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HomeMy WebLinkAboutMINUTES - 02031987 - 2.1 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on February 3 , 1987, by the following vote: AYES: Supervisors Powers, Fanden, Schroder, Torlakson, McPeak NOES: None ABSENT: None ABSTAIN: None ------------------------------------------------------------------ ------------------------------------------------------------------ SUBJECT: 1986-1987 Mid-Year Budget Status Report Phil Batchelor, County Administrator, presented to the Board the 1986-1987 Mid-Year Budget Status Report (copy attached and included as part of this Order) . He commented on the increase in caseloads in various welfare programs and the increase in the jail population. Referring to reductions in state allocations to counties and the financial problems of neighboring counties, Mr. Batchelor advised that this county' s budget at this time is bal- anced but cautioned against too much optimism. He indicated that there may be a need to impose a freeze on hiring and purchasing if it becomes apparant that there could be a funding shortfall. He commented on the need to make people aware of the funding problems and potential consequences to services being provided by this County. Kerry Harms, Assistant County Administrator, spoke on the funding deficit in the General Services Department as a result of spending more for basics for people in the jail. She advised that there are many issues that could have an adverse impact on the budgets of the Health Services and Social Services. departments. She expressed concern that the County has very little control over the funding levels of these two departments since many of their services are mandated. Ms. Harms advised that the County is continuing to monitor productivity and that the third quarter budget status report would include information on the productivity investment fund. Board members discussedlitigation initiated by several counties against the State relative to the unfunded mandates issue and the feasibility of Contra Costa County joining or filing amicus curiae briefs. There was consensus that the state and federal legislatures should be required to plan for the establishment of a stable funding source to support mandated programs. Supervisor Fanden proposed that the County Administrator include an article, in the Employee Newsletter alerting county employees to this problem and urging them to write to their legis- lators. She advised that she disagrees with the comments of Don Christian, Executive Director of the Contra Costa Taxpayers' Association, who was quoted in a recent newspaper article support- ing the concept of the County contracting out for medical services. She suggest that the County Administrator arrange to meet with Mr. Christian to discuss this issue. There being no further discussion, IT ORDERED BY THE BOARD that: 1. The budget report of the County Administrator is ACCEPTED; 2. The Blue Ribbon Task Force on Funding of County Services is REQUESTED to report on its activities; 3 . The County Administrator is REQUESTED to include an article in the Employee Newsletter on behalf of the Board advising of the County' s potential financial difficulties and urging them to write to the County' s legislative dele- gation expressing concern about the lack of funding for state mandated programs; 4. The County Administrator is REQUESTED to arrange a meeting with representatives of the Contra Costa Taxpayers ' Association to review the issues related to the replacement of Merrithew Memorial Hospital; 5. The County Administrator is REQUESTED to provide productivity data in the third quarter budget update report; 6. County Counsel is REQUESTED to review lawsuits pending against the State on the issue of unfunded mandates; and 7 . The County Administrator is REQUESTED to provide informa- tion on outstanding reimbursement claims filed against the State for various mandated programs. I hereby certify that this Is o true and correct copy of an action taken and entered on the minutes of the Beard of Supervisors on the date shown. ATTESTED: 0, 1917 cc: County Administrator R`:i: BATCHELCR,CI rk of the Board County Counsel of Supendsors and County Administrator By ,Deputy J O: BOARD OF SUPERVISORS Phil Batchelor, County Administrator Contra FROM: d Costa January 29, 1987 DATE: County SUBJECT:1986-1987 MID-YEAR BUDGET STATUS REPORT SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION• Accept this report and direct the County Administrator to continue to monitor the budget and implement corrective plans where merited. BACKGROUND: For each of the past nine quarters, the County Administrator' s Office has prepared a report which analyzes the status of the budget and highlights the budget units which deviate from the budget plan in terms of expenditures and revenues. Actions which are necessary to ensure a healthy budget by the end of the fiscal year are recommended as part of the quarterly reporting process. Other items which have major fiscal impacts are also reviewed as part of this periodic report. The aim of the second quarter report is to define the magnitude of potential financial problems and discuss the progress in problem resolution. Also, this report attempts to project ., each budget unit' s fund balance status by the end of the year. Attachment A contains a discussion of- those budgets which deviated in expenditures or revenues more than a given percentage from a straight line projection. Many of the deviations from the budget plan were caused by delays in transferring revenues or charging expenditures among the Departments and between the County and State and Federal government. These items are noted in the attachment but are not expected to materially effect the budget. Also, a projection about the budget unit' s fund balance status for the end . of the fiscal year is indicated where it - can - .be reasonably ascertained at this point in time. J Overall, it appears that the County- will end the fiscal year with a positive fund balance; but at a lower level than last fiscal year. This means that there may be less financing available to support the 1987-1988 fiscal year budget. However, continued vigilance in making prudent spending -* decisions will - be required -by all Departments to insure a fund balance by June 30, 1987 . CONTINUED ON ATTACHMENT: icX YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) Although no Board level corrective actions are requested at this time, the Administrative Office is engaged in discussions with the Health Services and Social Services Departments to explore ways and means to minimize the anticipated deficit in some of the budgets for those Departments. What follows is a discussion of the Health Services budget, the General Assistance budget unit of the Social Services Department, the General Services Department budget and an update on continuing efforts to improve productivity. Health Services At the Budget Hearings in August 1986, the Health Services Department predicted a budget deficit of between $1. 5 million to $4 million by the end of the 1986-87 fiscal year, unless corrective action was taken. As a result, the Board took the following two actions: 1. Appropriated an additional $1. 6 million, most of which was to be held in a reserve account to cover potential deficits; and 2. Approved a Health Services Department budget plan of revenue enhancements and expenditure reductions to minimize the risk of a deficit. The Mid-year review by the department projects a year-end deficit of $618, 500, which is nearly identical to the $622,000 projection made in October. Contained within this anticipated deficit are the following major assumptions and projections: * The Medically Indigent Adult funding of $500 ,000 will be restored by the State * The Medical 10% rate reduction amounting to $130,000 will not be restored * The Hospital Enterprise funds will experience a $392,000 deficit * The budget unit for services to Detention Inmates will exceed budget by $145,000 * State Hospital charges will exceed budget by $120, 000 * Public Health, Environmental Health, California Children Services and Alcohol, Drug abuse and Mental Health will experience an aggregate positive fund balance of $39, 000 Details concerning these assumptions and projections will be provided by the Health Services Department. -2- During the third quarter, staffs from the Administrator' s Office and the Health Services Department will continue to review alternative actions which may be taken to decrease the projected deficit. The objective of these efforts will be to resolve the deficit while avoiding detrimental impacts on the provision of medical care. Social Services Department-General Assistance General Assistance grants to individuals are currently projected to exceed budgeted levels by $500 ,000 to $900, 000, by the end of the year. One reason for this expenditure increase is because the monthly average number of cases has exceeded budget targets by 239 for a total 2390 cases as opposed to 2.151 cases. Additionally, the average amount of the grant is $33 above the budgeted level. The Social Services Department has previously indicated that General Assistance grants have shown a steady increase since last fiscal year, due in part to emergency assistance for the Homeless. The Department is taking an active role with the Homeless as well as broadening the range of work opportunities in the existing Workfare programs. During the third quarter, staffs from the Administrator' s Office and the Social Services Department will be reviewing alternative actions which may be taken to reduce the anticipated deficit. General Services Current General Service Department expenditure and revenue trends indicate that a deficit of between $200, 000 to $300,000 may occur by the end of the fiscal year. On the expenditure side, costs for utilities and maintenance in the jail are currently above budgeted amounts because of overcrowded conditions. Also, rental costs for new office space is exceeding the budget plan. On the revenue side, the Workfare program is experiencing a substantial reduction in revenue from outside agencies and from other County Departments. Over the last several months, staffs from the Administrator' s Office and the General Services Department have been reviewing corrective measures which can be taken to reduce the projected deficit. It is anticipated that some corrective measures will be in place within the next month. Productivity Efforts are currently underway to update departmental performance data which was developed last year. Within the next month, each Department will be contacted in an effort to expand and improve upon last year' s data base. It is expected that more meaningful efficiency compari- sons between counties will be included and historical efficiency comparisons will be expanded. The plan calls for a report to the Board during the budget hearings. -3- The third quarter budget report will include the first progress report on the three programs financed through the Productivity Investment Fund. In November, the Board approved $100 ,000 for a Jury Management System for the Municipal and Superior Courts, a Health Plan monitoring system, and a personal computer based timekeeping system. Results from these programs will shape plans for initiating additional productivity improvement projects next fiscal year. -4- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A GENERAL FUND * Budget Unit 0001 - Board of Supervisors EXPENDITURES: Budgeted: $929,464 Percent Expended: 64% Expenditures are high because of a very large one time expenditure for the Board' s memberships at' the beginning of the fiscal year. Also, expenditures for Professional and Specialized Services are not expected to continue at the present rate. Higher than budgeted salary costs will have a continuing effect on this budget. * Budget Unit 0002 - Clerk of the Board REVENUES: Budgeted: $1, 500 Percent Received: 46% Revenues for the Clerk of the Board are generated by fees for the duplication of documents, board meeting tape transcriptions and weekly Board calendar subscriptions. These revenues are received sporadically and are, therefore, difficult to project. However, revenues will probably be fully realized by the end of the fiscal year. * Budget Unit 0003 - County Administrator EXPENDITURES: Budgeted: $3,402,011 Percent Expended: 29% The Risk Management Division accounts for a large proportion of this budget unit. Certain charges from various County departments account for most of the expenses. These charges have not been made to date. By the end of the fiscal year, these charges will have been made, and expenditures should equal the budgeted amount. REVENUES: Budgeted: $1,927 ,663 Percent Received: 2% The low amount of revenue received to date is due to the fact that charges have not been made to departments and agencies for services provided by the office. Charges for services provided by the office are made on a quarterly basis. Accordingly, revenues lag behind by one quarter. The budgeted revenues should be realized by the end of the year. * Budget Unit 0005 - Revenue - General County REVENUES: Budgeted: $163 ,424,870 Percent Received: 690 Revenues appear high because nearly all of the expected property tax revenues are credited by the Auditor, even though the revenue is not yet received. Of the major revenue accounts in this budget unit, only sales tax appears to be substantially deviating -5- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0005 - Revenue - General County ( Continued) from the budget targets, and the amount appears to be about 10% below estimate. Overall, if current revenue patterns continue, a positive balance of $500,000 will result. * Budget Unit 0010 - Auditor-Controller REVENUES: Budgeted: $1,099, 430 Percent Received: 63% Revenues appear to be high because of certain fees collected during the first half of the year. Receipt of revenues should level off as the fiscal year progresses. It is anticipated that revenues will be realized at slightly above the budgeted level at the end of the year. * Budget Unit 0020 - Purchasing EXPENDITURES: Budgeted: $535,077 Percent Expended: 380 Funds have been included into this budget for development of a Countywide Purchasing/Accounts Payable System. To date, this system is in the very early stages of development. Expenditures should match the budgeted amount when work is completed by the end of the fiscal year. * Budget Unit 0026 - Office of Revenue Collection EXPENDITURES: Budgeted: $569,594 Percent Expended: 52% Expenditures are higher than budgeted mainly because of temporary salary costs. These costs have been eliminated, which should enable this budget to closely match budgeted amounts. REVENUES: Budgeted: $344,131 Percent Received: 330 Revenues were budgeted assuming the newly installed automated system would be operational by August 1 . However, the system has only recently become operational. It is probable that the unrealized revenue will be made up as accounts get converted into the system. * Budget Unit 0030 - County Counsel REVENUES: Budgeted: $434,806 Percent Received: 430 Revenues for County Counsel predictably lag behind the budgeted amount until the fourth quarter, when a budgeted sum is transferred for services provided to the fire districts. It is anticipated that revenues will be realized at the budgeted level by the end of the fiscal year. -6- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0035 - Personnel EXPENDITURES: Budgeted: $2,773,787 Percent Expended: 580 Much of the higher than expected level of expenditures is a result of an increased level of employee development training activities sponsored by the Personnel Department. Additionally, charges to other departments in the Safety and Insurance area are not current. REVENUES: Budgeted: $1,285,759 Percent Received: 68% Revenues are ahead of budget because of changes in the method of charging personnel services. Expenditure transfers are showing lower than budgeted levels and a portion of these funds are now being credited as revenue. * Budget Unit 0036 - Personnel Merit Board EXPENDITURES: Budgeted: $99,282 Percent Expended: 35% Additional funds were budgeted this year for the training of a replacement for the retiring Executive Secretary. The training period has not yet begun, so salary spending is less than budgeted. Additionally, expenditures in Professional and Specialized Services have been lower than anticipated. Expenditures will more closely match the budgeted amount by the end of the fiscal year. * Budget Unit 0043 - Elections EXPENDITURES: Budgeted: $1,656,803 Percent Expended: 73% The department' s mid-year expenditure level is misleading. The major portion of the department' s funds were spent during the first half of the fiscal year due to a costly general election in November. All expenditures are expected to be within budget at the end of the year. * Budget Unit 0060 - Communications EXPENDITURES: Budgeted: $384,412 Percent Expended: 106% Net expenditures are high because of labor charges to other departments being several months behind. These expenditure transfers would offset the gross expenditures. Improved methods for time accounting may improve this situation, but it . is possible that an overall deficit may occur at the end of the fiscal year. -7- 1986-87 MID-YEAR BUDGET STATUS REPORT • ATTACHMENT A * Budget Unit 0060 - Communications (Continued) REVENUES: Budgeted: $210,955 Percent Received: 660 A higher than anticipated level of activity in the radio communications division involving outside agencies is resulting in greater revenues than budgeted. * Budget Unit 0062 - Fleet Management EXPENDITURES: Budgeted: $14,168 Percent Expended: 235% Expenditure transfer levels are lower than budgeted, driving up net expenditures. An adjustment in charge rates should bring this budget unit back to budgeted levels. REVENUES: Budgeted: $2,600 Percent Received: 201% Revenues in this budget consist of parts and equipment sold to outside agencies. The need for these items is greater than anticipated. * Budget Unit 0063 - Fleet Operations EXPENDITURES: Budgeted $940,475 Percent Expended: 57% The apparently high expenditure level is a result of understated expenditure transfers. This situation will be corrected by the end of the fiscal year. REVENUES: Budgeted: $134, 420 Percent Received: 37% Revenue receipts are lagging due to an unclaimed State grant. Receipt of these funds will allow this budget unit to more closely match the budgeted amount. * Budget Unit 0077 - Miscellaneous Property EXPENDITURES: Budgeted: $8,869,799 Percent Expended: 53% Expenditures are high because of certain unbudgeted items including Southern Pacific Right-of-Way costs. Efforts are being made to control costs but this budget may be overexpended by fiscal year' s end. REVENUES: Budgeted: $818,270 Percent Received: 390 Revenues are low due to certain uncharged occupancy costs. Also, budgeted revenue from the Southern Pacific Right-of-Way account is not claimed until the end of the fiscal year. -8- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0079 - Building Maintenance EXPENDITURES: Budgeted: $3 ,258,206 Percent Expended: 82% This overexpenditure results from the necessity of paying rents one month in advance, as well as bond payments and building insurance for the year. Higher than budget expenses including utilities and rents have also contributed. Present estimates indicate that this budget may be overexpended by year' s end. REVENUES: Budgeted: $3,202,080 Percent Received: 47% A lower level of work in the Workfare Program is primarily responsible for this underrealization. The budgeted amount of revenue may not materialize by the end of the fiscal year. * Budget Unit 0111 - Plant Acquisition REVENUES: Budgeted: $13 ,899,945 Percent Received: 15% Revenues are dependent upon project activity. Revenues will increase as projects progress. * Budget Unit 0145 - Employee Benefits EXPENDITURES: Budgeted: $77 , 509 Percent Expended: 0 Funds were transferred from this budget during the second quarter to cover the increased annual cost of the CCHP "Penny Plan" . It is anticipated that the remaining funds will be expended by the end of the fiscal year for employee benefits not budgeted elsewhere in the County' s budget. * Budget Unit 0146 - Retiree Health Benefits REVENUES: Budgeted: $12, 000 Percent Received: 480 Revenues in this budget are the result of retirees ' shared premiums. Factors determining the amount of revenues realized are the number of retirees in the plan and the rate of the premiums. Revenues are being realized at a slightly lower level that the budget plan, but are expected to meet the budgeted level by the end of the fiscal year. * Budget Unit 0148 - Central Service/Microfilm EXPENDITURES: Budgeted: $254,014 Percent Expended: 65% Payment of yearly maintenance contracts and a large purchase of microfilm are one-time costs which have driven expenditures beyond a straight line projection. Also, charges to other departments for work done are one month behind. An automation system to effect these expenditure transfers on a timely basis will be on-line shortly. -9- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0148 - Central Service/Microfilm (Continued) REVENUES: Budgeted: $81,321 Percent Received: 650 Greater than anticipated volume as well as a large sale of paper to the City of Concord have increased revenue beyond budget expectations. This trend is expected to continue through this fiscal year. * Budget Unit 0150 - Insurance EXPENDITURES: Budgeted: $4, 064, 863 Percent Expended: . 40 Funds budgeted in this account will be transferred to the Liability Trust Fund during the year except for expenses charged to the insurance program. These transfers have not yet occurred for 1986-1987 . * Budget Unit 0161 - Survey Monument Preservation EXPENDITURES: Budgeted: $186,500 Percent Expended: 0 The expenditure level reflect the lower amount of activity devoted to this function. Maintenance of historical land division lines have become a lower priority among the many responsibilities of Public Works and its staff has been diverted to higher priority maintenance programs so far this fiscal year. * Budget Unit 0200 - Superior Court REVENUES: Budgeted: $1, 042, 350 Percent Received: 660 Revenues appear overrealized because of receipt this period of one-time annual block grant for judgeships. * Budget Unit 0211 - Bay Municipal Court EXPENDITURES: Budgeted: $2,739,106 Percent Expended: 530 The Court' s temporary salary and travel accounts are overspent because the cost of using assigned judges during the long absence of a regular judge exceeded the budget. These unexpected expenditures will be partly offset by some salary savings due to the judicial vacancy. Data processing costs are also over budget due to programming cost overruns. Total court costs will be slightly over budget at the end of the fiscal year. REVENUES: Budgeted: $1,153 ,940 Percent Received: 490 The department' s total revenue receipts are slightly below budget estimates primarily because vehicle code and general fines are -10- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0211 - Bay Municipal Court ( Continued) lower than expected. These revenues should be realized by year end. * Budget Unit 0214 - Walnut Creek - Danville Municipal Court REVENUES: Budgeted: $1, 538,901 Percent Received: 47% The department' s total revenue receipts are slightly under budget estimates primarily because Vehicle Code fines are lower than expected. Since these fines usually increase in the Spring, it is expected that this revenue will be fully realized by the end of the fiscal year. * Budget Unit 0215 - Delta Municipal Court REVENUES: Budgeted: $638,390 Percent Received: 480 The department' s total revenue receipts are slightly under budget estimates because general fines and failure-to-appear fines are below anticipated levels. This revenue should be fully realized by the end of the fiscal year. * Budget Unit 0231 - Change of Venue Trials in County EXPENDITURES: Budgeted: $50,000 Percent Expended: 640 The Solano County trial budgeted for in this budget unit has been completed. A retrial because of a hung jury may not occur until next fiscal year. REVENUES: Budgeted: $50,000 Percent Received: 0 Solano County has recently been billed for costs associated with its change of venue case. Reimbursement is expected by the end of the fiscal year. * Budget Unit 0235 - Law & Justice Systems Development EXPENDITURES: Budgeted: $496,223 Percent Expended: 250 Expenditures are understated because data processing development for the District Attorney has begun only recently. Equipment for the District Attorney and the municipal courts will be purchased later in the fiscal year. * Budget Unit 0238 - Grand Jury EXPENDITURES: Budgeted: $71,700 Percent Expended: 550 Expenditures are overstated because the Grand Jury pays a large portion of County audit expenses early in the fiscal year. -11- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0240 - County Clerk EXPENDITURES: Budgeted: $2,743,114 Percent Expended: 510 Expenditures are high because the high criminal case workload has required additional temporary clerks and has resulted in more reporter transcripts for appeals. Overtime was used to reduce the civil filing backlog prior to the conversion to automated processing. REVENUES: Budgeted: $1,897,000 Percent Received: 450 Revenues are underrealized because budgeted revenue from a filing fee increase effective January 1, 1987 has not been collected yet. * Budget Unit 0242 - District Attorney REVENUES: Budgeted: $1,129,831 Percent Received: 360 Revenue is understated because of the lag time in reimbursement from two State grants. Also, second quarter reimbursement of State subvention funds has not been credited yet. These revenues are expected to be fully realized by year end. * Budget Unit 0243 - Public Defender REVENUES: Budgeted: $84,978 Percent Received: 270 Revenue is understated because second quarter reimbursement of State Subvention Program funds has not yet been credited. It is expected that all revenue from this source will be fully realized by year end. * Budget Unit 0245 - DA - Family Support Program REVENUES: Budgeted: $4,157 ,850 Percent Received: 380 Revenue from partial Federal reimbursement of administrative costs has not been applied yet for second quarter. Receipt of incentive fund revenue occurs approximately one quarter year after it is earned. These revenues will be reflected in subsequent budget statements. * Budget Unit 0248 - Conflict Defense Services EXPENDITURES: Budgeted: $1,320,000 Percent Expended: 710 Expenditures are overstated since advances to Bar Association are included. Projected expenditures will probably somewhat exceed -12- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0248 - Conflict Defense Services (Continued) the allocation because of an increased number of cases, particu- larly in the lower felony area which include many drug cases. * Budget Unit 0255 - Sheriff REVENUES: Budgeted: $6,965,466 Percent Received: 40% Revenue is understated since many major accounts are received after expenditures are made and claimed. Budgeted revenue is expected to be realized. * Budget Unit 0257 - Delta Regional Communications Center REVENUES: Budgeted: $887,965 Percent Received: 20% Participating cities and fine districts are billed quarterly. Second quarter expenditures will be reimbursed and credited as revenue in the third quarter. All budgeted revenue is expected to be realized by the close of the fiscal year. * Budget Unit 0266 - Marshal - Municipal Courts EXPENDITURES: Budgeted: $2,138, 830 Percent Expended: 51% Services and supplies are slightly over budget due to a major purchase of office supplies earlier this fiscal year. The department expects these overexpenditures to be offset by salary savings resulting from vacant clerical positions. REVENUES: Budgeted: $334, 520 Percent Received: 420 At mid-year, revenue receipts from civil process fees are below budget estimates. The department does not expect to recover the lost revenue during the last half of the fiscal year since effective January 1, 1987, SB 2076 prescribes that eviction fees will be collected on a flat rate basis of $25 instead of $16 per person. This revision will result in reduced annual revenue. * Budget Unit 0300 - Sheriff Detention REVENUES: Budgeted: $1,224,236 Percent Received: 61% Some payments were received earlier than anticipated. Revenue is expected to be realized as budgeted. * Budget Unit 0301 - Health Services Detention Inmates EXPENDITURES: Budgeted: $2,059,933 Percent Expended: 55% This budget unit appears to be underbudgeted as judged by the expenditure history of each major budget category. The year end -13- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0301 - Health Services Detention Inmates ( Continued) deficit for this budget unit is expected to be $150,000. REVENUES: Budgeted: $151,643 Percent Received: 250 Budgeted revenues are from State Aid for Justice Systems (AB 90) which will be distributed in the third quarter. It is anticipated that the budgeted revenues will be realized by the end of the fiscal year. * Budget Unit 0308 - Probation REVENUES: Budgeted: $2,066,378 Percent Received: 380 The department' s total mid-year revenue receipts are understated because reimbursements from State Subvention funds for the second quarter have not yet been credited. It is expected that all revenue from this source will be fully realized by the end of the year. * Budget Unit 0325 - Justice System Programs EXPENDITURES: Budgeted: $229,713 Percent Expended: 280 This budget unit consists of contracts which are paid through demands. This cases delays in entering expenditures into the finance system. Expenditures are being made in a relatively straight line manner, which should result in the allocation being utilized. REVENUES: Budgeted: $191,603 Percent Received: 210 This consists entirely of State AB 90 funds which are not credi- ted until expenditures are made. State payments are made quar- terly, however, in advance, and held in trust by the Auditor-Controller. Revenues are, thus, understated but will be realized by close of fiscal year. * Budget Unit 0330 - Flood Control EXPENDITURES: Budgeted: $433 ,644 Percent Expended: 680 Increased activity with this budget unit for preventive maintenance and facilities repair of drainage facilities in anticipation of the winter storm season has resulted in increased expenditures. Expenditures will be in line by the end of the fiscal year. -14- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0335 - Department of Agriculture REVENUES: Budgeted: $698,012 Percent Received: 470 The slight apparent lag in the receipt of revenues is caused by certain revenues that are not received steadily, throughout the year. It is anticipated that revenue receipts will meet expecta- tions after the third quarter of the fiscal year. * Budget Unit 0340 - Building Inspection EXPENDITURES: Budgeted: $3 ,926,814 Percent Expended: 540 Expenditures show a small increase over a straight line expenditure. Because of the continued strong building permit activity, staff activities have been expanded at an increased level to meet the demand. REVENUES: Budgeted: $3, 660, 931 Percent Received: 1200 As stated, the low interest rates have produced a climate for continued strong building industry activity. This situation has resulted in revenue generation at a higher than projected level. It is anticipated that this condition will continue throughout the fiscal year. * Budget Unit 0355 - Recorder REVENUES: Budgeted: $1,250,000 Percent Received: 660 Revenue from the Recorder' s service fees are exceeding budget expectations due to a continuing -high level of activity in home sales and home mortgage refinancing. The County Recorder collects a fee for processing the required legal documents on these transactions. * Budget Unit 0356 - Local Agency Formation Commission EXPENDITURES: Budgeted: $176,091 Percent Expended: 280 The bulk of the expenses for this budget unit . are charged from various County departments. To date County Departments have not made charges to this budget. It is anticipated that charges from County departments will equal the budgeted amount by the end of the fiscal year. REVENUES: Budgeted: $25,450 Percent Received: 920 Revenues for this department come from filing fees for applications to create new governmental entities or modify the boundaries of existing agencies. Application fees for the first -15- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0356 - Local Agency Formation Commission (Continued) quarter of the year have exceeded expectations. Revenues materialize in a highly unpredictable manner, however, they will most likely exceed the budgeted amount. * Budget Unit 0358 - Planning Projects EXPENDITURES: Budgeted: $705,077 Percent Expended: 180 This budget unit includes funds for preparation of environmental impact reports and for several special projects. To date, expenditures are behind budget period' s projection. However, as outstanding environmental impact reports are completed, expenditures will increase to budgeted level. * Budget Unit 0361 - Franchise/Energy Administration REVENUES: Budgeted: $50,432 Percent Received: 340 Revenues are grants from outside agencies. The revenue amounts will probably not be fully realized. However, revenue shortages will be balanced by lower expenditures. * Budget Unit 0362 - Emergency Services EXPENDITURES: Budgeted: $584,984 Percent Expended: 540 Expenditures are running ahead of a straight line projection primarily because of a large one-time transfer to another department for communications services. REVENUES: Budgeted: $241,257 Percent Received: 20% Revenues have not materialized in a timely manner. Federal funds are expected as well as reimbursements for services to contract cities. * Budget Unit 0364 - Public Administrator REVENUES: Budgeted: $23 ,263 Percent Received: 690 Revenue is high because some large estates were settled in the early part of the fiscal year. * Budget Unit 0450 - Health Services - Public Health REVENUES: Budgeted: $4,495,924 Percent Received: 380 Revenues for this budget unit cannot be projected on a monthly straight line basis since a large portion of revenues are attri- butable to State revenues, the majority of which are submitted on -16- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0450 - Health Services - Public Health (Continued) a quarterly basis. • There is usually a lag of several months between the County' s claim for State funds and the receipt of those funds. Second quarter claims for the period of October 1, 1986 to December 31, 1986 are now being prepared for submission. It is anticipated that revenues will be realized at the budgeted level by the end of the fiscal year. * Budget Unit 0452 - Health Services - Environmental Health REVENUES: Budgeted: $960,959 Percent Received: 200 Revenues for this budget unit cannot be projected on a straight line basis since over 85% of the revenues result from permits and licenses due in March and April of each year. However, revenues projections using last year' s trends indicate that budgeted revenues will be fully realized by the end of the fiscal year. * Budget Unit 0453 - Toxic Waste Spill Cleanup EXPENDITURES: Budgeted: 0 Percent Expended: 100+% Since it is not feasible to predetermine the amount of funds required for toxic waste spill cleanup, no specific 1986-1987 appropriation was approved. The funds expended represent the County costs incurred to date for toxic waste spill cleanup. Identified parties responsible for the toxic waste spills are required to reimburse the County for incurred costs. However, there is a lag time between the cleanup, identification of responsible parties, and invoicing the actual receipt of reim- bursement. In the event no responsible party is identified, the cleanup remains a County cost. REVENUES: Budgeted: 0 Percent Received: 100+% In July, 1986, the County hired Universal Engineering to clean up a toxic spill in the City of Lafayette. The responsible party was identified as Equipment Associates Company, whose insurance reimbursed the County for the cleanup costs. * Budget Unit 0460 - Health Services - California Children Services REVENUES: Budgeted: $1,763,545 Percent Received: 23% Revenues for this budget unit cannot be projected on a straight line basis since over 95% of the revenues are attributable - to State reimbursement submitted to the State on a quarterly basis. The revenues received to date reflect receipt of reimbursement for first quarter claims (July 1, 1986 - September 30, 1986) . Reimbursement claims for the second quarter period of October 1, 1986 - December 31, 1986 are now being prepared and will be submitted within the next few weeks. On an annualized basis, it is projected that revenues may be realized at slightly more than the amount budgeted. -17- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0467 - Health Services - Alcohol/Drug Abuse/Mental Health EXPENDITURES: Budgeted: $24,477 ,630 Percent Expended: 540 Expenditures are slightly higher than the straightline projection because of augmentation to some of the mental health programs. These augmentations are in some cases completely offset by grant monies and in others require a loo County match. It is projected that those augmentations requiring a County match will impact the budget unit' s net County cost. REVENUES: Budgeted: $21,142,974 Percent Received: 490 Revenues are slightly underrealized for this point in the year, but are expected to exceed budgeted amounts by the end of the year because of additional grant monies. * Budget Unit 0470 - Health Services - State Hospital EXPENDITURES: Budgeted: $750,000 Percent Expended: 270 All expenditures for the current fiscal year are not yet reflected in this budget unit. The expenditures for this budget unit are incurred and included in Mental Health claims within Budget Unit 0467 - Alcohol/Drug Abuse/Mental Health. The Auditor-Controller' s Office then transfers the State hospital costs to this budget unit. There has been a delay in the transfer of these costs to this budget unit. It is anticipated that because of hospital bed rate increases imposed by the State, this budget unit will exceed the target level by $120, 000 . * Budget Unit 0472 - General Sewer Planning EXPENDITURES: Budgeted: $32,476 Percent Expended: 680 This budget unit includes funds for staff of the Environmental Management Division of the Community Development Department. They provide technical and administrative services related to water, sewer and other environmental issues. Because of increased activity in the County for this area, staff has had to give a higher level of attention than anticipated for this function. It is anticipated that expenditures will adhere more to a straight line projection at the next report period. * Budget Unit 0473 - Solid Waste Management EXPENDITURES: Budgeted: $176,024 Percent Expended: 37% Expenditures are less than projected indicating staff time is not being charged to Solid Waste Management issue as anticipated. It is fully expected that total amount budgeted will be spent during the fiscal year. -18- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0500 - Social Service REVENUES: Budgeted: $25, 363,752 Percent Received: 190 Revenues for this budget unit are below the budget plan because the State and Federal governments have been slow in processing and releasing funds. This lag period is normally three to six months. * Budget Unit 0515 - Categorical Aid Programs EXPENDITURES: Budgeted: $84,635,925 Percent Expended: 580 Expenditures in this budget unit are case driven and the number of persons requesting aid has exceeded department estimates. AFDC caseload averages 142 per month above budgeted levels and the average grant amount exceeds the budgeted level by $20. Foster care family caseload averages 46 per month above budgeted levels while Foster Care Group Homes monthly average exceeds the target by 62 cases. If current trends continue, the net County cost could be increased by $145,000 by the end of the fiscal year. * Budget Unit 0532 - General Assistance - General Fund EXPENDITURES: Budgeted: $5,437,000 Percent Expended: 68% Expenditures continue to exceed budget plans because average monthly caseloads exceed the targets by 239 cases and $33 per grant. However, the expended amount is not reflective of a mid- year total because it represents 6 1/2 months of payments and needs to be adjusted downward for grants to refugees, which are charged to budget unit 0515. However, even with these adjustments, the year end expenditures are expected to exceed the budget by approximately $500,000 to $900, 000 . * Budget Unit 0579 - Veterans' Resource Center REVENUES: Budgeted: $68,577 Percent Received: 34% The apparent revenue shortfall is the result of State grant funds which have accrued to the credit of the department but have not yet been received. It is anticipated the budgeted revenues will be received by the end of the fiscal year. * Budget Unit 0583 - Private Industry Council REVENUES: Budgeted: $4,758, 201 Percent Received: 420 Revenues are based on reimbursement from the State after expenses are incurred and submitted. Consequently, the department operates with a built in lag time between expenditures and the receipt of revenues. -19- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0588 - Community Services EXPENDITURES: Budgeted: $2,498,231 Percent Expended: 44% Expenditures are below budgeted levels because of reduced activi- ty in the Weatherization Program which is a major departmental program. The number of homeowners requesting weatherization is less than originally anticipated due to the unusually mild weather experienced in the fall and early winter months of this fiscal year. REVENUES: Budgeted: $2,284, 381 Percent Received: 430 Revenues received to date are consistent with expenditure levels and reflect a lower level of weatherization activity as discussed in the expenditure section of the department report. * Budget Unit 0590 - Community Development - Block Grants EXPENDITURES: Budgeted: $406,176 Percent Expended: 90% Expenditures for this budget unit consist entirely of Federal funds received from the U.S. Department of Housing and Urban Development for administrative costs related to Community Development and housing assistance activities. At this time a substantial encumbrance exists to be drawn down against a Federal letter of credit and will diminish on a month-to-month basis. REVENUES: Budgeted $406,176 Percent Received: 23% Revenue consists of Federal funds "drawn down" against a Federal letter of credit. Sufficient funds have been requested to cover expenditures, however, there is a lag time of approximately one quarter in which journal entries are made for the transactions. It is anticipated that all revenue as requested will be received by the end of the fiscal year. * Budget Unit 0591 - Housing Rehabilitation EXPENDITURES: Budgeted: $855,200 Percent Expended: 140 This budget unit provides for the housing rehabilitation program administered by the Building Inspection Department. Included in this program are loans made for housing projects. Journal entries reflecting those transactions have not been made. It is anticipated that this budget will be at projected level by fiscal year end. REVENUES: Budgeted: $850,000 Percent Received: 11% This budget unit is funded by Community Development Block Grants. The amount of funds drawn down against the Federal credit is directly related to the demand for services. Until the journal entries are made to reflect loans generated, revenues will lag correspondingly. -20- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0701 - Parks Administration EXPENDITURES: Budgeted: $108,496 Percent Expended: 0 This budget unit serves to accumulate funds until sufficient funds are available to build an off-road vehicle park. Expenses usually not exceeding $500 per year may be incurred for services provided by the Community Development Department. * Budget Unit 0842 - Airport - Special Aviation EXPENDITURES: Budgeted: $81,840 Percent Expended: 0 This budget unit provides for special airport and aviation projects, including repair and replacement of capital improvements. The planned major project has not yet began so that there is anticipated increase of expenditures which will bring expenditure level to budgeted amount. REVENUES: Budgeted: $81,840 Percent Received: 40 Budgeted revenue consists of a State allocation for capital projects at Buchanan Field Airport. The State allocation has been received. The rest of the funds are earmarked for a construction project to revamp runaway facilities of the airport and are derived from enterprise funds. NON-GENERAL FUND * Budget Unit 0007 - Federal Revenue Sharing REVENUES: Budgeted $775,000 Percent Received: 96% In early October, the County received its final revenue sharing payment, which was slightly less than the amount budgeted. No further revenues are expected due to the termination of this program. * Budget Unit 0008 - -Revenue - County Library Taxes REVENUES: Budgeted: $6,379, 653 Percent Received: 970 The receipt of revenues for this budget unit appears to be ahead of expectations. However, the amount received to date reflects the fact that the largest single element of property tax revenues has been credited to the Library. The other elements of the property tax revenues will be credited throughout the year as they are realized. Property tax revenues are not subject to straight line projections. -21- 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0119 —Criminal Justice Facility Construction EXPENDITURES: Budgeted: $1,952,006 Percent Expended: 120 Expenditures are dependent upon project activity. When construction activity picks up, so will expenditures. * Budget Unit 0120 - Plant Acquisition - San Crainte Drainage Fund EXPENDITURES: Budgeted: $54,308 Percent Expended: 20 Expenditures are dependent upon project activity. This project has only recently been started but is expected to be fully expended by the end of the year. REVENUES: Budgeted: $7 ,000 Percent Received: 1470 Revenues are derived from drainage acreage fees charged to developers and from interest earnings on the fund balance. Revenues, therefore, are partially dependent upon construction activity, which has been high thus far. * Budget Unit 0122 - Courthouse Construction i EXPENDITURES: Budgeted: $1, 269, 401 Percent Expended: 340 Expenditures are dependent upon project activity for the Superior Court Annex. Since the project is still in the early construction stage, , less than a straight line expenditure is normal for this time of year. REVENUES: Budgeted: $600,000 Percent Received: 440 Revenues are less than expected. Revenues are derived from a surcharge on court fines, which are less than estimates used in planning the 1986-1987 budget. The funds are restricted for courthouse construction only. * Budget Unit 0124 - East County Airport Capital Project REVENUES: Budgeted: $9,000 Percent Received: 0 Revenue will be realized upon completion of the project and costs are claimed. * Budget Unit 0125 - Buchanan Airport Improvement Project EXPENDITURES: Budgeted: $2,718,900 Percent Expended: 300 Expenditures are dependent upon project activity. Since the airport projects are still in the development stages, it is normal to have low expenditures during the early part of the year. -22- 1986-87 MID-YEAR BUDGET STATUS REPORT .y • ATTACHMENT A * Budget Unit 0125 - Buchanan Airport Improvement Project (Continued) REVENUES: Budgeted: $2,718,900 Percent Received: 29 Remaining revenue will be realized after the projects are completed and the costs can be claimed. * Budget Unit 0236 - Court Records Automation EXPENDITURES: Budgeted: $45,049 Percent Expended: 0 This budget unit was created from an additional $1 civil filing fee authorized by the Board for collection January 1, 1984. Funds have been accumulating since that time for an automated civil system in the municipal courts. Expenditures may be made later in the fiscal year. * Budget Unit 0256 - Controlled Substance Analysis EXPENDITURES: Budgeted: $9,306 Percent Expended: 890 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 and equip- ment in the Crime Laboratory. Expenditures are not regular throughout the year, but will not exceed appropriated amount. REVENUES: Budgeted: $9,500 Percent Received: 42% Revenue varies due to fines collected, but budgeted amount is expected to be realized. * Budget Unit 0353 - Recorder Micrographics/Modernization EXPENDITURES: Budgeted: $687,926 Percent Expended: 540 The expenditure level at mid-year is misleading since it includes an expenditure of encumbered 1985-86 funds carried forward for computer equipment for the County Clerk' s Office. All expenditures of current year funds are within budget. REVENUES: Budgeted: $516,500 Percent Received: 87% Revenue from service fees collected by the Recorder are exceeding budget estimates due to a continuing high rate of real estate activity in the County. -23- ,y 1986-87 MID-YEAR BUDGET STATUS REPORT ATTACHMENT A * Budget Unit 0367 — Game Protection EXPENDITURES: Budgeted: $30,682 Percent Expended: .8% The use of this fund is restricted to the propagation and conservation of fish and game in the County and for educational and youth activities in relation to fish and game. An amount of $5, 000 is donated each year to the Alexander Lindsay Junior Museum for its wildlife rescue program and some of the remaining funds will support the Sheriff ' s Marine Patrol in the enforcement of fish and game laws. REVENUES: Budgeted: 10, 000 Percent Received: 81% One half of the fines levied for violations of the California Fish and Game Code is deposited in the Game Protection Fund. Enforcement activity is up, resulting in increased revenue. * Budget Unit 0585 - Domestic Violence Assistance EXPENDITURES: Budgeted: $80,750 Percent Expended: 51% Expenditures include payments for seven months of service and actually reflect underspending of the budgeted amount. * Budget Unit 0620 - County Library - Library Fund REVENUES: Budgeted: $662,822 Percent Received: 20% Revenue receipts are currently below expectations for this point in time. The apparent shortfall is due to the lag time in the receipt of State funds which is the major revenue element of the Library. The Library revenues are very predictable and it is anticipated that the budgeted revenues will be realized by the end of the fiscal year. * Budget Unit 0662 - Road Construction - Road Fund EXPENDITURES: Budgeted: $9,409,757 Percent Expended: 28% Expenditures in this budget unit are seasonal reflecting major road projects undertaking. Journal entries for this unit are lagging a quarter behind but will approach budgeted amounts by the end of the year. * Budget Unit 0843 - Airport - Fixed Assets EXPENDITURES: Budgeted: $277,400 Percent Expended: 83% This budget unit provides for the purchase of fixed assets and capital improvements required at Buchanan Field Airport. There are several major improvement projects scheduled for this. year -24- 1986-87 MID-YEAR BUDGET STATUS REPORT • ATTACHMENT A * Budget Unit 0843 - Airport - Fixed Assets (Continued) carried forth from last year. Expenditures have increased as the projects near completion. It is anticipated that construction will be completed during the Spring and early Summer months. It is anticipated that most, if not all, of these funds will be spent by the end of the fiscal year. * Budget Unit 0997 - Contingency Reserve - Airport EXPENDITURES: Budgeted: 0 Percent Expended: 0 Expenditures are made within this unit only in the event of unanticipated emergency requirements. REVENUES: Budgeted: $40,400 Percent Received: 1000 The revenue in this budget unit actually consists of Airport Enterprise Funds not required to meet ongoing operating needs. These funds are being held in reserve and will be expended only as required to meet emergency needs. -25-