HomeMy WebLinkAboutMINUTES - 08061991 - 1.111 1�A11
TO: BOARD OF SUPERVISORS
"Contra
FROM: PHIL BATCHELOR
County Administrator Costa
'
DATE: July 30, 1991 County
•�. ••�r� ty
°T�•c•u�r
SUBJECT: 1990-1991 SPECIAL DISTRICT AUGMENTATION FUND SUPPLEMENTAL
ALLOCATION TO CONTRA COSTA COUNTY FIRE PROTECTION DISTRICT
Specific Request(s) or Recommendations(s) & Background & Justification
RECOMMENDATION:
Authorize allocation from the 1990-1991 Special District Augmentation Fund (SDAF) to
Contra Costa County Fire Protection District and related appropriation adjustment in
the amount of $653,566 for future operating expenses.
REASONS FOR RECONMENDATION/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
�.y 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 1990-1991 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 25, 1991.
J
CONTINUED ON ATTACHMENT: YES Signature:
X Recommendation of County Administrator
Recommendation of Board Committee
X Approve Other
Signature(s):
Action of Board on: A U G 6 1991 Approved as Recommended X Other
See Appropriation Adjustment No , 5369 dated 8-6-9.1 Item 1 . 62
Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS. A.TRUE
L--- AND CORRECT COPY OF AN ACTION TAKEN
Unanimous (Absent ) AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstain: AUG 6 1991
Attested:
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