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HomeMy WebLinkAboutMINUTES - 08191986 - 1.46 BOARD OF SUP*ISORS FROM: CO�`lt!° Phil Batchelor, County Administrator Cx)sta DATE'. August 14, 1986 Courty SUBJECT; 1a.9$1.t �1-8MW - .�T4W , IR.T,E,RmBUDGET STATUS REPORT SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION• Accept this report and direct the County Administrator to continue to monitor the budget and implement corrective plans where merited. FINANCIAL IMPACT: This report is presented for information only, so accepting the report has no financial impact. However, the status of the 1985-1986 budget at the end of the fiscal year has financial implications for financing the 1986- 1987 budget. BACKGROUND: , Overview For each of the past seven quarters, the County Administrator' s office has prepared a report which analyzes the status of the budget and highlights the budget units which deviate from the budget plan in terms of expendi- tures and revenues. Actions which are necessary to ensure a healthy budget by the end of the fiscal year are recommended as part of the quarterly reporting process. Other items which have major fiscal impacts are also reviewed as part of this periodic report. Expenditures Most departments and budget units were managed within the allocations approved by the Board for the fiscal year. Some budget units required additional allocations because expenditures exceeded expectations. These are discussed in more detail in Attachment I: Unless otherwise noted, those budgets which show overexpenditures as of this report will be followed by appropriation adjustments which will balance their budgets as of the time the books are closed. Revenues Most departments and budget units achieved their revenue estimates. Again, these specific situations are described in Attachment I . CONTINUED ON ATTACHMENT: X YES SIGNATURE; X RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(SI: ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER _ VOTE OF SUPERVISORS 1 HEREBY CERTIFY THAT THIS IS A TRUE UNANIMOUS (ABSENT ? AND CORRECT COPY OF AN ACTION TARN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. cc: County Administrator ATTESTED _ AUG 19 1986 Auditor-Controller PHIL BATCHELOR, CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR BY `GMZ lee- M382/7-83 DEPUTY • IJ As 'was pointed out at the budget hearings, the Health Department did not meet their revenue projections. One significant factor for the revenue shortfall was that the Merrithew Memorial Hospital inpatient census aver- aged about 116 compared to the budgeted level of 120 . Another significant factor was an unexpected change in the payor mix, resulting in less than anticipated revenue from third party payors. As a result, the department finished the fiscal year with a shortfall of $447 ,806. This shortfall was anticipated in earlier quarterly reports received by the Board. In fact, the ending negative balance was less than expected and discussed in earlier reports. General County revenues exceeded the budget estimates as predicted in the third quarter report. This revenue increase was primarily driven by motor- vehicle-in-lieu monies. Motor-vehicle-in-lieu monies exceeded the budgeted amount because of higher than anticipated new car sales, higher than projected car registration renewals and elimination of the problem of underreporting revenues by the Department of Motor Vehicles. It is expect- ed that the high level of activity experienced in 1985-1986 will not be matched in 1986-1987 . -2- ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT GENERAL FUND * Budget Unit 0001 - Board of Supervisors REVENUES: Budgeted $4,000 Percent Received: 620 Revenues from the sale of maps and documents were budgeted on the basis of the high level of activity in the latter part of fiscal year 1984-1985. A similar level of activity did not occur this fiscal year. EXPENDITURES: Budgeted $1,016,304 Percent Expended: 100. 5% Expenses are high because of high costs in building occupancy and also because the cost of auditing services from Peat, Marwick and Mitchell were erroneously left out of the recommended and adopted budget. * Budget Unit 0003 - County Administrator REVENUES: Budgeted $157,748 Percent Received: 124% Revenue is received from trust funds and special districts as re- imbursement for services provided by the office. Adjustments made to the charge rates and a greater amount of staff time spent on the reimbursable activities has increased revenue beyond the budgeted amount. * Budget Unit 0010 - Auditor - Controller REVENUES: Budgeted $922,870 Percent Received: 121. 5% Revenues were realized at a higher than budgeted amount because ( 1) unanticipated supplemental roll administrative reimbursement from prior years was received and ( 2) income received for accounting services provided to the Mental Health Division of Health Services was reclassified from costs applied to revenue. As a result of this reclassification, costs applied in this budget unit appear to be underrealized. EXPENDITURES: Budgeted $3,349, 597 Percent Expended: 106 . 5% The Auditor' s Office experienced significantly high expenses in Data Processing Services this year. These expenses were incurred due to retroactive payrolls, development of the supplemental property tax system, mandated changes in the personnel system, and extraordinary training costs. These expenses were unknown at the time of budget preparation and were, for the most part, offset by savings elsewhere in the budget. -3- Mvicrofitrnod with board order • ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT Budget Unit 0015 - Treasurer - Tax Collector REVENUES: Budgeted $455,256 Percent Received: 72. 20 Revenues were realized at a significantly lower level than budgeted because ( 1) charges were not made to Special Districts for Treasurer services and ( 2) costs for publishing the delinquent taxes report were credited in Budget Unit 0005 instead of this budget. EXPENDITURES: Budgeted $1,637,206 Percent Expended: 88. 20 The Treasurer-Tax Collector has operated at a conservative expenditure level because of the anticipated underrealization of revenues. The low level of expenditures is a result of holding vacant positions open and savings in specialized printing. * Budget Unit 0016 - Assessor REVENUES: Budgeted $54,900 Percent Received: 399% Revenues were realized at a higher than budgeted amount because of the receipt of unanticipated supplemental roll administrative reimburse- ment from prior years. * Budget Unit 0026 - Revenue Collection EXPENDITURES: Budgeted $831,511 Percent Expended: 77% Because the planned purchase of an automated collection system was not realized, operating and leasing funds were not expended. Also, staff to operate the system were not added, resulting in salary savings. A portion of the unexpended monies will be rolled over to purchase the system in fiscal year 1986-1987 . * Budget Unit 0035 - Personnel REVENUES: Budgeted $2,517 ,227 Percent Received: 80% Revenues are underrealized because expenditure levels are low. Expenditures in the benefits program did not increase during the last quarter as anticipated. EXPENDITURES: Budgeted $2,382,141 Percent Expended: 84% Expenses are low because the costs for the benefits program are lagging behind a straight-line projection. This situation is normal for the benefit programs since contracts for disability and workers' compensation are paid at the end of the fiscal year. -4- ` zr°re �u;fn board order . ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0036 - Personnel Merit Board EXPENDITURES: Budgeted $103,022 Percent Expended: 810 Expenditures are below the anticipated level because the temporary salaries account was not utilized. A temporary employee was to have been hired in March to train for the replacement of the Executive Secretary of the Merit Board. However, due to selection delays, the temporary employee was not hired in fiscal year 1985-1986. There was also considerable savings in professional and specialized services. * Budget Unit 0043 - Elections REVENUES: Budgeted $519,050 Percent Received: 116.70 Revenues were realized at a higher rate than anticipated because more elections were held among cities, resulting in higher reimbursement. * Budget Unit 0062 - Equipment Garages REVENUES: Budgeted $12,000 Percent Received: 160 When this budget unit split from Public Works to become part of General Services, an accounting change was made so that most of the revenue formerly credited to this budget unit is now credited else- where. This change occurred after the fiscal year 1985-1986 budget was adopted. * Budget Unit 0063 - Equipment Operations REVENUES: Budgeted $331,070 Percent Received: 74% An accounting change involving charges to the County Superintendent of Schools moved a large portion of revenue to expenditure transfers. * Budget Unit 0077 - Miscellaneous General Property REVENUES: Budgeted $620,376 Percent Received: 90% Rental income at two locations representing a significant amount of revenue was not realized as budgeted. Income. was budgeted at each location for 12 months but was realized for only six and eight months respectively. * Budget Unit 0111 - Plant Acquisition REVENUES: Budgeted $4,403, 208 Percent Received: 73% Typically, revenues for capital projects do not follow straight line projections. The revenue is primarily a result of State funds re- ceived for the Southern Pacific right-of-way project. The revenue will increase as further claims are processed by the State. -5- i ;, T _ > a i�.� i . t c. �l fi�i f acud otda, ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0111 - Plant Acquisition (Continued) EXPENDITURES: Budgeted $10.,446,914 Percent Expended: 52% Expenditures in this budget are for various capital projects. Funds are accumulated year-to-year for certain projects and expended as project schedules proceed. The allocation includes major sums for the new jail and for the continuation of the purchase of the Southern Pacific right-of-way property. The expenditures will increase as the projects proceed to construction during the year. * Budget Unit 0146 - Retiree Health Benefits REVENUES: Budgeted $12,000 Percent Received: 114. 30 Revenues in this account are the retirees' shared premiums. It is estimated that there will be a surplus of approximately $1, 250. The surplus is a result of an increase in the premiums of most plans. * Budget Unit 0148 - Central Services REVENUES: Budgeted $92,000 Percent Received: 72% The major reason for underrealization of revenue has been inadequate rates. A rate study has been done, and new rates took effect July 1. Also, inadequate staffing for much of the year made it more difficult to complete revenue producing work. * Budget Unit 0161 - Survey Monument Preservation EXPENDITURES: Budgeted. $143,818 Percent Expended: 9% Low expenditures reflect level of a attention devoted to this func- tion. Maintenance of historical land division lines is of low prior- ity given many other responsibilities of Public Works which have higher priority. * Budget Unit 0200 - Superior Court REVENUES: Budgeted $1,045,336 Percent Received: 98% Revenue is slightly underrealized because some budgeted SB 90 reim- bursement was not received during this fiscal year. * Budget Unit 0210 - Mt. Diablo Municipal Court REVENUES: Budgeted $1,065,443 Percent Received: 1120 The. Court' s total annual revenue receipts exceeded budget estimates. Collections for Vehicle Code fines, Failure to Appear fines, court filing fees, and Driver Education fees were all overrealized by the end of the fiscal year. -6- Micro*i;rr t�;� w;fli board order M ATTACHMENT I 41 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0210 - Mt. Diablo Municipal Court EXPENDITURES: Budgeted $2,402,616 . Percent Expended: 101% Office expenses and the use of contract help exceeded the budget allocation. However,, these expenditures were fully offset by addi- tional revenues. * Budget Unit 0211 - Bay Municipal Court EXPENDITURES: Budgeted $2,729,967 Percent Expended: 1030 The Court' s salary account is overspent at the end of the fiscal year because the cost of using assigned judges during the long absence of a regular judge has exceeded the budget. Services and supplies are also overspent, primarily due to the expense of preparing an unanticipated number of court reporters' transcripts. The cost of using contract help also exceeded the budgeted amount. * Budget Unit 0214 - Walnut Creek - Danville Municipal Court REVENUES: Budgeted $1,366,405 Percent Received: 99% .The Court' s revenue receipts are slightly below expectations at the end of the 1985-1986 fiscal year, primarily because Vehicle Code and General fines are underrealized. Also, the jury fee reimbursement from the State was less than expected. * Budget Unit 0235 - Law & Justice Systems Development REVENUES: Budgeted $140,226 Percent Received: 980 Driver Education fees have been less than estimated by the Municipal Courts, thereby reducing the amount of computer equipment which could be purchased from this source. EXPENDITURES: Budgeted $426,701 Percent Expended: 75% The Department appears underspent because computer equipment purchases which have been encumbered have not yet been paid out. * Budget Unit 0238 - Grand Jury EXPENDITURES: Budgeted $75,000 Percent Expended: 124% Increased investigative and meeting activity of this Grand Jury has lead to more expenditures than anticipated earlier in the year. -7- Microfilmed with board order • ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0240 - County Clerk REVENUES: Budgeted $1,763 ,700 Percent Received: 91.7 Revenues were realized below the budgeted amount because of the lower-than-projected volume of court filings. * Budget Unit 0242 - District Attorney REVENUES: Budgeted $1,091,232 Percent Received: 94% Revenues are understated because there is a delay in receiving monthly reimbursement from two State grants. Fourth quarter reimbursement from State Subvention Program funds has not yet appeared in the finance system. * Budget Unit 0243 - Public Defender REVENUES: Budgeted $84,279 Percent Received: 89% The final quarter of Subvention Program revenue does not yet appear on the Auditor' s printout. All budgeted revenue will be realized. * Budget Unit 0245 - District Attorney - Family Support REVENUES: Budgeted $3,744,382 Percent Received: 62% Incentive fund revenues are understated because the collection- disbursement-claim filing process takes three months before State payment can occur. Also, the fourth quarter' s State reimbursement of the majority of administrative costs has not yet been applied. * Budget Unit 0248 - Conflict Defense Services EXPENDITURES: Budgeted $1,199,500 Percent Expended: 101% Court appointed attorney costs from cases opened prior to County' s contract with the Bar Association for such services were slightly higher than anticipated. * Budget Unit 0255 - Sheriff Patrol REVENUES: Budgeted $ 6,382,953 Percent Received: 96% All reimbursements from contract cities have not yet been received. * Budget Unit 0257 - Delta Regional Communication Center REVENUES: Budgeted $820,010 Percent Received: 95% Revenues appear low because all reimbursements have not yet been received from participating East County agencies. -8- • ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0266 -. Marshal - Municipal Courts REVENUES: Budgeted $.300,000 Percent Received: 99% Year-end revenue receipts are slightly underrealized because fees from civil process services were less than expected. * Budget Unit 0300 - Sheriff ,- Detention REVENUES: Budgeted $1,272,282 Percent Received: 113% Revenues exceed budget levels because care of State prisoners and work furlough reimbursements were greater than anticipated. * Budget Unit 0301 - Health Services Detention Inmates REVENUES: Budgeted $143,000 Percent Received: 78% Budgeted revenues are from State aid for Justice System - AB 90. Final year end adjustments will result in 100% of the budgeted revenue being realized. EXPENDITURES: Budgeted $2;097 ,360 Percent Expended: 104% The overexpenditure in this budget unit is the result of the increased need for provision of County Hospital services to Detention Facilities inmates. * Budget Unit 0308 - Probation Department REVENUES: Budgeted $1,981,200 Percent Received: 95% Annual revenue receipts are under the budget estimate because the State Subvention funds for the fourth quarter have not yet been credited. These funds are expected to be fully realized. EXPENDITURES: Budgeted $17,315,881 Percent Expended: 101% Salaries appear to be overspent because the Department has not yet received Subvention funds from the District Attorney for the shared costs of the Pretrial Diversion Program. These funds were credited after the Auditor' s monthly records were closed. * Budget Unit 0325 - Justice System Programs REVENUES: Budgeted $249,281 Percent Received: 49% All revenues have not yet been credited. It is anticipated that all earned revenue will be realized. -9- • ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0325 - Justice System Programs (Continued) EXPENDITURES: Budgeted $290,755 Percent Expended: 64% Not all fiscal year 1985-1986 expenditures have been credited. Those for fiscal year 1985-1986 Subvention Funds unexpended will be avail- able for expenditure in fiscal year 1986-1987 . * Budget Unit 0330 - Flood Control REVENUES: Budgeted $28,080 Percent Received: 75% Revenues for this budget unit are generated by a contract for main- tenance of the North Richmond Pump Station with the City of Richmond. The billing of services rendered normally runs a quarter behind actual work performed. EXPENDITURES: Budgeted $370,231 Percent Expended: 78% Lower expenditures reflect lag in reporting of work activity by Public Works during Summer months which is a peak work activity period. * Budget Unit 0335 - Agriculture - Weights and Measures REVENUES: Budgeted $698,012 Percent Received: 85% Revenues appear to be underrealized; however, based on recent informa- tion from the State, the department will actually receive excess revenues of $25, 500 from unanticipated additional gas tax money. * Budget Unit 0340 - Building Inspection REVENUES: Budgeted $4,451,826 Percent Received: 110% Revenues reflect the present higher than normal building activity in the County and the subsequent increased amount of fees collected for services. EXPENDITURES: Budgeted $3 ,680,963 Percent Expended: 67% Activity within this budget unit reaches its peak during this reports ' time period. Therefore, expenditures will be understated because slow billing does not reflect activity levels. * Budget Unit 0355 - Recorder REVENUES: Budgeted $1,157 ,070 Percent Received: 111.7% Revenues materialized at a much higher level than projected due primarily to the new fee related to the change of ownership statement. In addition, the low interest rates have produced a favorable real estate market which has generated a large number of transactions. The larger volume of documents being recorded has also led to higher revenues. -10- • ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0357 - Community Development REVENUES: Budgeted $721,130 Percent Received: 110 Revenue received from the issuance of permits have exceeded budgeted levels. With lower interest rates stimulating the building industry, issuance of permits have occurred at higher than normal rate. * Budget Unit 0358 - Planning Projects REVENUES: Budgeted $492,000 Percent Received: 1100 More environmental impact reports than originally anticipated have already been scheduled. Revenue for this unit will exceed budget expectations. EXPENDITURES: Budgeted $860,936 Percent Expended: 690 This budget unit includes funds for preparation of environmental impact reports and several special projects. Because of the involved nature of certain reports and projects, some work is contracted to outside agencies causing a lag in reporting of expenditures. Except for identified County projects, all other projects are offset by revenues. * Budget Unit 0359 - Coroner REVENUES: Budgeted $14,000 Percent Received: 87% Revenues are below the budgeted level because revenues from autopsies and medical reports have been somewhat less than anticipated. * Budget Unit 0360 - Crossing Guards EXPENDITURES: Budgeted $59,904 Percent Expended: 560 Lower level of expenditures reflect the billing procedures of school districts for County provided school crossing guards. It is antici- pated that expenditures will be beyond budget figures. * Budget Unit 0361 - Franchise and Energy Administration REVENUES: Budgeted $56,740 Percent Received: 64. 30 Revenues are transferred in as needed from grant funds and the low level reflects the work performed in that area. EXPENDITURES: Budgeted $119,886 Percent Expended: 83 . 30 The amount of funds expended relates directly to the status of the energy program funded by PG & E. The low level of expenditures reflects the level of work being performed in this area. -11- ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0363 - Hazardous Materials Management REVENUES: Budgeted $55,888 Percent Received: 770 Budgeted revenues consist entirely of Federal subventions. There is a substantial lag time in the receipt of funds. It is anticipated that the budgeted revenues will be received and credited to this budget in the immediate future. EXPENDITURES: Budgeted $133,720 Percent Expended: 840 This budget unit has been underexpended all year because of certain expenditures being erroneously charged against. Budget Unit 0362 (Emergency Services) . An adjustment was made between the two budgets to correct the errors, however, an excess amount was left in this budget. * Budget Unit 0364 - DA - Public Administrator REVENUES: Budgeted $23,000 Percent Received: 1430 Revenue is greater than expected because several large estates were settled early in the fiscal year. * Budget Unit 0366 - Animal Services REVENUES: Budgeted $1,686,500 Percent Received: 860 Revenues for this budget unit consist of fees received from animal licenses, spay clinic, sale of animals, city contracts and miscel- laneous humane services. All revenue sources, except city contracts, are falling short of budget projections. Part of this shortage is related to staff vacancies experienced by the department during the first half of the year. Although revenues are not being realized at the budgeted level, the underexpenditure is resulting in a net County cost below that budgeted. EXPENDITURES: Budgeted $2,273,801 Percent Expended: 89% The underexpenditure occurring in this budget unit is mainly the result of staff vacancies which were experienced during the first half of the fiscal year. * Budget Unit 0450 - Health Services - Public Health REVENUES: Budgeted $4, 320,962 Percent Received: 840 Revenues for this budget unit are mainly attributable to State money, most of which is submitted on a quarterly basis. The current revenue figures reflect State reimbursement for only the first three quarters of the fiscal year. Receipt of fourth quarter revenues, mainly from Medicare, will bring the actual revenues close to the budgeted amount. -12- . ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT Budget Unit 0452 - Health Services - Environmental Health REVENUES: Budgeted $924, 000 Percent Received: 1350 The overrealization of revenues is the result of implementation of the new underground licensing inspecting program during the fiscal year. The source of inspection fees was not known at the beginning of the fiscal year. The large amount of revenue derived from this source issue will not be realized each year inasmuch as the license fees are good for a five year period. * Budget Unit 0453 - Toxic Waste Spill Cleanup EXPENDITURES: Budgeted $ 0 Percent Expended: 1000 Since it is not feasible to determine the amount of funds required for toxic waste spill cleanup, no appropriation was budgeted for 1985- 1986. The funds expended represent the County cost incurred for toxic waste cleanup. Identified parties responsible for the spill are required to reimburse the County for incurred costs. In the event that no responsible party is identified, the cleanup remains a County cost. To date, $43,249 has been expended under this budget unit. * Budget Unit 0460 - California Children' s Services REVENUES: Budgeted $1,670,377 Percent' Received: 75% Revenues for this budget unit cannot be projected on a straight line basis since over 95% of the revenues are attributable to State reim- bursement received on a quarterly basis. The revenues to date reflect receipt of State reimbursement for the first three quarters of the fiscal year. Upon receipt of fourth quarter revenues, it anticipated that the total amount of revenues budgeted for this year will be realized. * Budget Unit 0467 - Alcohol, Drug Abuse, Mental Health REVENUES: Budgeted $19,151,402 Percent Received: 92% Revenues are running 8% below the budgeted level.- However, State reimbursement for the County' s cost for alcoholism, drug abuse and mental health programs lags behind expenditures by several months. Receipt of additional revenues attributable to 1985-1986 fiscal year will bring total revenues received up to a slightly below the budgeted amount. EXPENDITURES: Budgeted $21,476,864 Percent Expended: 102% Expenditures are slightly higher than budgeted. The overexpenditure result from slightly higher salaries and employee benefit expenditures but mainly from the cost of County Hospital services provided to clients served by this budget unit. -13- ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0470 - State Hospital EXPENDITURES: Budgeted $750,000 Percent Expended: 73% Expenditures for this budget unit are incurred and included in Mental Health claims within Budget Unit 0467 - Alcohol, Drug Abuse, Mental Health. The Auditor-Controller' s Office transfers the State Hospital cost to this budget unit. The fact that expenditures are indicated running below budgeted amounts reflects the delay in the transfer of these costs to this budget unit. It is anticipated that final year end adjustments will bring expenditures up to the budgeted level. * Budget Unit 0472 - General Sewer Planning EXPENDITURES: Budgeted $430,000 Percent Expended: 48% The budget unit includes support funds for staff services of the Conservation Program Division of the Community Development Department. This staff provides technical and administrative services related to water, sewer and other environmental issues. There has been some delays in billing total costs of staff time to this budget unit. * Budget Unit 0473 - Solid Waste Management REVENUES: Budgeted $189,700 Percent Received: 110% Revenues show an increase over budgeted levels. The additional revenue is generated from increases in tipping fee based on antici- pated volume of solid waste. EXPENDITURES: Budgeted $170,400 Percent Expended: 110% Due to several issues involving landfill projects, more than antici- pated staff time devoted to these issues have caused the unit to expend more than projected costs. However, all costs are offset by revenue. * Budget Unit 0500 - Social Services Department REVENUES: Budgeted $24,489,123 Percent Received: 78% Revenues for this budget unit are down due to a combination of fac- tors. Many of these revenue accounts are experiencing an on-going lag of six to twelve months in revenue reimbursement primarily because the State has been slow in the processing and release of funds: Addition- ally, some revenue accounts are down due to a decrease in activity. Activity needed to generate higher revenue. The department is contin- uing to aggressively pursue avenues toward corrective action with regards to the lag in reimbursement. -14- ATTACHMENT I is 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0516 - Aid For Dependant Children - (AFDC) EXPENDITURES: Budgeted $63,761,000 Percent Expended: 1020 The average AFDC grant is higher than was budgeted for fiscal year 1985-1986 due to an increase of approximately one percent in the average caseload. This budget unit is fully offset by Federal and State revenue. * Budget Unit 0518 - AFDC - Foster Care EXPENDITURES: Budgeted $12,029,000 Percent Expended: 1020 The AFDC - Foster Care Program exceeded the budget by $198,575, due to an unanticipated increase in caseload. An appropriation adjustment will be necessary in the amount of $11, 676. This amount will be absorbed within the department' s budget, with additional funding provided by State revenue. * Budget Unit 0519 - Adoption Assistance REVENUES: Budgeted $286,600 Percent Received: 51% Revenue received to date represents six months. There is a lag in State and Federal reimbursement, in addition to a reduction in program activity. EXPENDITURES: Budgeted $286,600 Percent Expended: 102% The budget for fiscal year 1985-1986 was exceeded by $6,770, which will be fully funded by Federal revenue. The overall expenditure increase is primarily due to a slight increase in caseload. * Budget Unit 0522 - Aid to Adults REVENUES: Budgeted $122,600 Percent Received: -14% There is a lag in State reimbursement. The Social Services Department continues to actively pursue their request for timely payments. EXPENDITURES: Budgeted $122,600 Percent Expended: 246% Included in this budget, is the 1983-1984 County share of the In-home Supportive Services Program (IHSS) in the amount of $201,816. Without the IHSS expense, the total expenditure is 81% which' is due to less activity in case load. There is pending legislation to alleviate the County share for the IHSS Program. -15- ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0533 - Burial of the Indigents EXPENDITURES: Budgeted $78,000 Percent Expended: 89.0 This account is an account shared by several departments and budgeted through the Social Services Department. The amount budgeted is based on previous fiscal year experience. * Budget Unit 0579 - Veterans Resources Center REVENUES: Budgeted $37,773 Percent Received: 73% Additional revenues of $6,317 are expected within the next two months, which will bring the department 89% within revenue projections. Reductions are primarily due to the difficulty in implementing the new Veterans AB 1335 Nursing Home Study. * Budget Unit 0583 - Private Industry Council EXPENDITURES: Budgeted $5, 289,734 Percent Expended: 77% Grants for the Private Industry Council are funded on a reimbursement basis only. If expenditures lag behind budget plans, then revenue lags behind also. Consequently, there has been a delay between the incurring of expense and case reimbursements. The department is still processing demands for fiscal year 1985-1986, as the majority of contracts extend through August 30, 1986. * Budget Unit 0588 - Community Services REVENUES: Budgeted $2,541,527 Percent Received: 89% The department has experienced a slight lag in revenues. It is anticipated that revenues for fiscal year 1985-1986 are forthcoming within the next month. * Budget Unit 0650 - Public Works REVENUES: Budgeted $5,087,520 Percent Received: 83% Billing for road services provided to other agencies have run slightly behind schedule. EXPENDITURES: Budgeted $5, 671,384 Percent Expended: 78% Expenditures are slightly lower than anticipated given the fact that several activities have not materialized at the levels originally projected. In addition, several projects will require a carry over into -the new fiscal year because of longer length of activity and expanded scope over original projection. -16- ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT NON-GENERAL FUND * Budget Unit 0008 - County Library Taxes REVENUES: Budgeted $5,934,850 Percent Received: 99% Revenues are short of the budgeted amount by approximately $70,000 due to adjustments and errors in the estimated amounts of the various categories of property taxes. * Budget Unit 0117 - Los Medanos Capital Project - State EXPENDITURES: Budgeted $ 0 Percent Expended: 0% The current financial report indicates a negative expenditure for this unit. The report will be corrected to a zero amount by year-end closing adjustments. There has been no activity in this budget unit for 1985-1986. * Budget Unit 0118 - Los Medanos Capital Project - County EXPENDITURES: Budgeted $58,719 Percent Expended: 403% The indicated overexpenditure is a result of delayed receipt of revenue from the State and charges included here that were attribut- able to the Hospital operational budget. The projection is a net overrun on the project of $50,000 which will be covered by internal adjustments within the Hospital budget. No further charges will be made to this budget unit. * Budget Unit 0119 - Criminal Justice Facilities Construction Fund EXPENDITURES: Budgeted $1,330,457 Percent Expended: 7% The funds allocated to this budget are for criminal justice projects for which planning is currently underway. Expenditures will increase as the projects proceed to construction bids and new projects are developed. * Budget Unit 0120 - Plant Acquisition - San Crainte Drainage Fund EXPENDITURES: Budgeted $47 ,663 Percent Expended: 4% The expenditure level represents final engineering activity on one drainage line and further work was not initiated on additional lines during 1985-1986 . -17- ATTACHMENT I O 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0122 - Courthouse Construction Fund REVENUES: Budgeted $398,798 Percent Received: 1500 The higher revenue percentage represents increased court activity and conservative budget estimates as well as interest earnings on unspent funds. EXPENDITURES: Budgeted $848,798 Percent Expended: 410 Funds budgeted in this account were used for design of the Superior Annex and represent those architectural fees. The expenditures do not follow a straight line projection in this account. A large progress payment on the design work will be made after year end. * Budget Unit 0124 - East County Airport Capital Project EXPENDITURES: Budgeted $33,950 Percent Expended: 790 The expenditures are a result of the continuation of the study activi- ty for the East County Airport Project. No new funds were added for 1985-1986 . * Budget Unit 0125 - Buchanan Airport Improvement Project REVENUES: Budgeted $1,436,510 Percent Received: 340 Revenues from Federal grants for the airport projects are received only after expenditures are incurred. Revenues realized this fiscal year reflect claims for prior year activity as well as for current projects. Revenues will increase as projects proceed further into construction later in the year. EXPENDITURES: Budgeted $1,436,510 Percent Expended: 310 Expenditures for this budget are for a variety of improvements to the airport. Funding is 90% Federal and loo Airport Enterprise Fund. The expenditure level indicates the progress on the various improvements. * Budget Unit 0236 - Court Records Automation EXPENDITURES: Budgeted $31,066 Percent Expended: 0% This budget unit was created from an additional $1 filing fee, author- ized by the Board for collection January 1, 1984. Funds have been accumulating since then for the purchase of an automated civil system for the Municipal Courts. No expenditures were anticipated for fiscal year 1985-1986. -18- • ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0237 - Clerk Records Automation REVENUES: Budgeted $22,000 Percent Received: 94.30 Revenues were realized slightly under the budgeted amount because of a lower volume of court filings than anticipated during budget formula- tion. EXPENDITURES: Budgeted $45,731 Percent Expended: 61. 8% No further expenditures will be made from this budget until sufficient funds accumulate for the purchase of the court calendaring system. * Budget Unit 0353 - Recorder Micrographics/Modernization REVENUES: Budgeted $537,729 Percent Received: 121.1% Revenues were appropriated according to amounts indicated as necessary in the above-mentioned spending plan. Revenues received above the budgeted amount will remain in this fund and be appropriated as necessary. EXPENDITURES: Budgeted $541,031 Percent Expended: 65. 2% Funds were originally appropriated according to a spending plan developed jointly by the Recorder and the County Administrator. The low level of expenditures reflects deviations from equipment purchases planned for fiscal year 1985-1986. * Budget Unit 0540 - Health Services - Hospital Enterprise REVENUES: Budgeted $54,059,693 Percent Received: 90% Revenues for this budget unit are shown running about 10% below the budgeted level. The major cause of this is a lag of transfer of hospital subsidy funds from Budget Unit 0465 to this budget unit. In general, however, it is projected that the revenues will be below the budgeted level. This reflects a lower than anticipated average daily inpatient census and decreased revenue from Medicare and private pay patients. * Budget Unit 0585 - Domestic Violence Victim Assistance REVENUES: Budgeted $80,750 Percent Received: 98% Revenue from marriage license fees was slightly less than budgeted. -19- ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0674 - Miscellaneous Property - Road Fund REVENUES: Budgeted $.73,500 Percent Received: 1100 Revenues are derived from rental income on County-owned structures which lie within County right-of-ways. Revenues have increased during the year as rental income is higher than projected. EXPENDITURES: Budgeted $81,827 Percent Expended: 63 .3% Included in expected expenditures are funds earmarked for construction of a corporation yard site. This construction is slightly behind schedule. It is anticipated that this condition will cause a carry forward to the next fiscal year. * Budget Unit 0676 - General Road Planning - Administration - Road Fund REVENUES: Budgeted $201,600 Percent Received: 47. 2% Revenues include abandonment request fees and reimbursement for staff work associated with the development of fee benefit areas and other project development. Additional revenues will be realized as costs are accumulated and charged against the available revenue sources. EXPENDITURES: . Budgeted $1,291,560 Percent Expended: 87 . 2% Expenditures are running under target levels reflecting the slight underexpenditure in this unit. * Budget Unit 0841 - Buchanan Field Airport REVENUES: Budgeted $777,690 Percent Received: 110% Increased usage of airport facilities and development of airport property has resulted in increased revenues significantly exceeding the budgeted amount. ' * Budget Unit 0842 - Airport - Special Aviation EXPENDITURES: Budgeted $118,960 Percent Expended: 25% This budget unit provides for special airport and aviation projects, including the repair or replacement of capital improvements. The planned major projects have received a lower priority by Public Works personnel in relationship to other higher priority projects. * Budget Unit 0843 - Airport Fixed Assets REVENUES: Budgeted $140,000 Percent Received: 0% This budget unit is funded via the transfer of money from Budget Unit 0841 - Buchanan Field Airport. All of the budgeted expenditures are funded with available money within the Airport Enterprise Fund. -20- ~ ATTACHMENT I 1985-86 FOURTH QUARTER BUDGET STATUS REPORT * Budget Unit 0843 - Airport Fixed Assets (Continued) EXPENDITURES: Budgeted $161,700 Percent Expended: 190 This budget unit provides for the purchase of fixed assets and capital improvements required at Buchanan Field Airport. There are several major improvement projects scheduled for this year. It was antici- pated that construction will occur during the Spring and early Summer months. It is anticipated that most, if not all, of these funds will be spent. All funds for the projects are encumbered. * Budget Unit 0853 - Hospital Fixed Assets REVENUES: Budgeted $785, 572 Percent Received: 88% The major source of revenue to this enterprise fund budget unit come from BU 0465 - Hospital Subsidy. The end of realization of revenue at this point in the year reflects the fact that transfers from BU 0465 to this budget unit have not yet been made. EXPENDITURES: Budgeted $785,572 Percent Expended: 85% This budget unit funds major building maintenance and equipment for Merrithew Memorial Hospital and outpatient clinics. The expenditures in this budget unit are not expended on a straight line basis, but rather, according to need and departmental priorities. Beginning this fiscal year, principal payments on capitalized equipment leases are now being shown in this budget unit also. The underexpenditure in this budget unit is a result of some building projects costing less than originally anticipated and, due to financial constraints, some repairs from the last remodeling work are being withheld. -21-