Area
(Revenue) 100,000
Z. Property Tax Revenue
Adjustment to Revenue Based
on Roll
a. General Fund (Revenue) 1, 158, 250
3. Estimated Fund Balance
Federal Revenue Sharing Fund
(Revenue) 170, 750
4. Health Services
AB 8 (Revenue) 228, 897
0 MIA (Revenue) 265, 445
Fund Balance (Revenue) 396, 900
5. Social Service
OCSS COLA (Revenue) 140, 250
AFDC (Revenue) 148 , 788
6. Investment Program
Short-term Borrowing (Expense) -204, 000
Interest Income (Revenue) 500,000
TOTAL $7,863, 804 $7, 478, 900
NET SURPLUS
$384 , 90,
II. Discretionary Board Finance Policy Decisions:
1. Net Surplus $384 ,904
2. Net Retirement Adjustment 945,595
3. Overstated Sheriff-Coroner
Budget 587,000
TOTAL .$1, 917, 499(2)
(1)Adjusted to reflect increased property tax of $147, 000 thereby
reducing the amount needed from the Special District Augmentation
Fund.
(2) In addition, the Board has the discretion to fund P-6 and the
Library at less than 100% of what had been proposed which would
increase this amount.
-- ----- -- ---- - - - --- - -- --� 0®02®x:
r
•• _ ; ♦ CONTRA COSTA COUNTY
HEALTH SERVICES DEPARTMENT
To: Philip Batchelor, Date:
County Administrator July 23, 1984
From: Patrick Godley,�Chief bo Subject:
Financial Officer INDIRECT COST ALLOCATION
A great deal of discussion has centered around the Department's method of allo-
cating indirect expenses or more precisely the Department's method of "cost
finding".
Cost finding is generally recognized as the apportionment or allocation of the
costs of non-revenue producing centers to each other and to revenue-producing
centers on the basis of statistical data that measure the amount of service ren-
dered by each center.
Non-revenue producing cost centers such as Medical Records, Admitting,
Chaplaincy, etc. which render service to revenue-producing centers such as
Intensive Care, Psychiatric Services, etc. are allocated utilizing a "step down"
method. This method gives recognition to the fact that the services rendered by
certain cost centers are used by other cost centers both revenue and non-revenue
producing.
The Health Services Department utilizes an automated step-down program purchased
from San Luis Obispo County in 1976 termed C.A.S.A. (Computer Assisted
Statistical Allocation). CASA currently extracts expenditure data from the
County Finance System. The statistics utilized to allocate the costs are
manually input by Department staff. The primary purpose historically of CASA
has been to provide the information necessary to meet the reporting requirements
of the Medicare, Medi-Cal , California Health Facilities Commission and
Short-Doyle Programs.
Criticism of the allocation of indirect expenses generally revolves around the
belief that these costs, in relationship to the direct expenses, are dispropor-
tionately spread to the Psychiatric. Program. Attachment I and II are excerpts
of the May, 1984 step-down. Attachment I shows that Inpatient Mental Health
cost centers receive as a percentage of their direct expense, approximately 5%
more than the Medical Services. Attachment II shows that Outpatient Mental
Health cost centers receive, as a percentage of their direct expense, approxima-
tely 11% less than the Medical Services counterparts. While a vast number of
variables impact on the allocation process; e.g., adequacy of the square footage
assignment, adequacy of the accumulation of gross charges, etc., the salient
point of the attachments is there is no apparent material distortion of the
indirect allocations between the Medical and Psychiatric Services.
A-41 �J81 Qt�}Q ��S
`t
Phil Batchelor Indirect Cost Allocation
7/23/84
-2-
It should be noted that the allocation process merely addresses the distribution
of cost. It does not validate that the service/expenditure was provided in the
most economical fashion possible.
A second area of concern is the matching requirements of the AB-8 Program. To
the extent that cost, direct or indirect, can be shifted from non-matchable
programs; i .e., Mental Health to matchable programs; i .e., Regular Health, the
Department's position is strengthened in terms of programmatic and financial
flexibility. To date, we have been successful in shifting approximately
$400,000 of indirects. This "shift" was accomplished primarily through the
direct costing of Data Processing expense and a revision to the interest expense
allocation. We are reviewing potential allocation revisions on a continuous
basis but realistically must wait for implementation of the new billing system
before we can have reliable statistical information to implement change.
Indiscreet or unwarranted movement of cost without sufficient justification and
documentation will be of little value at audit or in the management decision
process. Accordingly, our goal is to provide accurate and meaningful financial
information from which reasonable conclusions can be drawn.
I am available at your convenience to discuss the contents of this report in
greater detail .
PG:cbc
cc: William B. Walker, M.D.
Stu McCullough
C.L. Van Marter
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