HomeMy WebLinkAboutMINUTES - 01291985 - 2.1 r, t1• �r
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TO: LOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor, �S♦a
County Administrator l
DATE: January 24, 1985 COAY
SUBJECT: 1984-1985 Mid-Year Budget Status Report
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
I . BACKGROUND
Last year at this time the County had over a $10 million deficit. The
deficit was due to a variety of factors, largest of which was the over
budgeting of revenues in the Department of Health Services. Once the
magnitude of the problem was discovered, the Board of Supervisors took
action to balance the budget by the end of the fiscal year. After studying
various alternatives, the Board instituted a freeze on positions and capital
items and made cuts in the Health Services Department. Additionally,
the Board refinanced two County buildings. That resulted in the instant
infusion of millions of dollars into the County's financial system, on a
one-time only basis . These actions resulted in the County finishing the
fiscal year with a balanced budget.
These measures did not solve the ongoing needs of the County, however.
The level at which the Department of Health Services had operated was
higher than the expected revenues would finance; Beilenson hearings were
held, and further cutbacks were made. Additionally, the Board made changes
in several key management positions.
The Board has made other changes during the first half of the 1984-1985
fiscal ,year in recognition that the county's financial problems are not
entirely resolved. Among those actions are:
*Beilson hearings and subsequent Health Services Department
reductions in July.
*Continued a freeze on filling positions countywide for most
of the first half of the 1984-1985 fiscal year.
*Budget hearing deliberations in August, which assumed a
conservative outlook on the County's financial status.
*Support for changes in the Hospital organizational and
operational structure, such as
•A new billing system.
*Intensified activity from the County's contract
administrator, Nu-Med.
CONTINUED ON ATTACHMENT: XX YES SIGNATURE:
Xx RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF SOARD COMMITTEE
XX_APPROVE OTHER
SIGNATURE(S) CX ( ��.
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•Hiring outstanding new managers to run the Health
Services Department.
•Approving a reorganization of the Health Services
Department to improve administration, communication,
reporting and control.
•Requiring more detailed and regular financial
reporting. _
*Creation of the Office of Revenue Collection, designed to
significantly improve the County's record in collecting monies
owned for various penalties and services.
*Approval of a reorganization of the County Administrator's
Office which significantly strengthened the effort towards
monitoring and control of the County's finances.
These many positive changes approved by the Board did not bring about an
immediate resolution to the County's problems; rather a well structured
mechanism with improved possibilities for making positive changes was
created.
With this structure in place, the first half of the 1984-1985 fiscal year
ended. One of the first assignments of the newly formed finance staff was
the task of reviewing the activities of the various budgets for the first
half of the fiscal year and identifying potential problem areas. The
budget staff spent many hours gathering and analyzing the information
discussed in this report and although many questions were answered as part
of the review, some data critical to answering other questions was not
available for this report. This underscores the need for continued
vigilance in monitoring the budgets and in finding and implementing
solutions to those problems which are identified.
II. APPROACH TO DEVELOPING MID-YEAR BUDGET STATUS REPORT
The budget staff in the Administrator 's Office reviewed all of the line
item and program information available as of December 15. This represents
42% of the fiscal year. Items of major concern were analyzed more care-
fully. Detailed discussion of each of those items is contained in the
next section of this report. Additionally, summary information is provided
on Attachment I for all those budgets which had budget experience falling
outside a range of 32% - 42% expended, 32% - 42% of expected net costs or
42% - 52% received revenues.
Encumbrances from the prior year were factored into the analysis as they
result in no net impact when the year as a whole is considered. The
analysts also reviewed the financial reports distributed on January 15.
Any major differences between the January and December reports are
reflected in the discussion.
III. PROBLEMS THAT REQUIRE IMMEDIATE RESOLUTION
Two issues are recommended for resolution with this mid-year report. Both
were identified to the Board earlier in the 1984-1985 fiscal year. The -
total amount needed is $837, 903. A discussion follows on the detail of the
two issues and •the recommended funding source.
*Health Services Budgets: $637, 903
Earlier this year the Board was told that the Health Services
Department had been underbudgeted by $1. 1 million. The
problem was a result of (1) utilization of an inaccurate
Workers' Compensation rate, (2) a miscommunications in the
amount of retirement contribution savings available, and
(3) the necessity to continue ambulance subsidies beyond
July 1, 1984 . As a result of more current information and
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projections on the impact of the Workers' Compensation rates, and
because an analysis of revenues revealed that offsetting savings
in interest expense is anticipated, a revised estimate of
$637,903 as the amount the department needs to bring it in line
with budget expectations was developed.
AB 8 Funding Concerns - The County is required to provide a
certain level of funding for health services in order to
maximize the State-'s contribution to the County's health
services. At the presently budgeted level, the County is short
of that goal by approximately $535,000. In order to obtain the
maximum State funding and to resolve the problems identified
earlier to the Board, a budget adjustment is recommended. This
action should bring the department into a projected balance by
the end of the year.
A note of caution should be made at this point: There continues
to be concern about the Hospital's Medi-Cal revenues, a delay in
implementing the new billing system, and low census activity.
This may be the single most important area of the budget to
watch. The office' s intention is to provide an update of these
concerns with a third quarter report. Additionally, the Health
Services Director has pledged the necessary time and resources
to control these vital areas .
*Animal Services: $200 , 000
On December 27 , 1984 the Board of Supervisors agreed to continue
to provide animal control services to the cities for the remainder
of this fiscal year, within the limits of fund available. The
adopted budget plan included $462, 000 in revenue to be received
from the cities to provide services for the last six months of
the fiscal year. These revenues will not be received. To
address the revenue shortfall, the department is underspending
its appropriations . The expenditure savings are being realized
through stringent management of personnel and expenses. The
savings offset against the revenue shortfall yield a net County
cost increase of $250, 000 to $315,000. It is recommended that
the Board approve an appropriation adjustment of $200, 000 to fund
a majority of the shortage. It is possible that the remainder
can be made up through fee increases . Specific recommendations
are being developed to modify the fee schedule. These will be
brought back to the Board at a later date.
*Source of Funding for Items Requiring Immediate Resolution
Two sources are available to fund these recommendations:
*Currently $776, 000 is budgeted in Budget Unit 0111 - General
Fund Plant Acquisition for payment to Flood Control Zone-B for
one-third interest in land acquired for the zone in 1983-1984 .
The Flood Control District does not require the funds in the
immediate future. Therefore, in order to provide the funds for
current needs, it is recommended that this payment not be made
and that instead the funds be applied to resolve the Health
Services issues and a portion of the Animal Services funding
shortfall. A review of the General Fund balance will be made
at the end of the year to determine if the payment can be made
at the end of fiscal year 1984-1985 or should be rebudgeted in
1985-1986.
eThe Special District Augmentation Fund has approximately
$420, 000 in unallocated funds. The State Auditor General has
indicated to the County that only $213,000 of that total can
legally be reserved. The $213,000 represents 1% of the fund.
Although the County disagrees with the State' s interpretation,
in order to protect the fund from further controversy, it is '
recommended that the difference between the available amount
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and the "allowable" amount be transferred into the police
service area budget to offset the funds that were loaned by the
General Fund for police services at the beginning of the fiscal
year. This action will release an equal amount of General Fund
money. A portion of that money is recommended for supplementing
the Department of Animal Services budget.
IV. OTHER POTENTIAL BUDGET CONCERNS
For the most part, the expenditures of operating departments are within
approved allocations . However, revenues are more difficult than expendi-
tures to control. The receipt of revenues continues to be the major
concern for many budgets. There are varying reasons why revenues may be a
concern for a given budget:
*Revenues estimated for the budget were based on incomplete
information.
*Revenues estimated are not materializing even though the
information used to budget was reliable.
*Revenues are not being received within a reasonable period
of time after expenditures are made.
Some of the major revenues of concern are discussed below:
1. General County Revenues
This office, in conjunction with the Office of the
Auditor-Controller, has reviewed the progress of
those revenue accounts which are not attributable
to a specific service. Projections have been made
based on current receipts. Several major accounts
show large discrepancies between what was expected
and what has actually been received. Additional
information and review is required in order to
-project the extent of the problems with a reason-
able degree of certainty. If the most optimistic
assumptions are made about the receipt of these
revenues for the remainder of the year, a shortage
of over $1, 000,000 is still projected; pessimistic
assumptions about the rest of the year would
indicate that the shortfall could be substantially
higher.
*Motor Vehicle In-Lieu '
The County has little control over one of the
largest of these revenues, the Motor Vehicle
In-Lieu tax. The amount available is based upon
vehicle license, registration and weight fees
and drivers ' license fees. Disbursements are
based on the County's population compared to the
State as a whole, and upon the County' s share of
business inventory tax from prior years. The
latter amount is now transferred to the counties
as part of the Motor Vehicle Subvention, since
the Business Inventory Aid was eliminated by the
Legislature in 1984-1985. Unfortunately, the
County is in disagreement with the State about
what the proper amount of the transfer should be;
continuing efforts are being made to reach. a
resolution advantageous to the County. Up to
$1,000, 000 is at stake. Additionally, it appears
that the State's estimate of the amount to be
disbursed for this year based on population may
have been overstated; recent months' activity has
been lower than the State anticipated. Straight
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line projections indicate than an additional
substantial shortfall may occur. However, if the
unexplained shortage of the last several months
does not persist, recovery of the full amount
budgeted may still be possible.
*Supplemental Property Tax Roll
Based upon the actual receipt of revenue from
this source, a significant under-realization
could be projected. However, the most recent
activity in this account indicates a significant
upswing in receipts. The Assessor' s staff
expended considerable time in December to reduce
the backlog of billings that had been experienced.
Additionally, plans are being developed to increase
the data processing programming support to this
function for the remainder of the year. If a
majority of the current activity can be sustained,
this revenue source may be on target by the end of
the fiscal year.
*Sales and Use Tax
Revenues from this source through the first half
of the fiscal year are lower than anticipated.
This may partly be due to seasonal fluctuations
in receipts, and to a lag time between when a
sale takes place and when the County actually
receives the revenues. Projections through the
first half of the fiscal year indicate that a
shortage in excess of $1,000, 000 may occur.
Continued monitoring will be done and an update
will be provided to the Board with the third
quarter report.
*Interest Earnings
Interest rates have dropped below what was antici-
pated in the budget plan. If the trend continues,
a shortage may result by the end of the year.
Straight line projections indicate that receipts
maybe as much as $500, 000 under budgeted. More
work will be done to verify the possible shortfall
before the next report.
2. Federal Revenue Sharing
In October, the County was informed that the
allocation of Federal Revenue Sharing monies for
Federal fiscal year 1985 was to be $102,000 less
than the amount the County anticipated in the 1984-1985
budget plan. The distribution formula is based on
several factors. Each eligible entity is compared with
all the others before the actual amount to be distributed
is .determined. Apparently, Contra Costa County did not
compare as favorably in the current year as in prior
years. This issue will continue to be investigated to
determine if a possible error is the cause for the
reduction.
V. AREAS TO WATCH DURING THE THIRD QUARTER
In addition to those items discussed above, there are several other items
which require watching for the rest of the fiscal year.
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1. Lag Time in Receiving Federal and State Reimbursements
In many of the budget discussions on Attachment I, it
is noted that there is a significant lag time between
County expenditures for State programs, and reimburse-
ment for those programs. In some cases, the delay in
receiving reimbursement has- exceeded one year. The
delay in receiving revenues makes it difficult to gauge
whether a budget is in line with expectations at a
given time in the fiscal year. This makes budget
monitoring much more complicated. In addition, the
delay in receiving reimbursement has a direct financial
impact on the interest earned on investments . Because
money is not reimbursed in a timely manner, it cannot
be invested and earn interest. The estimated loss in
this revenue source is over $100,000 per year. The
County has been working with State and Federal officials
to improve this situation. Increased efforts appear to
be merited. The Administrator' s Office will continue
working with the affected departments to achieve a more
timely reimbursement of County expenses .
2. -.Revenue Receipts in the Courts System
Another area of concern is the low receipt of revenues
in the Municipal and Superior Courts compared with what
was anticipated. It appears that some activities which
produce court fines are lower than the previous year,
and that the County may have been too optimistic in
budgeting revenue increases in certain other accounts.
Our office is working with the courts to clarify the
extent of the problem and to initiate corrective actions
where possible. However, it appears that one or more
of the courts may exceed net county costs by the end
of the year.
3. Automated Systems Development for Law and Justice Budgets
Revenues for this budget, which funds law and justice
systems development, have not been received to the
extent anticipated. If no corrective action is taken,
the net County cost would be approximately $75,000 over
the budgeted amount. One way to bring this budget into
balance is to defer anticipated automation projects
until sufficient revenues have been received.
Unfortunately, delay in automating systems has an
adverse impact on the court' s ability to collect
revenues . Further discussions and analysis are necessary
before this issue can be resolved.
4. Health Services Department Budgets
a. California Childrens Services
Based upon expenditures to date, it appears
that the California Childrens Services budget
will be significantly overspent by the end of
the fiscal year. The projected deficit is
due to a large expenditure transfer out of
this budget made earlier in the fiscal year
to fund other parts of the Health Services
Department' s budget. It is expected that any
deficit in this budget which remains at the
end of the fiscal year will be made up by a
transfer from another Health Services budget.
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b. Health Plan
(1) Health Plan Revenues
There is a projected shortfall of
$320,000 in health plan revenues
due to declining enrollment of
AFDC participants. The depart-
ment is now considering expendi-
ture reductions and other
corrective actions to deal with
this projected deficit; however,
it is likely that some year-end
deficit in this fund may occur.
(2) Health Plan Out-of-Plan Expenditures
An area of major concern is the
issue of out-of-plan expenditures
for health plan members. These
expenditures result when health
plan members receive care at other
than the County Hospital. Several
steps are being taken which are
expected to sharply reduce out-of-
plan expenditures. In an effort
to control these costs, earlier
this month the Board approved a
change in eligibility standards for
some plan members. However, this
has historically been an area of
volatile expenditures and, therefore,
will continue to be under close
scrutiny.
5 . Department of Social Service - Child Protective
Services Funding Problem
In November, the Board approved an appropriation transfer
of $520, 000 for the department of Social Service to fund
the additional costs of child protective services
mandated by Senate Bill 14. Another $100 ,000 is
reserved for this purpose, but has not yet been finally
approved for transfer. The State provided additional
funds to most counties to pay for the cost of this
service; Contra Costa did not receive a supplement
based upon the State' s analysis of current caseloads per
worker, and other factors. The County has been working
with the State Department of Social Services in a
continuing effort to recoup some of these costs.
Realistically, it does not appear that State increases
can be anticipated through this means. However, the
department is pursuing the possibility of a corrective
legislative remedy. Our office will continue to _
follow-up on this issue.
VI . OTHER ACTIONS WHICH CAN BE TAKEN TO IMPROVE THE COUNTY'S FINANCES
There are several steps to take on a countywide basis to improve the over-
all financial stability of the County for the future.
*Greater effort directed toward the review of revenue estimates
for the proposed and final budgets.
*Continuing examination of the County's fees to ensure cost
recovery.
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*Incentives for departments which implement actions to save
funds .
Each of these items are either underway or will be undertaken as part of
the 1985-1986 budget.
VII . LOOKING AHEAD - FACTORS WHICH MAY AFFECT THE 198 -1986 BUDGET
1. --..' Aid from Othe_f Levels of Government
Some proposals at both the State and Federal levels may
have a negative effect on next year's budget. Among
them:
*Potential loss of Federal Revenue Sharing Funds.
*Changes in Medicare reimbursement rates.
*Loss of Hold Harmless agreement related to the
County's current child welfare funding.
*Change in foster care funding ratio from 95 State,
5 County to 50/50 .
A more complete analysis of the impact of the State and
Federal budgets will be contained in subsequent reports.
2. 1984-1985 Fund Balance
The mid-year budget report discusses many uncertainties
related to this year' s revenues and expenditures. The
magnitude of the year-end fund balance will depend on
the performance experienced for the last half of the
fiscal year. Continued sacrifices will undoubtedly be
necessary to maintain expenditures and revenue receipts
at acceptable levels for this fiscal year and those
following.
3. Retirement Contribution Increases
For the past several years, the County has not had to
pay for the full cost-of-living portion of the retire-
ment program. Estimated General Fund costs for this
program are $6. 7 million per year. The Retirement
Board has been able to fund this expense from its
excess earnings, assisting both the County and its
employees. That surplus has diminished considerably
as a result of the retirement "pick up" . Although we
are certain the Retirement Board will continue to work
cooperatively with the County within their available
resources, there is a chance that the County will have
to absorb a portion of the costs in 1985-1986. This
would significantly diminish new monies which may be
available next fiscal year for other items.
VIII. RECOMMENDED ACTIONS
1. Accept this report.
2. Approve the appropriation adjustments recommended for
the Health Services and Animal Services Departments.
3. Authorize the County Administrator to continue to
monitor the budget and implement plans for
necessary corrective actions, including considera-
tion of personnel and supplies' freezes, program
modifications or other measures which might be
required to bring the budgets into balance.
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ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
GENERAL FUND
* Budget Unit•0001 Board of Supervisors
EXPENDITURES: Approved Allocation $814, 850 Percent Expended: 51
Several accounts have had high expenditure experience during the
first five months as predicted. However, the budget should be
within budgeted amounts by year' s end because of the seasonal
nature of some expenses .
REVENUES: Budgeted $3, 100 Percent Received: 61
It is estimated that there will be approximately $1,000 in revenues
above the budget as a result of increased sale of copies of various
documents .
NET COUNTY COST: Budgeted Amount $811, 750 Percent Realized: 51
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As a result of the above comments, it is believed that the depart-
ment will be within budget by the end of the fiscal year.
* Budget Unit 0002 Clerk of the Board
REVENUES: Budgeted $3, 000 Percent Received: 14
Revenues from the sale of documents and weekly Board calendar
subscriptions are not materializing as budgeted and there could be
a small shortfall for the fiscal year.
* Budget Unit 0003 County Administrator
EXPENDITURES: Approved Allocation $1,013,553 Percent Expended: 47
Substantial changes are occurring in this department and an appro-
priation adjustment was processed in December, 1984 to account for
anticipated costs. It is believed that this adjustment will be
adequate to carry the department through the fiscal year.
REVENUES: Budgeted $116, 814 Percent Received: 5
The low realization rate at this date is attributable to delay in
receiving reimbursement for administrative services provided by the
Office of County Administrator. The office will increase its efforts
to gain timely reimbursement for the remainder of this fiscal year.
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ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0003 County Administrator (continued)
NET COUNTY COST: Budgeted Amount $896 , 739 Percent Realized: 53
The department should be within budget considering the appropriation
adjustment processed in December, 1984. Revenues should also
materialize as budgeted. There should be no further change to the
fund balance. The appropriation adjustment that was processed to
balance the accounts drew funds from other resources that will not
affect the General Fund.
* Budget Unit 0005 General County Revenues
REVENUES: Budgeted $128,932 ,195 Percent Received:
The receipt of revenues for this budget is behind expectations for
this time of year. Half of the major source of revenues, property
taxes, are received in December, but were not yet reflected in the
reports. Other revenues are being received at lower than antici-
pated levels, principally the motor vehicle in-lieu subvention
from the State and the revenues from the supplemental property tax
roll. This budget unit will be carefully watched for the rest of
the year and action will be taken to improve receipts where possible.
* Budget Unit 0010 Auditor-Controller
NET COUNTY COST: Budgeted Amount $1, 801,217 Percent Realized: 32
The expenditures at the end of five months are below target;
however, revenues are above target by 7% which is caused by collections
of auditing and account fees. The department should have a net county
cost of less than the amount budgeted by the end of the fiscal year.
* Budget Unit 0015 Treasurer-Tax Collector
REVENUES: Budgeted $402, 490 Percent Received: 34
The revenues collected through the first five-months of the year
are distorted by the. lack of any credits for Senate Bill 813 supple-
mental roll.: administrative expenses, budgeted at $111,000. These
revenues are: expected to be received in the 3rd and 4th quarters,
if the supplemental roll bills are processed as estimated. The
department should be within budqeted appropriations by the end of
the fiscal year.
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' ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0016 Assessor
REVENUES: Budgeted $603, 000 Percent Received: A
At the date of this analysis, supplemental roll (Senate Bill 813)
charge reimbursements have not been credited to the Assessor's
Office. The total estimated for the year is $591,000 for this
account. With these revenues considered department should be
within budgeted appropriations by the end of the fiscal year.
Steps are underway to accelerate processing of supplemental roll
bills as estimated in the budget process.
* Budget Unit 0025 Management Information System
EXPENDITURES: Approved Allocation $250,000 Percent Expended:
Funds were budgeted to install critical automated management systems
during fiscal year 1984-1985. System installation has not yet begun.
However, with the new Assistant County Administrator-Finance having
begun work, it is expected that activity in this budget will
increase.
NET COUNTY COST: Budgeted Amount $250,000 Percent Realized: 0
Since expenditures haven' t yet been made, the net county cost for
this budget also appears to be low. The budget unit was reduced by
$100, 000 to fund the Office of the County Administrator in
December, 1984. Expenditures should reach budgeted amounts by the
end of the year.
* Budget Unit 0026 Office of Revenue Collection
EXPENDITURES: Approved Allocation $399, 703 Percent Expended: 15
This budget unit is in transition. As expenses are incurred in the
Probation Department, they are charged to the Office of Revenue
Collection. This charge has not yet been accomplished.
REVENUES: Budgeted $155, 000 Percent Received: 9
As a result of the newness of the budget unit, revenues have not
been properly credited to this budget at this date. However, a
review indicates that revenues will approximate the budgeted amount
by year's end.
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ATTACHMF'NT I
1984-19B5 MID YEAR BUDGET STATUS REPORT
Budget Unit 0026 Office of Revenue Collection (continued)
NET COUNTY COST: Budgeted Amount 244, 703 Percent Realized: 19
The net county cost is low as a result of the above explanations.
Additional work is required to make the appropriate adjustments to
this budget. More work is needed to determine the impact of the
revenue for this budget on the fund balance.
* Budget Unit 0030 County Counsel
REVENUES: Budgeted $370, 052 Percent Received: 34
A review of the revenues to be received by County Counsel indicates
that the department is on target; however, there is a delay of
approximately one month in completing the necessary journals to
give the department credit for services provided to outside agencies.
* Budget Unit 0031 Special Litigation
EXPENDITURES: Approved Allocation $7,500 Percent Expended: 93
This budget was created to fund expenses for legal counsel in certain
lawsuits not related to tort liability. The expenditure level
cannot be accurately predicted in advance. Although expenses appear
to be exceeding the budget based on a straight line projection, the
budget is not expected to be overspent by the end of the fiscal
year.
NET COUNTY COST: Budgeted Amount $7 ,500 Percent Realized: 93
The net county cost for this budget is high because of one case
early in the year. However, it is not expected that the budget will
be exceeded by the end of the fiscal year.
* Budget Unit 0035 Personnel
EXPENDITURES: Approved Allocation $3, 004,563 Percent Expended: 28
Expenditures are below budget as a result of vacant positions that
were not filled in the first five months of the fiscal year. It is
anticipated that expenditures will also be below budget by the end
of the year.
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ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0035 Personnel (continued)
REVENUES: Budgeted $1, 859 ,472 Percent Received: 17
The Personnel Department has not received credits due from the
Insurance Trust Fund; however, when the lag is eliminated it is
still estimated that revenues will be $100,000 short of budget; this
is because the other administrative costs will not be charged or
received as revenue.
NET COUNTY COST: Budgeted Amount $1,145,091 Percent Realized: 43
The net county cost is approximately what it should be after five
months of operation; however, it should be noted that the expendi-
tures and revenues are significantly below the budget.
* Budget Unit 0043 Elections
EXPENDITURES: Approved Allocation $1,667, 948 Percent Expended: 62
Expenditures for this budget traditionally fluctuate depending on
the number of elections and the date of those elections. Additionally,
in 1984, 400, 000 voters registered and 300, 000 voted. This is an all
time high for Contra Costa County. These two factors account for the
fact that expenditures are considerably over the 42% norm at this
time of the year. There are three elections remaining in this fiscal
year; one each in Walnut Creek and Richmond, which will be fully
reimbursed, and one in Orinda which will be reimbursed if the
citizens elect to incorporate. At this point, it appears that the
department will operate within budget.
REVENUES: Budgeted $159, 500 Percent Received: 31
Revenues received are low at this point. However, as indicated
earlier, the Walnut Creek and Richmond elections will be fully
reimbursed and the County will be reimbursed for the Orinda election
if the citizens incorporate. Revenues due from other agencies have
not been fully received by the County for the November, 1984 election.
NET COUNTY COST: Budgeted Amount $1, 508, 448 Percent Realized: 65
The reason for the net County cost being high at this point is the
General Election, which is the major election for this fiscal year. -
All expenditure accounts were high as a result of the heavy election
turnout. The department should be within budget by the end of the
year, however.
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ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0060 Telecommunications
EXPENDITURES: Approved Allocation $273,615 Percent Expended: 110
The allocation for this budget represents revenue which, along with
expenditure transfers, will bring the net county cost to zero by
year-end. At this point, problems created by a telephone company
billing mix-up have delayed receipt of revenue from the City of
Richmond. In addition, changes in the method of allocating the
Telephone Exchange overhead costs have delayed expenditure transfers
to departments. Both problems will be resolved early in calendar
year 1985 so that expenditures will reflect budget projections more
accurately.
REVENUES: Budgeted $273,615 Percent Received: 14
Problems with processing of telephone bills have delayed receipt of
revenue from bills paid for the City of Richmond. Methods for deal-
ing with the billing difficulties are being devised which will
expedite receipt of revenues. Revenues are expected to exceed
budget projections by year-end.
NET COUNTY COST: Budgeted Amount Percent Realized: .9
This budget will have no net county cost by the end of the fiscal
year. All costs are either covered by revenues or charged out to
user departments through expenditure transfers.
* Budget Unit 0062 Equipment Garages
EXPENDITURES: Approved Allocation -$16, 907 Percent Expended: 233
The negative expenditure allocation results from the fact that
employee retirement cost savings were deducted from the Salaries and
Employee Benefits appropriation but were not deducted from the
budgeted Expenditure Transfers. The cost of this budget unit is
charged out to user agencies. Thus, by the end of the fiscal year
this budget will "zero out". The only possible exception to this
would be if the cost of fixed asset items, which are not charged
to user agencies, is not totally offset by revenue.
REVENUES: Budgeted $8,500 Percent Received: 74
Revenue received for this budget unit represents the sale of auto-
motive parts and supplies to other agencies, mainly sanitation
districts. It is projected that by the end of the fiscal year
revenue will exceed the budgeted amount by about $6,000 because
sales have been higher than planned.
6.
g�
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0062 Equipment Garages (continued)
NET COUNTY COST: Budgeted Amount -$25, 407 Percent Realized: -250
The net county cost for this budget unit will, by the end of the
fiscal year, reflect only the cost of fixed asset items. These
assets are not offset by user charges or revenue. The Accounting
Division of the Public Works Department initiates the budget
accounting journals necessary to charge out the cost of this budget
unit. The Expenditure Transfer credits are not current because
some of the charge outs are accomplished only near the end of the
fiscal year.
* Budget Unit 0063 Equipment Operations
EXPENDITURES: Approved Allocation $855,538 Percent Expended: 52
All costs of this budget unit, except for fixed assets are offset
by charges to user departments and special districts . This budget
unit includes a significant amount of prior year encumbrances for
the purchase of new vehicles. With this factor considered,
expenditures are at expected levels.
REVENUES: Budgeted $201,604 Percent Received: 29
The revenue for this budget unit is received as a result of
services provided to other agencies such as sanitation districts,
Health Services Department, Buchanan Field Airport, etc. Lower
than anticipated revenue reflects the fact that the County Superin-
tendent of Schools no longer purchases automobile fuel and oil
through the County, as anticipated in the budget.
NET COUNTY COST: Budgeted Amount $653, 934 Percent Realized: 57
This cost reflects the cost of purchasing new vehicles and includes
a large amount of funds which was encumbered in the previous fiscal
year and carried forward to the current year. It is expected that
all funds budgeted will either be spent or encumbered by the end 6f
the fiscal year.
7.
' ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0077 Miscellaneous Properties
EXPENDITURES: Approved Allocation $483, 000 Percent Expended: 41
This budget unit was reduced from the amount approved in the final
budget because certain Health Services activities were transferred
from Miscellaneous Properties to the Enterprise Fund, where the
services are directly charged. The change leaves expenditures in
this budget unit slightly below projections. Expenses are estimated
to be consistent with budget projections by year-end.
REVENUES: Budgeted $294, 210 Percent Received: 45
Revenues are somewhat ahead of straight line projections due to
the one-time receipt of excess interest on Public Facilities
Corporation security issues.
NET COUNTY COST: Budgeted Amount $162, 465 Percent Realized: 41
Net county costs appear consistent with projections and are
expected to be on target by year-end.
* Budget Unit 0079 Building Maintenance
EXPENDITURES: Approved Allocation $3, 014, 820 Percent Expended: 34
This budget is fully charged out to user departments. The percent-
age of expenditure reflects the salary freeze early in the year and
will be more in line with budget projections by year' s end, since
most positions are now filled.
REVENUES: Budgeted $3, 014, 820 Percent Received: 42
Charges to the Hospital Enterprise Fund comprise the revenue to
this budget. Certain organizational units were changed from Enter-
prise to General Fund this fiscal year. This will reduce revenue
but will be reflected in increased expenditure transfers.
NET COUNTY COST: Budgeted imount 0 Percent Realized: 17
The Net County Cost for this budget will be adjusted to indicate
only expenditures for fixed assets. Although no fixed assets were
included in the final budget, appropriation adjustments made during .
the year will result in approximately $1.0,000 in net county cost by
year-end.
All other. expenditures for this budget will be covered through
either revenue or interdepartmental charges.
8.
1 ATTACHMENT I
Y
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0111 Plant Acquisition - General Fund
EXPENDITURES: Approved Allocation $1, 746, 865 Percent Expended: 7
Expenditures in this budget are for various capital projects . Funds
are accumulated year-to-year for certain projects and expended as
project schedules proceed. .There are over 80 current projects of
various size with available funding from the General Fund of approxi-
mately $4,000, 000 from current and prior year allocations. The low
expenditure level reflects the time necessary to plan and initiate
projects.
REVENUES: Budgeted $200 , 000 Percent Received: 4
The revenue budgeted is from Community Development Funds, for repair
and improvements to the Rodeo Veterans Building. Funds will be
realized as the expenses on the project are incurred. The revenue
was allocated from the Community Development Fund after adoption of
the final budget. The project is still in the architectural
planning stage.
NET COUNTY COST: Budgeted Amount $1,546, 865 Percent Realized: 7
The Net County Costs will be directly related to the rate of expendi-
ture on the various projects. The only revenue is related to the
Rodeo Veterans Building project. Those revenues will not affect the
other projects .
* Budget Unit 0135 Economic Development
EXPENDITURES: Approved Allocation $49,450 Percent Expended:
The total budgeted amount will be expended pursuant to a contract
between the County and the Concord Convention and Visitors Bureau.
The contract between the County and the Bureau was approved by the
Board in December, 1984. The first payment is currently being
processed. The last payment will be made in March, 1985.
NET COUNTY COST: Budgeted Amount $49, 450 Percent Realized: a
The Net County Cost for this budget will be met by the end of the
fiscal year because of the contractual obligation between the County
and the Concord Convention and Visitors Bureau.
9.
> ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0146 Retiree Health Benefits
REVENUES: Budgeted $11, 000 Percent Received: 61 _
The revenues in this account are the retirees' share of premiums for
those persons who retired prior to 1962. The share paid by retirees
increased this year and it is estimated there will be a surplus of
approximately $3, 000.
* Budget Unit 0147 Data Processing
REVENUES: Budgeted $347, 100 Percent Received: 54
Revenues are high at this point as a result of extra work being
performed for the Health Services Enterprise Fund. Other services
are performed by agencies outside the General Fund and are coming in
on target or higher.
NET COUNTY COST: Budgeted Amount -$33, 100 Percent Realized: 17
The department cost applies most of the total expenditures to General
Fund departments and the remainder of the costs are billed and
collected as revenues as discussed above. At this point, the depart-
ment has over applied their cost and they are making a slight profit.
* Budget Unit 0148 Central Service/Microfilm
REVENUES: Budgeted $124, 000 Percent Received: 29
Revenues received at the date of analysis represents three or four
months billings . It is anticipated that the revenues will be close
to target and the department will be within budget.
NET COUNTY COST: Budgeted Amount $313, 952 Percent Realized: 46
The reason the percentage of net county cost is high at this point
is because revenues received are at 29% and do not properly reduce
the gross cost. Projections indicate that the net budget will be
met by the end of the year.
10.
ATTACHMENT I
. 1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0150 Insurance
EXPENDITURES: Approved Allocation $1, 000, 000 Percent Expended: 4
The allocation for this budget provides for payment of some policy
premiums and for annual contributions to self-insurance trust funds .
As of the current date, the transfer of the appropriate amounts from
this unit to the Trust Funds had not been made. Expenditures are in
line with budget projections. The subsequent financial reports will
verify this .
NET COUNTY COST: Budgeted Amount $1, 000, 000 Percent Realized: 4
The Net County Cost for this budget appears to be low because trans-
fers to the self-insurance trust fund were behind schedule and is
not reflected in the December financial reports. Net county cost
should be within budgeted amounts by the end of the year.
* Budget Unit 0157 Indemnities
EXPENDITURES: Approved Allocation $5 ,000 Percent Expended: 33
Expenditures depend upon activity in recovering reimbursement for
county property or vehicles damaged by others . Such activity is
not subject to straight line projection. It appears, however, that
this budget will be within the allocation by the end of the fiscal
year.
REVENUES: Budgeted .9 Percent Received: 17
Although no revenues were budgeted for this budget, $27, 500 is
projected to be recovered and deposited to the General Fund Revenue
as a result of activity charged to this unit.
The revenue appearing in the financial report is from another
agency which paid the County for unanticipated search and rescue
activity.
NET COUNTY COST: Budgeted Amount $5 , 000 Percent Realized: 19
The net county cost of this unit will be the amount budgeted because
the revenues generated are credited to another budget unit.
. 11.
ATTACHMENT I
. 1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0200 Superior Court Jury Commissioner
EXPENDITURES: Approved Allocation $3, 177,092 Percent Expended: 38
The allocation does not include a $90, 000 appropriation adjustment
approved December 18, 1984 to provide for the $5 increase in juror
fees (effective January 1, 1985) mandated by law.
REVENUES: Budgeted $995, 020 Percent Received: 34
Superior Court revenues are understated in the early part of the
fiscal year for two reasons:
1. Annual State reimbursement for judgeships was
not received until January 7, 1985.
2. Effective January 1, 1985 State law provides
for civil litigants to pay court reporter
fees after the first trial day.
However, there appears to be a shortfall in court filing fees which
requires further review. Also, uncertainties as to the amount and
timing of State reimbursement of Senate Bill 90 claims for arbitra-
tion and capital cases makes it difficult to predict the amount of
revenue which will be realized by the end of any fiscal year.
Additionally, budgeted revenues do not include a $90 ,000 adjustment ,
approved in December for State reimbursement of the mandated $5
increase in juror fees. This revenue is not expected to be received
this fiscal year. The revenue situation 'En—this budget unit will
continue to be monitored closely by this office .
* Budget Unit 0210 Mt. Diablo Municipal Court
REVENUES: Budgeted $1,032,600 Percent Received: 40
Total revenue is below budget in the first half of the year.
Collections are improving,. however. Year-end revenues should be
very close to budget estimates .
Straight line projections indicate that total revenue collections
will be less than budget estimated by $33,842. This shortage will
be partly offset by increases in other accounts expected to reach
$6, 000.
Appropriation and revenue adjustments for $13, 400 have been approved
by the Board to provide State reimbursement for $5 increase in per
diem juror fees.
12.
I
t : ATTACHMENT I
1984=1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0211 Bay Municipal Court
REVENUES: Budgeted $1, 039 ,500 Percent Received: 37
Total revenues are well below budget estimates. Some increased
recovery is expected in the second half of the year, but a revenue
shortage should be anticipated.
NET COUNTY COST: Budgeted Amount $1, 438,530 Percent Realized: 38
The shortfall in revenues may be partly offset by an anticipated
expenditure surplus. However, net county costs are expected to
exceed the budget estimate at year-end, unless some action is taken.
This office will continue to monitor the situation and work with
the court.
* Budget Unit 0214 Walnut Creek-Danville Municipal Court
REVENUES: Budgeted $1, 279 ,600 Percent Received: 39
Revenues are well below budget estimates. Some recovery is expected
during the second half of the year due to increased traffic enforce-
ment, a greater number of Driving-Under-The-Influence dispositions,
and increases in court filing and small claims fees . Even with this
increased activity, revenues are expected to fall slightly below
budget estimates at the end of the year.
NET COUNTY COST: Budgeted Amount $883,588 Percent Realized: 42
A small surplus in expenditures may help to offset the projected
revenue shortfall. However, net county costs are expected to exceed
the budget estimate at the end of the year unless further action is
taken to resolve the shortfall.
* Budget Unit 0215 Delta Municipal Court
REVENUES: Budgeted $474, 800 Percent Received: 40
Revenue collections are slightly below budget estimates . However,
increased traffic enforcement in East County is expected to offset
the ..deficit, The revenue target should be realized by the end of
the year.
13.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0230 Trials Out of County
EXPENDITURES: Approved Allocation rercent Expended:
This budget unit funds the costs of trials held outside the County
as a result of changes in venue. No funds were budgeted because of
the inability to predetermine budget requirements . To date this
year, no cases have required a trial outside of the County. If
cases arise that require a change in venue, an appropriation adjust-
ment will be necessary.
NET COUNTY COST: Budget Amount Percent Realized:
If cases arise that require a change of venue, net county costs
will be incurred. None have occurred to date. It it hoped that
this trend will continue for the remainder of the fiscal year.
* Budget Unit 0231 Change of Venue
EXPENDITURES: Approved Allocation 0 Percent Expended:
This budget unit is for change of venue cases into the County. No
funds were budgeted because of the inability to predetermine budget
requirements . Although no expeditures are shown for the first
five months, the Superior Court has incurred $3,000 in costs for a
Yolo County case which has not yet been charged and billed to that
County.
NET COUNTY COST: Budgeted Amount Percent Realized: or
Expenditures for cases transferred into this County should be off-
set by reimbursement from the counties originating the cases.
Therefore, the budgeted net county cost of zero should be met by
the end of the year.
14.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0235 Law and Justice Systems Development
EXPENDITURES: Approved Allocation $457,507 Percent Expended: 26
Salaries and data processing services are underspent because the
countywide hiring freeze caused a delay in filling vacant positions.
Equipment expenditures are understated because computers leased by
the municipal courts for their on-line system are in the process of
being purchased by this budget unit.
REVENUES: Budgeted $175,000 Percent Received: 13
Revenues are under-realized. Projected revenues available this year
from bail enhancements were over-estimated at the beginning of the
fiscal year.
NET COUNTY COST: Budgeted Amount $282,507 Percent Realized: 34
The revenue shortfall will greatly increase net county cost, if no
further steps are taken. Nonetheless, it is important to complete
the on-line criminal and parking systems because of cost and revenue
implications for the municipal courts and other departments . This
office is working with affected departments to develop a plan to
complete these systems this fiscal year without increasing net
county costs . The plan may involve expenditure savings and inter-
departmental transfers.
* Budget Unit 0238 Grand Jury
EXPENDITURES: Approved Allocation $50,000 Percent Expended: 60
Half of the County audit expenses for this budget were charged
during the first five months. Audit charges will be less during
the final seven months of the year. Jury expenses are high because
of the increased meeting activity of this year's panel. The Grand
Jury is expected to continue to need frequent meetings to complete
important ongoing investigations.
NET COUNTY COST: Budgeted Amount $50, 000 Percent Realized: 60
It appears that net county costs will exceed the budgeted amount by
the end of the fiscal year. This was also the case in fiscal year
1983-1984 .
15.
t
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0240 County Clerk
REVENUES: Budgeted $1,699,000 Percent Received: 37
Court filing fees are low this year, activity has not increased to
the extent forecasted. Revenues may fall $57, 000 short. A decrease
in expenditures appears to offset the shortage in revenue so that the
net county budget should be within target amount by the end of the
year.
* Budget Unit 0242 District Attorney
EXPENDITURES: Approved Allocation $6, 038,022 Percent Expended: 38
An appropriation adjustment of $98, 500 (approved November 27, 1984)
is not reflected in the approved allocation.
REVENUES: Budgeted $921, 396 Percent Received: 15
Revenues appear under-realized because of delays in receiving monthly
State reimbursements for two State Office of Criminal Justice Planning
grants. Assembly Bill 90 funds received by the County in advance, are
applied quarterly to revenue. The first quarter reports were received
late by the Auditor.
NET COUNTY COST: Budgeted Amount $5 , 116,625 Percent Realized: 42
Net County Costs appear to be on target for the first five months.
However, salary savings have resulted from positions left vacant by
the hiring freeze, replacement of fixed-term attorneys at the top
of the range with first-step attorneys, and other personnel actions.
Therefore, the unit can absorb attorney salary increases effective
January 1, 1985 and still project a positive fund balance at the
end of the fiscal year.
* Budget Unit 0243 Public Defender
REVENUES: Budgeted $115,263 Percent Received: 2
Revenues from Assembly Bill 90, credited quarterly, will be realized.
Cost recovery collections should be credited at the base level but
less than budgeted because of the likelihood that the Office of
Revenue Collection will not show a profit this fiscal year.
16.
t �
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0245 District Attorney - Family Support
REVENUES: Budgeted $3, 727, 840 Percent Received: 18
Reimbursement for 70% of administrative costs are understated because
claims are made quarterly. SEI ' revenue, reported monthly, is
received from the State after a variable lag time. Overall revenue
generated this year by this budget unit will likely fall short of
budgeted expectations because of the hiring freeze. Delays in
filling seven vacant collection positions (until January 1, 1985)
has affected revenues by decreasing the administrative cost base
which is 70% reimbursed and reducing staff resources needed to
generate SEIF revenue (19 .5% of welfare family support collections) .
Some of this loss of revenue in the first part of the fiscal year
will be offset by increased collections in the latter part of the
fiscal year because of State and Federal tax intercepts, and full
staffing of the office.
NET COUNTY COST: Budgeted Amount -$365, 011 Percent Realized: 183
Net county costs are overstated because none of the guaranteed
$340, 000 expense transfer from the Social Service Department for
welfare fraud cases has been credited yet to this budget unit. The
revenue situation increases net county costs. However, the hiring
delays have also decreased expenditures . Current projections indi-
cate that the budget unit will produce less surplus for the County
than originally anticipated. This office will continue to closely
monitor this budget unit.
* Budget Unit 0248 Conflict Defense Services
EXPENDITURES: Approved Allocation $1, 199, 500 Percent Expended: 44
Expenditures are overstated since advances made to the Bar Associa-
tion pursuant to the contract with the County are included. Since
the Bar contract started July 1, 1984, the caseload is still
building, making it difficult to estimate expenditures. However,
it is anticipated that the entire allocation will be expended by
the end of the fiscal year.
NET COUNTY COST: Budgeted Amount $1, 199,500 Percent Realized: 44
It is anticipated at this time that net county costs will be fully
allocated. : However, because costs are dependent upon type and
number of cases received, it is not possible to precisely forecast
total expenditures.
17.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0249 Public Defense Collection
EXPENDITURES: Approved Allocation $149, 280 Percent Expended:
This budget unit has been merged with the Office of Revenue
Collection and the budget is combined with the Probation accounting
unit in that office.
Expenditures had not yet been charged to this budget at the time
the financial report was produced, but are proceeding as expected.
REVENUES: Budgeted $155, 000 Percent Received: or
A review of revenues collected to date indicates that the budgeted
amount will be realized this fiscal year by the Office of Revenue
Collection for public defense collections.
NET COUNTY COST: Budgeted Amount -$5 , 720 Percent Realized:
An analysis of this budget shows that expenditures for the portion
connected with Public Defense Collection and revenues to be
collected will be within budget.
* Budget Unit 0255 Sheriff
REVENUES: Budgeted $7,596, 266 Percent Received: 38
Revenue is understated because Special District Augmentation Funds
are only credited quarterly. All revenue is expected to be
realized by the end of the fiscal year.
* Budget Unit 0257 Delta Regional Communications Center
REVENUES: Budgeted $720,900 Percent Received: 25
Revenue realized to date by this budget represents first quarter
reimbursement from participating agencies and is thus understated.
All budgeted revenue is expected to be received by the close of the
fiscal year.
18.
1
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0257 Delta Regional Communications Center (continued)
NET COUNTY COST: Budgeted Amount $212, 710 Percent Realized: 70
The Communications Center is a joint powers agency which includes
the Sheriff, cities of Brentwood, Antioch, and Pittsubrg; Riverview
Fire Protection District; and Los Medanos College. The Sheriff
pays 23% of costs; the others, 77% .
Net county costs for this budget are overstated because revenues
are understated. Projections indicate that net county costs will
not exceed the amount budgeted by the end of the fiscal year.
* Budget Unit 0259 Aid to Police Service Areas
EXPENDITURES: Approved Allocation $3, 600, 000 Percent Expended: ¢�
Charges from the Sheriff for police services are being made to this
budget. The charges had not been reflected on financial reports as
of mid-December. It is expected, however, that the full amount
budgeted will be charged before the end of the fiscal year. The
source of funds for police district services will differ from the
adopted budget, as discussed below.
NET COUNTY COST: Budgeted Amount $3,600 ,000 Percent Realized:
The allocation to this budget unit was recently reduced by a trans-
fer of $1, 000, 000 to other general fund budgets . The loss of this
funding source will have to be made up by an allocation from the
Special District Augmentation Fund. It is anticipated that the
adjusted balance of the budget unit will be fully expended at the
end of the year by charges from the Sheriff-Coroner.
* Budget Unit 0266 Marshal - Municipal Courts
EXPENDITURES: Approved Allocation $1, 773, 058 Percent Expended: 42
This budget appears to be overspent. However, expenditures include
an erroneous charge against the Marshal's budget. When this charge
is removed, expenditures are projected to be within the budgeted
allocation.
19.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0266 Marshal - Municipal Courts (continued)
REVENUES: Budgeted $307, 000 Percent Received: 38 _
Projected revenues appear to be under budget estimates. However,
increased recovery is expected during the last seven months of the
fiscal year due to additional fees collected from civil process
services and State aid for peace officer training.
NET COUNTY COST: Budgeted Amount $1, 466, 058 Percent Realized: 43
Given the expenditure adjustment and anticipated revenue in the
balance of the fiscal year for this budget, net county cost should
be within the budgeted amount by the close of the fiscal year.
* Budget Unit 0300 Sheriff Detention
REVENUES: Budgeted $1, 807, 125 Percent Received: 18
State payments to this budget for reimbursement of costs for care
of State inmates, traditionally lag. All revenues should be realized
if the current approved daily rates are maintained. However, a new
contract is being negotiated with the State which may result in a
lower rate. If this happens, total revenue could be slightly down
from this fiscal year. This could have a more significant impact
in fiscal year 1985-1986.
NET COUNTY COST: Budgeted Amount $12, 194, 949 Percent Realized: 44
Because revenues are below straight line estimates to this budget,
the net county cost appears to be higher than anticipated. However,
since the budgeted revenue is expected to be received, net county
cost should be within amount budgeted by the end of the year.
* Budget Unit 0308 Probation
REVENUES: Budgeted $1, 799,000 Percent Received: 23
Total revenues received for this budget are understated because
funds from grants and State subventions (Assembly Bill 90) were not
yet credited to the Probation account when projections were made.
It is expected that all revenues will be fully realized by the end
of the year; with some excess anticipated.
20.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0308 Probation (continued)
NET COUNTY COST: Budgeted Amount $14, 168,446 Percent Realized: 42
Straight line projections give a misleading picture of net county
costs for this budget because some revenues from State funds have
not been credited and some expenditures have not yet been charged
to this budget unit account. It is expected that net county costs
will be less than budget estimate.
* Budget Unit 0325 Justice System Programs
EXPENDITURES: Approved Allocation $293, 355 Percent Expended: 27
This budget unit consists of three contracts which are paid after
demands are received. This causes delays in entering expenditures
into the finance system. Expenditures are being made in a consis-
tent manner, which should result in the allocation being fully
utilized. Some adjustment will have to be made to account for
increased expenditures due to the transfer of positions into the
County Administrator's Office.
REVENUES: Budgeted $253, 355 Percent Received: {�
Revenues for this budget consist entirely of State Assembly Bill 90
funds, which are not credited until expenditures are made. State
payments are advanced quarterly and held in trust by the Auditor.
Revenues are thus understated in the budget print out but will be
fully realized by June 30, 1985.
NET COUNTY COST: Budgeted Amount $40, 000 Percent Realized: 200
Net county costs are greatly overstated since revenues have not yet
been credited to this budget. Costs, however, will exceed budget
because of personnel transfers. This office will be making necessary
adjustments to ensure that the net county cost is not exceeded by the
end of the fiscal year.
21.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0330 Flood Control
EXPENDITURES: Approved Allocation $347, 148 Percent Expended: 28
This budget unit provides funds for creek clearing in unincorporated
areas that do not lie within Flood Control Drainage Areas . The
expenditure of funds is cyclical, reflecting higher expenditures
during the winter months. All budgeted funds will be spent by the
end of the fiscal year. A large amount is encumbered for repair of
the North Richmond Pump Station.
REVENUES: Budgeted $35, 100 Percent Received: 35
The County, the City of Richmond and the San Pablo Sanitary District
are parties to an agreement under the terms of which the Sanitary
District maintains the North Richmond Pump Station and bills the
County for the cost. In turn, the City of Richmond reimburses the
County for 39% of the cost. The City' s share for 1984-1985 is
$35 , 100 .
NET COUNTY COST: Budgeted Amount $312, 048 Percent Realized: 27
Receipt of the budgeted revenue later in the year from the City of
Richmond will bring the Net County Cost into line with the budgeted
amount.
* Budget Unit 0335 Agriculture
REVENUES: Budgeted $585,417 Percent Received: 16
Following a review of the anticipated revenue in this department,
it was determined that most of the revenue is derived from Contracts
with the State of California and the State is tardy in making their
payments to the County. A net revenue shortage may materialize of
$13, 000 at the end of the fiscal year unless other revenues exceed
budgeted amounts .
NET COUNTY COST: Budgeted Amount $578, 324 Percent Realized: 63
The department will be within their expenditure budget. However,
unless corrective action is taken there may be a net shortage of
$13,000 as a result of all revenue not materializing. The high net
county cost percentage at this point is due to the fact that the
State has not paid. the County on a timely basis in accordance with
their contract.
22.
1
ATTACHMENT I
+ 1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0340 Building Inspection
REVENUES: Budgeted $2, 799,497 Percent Receivedci 91
Revenue indicated as received to date includes a large amount of
revenue received but not earned in the 1984-1985 fiscal. year. This
revenue was carried over to the current year. At the end of this
year a budget adjustment will be made to credit the department with
that portion of the carry over revenue that was actually earned
this year and the remainder will be carried forward to 1985-1986 .
Adjusting for carry over revenue, the actual amount of revenue
received to date is about 57% of the budgeted amount, still well
above the amount planned.
NET COUNTY COST: Budgeted Amount -$212, 293 Percent Realized: 730
Discounting the carry forward revenue explained above, the Net '
County Cost to date is 236% of the budget amount. It is projected
that year and revenue will exceed the anticipated amount by about
$400, 000.
* Budget Unit 0347 Land Information System
EXPENDITURES: Approved Allocation -$1, 790 Percent Expended: 775
The negative expenditure results from the fact that the budget was
based on receiving revenue from additional outside agencies who
would purchase Land Information System services from the County.
Services and Supplies expenditures are far below the budgeted level
because the anticipated number of new user agencies has not been
realized and, thus, service is not being provided to as many users
as originally expected. The lower expenditure level is being more
than offset by expenditure transfers to internal users thereby
resulting in a negative net expenditure greater than budgeted.
REVENUES: Budgeted $20, 170 Percent Received: 10
Revenue credited to this budget unit is derived from fees paid by
outside agencies to access the Land Information System. Revenue is
running below the budgeted amount because fewer outside agencies
than anticipated have decided to join the Land Information System.
It is expected, however, that several cities and at least one
special district will join the system during the remainder of the
1984-1985 .fiscal year. Projected year end revenue is $13,000.
23.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0347 Land Information System (continued)
NET COUNTY COST: Budgeted Amount -$21,960 Percent Realized: 72
Although revenues are running below the budgeted level, so are
expenditures. It is projected that the year end Net County Cost
will be more favorable than budgeted, i.e. , a larger negative cost
will be realized.
* Budget Unit 0355 Recorder
EXPENDITURES: Approved Allocation $657, 105 Percent Expended: 46
Expenditures are higher than anticipated as a result of occupancy
costs being budgeted too low. Remodeling of the office is also
occurring which has increased some operating costs . Remodeling
construction costs are charged to budget unit 0236 (Court Records
Automation) . The budgeted expenditures should not be exceeded by
year's end.
REVENUES: Budgeted $1, 005 ,000 Percent Received: 42
An analysis of the revenue to be received for this fiscal year indi-
cates that revenues will be over budget by about $150,000 as a
result of new legislation which goes into effect January 1, 1985 and
was not included in the final budget.
NET COUNTY COST: Budgeted Amount -$347, 895 Percent Realized:
The net county cost is a surplus to the county. The surplus will
be increased by the extra $150, 000 in revenue which will be offset
by the increased occupancy cost. At this time it would appear that
the net county surplus will be $125 ,000 higher than budgeted.
* Budget Unit 0356 Local Agency Formation Commission
EXPENDITURES: Approved Allocation $159,637 Percent Expended: 3
The expenses for this budget unit are charged from various county
offices to the Local Aqencv Formation Commission. Entries were sent
to the Auditor' s Office in December, 1984 and will be recorded on
the -next budget statement. The cost should be within budget for the
fiscal year.
24.
r ,
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0356 Local Agency Formation Commission (continued)
REVENUES: Budgeted $17, 500 Percent Received: 57
Revenues are received from agencies filing LAFCO applications and
it appears that revenue will be over budget by approximately $5,000
due to higher activity than was anticipated with the budget submittal.
NET COUNTY COST: Budgeted Amount $142, 137 Percent Realized: 11
The net county cost should be approximately $5,000 less than budgeted
as a result of the projected revenues being higher than budgeted.
Charges to this budget will increase the net cost during the last
two quarters of the year.
* Budget Unit 0357 Planning
EXPENDITURES: Approved Allocation $1, 351, 429 Percent Expended: 38
Overall expenditures are well within the budget due to the extended
vacancy of several staff positions. Services and Supplies accounts
are also running below budgeted levels because the position vacancies
result in less support expenditures . A year end expenditure surplus
of $100, 000 is projected.
REVENUES: Budgeted $683,540 Percent Received: 35
Budgeted revenue was based on planning fee increases being effective
July 1, 1984 . The increases did not go into effect until
January 17, 1985. This has resulted in revenue running below the
anticipated amount. The fee increases will generate about $20,000
during the remainder of this fiscal year.
NET COUNTY COST: Budgeted Amount $667,889 Percent Realized: 41
The Net County Cost is within the budgeted amount and is projected
to remain so by the end of the fiscal year.
25.
f
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0358 Planning Projects
EXPENDITURES: Approved Allocation $141, 186 Percent Expended: 55
There is no County money in this budget unit. All expenses are paid
by developer fees for the preparation of Environmental Impact
Reports. A higher than anticipated level of activity accounts for
the high expenditure level.
REVENUES: Budgeted $100, 000 Percent Received: 62
Revenue is shown to be less than expenditures because prior year
encumbrances of $41, 186 were carried forward to this year but
revenues were not. However, the prior year encumbrances will be
paid from prior year funds .
NET COUNTY COST: Budgeted Amount $14, 186 Percent Realized: 36
There is no Net County Cost in this budget unit. The Net County
Cost indicated results from the carry forward of prior year expendi-
ture encumbrances .
* Budget Unit 0359 Coroner
REVENUES: Budgeted $9, 000 Percent Received: 70
Revenue receipts above the amounts budgeted is expected from Napa
and Sonoma Counties for storing and x-raying of bodies from those
areas.
* Budget Unit 0360 Crossing Guards
EXPENDITURES: Approved Allocation $45, 722 Percent Expended: 15
This budget unit provides funds for the County to reimburse certain
school districts for the cost of providing crossing guards on
heavily traveled roads in the unincorporated areas. The allocation
includes funds carried forward from the 1983-1984 fiscal year to
cover the cost of services provided during that year. All budgeted
funds will be spent by the end of the fiscal year pursuant to
County/School District agreements.
NET COUNTY COST: Budgeted Amount $45, 722 Percent Realized: 15
The cost of this budget unit is financed totally with County funds.
26.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0361 Energy Conservation
EXPENDITURES: Approved Allocation $73,630 Percent Expended: 14
This budget unit provides the funds for one staff person and the
related support costs for developing, communicating and coordinating
a comprehensive energy conservation/management program. The expendi-
tures are below the budget amount because a John A. Hartford
Foundation grant, which could be used for non-salary costs only, has
expired. Expenses for the current fiscal year will be below the
authorized level by the amount of the expired grant, $25,000.
This budget unit includes an Expenditure Transfer representing time
the Energy Coordinator devotes to other Public Works Department
assignments .
REVENUES: Budgeted $25, 000 Percent Received: ¢�
The originally budgeted John A. Hartford Foundation grant of $25,000
has expired. No revenue from this source will be realized.
NET COUNTY COST: Budgeted Amount $48, 630 Percent Realized: 22
The Net County Cost is well within the budgeted amount and will
remain so through the end of the fiscal year.
* Budget Unit 0362 Emergency Services
EXPENDITURES: Approved Allocation $249,057 Percent Expended: 52
The Office of Emergency Services has this budget unit and budget
unit 0363 (Hazardous Materials Management) . This budget unit is
32% expended at this time. Charges have been made in error between
the two budget units and when they are corrected the budget should
be within budgeted levels.
REVENUES: Budgeted $138, 200 Percent Received:
Budgeted revenues represent amounts due from the Federal government
through the State of California to the County . There is a six to
12 months lag from the time the revenue is claimed until it is
received. The department will be within budget by the end of the
year.
27.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0362 Emergency Services (continued)
NET COUNTY COST: Budgeted Amount $110, 857 Percent Realized: 141
The appearance that net county costs will be exceeded is due to the
error in expenditure charges between budgets and the delayed payments
from the State of California.
When both items are resolved, the net county cost should be within
budgeted amounts. The budget will be closely monitored to ensure
that this happens .
* Budget Unit 0363 Hazardous Materials Management
EXPENDITURES: Approved Allocation $144, 801 Percent Expended: 32
As mentioned in Budget Unit 0362 (Emergency Services) , expenditures
have been charged in error to these two budget units and when the
Auditor corrects them the budget unit will be within budget.
REVENUES: Budgeted $43,400 Percent Received: 0
The revenue for this budget is a Federal/State Subvention which has
not been received yet, but will be received this fiscal year.
NET COUNTY COST: Budgeted Amount $101,401 Percent Realized: 45
At this date expenditures have been charged in error to this budget
unit. Also, revenues due from the Federal/State governments have
not been received . When needed corrections and adjustments are made
the net cost will be within budget.
* Budget Unit 0364 Public Administrator
EXPENDITURES: Approved Allocation $89, 245 Percent Expended: 42
Total expenditures for this budget are on target. The recent
relocation of the office has increased costs. However, temporary
personnel may not be needed as in the past, which will offset part
of the increased rent costs.
28.
r�
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0364 Public Administrator (continued)
REVENUES: Budgeted $20, 000 Percent Received: 130
Revenue has been high in the early part of the year because several
large estates were settled. Revenue will not continue to be
received at the same rate, but at year end, will be considerably
higher than originally anticipated.
NET COUNTY COST: Budgeted Amount $69, 245 Percent Realized: 17
Net county cost appears quite low for this budget because of high
revenue receipts early this fiscal year. A positive fund balance
is anticipated.
* Budget Unit 0366 Animal Services
EXPENDITURES: Approved Allocation $2, 148,488 Percent Expended: 34
At this point, with the recent events that Animal Services will be
continued for the remainder of fiscal year 1984-1985, expenditures
are projected in a range of $1, 800, 000 to $1,862, 000 which will be
as much as $348, 000 below the expenditure budget.
REVENUES: Budgeted $1 ,401, 810 Percent Received: 20
Revenues for this budget will not materialize as a result of the
cities not paying for services during this fiscal year. However,
it is anticipated that the range of revenues to be collected will
be $800,000 to $850, 000 , leaving approximately a $600,000 shortfall.
NET COUNTY COST: Budgeted Amount $746, 678 Percent Realized: 62
The reason the net county cost percentage is high at this point is
because the revenue percentage is low. The department had budgeted
$462,000 from cities to pay for six months of the net cost of
providing animal services. This revenue will not be realized as a
result of delaying the cities assumption of the responsibility for
their animal services until July 1, 1985.
29.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0450 Public Health
REVENUES: Budgeted $4 , 231, 100 Percent Received: 16
Vacancies and the loss of Account Clerks to process Public Health
revenue claims and billings contribute to lag in revenues and 75%
turnover within three months) . In addition, there is an historic
lag in State reimbursement. Positions have been filled and back-
logs should be caught up by end of February, 1985. In addition,
the State is presently in the process of computerizing their claim-
ing reimbursement system which should provide for a quicker response
time.
NET COUNTY COST: Budgeted Amount $5, 049, 740 Percent Realized: 62
Due to lag in revenues, net county costs appear to be high. However,
it is anticipated that claims and billings will be caught up and
budgeted revenues realized by the end of the year. It is, therefore,
expected that this budget will be within the net county cost level.
* Budget Unit 0452 Health Services - Environmental Health
REVENUES: Budgeted $681,600 Percent Received: 11
Revenues for this budget unit cannot be projected on a straight
line basis since 80% of revenues for permits and licenses are due
in March and April. Budgeted revenues also do not reflect food
service licenses and solid waste fees increases. These increases
are anticipated to generate an additional $120,000.
NET COUNTY COST: Budgeted Amount $738, 670 Percent Realized: 64
It is anticipated that since budgeted revenues will be exceeded by
the end of the year, this department should be well within net
county budget.
* Budget Unit 0453 Toxic Waste - Spill Clean-up
EXPENDITURES: Approved Allocation p Percent Expended: 100
In . 1982-1983 the Board of Supervisors established a fund to pay for
the •costs .of toxic waste spill clean-ups. For fiscal year 1984-1985
the Board determined that no specific funds would be appropriated
for this budget unit. Instead funds would be appropriated if
required for clean-up of a toxic spell. As of this date approxi-
mately $1, 400 has been expended for toxic waste spill clean-up.
30.
V
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0453 Toxic Waste - Spill Clean-up (continued)
REVENUES: Budgeted ¢ Percent Received: 100
The revenue for this budget represents reimbursement to the County
from the identified parties responsible for the toxic waste spills.
There were no approved revenues budgeted for this budget unit.
However, as of this date approximately $3,600 has been received.
NET COUNTY COST: Budgeted Amount W Percent Realized: a
There is no method to predetermine the extent to which spills may
occur and the amount of county support that may be required.
However, as of this date the costs for toxic waste spill clean-ups
have been totally offset by revenues received as reimbursement.
* Budget Unit 0460 California Children Services
EXPENDITURES: Approved Allocation $2, 222,917 Percent Expended: 49
Expenditures for permanent and temporary salaries which represent
over 70% of the salaries and benefits account are exceeding the
straight line projection. Temporary salaries, which were being
expended at a higher rate due to the personnel freeze, have now
decreased. An appropriation adjustment completed in October, 1984
to provide for Health Services internal adjustments reduced the
permanent salaries account in this budget unit. This has resulted
in the permanent salaries rate of expenditures exceeding the
straight line projection in relation to the reduced appropriation.
The professional and specialized services line item which represents
81% of the services and supplies account are also exceeding the
straight line projection. However, these expenditures represent
payments for services for a portion of the previous fiscal year.
Since the State will only reimburse for payments as of June 30,
expenditures in this account are cutoff at May 15 of each fiscal
year to allow for submittals by service providers and county pay-
ment by June 30 . Therefore, on an annualized basis of May 15, 1984
to May 15, 1985, the rate of expenditures is not as high as it seems .
On an annualized basis, it is expected that the rapid rate of
expenditures for temporary salaries and professional and specialized
services will subside. However, it is projected that total annualized
expenditures will exceed appropriations by approximately 1%.
31.
1 �
l
• ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0460 California Children Services (continued)
REVENUES: _ Budgeted $1, 804 , 000 Percent Received: 22 ..
The account clerks who process public health claims also process the
revenue claims for this budget unit. The turnover and lack of
personnel contribute to the lag in receipt of revenues . This back-
log is expected to be eliminated by February, 1985.
On an annualized basis realized revenues are projected to be 93% of
the budgeted amount. A recalculation of State reimbursement indi-4
cates that original initial revenue projected for direct services
in relation to administrative costs were too high.
NET COUNTY COST: Budgeted Amount $418, 917 Percent Realized: 162
It appears that the net county support for this budget unit will
exceed the appropriated amount. This is due to the combination of
annualized expenditures exceeding the budgeted amount by 1% and an
annualized revenue shortfall of 7%.
The approved net county costs represent the adjusted amount after
an appropriation adjustment was approved in October, 1984 which
reduced the appropriation to this budget unit.
The annualized net county amount does not exceed the 1/40 mil rate
required to be set aside for Crippled Children' s Services. The
budget staff will continue to follow up on this matter with the
Health Services Department.
*Budget Unit 0465 Hospital Subsidy
EXPENDITURES: Approved Allocation $13, 332, 971 Percent Expended: 25
This budget unit funds the General Fund subsidies to the Hospital and
Health Plan. These expenditures are not projected on a straight line
basis because there is a lump sum interest charge which occurs at the
end of the fiscal year based on the year's actual long and short term
interest costs.
The county' s contract administrator, Nu-Med, is currently preparing
the 2nd quarter detailed revenue and expenditure analysis and annual
projections. When that has been completed, additional comments will
be provided. It is know, however, that recommended budgetary
correction for Workers ' Compensation, Retirement Savings, Ambulance
Subsidy, and long-term interest savings will make a net addition to
the County subsidy of $637, 903. Additionally, the Hospital census,
patient revenues, Health Plan revenues, and Health Plan Out-of-Plan
expenditures are areas of concern which will continue to be monitored
closely. No adjustments are recommended at this time for those areas
of concern.
32.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0465 Hospital Subsidy (continued)
NET COUNTY COST: Budgeted Amount $13, 332, 971 Percent Realized: 24. 83
It is expected that the budgeted Hospital and Health Plan subsidies
will be fully expended. In addition, fluctuations in inpatient
census, patient revenues, and Out-of-Plan expenditures will continue
under close scrutiny.
* Budget Unit 0467 Alcohol/Drug Abuse/Mental Health
EXPENDITURES: Approved Allocation $20 , 959, 222 Percent Expended: 39
The finance system information for this budget unit lags one month
behind the period reported for most other budget units. Thus, the
first four months show only 33% of the year, but 39% of this budget
unit has been expended. A notable problem exists in the Workers'
Compensation account where incorrect budgeting factors were provided
to the Health Services Department. A deficit is expected in that
account for this reason.
The expenditure pattern is also distorted by the fact that there
is an extra month of expenditures shown for payments to contractors,
due to the timing of the finance system reports.
Although annual projections show these total expenditures to be
within the expenditure allocation, this is not a certainty. This
office will watch expenditures closely.
REVENUES: Budgeted .$18,918, 325 Percent Received: 10
These revenues appear to be under-recovered since there have been
no interdepartmental payments to this budget unit from the Hospital
or Health Plan yet this year. These intra-departmental charges are
expected to bring the revenues up to the budgeted level by the end
of the year. Nu-Med, the county' s contract administrator, has been
requested to make the necessary journal entries by the date of the
next finance system report.
NET COUNTY COST: Budgeted Amount $2,040, 897 Percent Realized: 308
This percentage of net county cost for this budget is distorted by
the lack of receipt of six months of intra-departmental revenues
from the Hospital and Health Plan. The administrative office will
monitor this budget closely as actual charges and revenues become
available.
33.
ATTACHMENT I
. 1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0470 State Mental Health
EXPENDITURES: Approved Allocation $800 ,000 Percent Expended: 10 .
The experience in this budget unit is distorted by the delays in
processing State billings. Based on historical experience, these
expenses are expected to reach the full budgeted level this year.
It should be noted that the County has an unfunded potential
liability of $588, 265 in payments to the State for overuse of the
county' s Napa bed allocation. So far the county has not actually
received this charge, and does not expect to in 1984-1985.
NET COUNTY COST: Budgeted Amount $800,000 Percent Realized: 10
As noted above, expenses in this budget unit are expected to reach
the full budgeted level after resolution of the State billing
processing backlog.
* Budget Unit 0472 General Sewer Planning
EXPENDITURES: Approved Allocation $30,000 Percent Expended: 25
This budget unit funds staff of the Environmental Control Division
of the Public Works Department which provides technical and adminis-
trative services related to water, sewer and other environmental
issues where no other agency has jurisdiction and no other funding
is available. All of the budgeted funds will be spent.
NET COUNTY COST: Budgeted amount $30, 000 Percent Realized: 25
The total cost of this budget unit is financed with County money.
* Budget Unit 0473 Solid Waste Management
EXPENDITURES: Approved Allocation $146 ,000 Percent Expended: 50
Expenses in this budget unit represent the amount of Public Works
Department staff time devoted to solid waste projects, and to
recycling and litter control activities. The higher than antici-
pated expenditures to date reflect the fact that a large amount of
staff time has been spent in the County/Central Contra Costa
Sanitary District Solid Waste Management Project. This project
will terminate soon so year end expenditures will remain within
the budgeted amount.
34.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0473 Solid Waste Management (continued)
REVENUES: Budgeted $108,600 Percent Received: 58
The major source of revenue for this budget unit is the solid waste
disposal fee levied on landfill _ operators . The fees were increased
by the Board of Supervisors at the beginning of the fiscal year in
order to cover the County' s total cost of this budget unit. Higher
than ancitipated revenues to date reflect the fact that the fees
were adjusted subsequent to adoption of the final budget to cover
the County 's share of the County/Central Contra Costa Sanitary
District Solid Waste Management Project. Also, year-to-date
revenue includes some revenue deferred from the prior year. A
minor source of revenue is derived from the sale of white office
paper, as part of the County' s recycling efforts .
NET COUNTY COST: Budgeted Amount $73, 400 Percent Realized: _ 25
It is projected that by the end of the fiscal year the Net County
Cost will be less than the budgeted level by about $10, 000 .
* Budget Unit 0500 Social Service
REVENUES: Budgeted $24, 124 , 196 Percent Received: 17
There is a lag in revenues due to the State 's delay in reimbursing
claims. This lag is not restricted to this year's budget or to this
department. At this time last year with 42% of the fiscal year
elapsed, 16% of budgeted revenues were received. Final 1983-1984
revenues realized were only 92% of budgeted amount. This was
attributable to the fact that the 1983-1984 third and fourth
quarters claim reimbursements which represented 3. 3% of the
budgeted revenues had not been received. Additionally, caseloads
were less than originally projected. Total 1983-1984 expenditures
were 96% of the appropriated amount. Caseloads have continued to
decline this fiscal year and revisions in revenue projections have
been completed to reflect this.
During the last fiscal year, the Administrator's Office followed up
on the County Auditor-Controller' s Office attempts to reduce the
reimbursement turnaround time. There has been some improvement;
however, the county has still not received State reimbursements for
administrative claims since the last quarter of fiscal year
1983-1984. The office will continue to follow up with the County
Auditor-Controller's Office and the State on this matter.
35.
• ; ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0500 Social Service (continued)
NET COUNTY COST: Budgeted Amount $10, 320,520 Percent Realized: 83
it is hoped that improvement will continue in the State reimburse-
ment turnaround time. Annualized projections for expenditures and
revenues indicate this budget will be within the approved net county
support level, even though current projections do not support this
conclusion.
* Budget Unit 0516 Aid to Families with Dependent Children
EXPENDITURES: Approved Allocation $63, 169, 994 Percent Expended: 47
The budget statement ending December 19, 1984 includes the AFDC
grants issued for December, 1984. Therefore, the expenditures are
really for a 50% period instead of 42%. Using this basis, expendi-
tures at a 47% level are within the projected straight line basis
and are anticipated to continue to stay within appropriation.
REVENUES: Budgeted $59,679, 046 Percent Received: 41
State advances are received by the County prior to the first and
fifteenth of each month for AFDC grants. These advances are
deposited in the General Fund. At the beginning of the next succeed-
ing month, the County Auditor-Controller journal transfers the
actual amounts incurred for the previous month to credit the depart-
ment revenues. Therefore, although it appears that there is a
slight lag in revenues in this specific budget unit, the County is
actually in receipt of these funds .
NET COUNTY COST: Budgeted Amount $3,494,948 Percent Realized: 155
Actual caseloads are less than projected. It is anticipated that
this budget will be within net county cost level by 'the end of the
fiscal year.
* Bud_qet Unit 0518 Aid to Families with Dependent Children-Foster Care
EXPENDITURES: Approved Allocation $9, 910,020 Percent Expended: 50
Similar to the other AFDC budgets, the budget statement includes
AFDC-FC grants issued for December, 1984. Therefore, expenditures
are really for a 50% period instead of 42%. Using this 50% basis,
expenditures are consistent with the projected straight line level.
36.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0518 AFDC - Foster Care (continued)
NET COUNTY COST: Budgeted Amount $546, 840 Percent Realized: 53
Actual caseloads are running at level projected. It anticipated
that the net county costs for this budget unit will be within the
budgeted net amount.
* Budget Unit 0519 Adoption Assistance Program
EXPENDITURES: Approved Allocation $155, 900 Percent Expended: 71
This program is 100% federally and state funded. Expenditures for
this program are running higher than originally projected. An
increase in the appropriation and corresponding revenues will
probably be required before the end of the fiscal year.
REVENUES: Budgeted $155, 900 Percent Received: 6
This program is supposed to be 100% federally and state funded. The
County submits claims to the State on a monthly basis for reimburse-
ment of costs. The small amount of revenues received to date
reflects the lag in the State reimbursement process. The latest
reimbursement received by the County is for May, 1984 costs
received in September, 1984.
Over the past year staff from the Auditor-Controller's Office has
been in contact with State representatives to reduce the reimburse-
ment turnaround time. There has been improvement in certain areas
but not in all areas. The office will continue to follow up on
this matter with the Auditor-Controller' s Office and the State.
NET COUNTY COST: Budgeted Amount 0 Percent Realized: 100
There is no county support appropriated for this budget unit. It
is expected that by the end of the year revenues will equal
expenditures.
* Budget Unit 0522 Aid to Adults
EXPENDITURES: Approved Allocation $80,000 Percent Expended: 53
This program is 100% State funded. Expenditures for this program
are running higher than the straight line projection. If the
expenditures continue at this rate, an appropriation increase will
be required.
37.
1
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0522 Aid to Adults (continued)
REVENUES: Budgeted $80, 000 Percent Received: p'
The State is approximately one year behind in reimbursement for
costs incurred for this program. This is part of the larger issue
of delays in State reimbursement in a variety of areas. The
Auditor-Controller' s Office and the Administrator's Office will
continue to work with the State on this matter.
NET COUNTY COST: Budgeted Amount 0 Percent Realized: 100
There is no county support appropriated for this budget unit. It
is hoped that by the end of the year State reimbursement will be
received on a timely basis so that revenues equal expenditures.
Continuing efforts will be made to ensure that this goal is met.
* Budget Unit 0524 Aid to Refugees
EXPENDITURES: Approved Allocation $477, 000 Percent Expended: 52
This program is 100% federally funded. Expenditures for this program
are running higher than originally projected. An increase in the
appropriation and corresponding revenues will be required before the
end of the year, but no General Fund increase will be involved.
REVENUES: Budgeted $477,000 Percent Received: 43
The county submits claims on a monthly basis to the State for costs
incurred for the previous month. The slight delay in revenues
reflect the fact that costs are recovered after the fact.
NET COUNTY COST: Budgeted Amount 0 Percent Realized: 100
There is no county support appropriated for this budget unit. It
is expected that by the end of the fiscal year, total revenues will
equal total expenditures.
38.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0579 Veterans ' Resources
REVENUES: Budgeted $29,677 Percent Received: N
Revenues for this budget unit cannot be projected on a straight line
basis . Revenue is from a State Department of Veteran Affairs
allocation and is based upon the number of claims filed. The actual
allocation accepted by the Board on December 4, 1984 is for $27, 849.
The Auditor submits claims for reimbursement after the first six
months of expenditures and at end of fiscal year. Annualized
revenues for 1984-1985 will be the $27, 849 amount, slightly less
than the amount budgeted.
NET COUNTY COST: Budgeted Amount $190, 870 Percent Realized: 41
This budget unit will be within the net county cost level because
lower expenditures are expected to offset the lower than expected
receipt of revenues.
* Budget Unit 0583 Private Industry Council
REVENUES: Budgeted $5,549,503 Percent Received: 32
There is a slight .delay in receiving revenues in this budget unit
since funds are drawn against a letter of credit after expenses are
incurred. Usually funds are drawn within two to three weeks after
the close of a budget period (i.e. , November 15 to December 12, 1984) .
All budgeted revenues are for committed allocations for specific
programs . It is expected that expenditures will match revenues
with the required county match considered in the formula.
NET COUNTY COST: Budgeted Amount $7, 500 Percent Realized: 91
The net county cost for this budget represents the county's share for
one-half of the cost of the Women' s Advisory Committee on the
Employment and Economic Status of Women. The activities of this
committee are not fully eligible for Federal funding. It is
expected that the county cost for this budget will be limited to
the budgeted amount.
39.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0585 Domestic Violence Victim Assistance
EXPENDITURES: Approved Allocation $58, 437 Percent Expended: 30
Funds for this budget are expended in equal monthly increments to
reimburse the expenditures of Battered Women's Alternatives
through a contract with the District Attorney's Office. The budget
unit appears underspent, since only four months of reimbursement
shows as expenditures thus far. The allocation is expected to be
fully expended by the end of the fiscal year. Funds in this budget
unit are collected as a fee on marriage licenses and must, by law,
be used for a domestic violence victim assistance program. Board
policy is to carry forward into the next fiscal year any revenue
collected in excess of costs.
* Budget Unit 0588 Community Services
EXPENDITURES: Approved Allocation $1,619, 953 Percent Expended: 49
A majority of the programs in this budget unit are funded on a
calendar year basis . Appropriations for a major program represent
a six month period (second half of calendar year) while expenditures
continue based on a yearly basis in anticipation of receipt of 1985
funds . Since there is no assurance of 1985 allocations at this time
of the 1984-1985 budget preparation, no appropriation for these funds
are included in the 1984-1985 budget.
The department has been awarded their 1985 allocations and will be
completing an appropriation adjustment to augment the budget. The
percentage expended as compared to the total appropriation will be
as expected once this appropriation adjustment is made.
REVENUES: Budgeted $1, 529 , 763 Percent Received: 41
There is a short time lag in journal transfers for administrative
costs and State reimbursements. There is a much greater time lag
for Federal reimbursement. All budgeted revenues are for known
allocations for specific programs. Therefore, it is anticipated
that revenues will match expenditures with the required county
support considered. The Administrator's Office will continue to
work with the department in decreasing the lag time for reimburse-
ment of expenses.
40.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0588 Community Services (continued)
NET COUNTY COST: Budgeted Amount $90, 190 Percent Realized: 100
The net county cost for this budget represents the required 20%
county match of administrative costs for the Headstart Program
(Total $450, 901) . It is expected that the county support for this
budget unit will be restricted to the required match amount.
* Budget Unit 0590 Community Development
EXPENDITURES: Approved Allocation $301, 000 Percent Expended: 42
This budget unit consists entirely of Federal funds received from
the U. S. Department of Housing and Urban Development for adminis-
trative costs related to community development and housing assist-
ance activities . Expenditures to date are in accordance with the
budget.
REVENUES: Budgeted $301, 000 Percent Received: 21
Revenue is lagging due to time it takes the County Auditor-Controller
to submit reimbursement claims to the U., S. Department of Housing and
Urban Development for payment. The County "draws down" the Federal
funds against a HUD letter of credit.
* Budget Unit 0591 Housing Rehabilitation
EXPENDITURES: Approved Allocation $1, 159, 934 Percent Expended: 29
This budget unit provides for the housing rehabilitation program
administered by the Building Inspection Department and is financed
mainly with Community Development Block Grant funds . The level of
expenditure depends on the number of rehabilitation loan applicants.
Expenditures are projected to run below the budgeted level. However,
these funds are restricted and any surplus funds would be carried
forward to the next fiscal year.
REVENUES: Budgeted $1, 158, 000 Percent Received: 19
Revenue is lagging because of time required to process reimburse-
ment claims -to the. U. S. Department of Housing and Urban Development.
41.
96'
• ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0591 Housing Rehabilitation (continued)
NET COUNTY COST: Budgeted Amount $1, 934 Percent Realized:
This budget unit is financed with Federal funds . The small net
county cost represents expenditures determined to be non-reimbursable.
* Budget Unit 0621 County Library
EXPENDITURES: Approved Allocation $1, 232, 367 Percent Expended:
There will be no expenditures in this budget for 1984-1985 because
all available funding was transferred to other areas during the
first half of the fiscal year.
NET COUNTY COST: Budgeted Amount $1, 232, 367 Percent Realized: Q'
The total allocation to this budget unit has been transferred to
other General Fund budgets . Therefore, there will be no expendi-
tures in this budget unit. The loss of this funding source will
be made up by an allocation from the Special District Augmentation
Fund to the County Library.
* Budget Unit 0629 Aid to Library Service Areas
EXPENDITURES: Approved Allocation $100,000 Percent Expended: 17
The funding for this budget was transferred by the Board to other
areas during the first half of the fiscal year. Therefore, no
expenditures will be made in this budget.
NET COUNTY COST: Budgeted Amount $100 ,000 Percent Realized: or
The total allocation to this budget unit has been transferred to
other General Fund budgets . Therefore, there will be no expenditure
in this budget unit. The loss of this funding source will be made
up by an allocation from the Special District Augmentation Fund to
County Service Area LIB-10.
42.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0650 Public Works
EXPENDITURES: Approved Allocation $5, 372, 713 Percent Expended: 55
The net expenditures to date indicate they are higher than budgeted
due to the fact that large amounts of expenditure transfer credits
have not yet been processed. Many of these adjustments are not
made until mid-year or later. It must also be noted that the
expenditure allocation includes about $98, 000 of prior year
encumbrances . Some of the budget unit accounts experience high
expenditures at the beginning of the fiscal year, reflecting road
repair activities that are undertaken during the summer months .
The year end projection is that this budget unit will be under
spent by about $300, 000 .
REVENUES: Budgeted $4, 913, 520 Percent Received: 50
Revenue is running higher than budgeted year-to-date and is
projected to exceed the budgeted amount for the total year. This
reflects the fact that the department is providing more services
to other agencies, e.g. , cities, than anticipated and, in turn, is
receiving more revenue for these services than expected.
NET COUNTY COST: Budgeted Amount $459, 193 Percent Realized: 105
The Net County Cost is higher than budgeted at this point in time
due to the fact that large expenditure transfers have yet to be
made. With higher than anticipated revenues being received, the
year end Net County Cost will be within budget, or maybe even less.
* Budget Unit 0661 Road Construction - General Fund
EXPENDITURES: Approved Allocation $13, 159 Percent Expended: 12
There were no funds originally provided in this budget unit. The
current appropriation consists of funds carried forward from the
1983-1984 fiscal year for the installation of street handrails in
Crockett. _ It is not known at this time if the funds will be spent.
NET COUNTY COST: Budgeted Amount $13, 159 Percent Realized: 12
The cost of this budget unit is financed totally with County funds.
The net cost is reflective of prior year carry forward amounts.
43.
• ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0671 Road Maintenance - General Fund
EXPENDITURES: Approved Allocation $1, 369, 098 Percent Expended: 45
There was no funding originally recommended for this budget unit.
The current appropriation reflects money carried forward from the
previous fiscal year for storm damage repair projects not yet
completed and new funds anticipated for additional projects to be
initiated during the current year. The Public Works Department
plans to adjust this budget to reflect a total year expenditure
appropriation of about $2,110, 000. Of this amount it is projected
that $1, 500, 000 will be spent this year, with the remainder being
carried forward to the 1985-1986 fiscal year.
REVENUES: Budgeted $1, 324, 000 Percent Received: a
Revenue will be received this year for projects completed in the
prior year. It is unknown at this time how much of the budgeted
current year revenue will be received. Most likely a majority of
the current year revenue will be received next year as current
projects are completed.
NET COUNTY COST: Budgeted Amount $45, 098 Percent Realized: 0
The Net County Cost reflects prior year expenditure encumbrances
carried forward to the current year. Inasmuch as revenues are not
also carried forward, a current net cost is indicated. However,
these prior year encumbrances will be paid from prior year budget
funds, not current year appropriations.
* Budget Unit 0701 Parks Administration
EXPENDITURES: Approved Allocation $86, 470 Percent Expended: j7
This budget unit consists of off-highway vehicle registration fees
which are to eventually be used for the establishment of an off-
highway vehicle park. The funds are restricted for that purpose.
No expenditures are expected during this fiscal year.
REVENUES: Budgeted $9, 000 Percent Received: 63
Revenue from off-highway vehicle registration fees is running above
budget. It is projected that year end revenues will exceed the
budgeted level by about $2, 500 ,
44.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0701 Parks Administration (continued)
NET COUNTY COST: Budgeted Amount $77, 470 Percent Realized: p
The Net County Cost figure actually represents the balance of off-
highway vehicle registration fees carried forward from the previous
fiscal year. This balance plus the expected revenue for the current
year equals the total current year appropriation.
* Budget Unit 0712 Small Parks
EXPENDITURES: Approved Allocation $41, 913 Percent Expended: ;f
This budget unit includes funds for the development of local parks
in the Oakley area. No expenditures are anticipated during this
fiscal year.
REVENUES: Budgeted $41,500 Percent Received: 43
The revenue consists of a balance of funds transferred from former
County Service Area LIB-11 and State grant funds . It is projected
that all budgeted revenue will be received by the end of the fiscal
year.
NET COUNTY COST: Budgeted Amount $413 Percent Realized: p
The Net County Cost reflects a prior year expenditure encumbrance
carried forward to the current year. This encumbrance, however,
will be paid from prior year funds, not from current year appropri-
ations.
* Budget Unit 0730 Memorial Buildings
EXPENDITURES: Approved Allocation $19,140 Percent Expended: 72
Expenditures in this budget are for critical maintenance problems
for the veterans buildings. The expenditures do not follow a
straight line projection and are usually greater during the early
part of the fiscal year. Later in the year, as funds are depleted,
routine maintenance is deferred and only emergency repairs are made.
This allows the budget to stay within budget allocations.
45.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0730 Memorial Buildings (continued)
REVENUES: Budgeted $1, 640 Percent Received: 48
Revenues for this budget represent reimbursement from veterans
organizations for sewer use charges billed to the county as the
owner of the various veterans buildings . These charges were
slightly higher than had been projected, which is reflected in
greater revenue than anticipated.
NET COUNTY COST: Budgeted Amount $17, 500 Percent Realized: 73
Expenses and revenues do not follow a straight line pattern for this
budget. Year estimates are in line with the budget projections .
* Budget Unit 0540 Medical Services
EXPENDITURES: Approved Allocation $50, 367, 187 Percent Expended: 41
A detailed analysis of revenues and expenditures for the first six
months is currently underway. Although it generally appears that
expenditures will remain within budgeted levels the Administrator's
Office will be closely reviewing the six month expenditure analysis
with the contract administrator and with the department staff.
REVENUES: Budgeted $51, 285,458 Percent Received: 31
Billing delays associated with the recent conversion to a new
patient accounting system are responsible for major delays in
generating anticipated revenues. Nu-Med has set the goal of
March 15, 1985 for elimination of the billing backlog.
A decline in the Hospital census from the level of 120 anticipated
in the budget to 117 average per month for the first five months of
this fiscal year is a source of concern. The department is presently
re-evaluating census and revenue projections for the remainder of the
year. Reductions in estimated revenue will necessitate corresponding
reductions in expenditures.
NET COUNTY COST: Budgeted Amount -$918, 271 Percent Realized: 0328.4
The net county cost, which anticipates an excess of $918 ,271 in
revenues over expenditures, is designed to address the negative
fund balance remaining from the prior year.
46.
a
• ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0540 Medical Services (continued)
Nu-Med is generally predicting that the net county cost will remain
within budgeted levels with the following variations:
1 . Workers ' Compensation - A deficit of $528,635
is expected due to the department being
provided incorrect budgeting factors for this
account.
2. Interest Expense - this account is now
projected to have a surplus of $333, 185 due
to lower short-term interest rates and new
information regarding the payment schedule
for the longµterm interest on previous debt
financing.
3. Ambulance Services - the ambulance subsidy
was slated for elimination July 1, 1984 but
Board action has kept it in full force at an
unbudgeted rate of $168, 000 annually.
Because of the critical and volatile nature of the expenses and
revenues in this budget unit, we will shortly be reviewing with
Nu-Med and the department staff the results of their upcoming
revenue and expenditure analysis .
47.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
NON-GENERAL FUND
* Budget Unit 0006 General Road Fund Revenue
REVENUES: Budgeted $8, 586, 000 Percent Received: 43
This is a revenue account which contains the Road Fund revenues
received from the State based on gasoline sales and allocated to
local government entities in accordance with several factors,
including number of registered vehicles per jurisdiction. It is
projected that the full amount of budgeted revenue will be received
this year.
* Budget Unit 0007 Federal Revenue Sharing
REVENUES: Budgeted $5, 075, 000 Percent Received: 23
This budget was estimated at the fiscal year 1983-1984 level. The
County received notification from the Federal government of the
reduction in the allocation following the October 1, 1984 allocation
of Revenue Sharing Funds to Contra Costa County. The total amount
of the loss is over $100, 000 .
* Budget Unit 0113 Library Plant Acquisition
EXPENDITURES: Approved Allocation $58, 300 Percent Expended: 18
Expenditures are all related to project activity. Several reroofing
projects are funded from current and prior year funds. These
projects will proceed this spring and summer. All of the funds
allocated will either be spent or encumbered by year-end.
REVENUES: Budgeted $58, 300 Percent Received: ¢'
J
The budgeted revenue was to be a subsidy from the General Fund to
the Library Fund. Recent changes in funding will permit the
substitution of Special District Augmentation Fund revenues for the
General Fund allocation. The transfer of revenue sources should
occur in early 1985.
NET COUNTY COST: Budgeted Amount $59, 300 Percent Realized: a
The net county cost for this budget will remain zero as a result of
the shift of revenue sources from General Fund to Special District
Augmentation Fund.
48.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0117 Los Medanos Capital Project - State
EXPENDITURES: Approved Allocation 0 Percent Expended:
Funds indicated in current financial statements are remaining from
a prior year State grant allocation for this capital project. No
additional revenues or expenditures are expected.
* Budget Unit 0118 Los Medanos Capital Project - County
EXPENDITURES: Approved Allocation $358, 255 Percent Expended: 29
The allocation for this budget is the County match for the State
grant to remodel the former Los Medanos Hospital for clinic use.
The amount includes interest earnings on the county match added
during the year for completion of the project. As with most capital
projects, review of expenditure progress does not lend itself to
straight line projections. The project is proceeding normally.
REVENUES: Budgeted q Percent Received: a
Interest earned on the county matching portion of this County/State
funded project is credited to this budget unit. All accumulated
interest was appropriated during the current fiscal year for
additional work to complete the project. No revenue was projected
for 1984-1985.
NET COUNTY COST: Budgeted Amount $358,255 Percent Realized: 29
There are no revenue or expenditure transfers to offset the County
cost of the remodel project. The State grant matching funds are
in a separate budget unit.
* Budget Unit 0119 Criminal Justice Facilities Construction Fund
EXPENDITURES: Approved Allocation $1, 106 ,872 Percent Expended: 23
The allocation for this budget included $600, 000 of new funds for
1984-1985 and carry-over from prior years. The expenditures are all
for the Richmond Court remodeling project, which will be completed
in April, 1985 . All funds will be used for criminal justice related
projects such as the new jail, Sheriff communications and Superior
Court.
49.
' c
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0119 Criminal Justice Facilities Const. Fund (continued)
REVENUES: Budgeted $600, 000 Percent Received: 43
Revenues from court fine surcharges are slightly ahead of projections
and are expected to be slightly over budgeted amounts by the end of
the year.
NET COUNTY COST: Budgeted Amount Percent Realized: Qr
There is no county cost impact on the General Fund for this budget
unit. All funds received are restricted for use for ciminal justice
facility construction.
* Budget Unit 0120 Plant Acquisition - San Crainte
EXPENDITURES: Approved Allocation $7, 000 Percent Expended: 100+
The allocation for this budget represents anticipated costs at the
time final budget was adopted. The expenditure level will reflect
the activity in design work on a flood control project charged
against the available funding from prior years . Adjustments will
be made during the year to increase the appropriation to match
expenditures.
REVENUES: Budgeted $7, 000 Percent Received: 96
Revenues are derived from drainage acreage fees charged to developers,
and from interest earnings on the fund. Both are ahead of projections
for this fiscal year.
NET COUNTY COST: Budgeted Amount Percent Realized:
There is no General Fund money involved in this budget unit. Funds
collected for this unit can only be used for drainage improvements
and planning in the district boundaries.
* Budget Unit 0122 Courthouse Construction Fund
EXPENDITURES: Approved Allocation $561, 727 Percent Expended: 7
All 'amounts allocated for this budget are dedicated for Courthouse
construction and are being expended on the Superior Court Annex
project. The final budget amount of $400,000 has been augmented by
prior year appropriations. Year-end projections indicate that
approximately 50% of the allocation will be used.
50.
I
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
NON-GENERAL FUND
Budget Unit 0122 Courthouse Construction Fund (continued)
REVENUES: Budgeted $400,000 Percent Received: 46
Revenues from court fine surcharges are somewhat ahead of projections
at this time and represent increased court activity. It is expected
that this trend will continue throughout the fiscal year.
NET COUNTY COST: Budgeted Amount Percent Realized: .0
There is no net County cost for this budget unit because all funds
are non-General Fund revenues restricted to use for Courthouse
construction projects only.
* Budget Unit 0123 El Pueblo Dav Care Project
EXPENDITURES: Approved Allocation Percent Expended -100
This project was funded and completed in prior years. Any expenditures
appearing in the account are miscoded and should have been charged
to another budget. This error will be corrected by the end of the
fiscal year.
NET COUNTY COST: Budgeted Amount Percent Realized -100
Because of the miscoded expenditure, it appears that this budget
will have a net County cost. However, corrections will be made on
the expenditure reports, which will bring the net County cost back
to zero by the end of the fiscal year.
* Budget Unit 0124 East County A/P Capital Project
EXPENDITURES: Approved Allocation $98,500 Percent Expended 14
The allocation for this budget represents carry-over funds from
prior year allocations of federal funds, and matching funds from
the Airport Enterprise Fund. Expenditures have been related to
consultant activitv in studies for the East County Airport Project.
Public hearings are being held on the preferred location for an
East County .Airport. Further expenditures on the project will
depend upon' the outcome of the hearings and Board decisions on
the concept of an additional County airport in the East County.
51.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0124 East County A/P Capital Project (continued)
REVENUES: Budgeted qr Percent Received: p
There is no revenue budgeted for 1984-1985 ,for this budget unit.
Revenues shown on financial report are from prior years.
NET COUNTY COST: Budgeted Amount 0 Percent Realized:
There is no net county cost for this budget unit because all funds
are either Federal grant or Airport Enterprise funds.
* Budget Unit 0125 Buchanan A/P Improvement Projects
EXPENDITURES: Approved Allocation $1,025 , 725 Percent Expended: 6
Expenditures for this budget are for various capital projects at
Buchanan Field. The projects are 90% federally funded and 10%
locally funded through the Airport Enterprise Fund revenues.
Expenditures for projects are typically low in the planning and
design stage and increase when construction commences. The current
percentage reflects that pattern.
REVENUES: Budgeted $1, 025, 500 Percent Received: 11
Revenues from the Federal grants for 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 to construction
later in the year.
NET COUNTY COST: Budgeted Amount 0 Percent Realized: a
There are no net county costs for expenditures in this budget unit
as all of the funds are either Federal grants or Airport Enterprise
Funds.
* Budget Unit 0161 Survey Monument Preservation
EXPENDITURES: Approved Allocation $186,710 Percent Expended: 23
Funds in this budget unit are restricted and may be used only for
the maintenance of major historical land division lines . The level
of expenditures depends on how much of this type of survey work is
needed each year. Charges against this budget unit reflect Public
Works Department staff time devoted to this function. Some prior
year encumbrances are included in the appropriation.
52.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0161 Survey Monument Preservation (continued)
Projected expenditures will be significantly less than the amount
of funds available.
REVENUES: Budgeted $45, 000 Percent Received: 48
The revenue consists of a Recording fee collected on certain grant
deed conveyances . Revenue is projected to exceed the budgeted
amount by $7,000 .
NET COUNTY COST: Budgeted Amount $141, 710 Percent Realized: 15
The Net County Cost represents the prior year balance carried forward
to the current year. This balance plus the anticipated current year
revenue equals the total current year appropriation. It appears
that the net county cost will be below expectations because expendi-
tures are lower and revenues are higher than planned.
* Budget Unit 0236 Court Records Automation
EXPENDITURES: Approved Allocation $17,693 Percent Expended:
This budget unit was created to account for the additional $1 civil
filing fee authorized by the Board for collection as of
January 1, 1984. Funds will be accumulated over time for an auto-
mated civil system for the courts. A balance of $6 ,093 was carried
forward in this account from the last fiscal year. It is anticipated
that no funds will be expended from this allocation in this fiscal
year.
* Budget Unit 0237 Clerk Records Automation
EXPENDITURES: Approved Allocation $33,529 Percent Expended: 5
This is a special fund. The funds can only be spent for automation
of Clerk's records. The expenditures to date are for temporary help
which are automating Clerk' s records. Plans are being developed to
acquire needed equipment and programs to continue automation of the
Clerk's records.
53.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0237 Clerk Records Automation (continued)
REVENUES: Budgeted $33, 529 Percent Received: 35
Revenues for the fund are accumulated as a result of a $1 filing fee
for certain civil documents. Funds are being accumulated to purchase
necessary equipment and programs to continue automation of the
Clerk 's records.
NET COUNTY COST: Budgeted Amount Percent Realized:
This is a special fund which is used to automate Clerk records.
The fund balance will approximate $30,000 unless it is decided to
accelerate expenditures from this account.
* Budget Unit 0256 Criminalistics Laboratory Fund
EXPENDITURES: Approved Allocation $4,489 Percent Expended: 27
This program is supported entirely by fines from Health and Safety
Code Section 11372. 5 convictions (substance abuse) . Monies may
only be used for training of criminalists in the Crime Laboratory.
This training is not regular throughout the year, but is based on
need and availability. The allocation is expected to be utilized.
REVENUES: Budgeted $2, 500 Percent Received: 86
Revenue for this budget should exceed the allocation. If not used
this year, it will be encumbered and carried forward.
NET COUNTY COST: Budgeted Amount ¢ Percent Realised: ¢�
This is not a General Fund. Therefore, any changes in the financing
of the budget will have no effect on the General Fund.
* Budget Unit 0354 Recorder Micrographics
EXPENDITURES: Approved Allocation $394, 565 Percent Expended: 4
This is a special fund that is derived from charging $1 for recorded
documents and is to be utilized to automate Recorder' s records. The
fund balance will be utilized to pay for the remodel of the Recorder's
Office. With these expenditures considered, the fund should be
expended in "its entirety this year.
54.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0354 Recorder Micrographics (continued)
REVENUES: Budgeted $170, 000 Percent Received: 51
Revenues are higher than budgeted as a result of increased activity.
This trend is expected to continue for the remainder of the fiscal
year.
NET COUNTY COST: Budget Amount $224, 565 Percent Realized:
As indicated in the expenditure category, plans have been made to
spend the net county cost this fiscal year. At the present time
costs are being accumulated in the Plant Acquisition account for
the Recorder's Office and will be transferred to this budget unit
when the remodeling project is complete. In addition, needed-
equipment will be charged directly to the budget unit.
* Budget Unit 0367 Game Protection
EXPENDITURES: Approved Allocation $29, 293 Percent Expended: 17
State Fish and Game Code provides that one-half of the fines levied
for violations of the California Fish and Game Code must be
deposited in this fund and spent only for purposes defined in the
Code Section. Thus far, none are planned for 1984-1985 .
REVENUES: Budgeted $8, 000 Percent Received: 142
It would appear that based on the $11, 334 received to date the
County will exceed budgeted revenues in this special fund by a
substantial amount.
NET COUNTY COST: Budgeted Amount $21,293 Percent Realized:
The funds in this account can only be spent for purposes defined in
the Code. The fund balance at June 30, 1984 may equal $43, 000 if
it is not reduced by expenditures during the remainder of the year.
55.
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0530 General Assistance Emergency Authorization
EXPENDITURES: Approved Allocation $50,000 Percent Expended: 13
The expenditures in this budget unit represent General Assistance
vendor payments, usually for emergency situations. These expendi-
tures cannot be projected on a straight line basis. Budget Unit
0531, General Assistance - Revenue Sharing, also contains emergency
assistance expenditures, and it is anticipated this budget unit
would be combined into Budget Unit 0531.
NET COUNTY COST: Budgeted Amount $50, 000 Percent Realized: 13
It is expected this budget unit will be combined with Budget Unit
0531, General Assistance - Revenue Sharing, and that there will be
a year-end balance in Budget Unit 0531.
* Budget Unit 0531 General Assistance - Revenue Sharing
EXPENDITURES: Approved Allocation $5,564,630 Percent Expended: 45
Expenditures for the period ending December 19, 1984 include the
December 1, 1984 cash grants. Therefore, the rate of expenditures
is actually for 50% of the fiscal year instead of 42%. Expenditures
on an annualized basis will be less than appropriated because General
Assistance caseloads are lower than originally projected.
NET COUNTY COST: Budgeted Amount $5 ,564 ,630 Percent Realized: .0
Since General Assistance caseloads are lower than originally
projected, it is expected there will be a net county savings in
this budget which is 100% funded with County revenue sharing funds .
* Budget Unit 0620 County Library
EXPENDITURES: Approved Allocation $6, 062, 274 Percent Expended: 43
The Library budget is currently overspent because the Library began
the year spending on the basis that the final budget would be
increased to the amount of the proposed budget. In September, 1984
it was determined that the reduction included in the final budget
would not .be restored. The Library has reduced expenditures in
accordance with its current allocation and expects not to exceed
the budget by year's end.
56.
' ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0620 County Library (continued)
REVENUES: Budgeted $531,534 Percent Received: 30 -
The variance in revenues is due primarily to a lag in grant receipts.
The Library revenues are generally very predictable and reliable. It
is anticipated that the budgeted revenues will be realized by the end
of the year.
NET COUNTY COST: Budgeted Amount $2,454,974 Percent Realized: 44
Based on the expectations for expenditures and revenues, it is
anticipated that the net county cost will be on target at the end
of the year.
* Budget Unit 0662 Road Construction - Road Fund
EXPENDITURES: Approved Allocation $4 , 320, 844 Percent Expended: 55
Expenditures are running higher than expected because of five large
projects which were undertaken during the first part of the current
year. Expenditures are cyclical and will decrease inasmuch as only
two more projects are scheduled for the remainder of the year. The
appropriation includes $2, 800,000 of prior year encumbrances which
have been carried forward to the current year.
REVENUES: Budgeted $1, 260,765 Percent Received: 102
The budgeted revenue is for new projects to be initiated this year.
All of the revenue consists of State and Federal funds granted to
the County for specific road projects. As the projects are
completed, the County submits invoices to the appropriate State or
Federal agency. Projects in progress at the end of a fiscal year
are rebudgeted in the succeeding year so that there is a continuous
rolling forward of expenditures and lagging receipt of revenues.
Revenue received to date is. from invoices on prior year projects.
NET COUNTY COST: Budgeted Amount $3, 060,079 Percent Realized: 36
The Net County Cost to the Road Fund includes road work not financed
by grant funds and the local share of grant projects. It is
projected that the Net County Cost will be as budgeted.
57.
l
ATTACHMENT I
' 1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0672 Road Maintenance - Road Fund
EXPENDITURES: Approved Allocation $7, 317, 336 Percent Expended: 37
This budget unit includes funds for the staff, materials, and equip-
ment needed to maintain approximately 850 miles of County roads .
Projected expenditures for this current year are $6,400, 000, leaving
about $900, 000 to be carried over to the 1985-1986 fiscal year.
REVENUES: Budgeted $50, 000 Percent Received: 81
Revenue consists of indemnity money received from persons for the
cost of accidental damage to road signs, guardrails, traffic lights,
etc. Revenues are higher than expected and are projected to exceed
the budgeted amount by $20, 000.
* Budget Unit 0673 Delta Ferry Subsidy - Road Fund
EXPENDITURES: Approved Allocation $92, 860 Percent Expended: a
The County is party to an agreement with two Reclamation Districts
under the terms of which the County pays 60% of the ferry operational
costs plus the cost of insurance and slip maintenance. No expendi-
tures have been recorded to date, but will be soon. All budgeted
funds are projected to be spent.
REVENUES: Budgeted $49, 160 Percent Received: .9
The revenue in this budget unit consists of property taxes collected
within the M-1 Service Area and a County General Fund subsidy. No
revenues have been recorded to date inasmuch as they are accounted
for at the end of the year. It is projected that all budgeted
revenue will be received.
NET COUNTY COST: Budgeted Amount $43, 700 Percent Realized:
The Net County Cost represents Road Fund money required to meet
total financing requirements. It is projected that the Net County
Cost will be as budgeted.
58.
ATTACHMENT I
. 1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0674 Miscellaneous Property - Road Fund
EXPENDITURES: Approved Allocation $30,000 Percent Expended: 70
Expenditures are for the maintenance of property lying in County
road right-of-ways and which is being held for future road projects.
Expenses to date have been for moving the Pacheco Library building.
It is expected that all budgeted funds will be spent by the end of
the year.
REVENUES: Budgeted $68, 00.0 Percent Received: 31
Budgeted revenue was based on lease income to be derived from the
lease of County property in Pacheco to a fast food outlet. The
lease negotiations have not been completed. The County may receive
an option payment before the end of the year but the total amount
of budgeted revenue will not be realized.
NET COUNTY COST: Budgeted Amount -$38, 000 Percent Realized: qr
The Net County Cost will not be as favorable as budgeted due to less
than expected revenue. Projected Net County Cost is -$20,000.
* Budget Unit 0676 General Road Planning - Road Fund
EXPENDITURES: Approved Allocation $1,276,004 Percent Expended: 31
All Public Works Department road related administrative costs are
charged to this budget unit. Most of the cost is for Transportation
Planning and Land Development activities . Rate of expenditure is
below expectation due to lagging expenditure transfers from Public
Works Department, Budget Unit 0650. Year-end expenditures will be
close to net budgeted amount.
REVENUES: Budgeted $34, 000 Percent Received: 33
The major source of revenue for this year is State reimbursement
for 50% of the engineering costs for the Southern Pacific Right-of-
Way Project. All revenue is expected to be received by the end of
the year.
NET COUNTY COST: Budgeted Amount $1, 242,004 Percent Realized: 31
The Net County Cost to the Road Fund is .projected to be as budgeted.
59.
I
f ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0841 Buchanan Field Airport
EXPENDITURES: Approved Allocation $809 ,286 Percent Expended: '38
Expenditures overall are well within the budgeted amount. In fact,
due to extended staff vacancies, it is projected that year-end
expenditures will be about $100, 000 under budget. Inasmuch as funds
are restricted to airport use, any unspent money will remain in the
airport enterprise fund.
REVENUES: Budgeted $809, 286 Percent Received: 41
The enterprise fund is self-supporting. Revenue consists mainly of
rents and concessions from aviation operators and deposits from
developers for development of airport property. It is projected
that all budgeted revenues will be received.
NET COUNTY COST: Budgeted Amount 0 Percent Realized:
Due to lower than expected expenditures, the Net County Cost for
this budget unit may be better than budgeted, i.e. , a negative
amount because revenues will exceed expenditures. Any year-end
surplus will remain in the enterprise fund and be carried forward
to the next year.
* Budget Unit 0842 Airport - Special Aviation
EXPENDITURES: Approved Allocation $5, 000 Percent Expended: 224
The original appropriation of $5, 000 represents the fixed amount
the County receives each year from the Federal Aviation Administra-
tion for airport fixed assets or repair work. This year the airport
received a Federal Aviation Administration grant for major repair
work such as repaving the airplane tie-down area, parking lot and
taxiways, installing security lighting and applying seal coat to a
large part of the paved area. The Federal Aviation Administration
grant covers 90% of the cost of the repair work. The County
obtained a State loan to provide the required 10% local match. The
over-expenditure in this budget reflects interest payments on this
State loan.
REVENUES: Budgeted $5, 000 Percent Received:2,178
The significant over-receipt of revenue .reflects the State loan
received to' provide the 10% local match for the Federal Aviation
Administration grant for major airport repair work. Total projected
revenue for the year is $108, 900.
60.
ATTACHMENT I
� C
1984-1985 MID-YEAR BUDGET STATUS REPORT
Budget Unit 0842 Airport - Special Aviation (continued)
NET COUNTY- COST: Budgeted Amount Percent Realized: 1
It is anticipated that all revenues received will be spent so that
there will be no surplus to the enterprise fund.
* Budget Unit 0843 Airport Fixed Assets
EXPENDITURES: Approved Allocation $202, 334 Percent Expended: 8
This budget unit includes the funds for purchase of airport fixed
asset items. These funds were formerly appropriated in Budget Unit
0841, Buchanan Field Airport. It is projected that all budgeted
funds will be spent.
REVENUES: Budgeted $199, 834 Percent Received: ¢�
Revenue for this budget unit consists of general airport revenues
transferred from Budget Unit 0841, Buchanan Field Airport. Such
revenues are transferred in the amount necessary to cover the cost
of fixed asset items. No such transfer has yet been made.
NET COUNTY COST: Budgeted Amount $2, 500 Percent Realized: 631
All costs of this budget unit are covered by the transfer of funds
from Budget Unit 0841, Buchanan Field Airport. The current Net
County Cost indicated reflects the fact that a revenue transfer has
yet to be made to cover the cost of an expenditure adjustment.
When all appropriate adjustments have been made, there will be no
net cost in this budget unit.
* Budget Unit 0853 Hospital Fixed Assets
EXPENDITURES: Approved Allocation $200,000 Percent Expended: 39
This account is not expended in a linear fashion, but rather accord-
ing to need and other considerations. It is expected to be expended
at the budgeted level.
REVENUES: Budgeted $200,000 Percent Received: 10
This revenue to the Enterprise Fund is part of the County subsidy
to the Hospital. It is expected to be transferred by a journal
entry by the end of the fiscal year.
61.
�O
ATTACHMENT I
1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0860 Contra Costa Health Plan
EXPENDITURES: Approved Allocation $20, 719, 108 Percent Expended: 37
Not all charges against this budget unit have been shown yet in the
finance system. There are substantial payments which will be made
to the Hospital and to the Alcohol, Drug Abuse and Mental Health
budget. The County 's contract administrator, Nu-Med, has been
requested to make the necessary journal entries of the intra-
departmental charges so that actual experience in this budget unit
can be more closely analyzed. Currently an expenditure deficit of
$46, 122 is projected; however, payments to other hospitals for care
of Plan members is being carefully monitored for possible over-
expenditure.
REVENUES: Budgeted $19,664,638 Percent Received: 41
These revenues are expected to come in with a possible 1.6% deficit
due to a decline in AFDC enrollment in the Health Plan.
NET COUNTY COST: Budgeted Amount $1, 054,470 Percent Realized: 180
This fund balance, plus the County subsidy of $3, 258,483, constitutes
the budgeted actual County cost. After the appropriate intra-
departmental journal entries are shown the County cost is expected to
be approximately 8% over the budgeted level, due primarily to the
under-realization of budgeted AFDC revenues . Continued work to
balance this budget is needed.
* Budget Unit 0997 Airport Contingency
EXPENDITURES: Approved Allocation $52,050 Percent Expended:
This budget unit constitutes the airport reserve fund to meet
unbudgeted contingencies. It is not known at this time how much of
these funds will be spent. Any unspent money at the end of the
fiscal year will remain in the airport enterprise fund for rebudget-
ing next year.
62.
q1
ATTACHMENT I
P
° w 1984-1985 MID-YEAR BUDGET STATUS REPORT
* Budget Unit 0008 County Library .Taxes
REVENUES: Budgeted $5,216,467 Percent Received: �!
A large portion of the revenue for this budget unit is from property
taxes which are received in December and are not yet reflected in
the reports. Another substantial revenue source in this budget unit
is aid from the General Fund which has not yet been credited to this
budget. It is anticipated that these revenue items will be on target
by the end of the year. Included in this budget unit is revenue
from the supplemental property tax roll which has not been received
as expected. Increased efforts on the part of county departments
involved in the collection of the supplemental property tax have
resulted in a recent increase of receipts not reflected in the
report. This revenue source may be fully realized by the end of
the year if the current collection efforts are sustained.
63.
CONTRA COSTA COUNTY
APPROPRIATION ADJUSTMENT l\
T/C. 2 7
I. DEPARTMENT OR ORGANIZATION UNIT:
'ACCOUNT CODING
ORGANIZATION SUB-OBJECT 2. FIXED ASSET
OBJECT OF EXPENSE OR FIXED ASSET ITEM NO. IQUANTITY <DECREAS>E INCREASE
GENERAL FUND
0467 1070 Yorkers Comp Ins - A/DA/MH 94,000.00
5760 1044 Retirement Exp - Public Health 79,590.00
5870 1044 ) - Environmental Health 15,570.00
0460 1044 l - Calif. Child. Svc. 18,830.00
4425 4023 Plant Acq - Blum Rd 637,903.0
0465 3570 County Contribution to Enterprise Fund 429,913.00
------ -------- ------------------------------------------- ----- ------ ----------- ---------
HOSPITAL ENTERPRISE FUND
0540 1070 Workers Comp Ins - Hospital 528,000.00
2805 Ambulance 168,000.00
l 2884 Interest Expense 284,087.0
0995 6301 Reserve for Contingencies 411,913.0
0995 6301 Appropriable Revenue 411,913.00
HMO ENTERPRISE FUND
0860 1070 Norkers Comp Ins - HMO 18,000.00
0996 6301 Reserve for Contingencies 18,000.0
0996 6301 Anpropriable Revenue 18,000.00
APPROVED 3. EXPLANATION OF REQUEST
.AUDITOR- ONTROLLER
To decrease appropriations for Plant Acquisitions-
'By Dote 3/ /tS Blum Rd. ,and Interest Expense- Long-term.
To increase appropriations for Retiree Health Ins. ,
COUNTY ADMINISTRATOR Workers Comp Ins. , Ambulance Subsidy, & Retirement
,rr Expense. Per Board action on 01/29/85.
.By;_�� f'1� ?2'6Date
BOARD OF SUPERVISORS
�F�rs:,,R:aers,�aledee.
YES: Schriwlrr.mcl?rule,Tuuaksun
NO:
Ae�PhlBatchelo., ,,),..,
Brard of
4
.Sl2rlii ors andCc�rl i:ciJoe—
a;j`(atjt 4. SIGNATURE TITLE DATE
i
:By: ' APPROPRIATION A_POO 5186 t �
G' ADJ. JOURNAL 10. ! I
(M 129 Rev. 7/7T) SEE INSTRUCTIONS ON REVERSE SIOE
- CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
T/C 24
ACCOUNT CODING I.DEPARTMENT OR ORGANIZATION UNIT:
ORGANIZATION ACCOUNT 2' REVENUE DESCRIPTION INCREASE <DECREASE>
HOSPITAL ENTERPRISE FUND
•0540 9865 County Contribution to Enterprise Fund 411,913.00
HMO ENTERPRISE FUND
0860 9865 County Contribution to Enterprise Fund 18,000.00
APPROVED 3. EXPLANATION OF REQUEST
AUDITOR-CONTROLLER To recognize increases in county contribution
to enterprise funds.
By: Date
COUNTY ADMINISTRATOR
/.
By: ✓�'� '" J Date "Vl
•BOARD OF SUPERWSORS
Sopm is is Powers,Fandcn,
YES: Scn'r(4erMocPeac,Torlakson
NO- I�N Date
Phil Batchelor, Clerk of the Board o
Supervisors and Caun,y Administr I G A T U R E TITLE DATE
ator
By: e ���-
REVENUE ADJ. R A 0 0 -611fY
JOURNAL NO.
(M 8134 Rev. 11/81)