HomeMy WebLinkAboutMINUTES - 07251989 - 1.26 Contra
TO: BOARD OF SUPERVISORS `3 Costa
.:�.: . ..
FROM: Phil Batchelor °°rr;•�o ci Jy County
County Administrator
DATE: July 19, 1989
SUBJECT: 1988-89 SPECIAL DISTRICT AUGMENTATION FUND
SUPPLEMENTAL ALLOCATION TO CONTRA COSTA
COUNTY FIRE PROTECTION DISTRICT
Specific Request(s) or Recommendations(s) & Background & Justification
RECOMMENIDATION:
Authorize allocation from the 1988-1989 Special District Augmentation Fund (SDAF) to
Contra Costa County Fire Protection District and related appropriation adjustment in
the amount of $2,774,591 for future operating expenses.
REASONS FOR RECOMMENDATION/BACKGROUND:
An agreement between the County and the United Professional Firefighters of Contra
Costa County requires that 80% of the SDAF be allocated to the County and Independent
Fire Districts. Additionally, State law requires that all but 1% of the amount
deposited to the Fund be allocated each year. The distribution of that amount is
subject to the discretion of the Board of Supervisors. The recommended allocation
will result in the allocation of SDAF Funds in conformance with said agreement and
State law.
The allocation of the year end SDAF balance has the effect of inflating individual
districts' beginning balances. The increased beginning balance in turn reduces the
amount of SDAF needed in the new fiscal year. Thus the practice of allocating the
SDAF year end balance distorts budget reports with respect to the actual amount of
Augmentation Funds needed.
This allocation will result in an adjustment to the 1988-1989 Contra Costa County Fire
Protection District budget. Allocating the entire year end balance to Contra Costa
Fire rather than to all the fire districts will result in more realistic financial
records regarding the amount of Augmentation Funds needed each fiscal year to balance
the operating budgets of the other fire districts. In the case of Contra Costa Fire,
it will still be necessary to make allowances for the year end allocation procedure
when reviewing financial data.
The amount recommended for allocation is based on the latest estimate of the
Augmentation Fund balance prepared by the Auditor-Controller's Office as of
July 18, 1989.
CONTINUED ON ATTACHMENT: YES Signature: '/ u
Recommendation of County Administrator
Recommendation of Board Committee
Approve Other
Signature(s):
Action of Board on: July 25, 1989 Approved as Recommended X Other
Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
X _ Unanimous (Absent -' ) AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstain:
Attested: July 25 , 1989
cc: County Administrator Phil Batchelor, Clerk of
County and Independent Districts the Board of Supervisors
Auditor-Controller and County Administrator
United Professional Firefighters
By: DEPUTY
r
1-026 AUD -CONTROLLER
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT QX BOARD OF SUPERVISORS
T/C 27
COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT:
COUNTY ADMINISTRATOR (Special District Augmentation Fund)
ORGANIZATION EXPENDITURE
SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE INCREASE
100 100
1 1
CONTRA COSTA COUNTY FIRE PROTECTION DIST. 1 1
I 1
I
7100 2479 Other Special Departmental Exp. I 2,774,591100
7100 6301 Reserve for Contingencies 2,774,591100
7100 6301 Appropriable New Revenue ' 2,774,591100
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TOTALS I '
2,774,591100 5,549,182j00
A PROVED EXPLANATION OF REQUEST
AUDITOR- OLLE
By: Date Appropriate revenue from the Special District
Augmentation Fund in the amount of $2,774,591 for
CIJNT INISTR TOR Contra Costa County Fire Protection District' s
operating expenses.
BY: ate
BOARD OF SUPERVISORS
Supervisors Powers,Fanden,
YES: Schroder,McPeak,Torlakson
NO:
Phil Batchelor, Clerk of the Board of
Supervisors and County Administrator 7 a o
JUL 25 1989 SIGNATURE TITLE DAfrE
By: Date APPROPRIATION A Poo 535
ADJ. JOURNAL NO.
(M 129 Rev 2/86) SEE INSTRUCTIONS ON REVERSE SIDE
CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
T/C 24
ACCOUNT CODING BUDGET UNIT:
COUNTY ADMINISTRATOR (Special District Augmentation Fund)
ORCANIIATIDN ACCOUNT REVENUE DESCRIPTION INCREASE <DECREASE>
100 10
1 1
7100 9015 Prop Tax - Special District Augmentation 2,774,591100 1
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TOTALS 2,774,591 ;00
PPROVED EXPLANATION OF REQUEST ,
AUDIT TROL p
/Ot?�
Project revenue from Special District Augmentation
By Fund in the amount of $2,774591 for the Contra Costa
County Fire Protection District.
COUN INISTR T
By: o e o7U
or-
BOARD OF SUPERVISORS
YES: Supervisors Powers,Fanden,
Schroder,McPeak,Torlakson
NO:
Phil Batchelor, Clerk of the Board of
Supervisors and County Administrator SIGNATURE TITLE OAT E
JUL 25 1989 REVENUE ADJ. RA0053�5
By; 2. ' _ Date
JOURNAL NO.
(M 8134 Rev. 2/86)