HomeMy WebLinkAboutMINUTES - 05132014 - D.8RECOMMENDATION(S):
1. ACKNOWLEDGE that the Board of Supervisors held Budget Hearings on April 22 and May 6;
2. ACKNOWLEDGE that public testimony was heard and considered;
3. ACKNOWLEDGE that pending action by the State regarding its budget may require subsequent adjustments to
this Recommended Budget;
4. ACKNOWLEDGE that the County Administrator was directed to return to the Board with a Resolution,
authorizing the addition and deletion of certain positions in affected departments (companion item – Resolution No.
2014/159);
5. ADOPT the FY 2014-15 Recommended Budget line-item appropriation adjustments (Attachment A);
6. AUTHORIZE and REQUEST the Auditor-Controller to adjust FY 2013-14 appropriations and revenues by
reallocating and balancing budgeted and actual expenditures and revenues as needed for various budget units and
special districts, subject to Board approval in September; and
7. AUTHORIZE the Auditor-Controller to make technical adjustments to the FY 2014-15 Recommended Budget
when actual amounts are known and return to the Board on September 16 for adoption of the Budget as Finally
Determined.
FISCAL IMPACT:
The fiscal impact is described in the Fiscal Year 2014-15 Recommended Budget available on-line at
http://ca-contracostacounty.civicplus.com/index.aspx?NID=770. The attached line-item adjustments have no impact
on net funds costs.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 05/13/2014 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Mary N. Piepho, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor
Contact: Lisa Driscoll, County Finance
Director, 335-1023
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes
of the Board of Supervisors on the date shown.
ATTESTED: May 13, 2014
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: Robert Campbell, Auditor-Controller
D.8
To:Board of Supervisors
From:David Twa, County Administrator
Date:May 13, 2014
Contra
Costa
County
Subject:APPROVAL OF FY 2014-15 RECOMMENDED BUDGET ACTIONS
BACKGROUND:
On April 22, 2014, the Board opened and conducted public hearings on the Recommended Budget. The hearings
began with an overview of the recommendations in the FY 2014-15 Budget by the County Administrator. The
County Administrator advised the Board that the Recommended Budget and the County Administrator’s Budget
Message contain details on individual department budgets, programs, goals, and recommendations.
The Budget and message represented a work plan to achieve the County's mission and priorities in the coming year.
A number of key issues that have informed the development of the Budget were included in the Budget and
presentation, such as property tax projections, employment benefits and retiree health care/other post employment
benefits, pension benefits, State budget uncertainties, infrastructure/facilities maintenance, and the status of Labor
Negotiations. At the conclusion of the County Administrator’s presentation, the Board continued the hearings to
May 6 to allow for additional time for public input. Additionally the Board requested that all Department Heads be
invited to make presentations and that all Department Heads be present on May 6 to answer questions.
On May 6 the Board continued Budget Hearings beginning with a brief introduction by the County Administrator.
After the introduction, Department Heads/designees from the following departments made presentations:
Auditor-Controller, Sheriff-Coroner, Health Services, District Attorney, Contra Costa County Fire Protection
District, Probation, Public Defender, Veteran Services, Library, and Employment and Human Services. At the
conclusion of each presentation, the Board asked for and received public comment.
Taking into consideration the testimony it had received from staff and the public, the Board deliberated regarding
the Recommended Budget. At the conclusion of the deliberations, the Board requested follow-up information and
then directed the County Administrator to return to the Board on May 13, 2014. The following information is
provided as follow-up to requests made during the April 22 and May 6 hearings:
District Attorney
The County Administrator’s Office was asked to continue to work with the District Attorney and Human Resources
departments to identify a funding source and appropriate job specifications for the position of District Attorney
Forensic Manager.
Employment and Human Services
The CalFresh Program, federally known as the Supplemental Nutrition Assistance Program (SNAP), can add to
food budgets to put healthy and nutritious food on the table. The program issues monthly electronic benefits that can
be used to buy most foods at many markets and food stores. The Employment and Human Services Department was
asked to provide additional information regarding outreach for the CalFresh Program.
Library
The County Librarian, in her May 6 budget presentation, indicated that 85% of library revenues come from property
taxes. The Board subsequently asked the County Administrator to provide an explanation of how the Library’s
property tax allocation was originally determined and how it is calculated.
After the passage of Proposition 13 in 1978, the California State Legislature enacted new methods for allocating and
apportioning property tax revenues to local government agencies and public schools. One key law was Assembly
Bill 8, which established the method of allocating property taxes for FY 1979-80 (base year) and subsequent fiscal
years. The AB 8 methodology was later modified with the establishment of an Educational Revenue Augmentation
Fund (ERAF) in each county in 1992 and by SB 1648/Dills in 1994, which effectively protected libraries from
future property tax erosion.
The property tax revenues that local government agencies receive each fiscal year are based on the amount received
in the prior year, plus a share of the property tax growth within their boundaries. Property tax revenues are then
apportioned and allocated to local agencies, such as libraries, and schools using prescribed formulas and methods
defined in the Revenue and Taxation Code. The County Library currently receives approximately 1 1/2 cents of
each property tax dollar.
A comprehensive history and explanation of the California Property Tax Apportionment System can be found on the
internet at this link:
http://www.csac.counties.org/sites/main/files/file-attachments/demystifying_the_ca_pt_appt_system_may_2006.pdf.
Former Contra Costa County Auditor-Controller Steve Ybarra contributed to the report.
Sheriff-Coroner
For the unincorporated County area, the Sheriff-Coroner Department was asked to provide a breakdown of numbers
of County patrol officers (deputies, Lieutenants, etc.) in each of the four station houses. Attachment B provides a
summary of current staffing allocations in the Office of the Sheriff Patrol Division and their relationship to beat
structure and coverage in the unincorporated areas of Contra Costa County.
Line-Item Changes
There are four areas of change included in Attachment A. The first change increases the County Administrator's
Office budget by $963,094 to reflect the transfer of the Labor Relations Unit from the Human Resources
Department to the County Administrator's Office. These changes are netted against the second change which
decreases the Human Resources Department budget to reflect the transfer of the Labor Unit to the County
Administrator's Office. Both of these changes are in the General Fund and net to zero.
The third change is in the Public Safety Realignment Agency (County Local Revenue Fund), which is used to
budget 2011 Realignment (AB 109). The first half of this adjustment is clean-up in public protection and zeros out
departments 0287-0293, which are no longer used due a change in State law (net fund impact is zero). The second
half of the adjustment impacts Employment and Human Services. At the time the Recommended Budget was
prepared, the Employment and Human Services Department had not yet received sufficient information regarding
the State Budget to accurately determine the County’s allocation of 2011 Realignment (AB 109) revenue for social
service programs. Since that time, additional information has been received from the California State Association of
Counties regarding the allocations. The line item adjustment for Protective Services (departments 2770-2777)
allocates $60,876,182 in appropriations and revenues (net fund impact is zero).
The final change allocates new expenditures of $4,717,000 and revenues in the amount of $5,237,475 to the Contra
Costa County Fire Protection District for the latest Staffing for Adequate Fire and Emergency Response (SAFER)
grant for the 2014-15 fiscal year. Additionally, the grant covers $520,682 in existing staffing costs. The total grant,
in the amount of $9,571,500, was accepted by the Board of Supervisors on March 11, 2014. The FY 2014-15
Awards made under the "Hiring of Firefighters" Category require the support of the governing body prior to
acceptance. By accepting the grant award, the governing board confirmed its understanding of the long-term
obligations of a SAFER grant and its commitment to fulfilling the requirements of the grant. During the grant period
of performance, which is May 16, 2014 to May 15, 2016, the District must maintain the total number of filled
firefighter positions as of the date of award and, additionally, the 27 SAFER-funded firefighter positions. The
District cannot lay off firefighters during the period of performance and vacancies that arise through attrition -- such
as openings created by retiring firefighters -- must be filled within a reasonable period of time.
Position Resolution
A position resolution is required to effectuate the position additions, deletions, transfers, retitles, and reallocations
identified in the Recommended Budget. The resolution is provided to the Board as companion items (Resolution
No. 2014/159). Resolution No. 2014/159 includes positions in the County Administrator, Human Resources,
Conservation and Development, and Public Defender Departments. Additional positions in various departments will
be held vacant in order to achieve prescribed vacancy factor dollar savings.
CONSEQUENCE OF NEGATIVE ACTION:
Changes to any recommended programs will require an equivalent reduction in funds from other County priorities in
order to adhere to the Budget Policy to adopt a balanced budget.
ATTACHMENTS
Attachment A
Attachment B
Attachment A
2014-2015
Fund 100300
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: County Administrator (0003)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount
1220 1011 Permanent Salaries 0 413,230 413,230
1220 1015 Deferred Comp 0 6,660 6,660
1220 1042 FICA/Medicare 0 31,626 31,626
1220 1044 Retirement Expense 0 124,927 124,927
1220 1060 Employee Group Insurance 0 63,916 63,916
1220 1063 Unemployment Insurance 0 1,226 1,226
1220 1070 Workers Comp Insurance 0 5,072 5,072
1220 2100 Office Expense 0 45,000 45,000
1220 2102 Books-Periodicals-Subscriptions 0 5,000 5,000
1220 2103 Postage 0 500 500
1220 2110 Communications 0 154 154
1220 2111 Telephone Exchange Service 0 147 147
1220 2131 Minor Furniture/Equipment 0 6,000 6,000
1220 2132 Minor Computer Equipment 0 5,500 5,500
1220 2150 Food 0 500 500
1220 2251 Computer Software Cost 0 500 500
1220 2301 Auto Mileage Employees 0 600 600
1220 2302 Use of Co Vehicle/Equipment 0 250 250
1220 2303 Other Travel Employees 0 5,000 5,000
1220 2310 Non Cnty Prof/Spclzd Svcs 0 220,000 220,000
1220 2315 Data Processing Services 0 144 144
1220 2340 Other Intrdptmntl Charges 0 276,562 276,562
1220 2479 Other Special Departmental Exp 0 1,000 1,000
1220 9122 Franchises - Landfill Srchg 0 210,420 210,420
1220 9975 Misc Non-Taxable Revenue 0 40,000 40,000
NET TOTAL 0 963,094 963,094
Page 1 of 4
Attachment A
2014-2015
Fund 100300
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Human Resources (0035)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount
1315 1011 Permanent Salaries 413,230 -413,230 0
1315 1015 Deferred Comp 6,660 -6,660 0
1315 1042 FICA/Medicare 31,626 -31,626 0
1315 1044 Retirement Expense 124,927 -124,927 0
1315 1060 Employee Group Insurance 63,916 -63,916 0
1315 1063 Unemployment Insurance 1,226 -1,226 0
1315 1070 Workers Comp Insurance 5,072 -5,072 0
1315 2100 Office Expense 45,000 -45,000 0
1315 2102 Books-Periodicals-Subscriptions 5,000 -5,000 0
1315 2103 Postage 500 -500 0
1315 2110 Communications 154 -154 0
1315 2111 Telephone Exchange Service 147 -147 0
1315 2131 Minor Furniture/Equipment 6,000 -6,000 0
1315 2132 Minor Computer Equipment 5,500 -5,500 0
1315 2150 Food 500 -500 0
1315 2251 Computer Software Cost 500 -500 0
1315 2301 Auto Mileage Employees 600 -600 0
1315 2302 Use of Co Vehicle/Equipment 250 -250 0
1315 2303 Other Travel Employees 5,000 -5,000 0
1315 2310 Non Cnty Prof/Spclzd Svcs 220,000 -220,000 0
1315 2315 Data Processing Services 144 -144 0
1315 2340 Other Intrdptmntl Charges 276,562 -276,562 0
1315 2479 Other Special Departmental Exp 1,000 -1,000 0
1315 9122 Franchises - Landfill Srchg 210,420 -210,420 0
1315 9975 Misc Non-Taxable Revenue 40,000 -40,000 0
NET TOTAL 963,094 -963,094 0
Page 2 of 4
Attachment A
2014-2015
Fund 115300
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Cnty Local Rev Fund 2011 (Fund 115300)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount
0287 5011 Reimbursements - Gov/Gov 4,572,950 -4,572,950 0
0288 5011 Reimbursements - Gov/Gov 13,604,671 -13,604,671 0
0289 5011 Reimbursements - Gov/Gov 81,960 -81,960 0
0290 5011 Reimbursements - Gov/Gov 81,960 -81,960 0
0293 5011 Reimbursements - Gov/Gov 6,147,920 -6,147,920 0
0287 9263 State Aid Realignment - Sales Tax 4,572,950 -4,572,950 0
0288 9263 State Aid Realignment - Sales Tax 13,604,671 -13,604,671 0
0289 9263 State Aid Realignment - Sales Tax 81,960 -81,960 0
0290 9263 State Aid Realignment - Sales Tax 81,960 -81,960 0
0293 9263 State Aid Realignment - Sales Tax 6,147,920 -6,147,920 0
2770 5011 Reimbursements - Gov/Gov 0 1,414,420 1,414,420
2771 5011 Reimbursements - Gov/Gov 0 832,928 832,928
2772 5011 Reimbursements - Gov/Gov 0 7,045,032 7,045,032
2773 5011 Reimbursements - Gov/Gov 0 17,483,593 17,483,593
2774 5011 Reimbursements - Gov/Gov 0 1,754,676 1,754,676
2775 5011 Reimbursements - Gov/Gov 0 294,494 294,494
2776 5011 Reimbursements - Gov/Gov 0 8,142,183 8,142,183
2777 5011 Reimbursements - Gov/Gov 0 23,908,856 23,908,856
2770 9263 State Aid Realignment - Sales Tax 0 1,414,420 1,414,420
2771 9263 State Aid Realignment - Sales Tax 0 832,928 832,928
2772 9263 State Aid Realignment - Sales Tax 0 7,045,032 7,045,032
2773 9263 State Aid Realignment - Sales Tax 0 17,483,593 17,483,593
2774 9263 State Aid Realignment - Sales Tax 0 1,754,676 1,754,676
2775 9263 State Aid Realignment - Sales Tax 0 294,494 294,494
2776 9263 State Aid Realignment - Sales Tax 0 8,142,183 8,142,183
2777 9263 State Aid Realignment - Sales Tax 0 23,908,856 23,908,856
NET TOTAL 0 0 0
Page 3 of 4
Attachment A
2014-2015
Fund 202000
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: CCC Fire Protection (7300)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount
7300 1011 Permanent Salaries 31,126,746 2,000,322 33,127,068
7300 1014 Permanent Overtime 9,000,825 548,138 9,548,963
7300 1042 FICA/Medicare 516,548 29,902 546,450
7300 1044 Retirement Expense 21,869,985 1,567,903 23,437,888
7300 1060 Employee Group Insurance 5,336,216 381,507 5,717,723
7300 1070 Workers Comp Insurance 2,719,159 175,287 2,894,446
7300 2160 Clothing 415,300 13,734 429,034
7300 8981 Fund Balance Available 9,843,957 -520,682 9,323,275
7300 9569 Other Federal Aid 0 5,237,475 5,237,475
NET TOTAL 61,140,822 0 61,140,822
Page 4 of 4