HomeMy WebLinkAboutMINUTES - 10282008 - D.1 I
Contra
TO: � BOARD OF SUPERVISOR .
FROM: DAVID TWA ' Costa
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County Administrator
DATE: OCTOBER28,2008 ° N, County
SUBJECT: FY 2008109 BUDGET REBALANCING
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. ADOPT FY 2008109 local departmental cuts and associated County and Special District
appropriation adjustments(Attachment A)to rebalance the FY 2008109 Adopted Budget;
2. ADOPT the FY 2008109 State funding reductions to adjust for the impact of State revenue
loss;
3. DIRECT the County Administrator to continue to work with departments and return to the
board,once final State allocations are known,to adopt specific appropriation adjustments;
4. AUTHORIZE the Auditor-Controller to reduce the General Fund Reserve Designation by
$10,000,000;
5. AUTHORIZE the transfer of appropriations in the amount of$10,000,000 to Contingency
Appropriation-GeneraVAppropdation for Contingency(Attachment B);
6. ACKNOWLEDGE that further economic impacts may require subsequent adjustments to
the FY 2008/09 Budget;and
7. DECLARE the Board's intent to adopt a no-growth FY 2009/10 Budget.
CONTINUED ON ATTACHMENT: LA YES SIGNATURE-
RECOMMENDATION OF COUNTY ADMINISTRATOR)4RECOMMENDATION OF BOARD COMMITTEE❑
'APPROVE ❑ OTHER
SIGNATURES
ACTION OF BOARD ON
®APPROVED AS RECOMMENDED OTHER ', yt�� yt �
VOTE OF SUPERVISORS: ,Saw.—,eft(ane[rs»t. I HEREBY CERTIFY THAT THIS IS A TRUE AND
CORRECT COPY OF AN ACTION TAKEN AND
UNANIMOUS(ABSENT ► ENTERED ON THE MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
AYES: NOES:
ABSENT:. ! ,ABSTAIN: , ATTESTED: OCTOBER 28,2008
Contact: LISA DRISCOLL (925)335-1023 DAVID TWA,CLERK OF THE BOARD OF
cc County Department Heads SUPERVISO AND COUNTY ADMINISTRATOR
I
ey; a uty
ADDENDUM
DA October 28,2408 FY 2008/089 Budget Rebalancing
David Twa,County Administrator,presented the staff report.
Supervisor Piepho requested an additional recommendation to be added to direct that any consideration to use
the funds in the Contingency Reserve be submitted through the Finance Committee for review and
recommendation to the full Board.
Chair Glover called for public comment on the matter. The following person spoke:
Rollie Katz,Public Employees'Union,Local One.
Supervisor Uilkema said she supported Recommendations 1-3,6 and 7.She said she was not in support of
Recommendation 4 and 5 to transfer$10,000,000 to a contingency fiord because there was no urgent reason to
move to the funds from one savings account to another.
Supervisor Bonilla confirmed there are no negative impacts to approving the allocation today.
The Board took the following actions:
ADOPTED Fiscal Year 2008/09 local departmental cuts and associated County and Special District appropriations and
revenue adjustments to rebalance the Fiscal Year 2008/09 Adapted Budget;ADOPTED the Fiscal Year 2008/09 State
cuts to local programs for County and Spacial Districts to adjust for the impact of State revenue loss;DIRECTED the
County Administrator to continue to work with departments and return to the Board once final State allocations are
known to adopt specific appropriation adjustments;AUTHORIZED the Auditor-Controller to reduce the General Fund
Reserve Designation by$10,000,000;AUTHORIZED the transfer of appropriations in the amount of$10,000,000 to
Corrttngency Appropriation-G�Appropnatlon for Contingency;ACKNOWLEDGED that further economic
impacts may require subsequent adjustments to the Fiscal Year 2008/09 Budget;DECLARED the Board's intent to
adopt°a no growth Fiscal Year 2009/10 Budget.;and DIRECTED that any consideration to utilize Contingency funds
be presented to the Finance Committee for recommendation to the full Board.
'(AYES:I,III,IV,V;NOES:11—recommendations 4 and 5 only;ABSENT:None;ABSTAIN:None)
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On October 7,2008,the Board of Supervisors received a report from the Fina `CommUtee on
rebalancing the FY 2008/09 Budget including short and long-term options. The Board discussed
the report in detail and agreed that the economic picture was not likely to.improve in the short-
term.The Board's options for the short-term were to 1)spread the problem evenly among
agencies;2)eliminate specific programs;and 3)spend reserves. Due to the size ofthe local
problem and the grim economic outlook,the Board requested that the County Administrator return
with recommendations and appropriation adjustments to balance the local budget shortfall by
spreading reductions evenly among agencies without the use of reserves. As much as possible,
departments were asked to describe the impact on their agencies and our community. The
recommended local reductions are listed below:
FY 2008109 LOCAL DEPARTMENTAL CUTS
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County
Agriculture
The local revenue tax loss for the Agriculture—Weights and Measures Department io$28.511..
The Department has received$2Q.13Oinunanticipated revenue from the California Food and
Agriculture Department for the Japanese Dodder eradication program. This increase will offset
the local impact uf$28.5ii.
Animal Services
The Animal Services Department will address its share of the local revenue tax loss of$65,292
by eliminating a vacant Special Services Worker position for a savings of$48,060, reducing the
amount cdtraining provided by$6.ODU. reducing the purchases ofsmall tools and equipment by
$5.50U.and reducing educational supplies and courses by$11.732.
The elimination of the vacant Special Services Worker position will result in an increased
workload in the animal shelter for the remaining Special Services Worker and the Animal Center
Technicians.
Assessor
The Assessor's share of the local revenue tax loss is$283,961., The department will manage
the loss by un-funding two vacant associate appraiser positions for 12 months and one
supervising appraiser position for six months. The impact ofholding these positions vacant may
result in a delay in supplemental tax bill issuance as well as an impact on the timely closure of
the assessment roll and the defense ofassessment appeals.
Auditor-Controller
The AudhopContn»Ue/oshare ofthe local revenue tax loss im$G2.536. Over the past seven
years the office has cut its staffing levels by 24 full-time equivalent positions(FTEs). This year
the office has 5Opositions compared tothe 74positions itwas allocated inFiscal Year
2001C2002. The Auditor-Controller cannot manage any additional cuts without placing the
County's fiscal operations athigh risk.
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In order to address the reduction in funding, the Auditor-Controller proposes generating new
income in an estimate amount of$100i000 by including in the cost of debt issuance the cost of
its services in the preparation of the Official Statement.
Board of Supervisors
The Board of Supervisor's share of the local revenue tax loss is $89,303, the majority of which
is for the Board of Supervisors' district offices. The district offices are oftentimes the first
resource for constituents when they have a complaint or a problem. By reducing funding to the
district offices, the ability to respond to constituents in a timely manner would be jeopardized. In
order to mitigate this, the County Administrator's Office will absorb the district offices' revenue
reduction of$75,647.
The remainder of the revenue loss will be addressed by reducing funds set aside for unfunded
mandates by$12,592 and for the Personnel Merit Board operating expenses by $1,064.
Clerk-Recorder/Elections
The Clerk-Recorder's share of the local revenue tax loss is $88,320. To address the shortfall,
the department was able to identify new election revenues not previously budgeted
(approximately$1.15 million in Senate Bill (SB) 90 claims and $114,000 in additional election
billings). Of the total SB 90 claim, $500,000 is prior-year one time only revenue.
In addition to these new revenues, the department will also realize additional salary savings by
holding some positions vacant and by transferring the cost of one position to the Modernization
Fund, for a General Fund savings. This action will have minimal impact to the department's
operations.
Through the combination of additional revenues totaling $1,264,000 and expenditure reductions
of$343,304, the Clerk-Recorders net County cost will be reduced by approximately $1.6
million.
Conservation and Development
The Departments share of the local tax revenue loss is $6,540, which will be off set by a
commensurate reduction in temporary salaries. A prominent issue is the significant reduction in
the residential housing market and the associated reduction in residential building permit and
inspection services. However, the industrial market remains strong, and the Department is
pursuing revenue generating contracts with jurisdictions such as the California Energy
Commission. The Department is closely monitoring building and planning permit activity,
evaluating all service areas for efficiency and cost recovery and to reduce any services that may
now be duplicative given the merger of the two departments as well as reviewing outside
contracts to identify any components that may be brought in house.
Cooperative Extension
The Cooperative Extension Department will reduce staffing to cover its share of the local
revenue tax loss. The hours of one Clerk—Experienced Level position will be reduced from full
time to part-time (35/40) beginning October 1, 2008, to save $5,734. The department will not be
able to respond as quickly to inquiries and requests for services. When the budget was
originally approved in May, Cooperative Extension reduced this same staff position by 25%, but
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was subsequently able horestore the reduction when itreceived additional one-time
through a contract with UC Davis. These combined reductions will greatly hamper the services
that will beprovided\n2OOAC2O1O.when the total impact ViUbmfelt.
County Administrator
The original| md revenue tax loss for the County Adi istrator, BoardofSi doth r
CAO divisions was$214,463. This loss in funding will be managed by reducing: 1)operating
expenditures for the Clerk of the Board by$8,110;2)reducing third party collections in the
Office of Revenue Collections by$7,065;3)reducing technical support for the Office of
Revenue Collections by the Department of Information Technology by$7,065;4)reducing
funding for vacancies in Telecommunications by$2,065; 5)reducing funding by$30,375 for
field investigations of domestic violence and supervision of violent offenders;and 6)reducing
operating expenses".CCTV"x$',""^' A portion of the excess Clerk-Recorder=,='"e"'
listed below,will boused topartially fund two authorized/unfunded pooitionnwithinthaCounty
Administrator's Office.
County Counsel
The County Counsel's share of the local revenue tax loss is$34,396. Thereduction infunding
will be addressed by slowing the hiring process and holding positions vacant to create salary
savings. The extended vacancies will result in delays in completing assignments being
performed onbehalf ofother County departments.
District Attorney
The District Attorneys ahonomfthe|mnn|ravenue+mx{onmim$215.465.Themductioninb/nding
will boaddressed byholding various Deputy District Attorney position(m)vacant for the
remainder ofthe fiscal year. Holding udditionn\positions vacant will result indelays in
prosecuting selected misdemeanor caseloads.
Employment and Human Services
The Employment and Human Services Departments share of the local revenue tax loss is
$509,896.The County Administrator is recommending that this amount be reduced by$209,074
through the use ofGeneral Fund savings that will begenerated bythe State funding reductions.
The reductions will begenerated bythe following reductions:
1) $109,872 in savings will be achieved by reducing the number of clients receiving
alcohol and drug residential recovery services supported through the Alternative
General Assistance Program;
2) $20,000 will be saved.over a six month period by making changes in the cellular phone
service plan used bythe department;
3) $27,730 in increased revenue will be generated by altering the way information
technology staff whowmrkuonthe Electronic BennfitTransfer system charges their
time;
4) $40,000 in additional revenue will be generated by sub-leasing vacant property at Hall .
Avenue;
5) $4G.237will besaved,byeliminating oconsultant contract l the Health Insurance
Counseling and Advocacy Pnogrom�
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6) $25,000 (County portion of$189,000 in savings)from holding vacant two positions in
the In-Home Supportive Services Program that are funded through Aging and Adult
Services;
7) $6,000 from reducing program travel and other miscellaneous expenses;
8) $23,400 by reducing publications, mailing and advertizing costs; and
9) $2,583 in savings will be generated by reducing the Community Services Block Grant to
the Richmond Summer Youth Employment Program.
10) $209,074 in savings from State budget reductions to the Food Stamps Program will be
used for the balance of the local reductions
These changes will have the minimum impact on services being provided to the public.
Employment and Human Services is reviewing and analyzing other local fiscal issues that have
arisen since the budget was adopted. These issues have arisen due to workload increases in
entitlement programs and unanticipated revenue changes that are neither associated with the
Local Phase 2 reductions nor the State Budget reductions. Department staff are reviewing
these issues and developing a plan of action to address any shortfalls. The Department plans to
return to the Board of Supervisors at a later date for discussion of the issues and to receive the
Board's direction on any program changes that may be necessary.
General County Services
The share of the local revenue tax loss for General County Services is $115,790. A portion of
the loss will be addressed by holding vacant one Employee Rehabilitation Counselor and one
Clerk-Experienced Level position, totaling $103,273 in the CAO-Risk Management Program.
The Arts and Culture Commission will address its share of the loss by reducing funding
available for consultant services. This will diminish support for the Arts Recognition Awards and
Poetry Out Loud projects by$1,040. The Commission will seek additional corporate grants to
backfill the loss in County funding. Additionally, computer assistance for small departments will
be reduced by$111,477.
General Purpose Revenue
In line with continued declines in Supplemental Property Tax, the FY 2008/09 budget will be
reduced by $1,000,000—from $6 million to $5 million. This loss of revenue is offset by
increased revenue in the Clerk-Recorder Department.
General Services Department
The General Services Department (GSD) share of the local tax loss of$252,546 will be covered
by cost savings due to changes in building occupancy cost since the budget was prepared. For
example, several buildings have been vacated, resulting in savings. These types of changes
resulted in a savings of$70,800. Estimated savings of$50,000 are anticipated in energy costs
due to the Co-Gen and lighting retrofit projects at the Juvenile Hall effective February 1, 2009.
The Purchasing Division will save on clerical costs of$7,000 by using labor from the
Employment and Human Services Program— East Bay Works Senior Employment Program.
An additional $12,200 in budget reductions was achieved by trimming various accounts.
GSD reduced custodial labor in General Fund-supported buildings by 2,405 hours for an
additional savings of$113,000. The Custodial Division will eliminate all temporary employees
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and one permanent custodian will betransferred to the Recycling Division tofill uposition being
vacated through retirement. Custodial labor hours were also reduced inthe first budget
reduction. With this additional reduction,the total hours reduced represents 182Y6oftha
custodial labor hmGeneral Fund-supported buildings. This additional cut will result ino
noticeable reduction incleaning inthese buildings. Reatnoommnwill bacleaned and trash cans
will be emptied (building occupants may be required to empty their own trash into centrally
placed containers and the custodial staff will empty the large Gontainers). Vacuuming,mopping,
and dusting WiUbedone aatime allows.
Human Resources
The Human Resources Department's share ofthe local revenue tax loss is$43,405. The
reduction in funding will be addressed through a reorganization of staffing in the Labor Relations
and Personnel Services Units. |norder tominimize the impact ofthe dwpartmmntacuts, HRhas
reviewed its current structure and,bzbetter meet customer needs and d d operations,
will realize salary savings of$21,702 in the Labor Relations Unit from eliminating one Principal
Labor Relations Negotiator and adding a Labor Relations Specialist III. Additional salary savings
of$21,703 will be realized in the Personnel Services Unit from eliminating one Human
Resources Consultant and one Clerk Experienced Level position and adding one Personnel
Services Supervisor position.The department anticipates no noticeable impact on the services
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currently being provided.
Health Services
The Health Services Department's share of the local revenue tax loss is$2,078,070. The
reduction in funding will be addressed by reducing the amount of Tangible Net Equity(TNE)that
must bemaintained bythe Contra Costa Health Plan.
A licensed Health Plan in California is required to maintain a certain level of TNE tninsure that
all medical claims are paid in the event of Plan insolvency.The State has agreed with the
County that no reserve is necessary for services that are provided in Health Services licensed
and operated facilities. Aumresult nfthe revised TNEcalculation the original CCHPEnterprise
Fund reserve amount of$G.2million can bereduced to$4.1million. The savings of$2.1million
WiUbetreated mnarevenue adjustment that can herecognized |nthe 20U8/2O0Qfiscal year.
The above action will have no negative impact onthe viability ofthe Health Plan. However,this
is a one-time only adjustment which will have to be addressed in the 2009/2010 fiscal year.
Library
The Libroq/mshare ofnon-General Fund louafnevenuetax loss io$8U3.7S1. The reduction in
funding can be addressed through a reorganization of staffing in the Administrative Division,
creating a reduction in salaries of$167,000;a reduction in temporary salaries of$463,000 to
more accurately reflect recent staffing patterns-,a recently renegotiated contract reduction of
$49,000 for on-line educational services;and a delay in purchasing automated material handling
equipment resulting inosavings cf$125.000'
Communities and individuals throughout the County consistently open hours and new
books asthe highest priority library services. Therefore,the proposed cuts have been
recommended because they donot impact these areas. The largest reduction, insalaries for
substitute staff,means that the library needs tocontinue its practice ofonly covering essential
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hours for staff absences. Delaying the creation cdthe Community Relations Manager position
means that the Deputy County Librarianswill need tocontinue tomanage these programs,
which include public information, program publicity,outreach services, support for Friends and
Foundations,and volunteers. Delaying the purchase ofthe materials handling equipment for
the Pleasant Hill Library will delay the library inautomating this labor intensive activity. The
reduction in costs for electronic databases resulted from favorable negotiations with a vendor
conducted byone nfthe Deputy County Librarians,
The Contra Costa CuuntyLibnw Commission,which has representatives from each city and
supervisorial district served by the County Library, as well as five appointees representing
~e''"=groups,labor, business,youth and education,discussed the""'"',"budget balancing
etits meetings in July and September 2DO8* At theJu|ymeetiwas
then the mpocifiurecommended cuts buthe library budget were reviewed cdthe September
meeting. Commissioners were very pleased that the library was able to make this reduction
without impacting library open hours and the materials budget.
Probation
The Probation Departments share of the local revenue tax loss is$714,425.The reduction in
funding can beaddressed byincreasing the department's vacancy fadorby$203.674; holding
one Clerk-Experienced Level position vacant in the Juvenile Hall and one Deputy Probation
Officer position vacant in the Domestic Violence unit, resulting in a cost savings of$167,250;
and realizing a six month cost savings of$253,501 by fransitioning the Chris Adams Girls
Center bogroup home status.
Public Defender
The Public Defender's share of the local revenue tax loss is$357,580.The reduction in funding
will be addressed by increasing the department's vacancy factor by$357,580 to a revised
vacancy factor of$1,222,997 for fiscal year 2008/09.The department acknowledges that it may
have difficulties inmainteiningavacancy factor cdthis magnitude. However,this approach will
provide the most flexible solution tnmanaging potentialsurges incaseloads.The department
will continue to work closely with the County Administrator to ensure proper execution of
mandated functions throughout the remainder ofthe fiscal year.
Public Works
Public Works'share inthe local revenue tax loss is$1.5OD.The department will address this
shortfall by reducing its office supplies budget bymcorresponding amount.This action will have
minimal operational impact.
Sheriff-Coroner
The Sheriff-Coroner's share of the local revenue tax loss is$1,230,544.The reduction in
funding will be addressed by holding various positions vacant within the department based on
operational necessity.The Sheriff will continue howork with the County Administrator and the
Public Protection Committee throughout the remainder of the fiscal year to identify revenue
development strategies to address the department's ongoing structural funding gap.
Treasurer-Tax Collector
The Treasurer-Tax Collector's share ofthe local revenue tax loss is*33.75O. The reduction in
funding can beaddressed byanumber ofcost saving measures. Most significantly,the office
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has determined that it can reduce its specialized printing costs by$15,500. This can be
achieved by transmitting information electronically as much as possible and by consolidating
print work orders in order to qualify for volume discounts.
The remainder of the reduction in funding will be met by efficiencies. As much as possible,the
office will recycle supplies(file folder, binders etc.)and will delay purchases. This will result in a
savings of,$7,250. The office will delay upgrades to office computers,which will result in a
savings of$5,000. Finally,the office will delay needed maintenance as much as possible which
shou Id result in a savings of$6,000.
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Vet4rans Services Department
In order to meet the current year budget reduction of$11,285,the Veterans Services
Department will reduce its use of consultant services.This will adversely impact plans to hire an
additional part time Veteran Service Representative to assist with the staggering increase in
workload over the last several years.The elimination of these funds will make it impossible to
hire any part time personnel.Additionally the office will be closed to the public at noon on
Fridays starting in October 2008.This closure is necessary to allow staff to keep pace with the
increase in demand.Currently the entire office staff routinely works additional hours,to include
weekends and holidays with no overtime authorization,to continue to submit timely claims and
appeals.The Friday afternoon closure will allow staff the necessary time to properly develop all
claims and appeals to be submitted to the Department of Veterans Affairs, Department of
Defense and California Department of Veterans Affairs.
Special Districts
Contra Costa County Fire Protection District
The Contra Costa County Fire Protection District will experience a$3.5 million funding reduction
as ai,direct result of the local revenue tax loss. The District will address the funding issue by
implementing the following: 1)postponing$580,000 major capital lease-purchases(including:
four Type 1 Engines;two Type 3 Engines;one Quint;one Medium/Heavy Rescue;one Stake-
bed Truck;one Service vehicle); 2) an unanticipated$410,000 revenue increase in tfie form of
a federal grant for purchases that were made last fiscal year for self-contained breathing
apparatus to assure current National Fire Protection Association performance standards are
met;, 3)recent agreement with the City of San Pablo to reimburse the District$520,000 for a
fourth firefighter at the San Pablo station that had been originally budgeted from District funds;
4)$1.99 million release of designated fund balance reserves.
The I adjustments concerning the capital postponement and the utilization of fund balance will
negatively impact the District. The apparatus postponement will put an increasing burden on
the existing fleet and will result in more intensive maintenance/repair. The utilization of$1.99
million in fund balance is approximately 18%of the designated fund balance reserve.
Continued reliance on fund balance undermines the fiscal underpinnings of the District.
The',Contra Costa Fire Protection District is reviewing and analyzing other fiscal issues that have
arisen since the budget was adopted. These issues have arisen due to operational,
communication,training, and safety concerns that are not associated with the Local Phase 2
reductions. Department staff are reviewing these issues and developing a plan of action to
address any shortfalls.
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East Contra Costa Fire Protection District
The East Contra Costa Fire Protection District's share of the local revenue tax loss is$1.36
million. The reduction in funding will be addressed by reducing services and supplies$.26
million and by utilizing$1.1 million of fund balance reserves. The reduction in Other Special
Departmental Expenses will result in the District reconsidering special purchases and station
remodels/upgrades. Utilization of fund balance is a one-time only adjustment that will have to
be revisited in the 2009/2010 fiscal year.
FY 1008109 STATE FUNDING REDUCTIONS
The October 7,2008 report to the Board also included a list of tentative State funding reductions.
It is the County's policy not to backfill State cuts with General Fund dollars. The list of reductions
below is more detailed than that produced in the October 7 report, These lists Will be revised as
final State funding allocation letters are received. The County Administrator will report back to the
Board once final amounts are known and request the adoption of appropriation adjustments and
lay-offs resolutions as needed.
Child Support Services
The Department is funded with 34%State and 66%Federal revenue. No"County General
Fund"money is used by the Department.The Department would receive a 10%overall funding
reduction but the State Department of Child Support Services(DCSS)is not passing that
reduction to the local child support agencies. However, it has reduced Contra Costa County's
budget by$812,000 to pay for additional costs created by the new statewide computer system.
Due to cost of living and other compensation increases, DCSS will have additional costs to the
department of approximately$1.5 million.
Funding last year was$19,160,279 and this years funding will be approximately$18,443,725.
For FY 2007/2008,the Department collected$57,066,977 in child support for families and
funding recoveries to State,federal and local government for public assistance services
provided to households.This was a 2%reduction from the previous year. Each month,the
County retains 2.5%of collections on welfare cases.That amount for last year was$716,893
and was deposited into Employment and Human Services`trust fund.
To meet the budget projection in FY 2008/2009 the Department has reduced the staffing level
from 169 to 155 for a total reduction of personnel of 45%in the last five years. The average
child support staff member generates$337,000 in collections during the fiscal year. The
Department can expect that with the staff reduction of an additional 14 members,collections will
be reduced by$4.7 million dollars. Continued flat funding of local child support enforcement
activities will result in continued reduced child support payments.
Child support is the State's primary tool to reduce a family's dependency on public assistance
and to reduce, in the long run,the costs of these programs. Child support collected on behalf of
children
ren receiving assistance is assigned to the State and directly offsets the cost of monthly
cash assistance for these children. Child support collected on behalf of children not receiving
assistance often serves to prevent future assistance costs by providing income to working
families struggling to support themselves without receiving assistance.
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Cons_..'-~~..and Development
The newly adopted State budget will divert approximately*35O million in state redevelopment
fu -sto the state Education Revenue Augmentation (ERAF). For Contra Costa County,
this translates to a funding loss of approximately$1.3 M or 6.5%of the Redevelopment
Agency Is total budget.
The programmatic effects of the ERAF diversion in Rodeo, North Richmond and Montalvin
Manor.if limited to one year,can be managed through the use of fund balance. However,this
funding loss will slow down the completion of transit-oriented and urban infill projects in the
Pleasant Hill BART/Contra Costa Centre and Bay Point project areas.
For the Bay Point community,the funding loss has severe repercussions: 1)it constrains the
county's ability to reduce blight by limiting funds available to rehabilitate foreclosed properties,
and 2)it reduces funds available to acquire properties in the Orbisonia Heights neighborhood
for a'ticipated transit-oriented land development.The County,however, has been awarded a
$6.011�9 million
the Federal Housing and Urban Development Department for the
purchase, rehabilitation,grant from
and resale of foreclosed pnopertiaothat will,Uosome extent,offset the
impactimpact of the state cuts.
The immediate
2 projects: 1)a future business conference center on the BART Transit Village site,and 2)Phase 2 improvements of the Walden Green Linear Park along the Iron Hor-se Corridor.These
are discretionary projects that would have added value to the community.At this point,these
proje�ts will have to be deferred until the county is able to seek alternate sources of funding.
District Attorney
Spou lSal Abuse Prosecution Program(SAPP)funds have been reduced by$95,033.These
funds are used to supplement the prosecution of domestic violence cases pursuant to the
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and p�rosecution of domestic violence cases.
Supplemental Law Enforcement Services Funding(SLESF)has been reduced by$34,000.
These funds have historically supported mainline prosecution by funding one Deputy District
Attorhey position and one Clerk-Senior Level position,which are budgeted outside of the
General Fund.This reduction can be absorbed by existing fund balance in fiscal year
2008/2009,as the District Attorney continues to evaluate structural changes to the department
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h�6 next fiscal year.
High j
,TechTaskForce funding has been reduced by$12,788. Using these funds,the District
Attorney partners with the Marin County District Attorney's Office to investigate and prosecute
high-tech crime on the internet and other forms of electronic media.This reduction can be
absorbed by the unit with minimal affect on service levels to this pmgram.
Employment and Human Services
The recently enacted state budget made a number of cuts to counties in the administration of
sta*social service programs.These cuts will reduce the funding available for the staff that
process applications,authorize benefits,and provide social services to families,adults,and
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eldehy. Delays in receiving food assistance, medical assistance, income support,employment
services,and in-home support services will result.
Official state allocations will not be received until later in October or November,so the actual
impact on existing staffing levels is not known. Except for Adult and Protective Services which
does not receive caseload increases,the state adjusts allocations upwards for caseload growth
before applying the reductions.
In Contra Costa County,the combined impact of the reductions contained in the recently passed
state budget, including the Governor's"Blue Pencil"vetoes,is a loss of over$6 million with an
e *1: lent FTE reduction of 60.5 FTEs over a 12 month period, Until the actual allocations are
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received and implementation of the reductions in each program is resolved,the actual impact to
staffing cannot be determined. Once the department receives its allocations, it will adjust
staffing levels to bring them in line with the available revenues. Reductions in administrative
costs 1 and discretionary services will be considered first before reducing case-carrying staff. The
areas affected are:
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° CaKNORKs Grant Reductions—$2,908,4T5State,$74,525County
The Budget Act includes the suspension ofthe statutory COLA boCa0VORKarecipients.
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This will not impact the administration of the CalWORKs program,but will adversely
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impact those recipients who rely onthe grants for their daily expenses.
� Ce|VVC)RKoChild Care Increase'nG3Q.0O5
�
Increase inthe Child Care component oftheCa\VVORKoeing|eaUncationtopn,vdochUd
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care moparents can work. Noadditional County match inrequired. Additional funding
will pass through toparents for the cost ofchild care.
� CaNVORNsSubstance Abuse and Mental Health Reduction—o17O.000
(
Contra Costa County does not fully expend its current allocation. The State's increase\n
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the total allocation could result in a decrease in the amount received if the State changes
.
its allocation method.
Food Stamps Reduction—$404.305State,$217.751County
/
Reduces the amount the County receives for the administration of the Food Stamp
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program and waves face'bo-faoainterviews for some cases. The impact cfthis reduction
' onprogram staffing and operations iebeing evaluated. Note, $2U9.U74ofthe anticipated
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savings to the County in required general fund match has been recommended to offset
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this amount ofthe local revenue tax loss.
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IHSS Administration Reduction—$50.24QState,$5Q.249County
� The State has implemented a 5%reduction in the allocation for administration of the,
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IHSS program and delays inreassessments. The impact ofthis reduction uoprogram
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staffing and operations iobeing evaluated. This reduction does not impact the sharing
/ ratios for IHSS provider wages.
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Adult and Aging Medi-Cal Reduction—$2.75O834'
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The State has reduced funding for program administration including withholding the
increase for the cost ofdoing business. The actual impact ofthis reduction onthe
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program and services being provided inbeing evaluated.
° Transition Housing For Foster Youth—Unknown local impact.
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Additional funding received will paes-thmhoproviders.
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SSI/SSP Applications Increase-$2.344
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The State has provided an increase to comply with additional mandated activities-for
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screening older youth.
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Suspension of SSI/SSP COLA's Reduction—$28,304
.
The Budget Act suspends the SSP COLAs ",board and care homes. '"s^,°=
increase the County share of costs for the board and care homes in order to maintain the
i
number ofavailable beds. The actual impact ofthis reduction will not beknown until
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contracts with board and care homes are renewed.
°
Community Care Licensing Reduction—$17.322
� TheSfatehnmnadunadthefund\ngandthenumbernfonnue|randomvioKorequivnd.
\
Fewer facilities will bevisited each year aothe frequency ioreduced.
Enhanced KinGAPSavings |mo�aoe-$\O'5OO
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The State budget has increased the allocation toChild Welfare Services. No additional
�
County funds are required. This increase will cover the increased cost ofdoing business
' in�iopmg�m
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Independent Living Program Reduudon—$1.311
The State has implemented asmall decreased inthe program. This U
reduction
�
handled through edecrease(nthmoponaUngnoatscf the program.
Adoptions Reduction-$5O,4OO
�
The State has implemented oreduction inthe Statewide Allocation. The impact ofthis
reduction onstaffing and services iobeing evaluated.
� 1 Group Home KAonth|yVin8eRedu��n—$27.145Gteta.$4072 County
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The State has implemented a State-wide reduction. This reduction will require the
i
department toreview the travel and timing ofvisits horeduce travel cost and togenerate
savings inoperating expenses.
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Foster Care Reductions—$4.DA2State,$614County
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The State has implemented a statewide reduction to the allocation for program
�
administration. This will require reductions inoperating expenses and supplies.
Promoting Safe and Stable Families Reduction—o42.QO7
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The State has implemented a statewide reduction to the allocation for program
administration. The impact ofthis reduction onstaffing and services isbeing evaluated.
Community Services Child Care Program Reduction—$45.727
` o N COLA beonpnn/kjedwhinhw|Unoou�|nthee\iminationofchi\duanoa)�sondv�U
(
{
require the reassignment ofstaff.
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Alternative Payment—General Childcare Reduction—O282.U72
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This funding reduction will result in the reassignment of some administrative functions'to
�
other programs.
Theb|e below summarizes the impact ofthe State cuts bydepartment bureau:
^ '
Estimated Estimated Estimated
Program State Amount County Savin Total
Workforce Services $2,436,490 $74,525 $2,511,015
Aging and Adult Services $3,214,278 $277,000 $3,491,278
Children and Family Services $150,717 $4,686
Community Services $328,699 $0 $328,699
TOTAL STATE IMPACT $6 77,321
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significant impact on community programs which provide services to many of the same
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providedfunding the County provides reduced due to the State reductions and have the direct funding
Health Services
Contra Costa Health Plan(CCHP): Medi-Cal premiums were reduced by 10%for the months of
July 2008 through February 2009.The impact is a loss of CCHP revenue of$4.4 million. In
February 2008,California lawmakers and the Governor approved a 10% reduction in Medi-Cal
payments effective July 1,2008. Since Prepaid Health Plan monthly premiums are based upon
Medi-Cal payment rates,monthly Medi-Cal premiums were also reduced by 10%effective July
1,2008.
/
A lawsuit was filed against the State alleging that the rate reduction was not in compliance with
Federal law. On August 18,2008,a U.S. District Judge issued an injunction against the rate
redu I ction and required the State to pay providers at the full Medi-Cal rate for services rendered
on or after August 18,2008 until the lawsuit is settled. The enacted 2008/2009 State Budget
continues the 10% rate reduction through February 28,2009. It is unclear at what point,given
the lawsuit,how or if the State will be able to implement the rate reduction.
^
Mental Health: The State eliminated the FY 2008/09 Medi-Cal payment Cost of Living
Adju,stment.This will reduce Medi-Cal revenues by$1.1 million.This will be offset by$0.8
milli6 n in reductions in payments to contract providers who are paid at the Medi-Cal rate,
resulting in a net revenue loss of$0.3 million. This loss will be absorbed by the Department
adecrease mthe number mservices provided and decreases..controllable costs,
such ansupplies,travel, printing,etc.
The'State reduced the Mental Health Managed Care Allocation provided to the County by$0.2
million. This reduction will be offset by a reduction in the number of client referrals and volume
of se"rvices authorized by the Department to the over 100 private psychiatrists, psychologists
and'other professional providers located in the community. In addition to the impact on the
provider network,clients will feel the impact of fewer available services.
^
The State intends to increase the charge to counties for beds that they use in State-owned and
operated hospitals.The Department currently contracts for ten such beds.This could increase
costs by an unknown amount,which could be as high as$0.3 million. The impact will be
variable depending on the services and the utilization. Until further information is obtained from
the State Department of Mental Health,the true impact of this reduction is unknown.
The
Program funds.This revenue loss will be fully offset by the elimination of the contracts that were
funded by this grant. Contracts with Alternative Family Services,Seneca Residential Care and
West Contra Costa Youth Services Bureau were not renewed for FY 2008/2009. The program
is working to reconfigure these programs in an attempt to continue portions of these programs.
The�2005 State Budget requires the State to reimburse counties for mandated costs incurred in
FY 2003/2004 and prior years over a term of 15 years beginning in FY 2006/2007.The FY
�
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.2006/2009 Budget delays the third payment of these claims for one year.This will reduce
revenues by$0.5 million in the current year.
V
Alcohol& Other Drugs: The State reduced both the Proposition 36 and the Offender Treatment
Program (OTP)funding allocated to the County.The impact is a revenue loss of$0.2 million
that ill be offset by reductions of payments to contract providers that perform work funded by
these sources. Contracts with New Connections,Center Point and Bi-Beit were renewed at
lowe'r service levels. The impact of this reduction will be felt in the community that receives the
services provided by this program.
Public Health Division: The Public Health AIDS Education.&Prevention Program has lost State
Augmentation Revenue of$347,000.State funding for the Children's Health and Disability
PreVention(CHDP)Program has been reduced by$138,300 and the Tuberculosis Control
Grarit has been reduced by$41,617. The State Bioterrorism Grant has lost$306,699 in State
funding due to the elimination of the Pandemic Flu Budget from the Grant.The State Family,
Maternal,and Child Health, and Black Infant Health grants have been reduced by$54,663 as a
result of the State budget cuts and corresponding federal matching dollars. An evaluation is
currently being undertaken for 611 of these programs to determine the impact.
The Senior Nutrition Program has been reduced by$8,800 in the State budget.The Meals on
Wheels Foundation of Contra Costa County, Inc.,will subsidize this State revenue loss.
California Children Services: California Children Services Medical Therapy Program has been
reduced in the State budget by 4%or$80,000. Program restructuring is currently under way,
California Children Services Administration may also be reduced. At this time,we have no
confirmation of the magnitude of this expected reduction from the State.
Library
The frial state budget reflects a 10%decrease to funding for Public Libraries from FY
2007/2008. The Contra Costa County Library receives State funding from the Public Library
Foundation Program(PLF),which provides funding for overall library operations. These funds
were reduced by$36,052. The Library also received English Acquisition and Literacy Program
funding,which supports the Library's Project Second Chance adult literacy program. These
funds were reduced by$6,807.
The 110% reduction to public library funding approved in the final State budget is the same
reduction originally proposed in the Governor's January Budget Proposal. Therefore,the
Library's FY 200812009 budget already reflects the 10%reduction and no further cuts are
required as a result of the final budget adoption. It should be noted that Contra Costa County
Library's State funding had decreased 36%since 2006/07,for a total decrease of$216,971.
Probation
Adult Drug Treatment Program(Prop.36)funds have been reduced by$194,000.This program
provides supervision to persons convicted of non-violent drug possession offenses and directs
them to appropriate community-based organizations as an alternative to custody.The
department will reduce Deputy Probation Officer(DPO)staff by one FTE effective immediately
and hold another DPO position vacant beginning February 1,2009,resulting in a permanent
25%`staff reduction to this program.
Page 15
Mentally III Offender Crime Reduction (MIOCR) is a multi-agency program composed of the
Probation Department,
artment, Sheriff, and Health Services, to provide treatment to mentally ill
offenders as an alternative to custody. MIOCR funds have been reduced by$454,700 resulting
in the abolishment of the Juvenile and Adult units of the MIOCR Program effective immediately.
Juvenile Probation and Camps Funding (JPCF) funds have.been reduced by$520,000. JPCF
funds provide for programming at the Orin Allen Youth Rehabilitation Facility as well as the
Home Supervis
` ion/Juvenile Electronic Monitoring Program. The department is in the process of
evaluating reductions to discretionary support functions in these program areas.
Juvenile Justice Crime Prevention Act(JJCPA)funds have been reduced by $328,581. The
JJCPA funds four programs including Deputy Probation Officers in High Schools and Middle
Schools, the Community Probation Program, and Orin Allen Youth Rehabilitation Facility
(OAYRF) Aftercare program. This reduction in funding will be addressed by holding DPO
positions vacant in JJCPA programs to the order of$202,581 and reducing the departments
services and supplies budget by$126,000. The department is in the process of evaluating how
the reduction to the services and supplies budget will be allocated throughout specific JJCPA
programs.
Public Works',
The State budget does not have a 'negative impact for the Public Works Department; Gas Tax
and Prop 42 funds were not reduced. However, the downturn in the economy has resulted in
less work for the land development functions of the County. This reduction is offset by
increased workload in the Transportation Program with the revenue provided by the State
Infrastructure bond for Transportation (Prop 1 B). Public Works will shift resources from the
underfunded programs to the funded projects.
Sheriff-Coroner
SupplementaijLaw Enforcement Services Funding (SLESF) has been reduced by$68,000. This
funding used for front line law enforcement activities including the Sheriffs Helicopter Program
and staffing int,adult detention facilities. The reduction of$68,000 comprises two equal
reductions: $34,000 in the West County Detention Facility (WCDF) and $34,000 in the Sheriff's
Helicopter Program. The reduction to the WCDF will be addressed by keeping positions vacant
for a portion of the fiscal year. The reduction to the Helicopter Program will result in reduced
operational flight hours to the Sheriffs helicopter fleet.
The State JailBooking Fee Backfill has been reduced by$190,000. Government Code Section
29551(d) allow s 'counties to assess a pro-rated booking fee in any fiscal year that the State
appropriates less than $35,000,000 annually. The County has established a pro-rated fee of
j'
$19 to offset this loss and has notified cities that billings will resume for FY 2008/2009.
Contingency Appropriation-GenerallAppropriation for Contingency
Due to further''economic uncertainty, the County Administrator is recommending that the Board
authorize the Auditor-Controller to reduce the General Fund Reserve Designation by
$10,000,000 and transfer those funds to Contingency Appropriation-General/Appropriation for
I
Contingency. In effect, this 'budgets' $10,000,000 of one-time reserves in the current fiscal year
' Page 16
budget. These funds cannot bomoved from the Contingency Appropriation houdepartment
without afour-fifths vote ofthe Board nfSupervisors (see Attachment C). This item iobeing.
recommended in case of further loss of General Fund revenue aM should not be construed as
acushion for any known problems.
�
Conclusion
In ob nclusion,the recommen dations contained herein will rebalance the FY 2008/09 budget. The
Coun ty Administrator will continue to work with departments throughout the year to achieve
balanced year-end expenditures. Once official state allocations are received,staff will return to
the Board with final State funding reductions. Staff will also begin plans to implement a no
growth FY 2009/10 budget. It is anticipated that a no-growth budget will include significant
additional reductions for"increased cost"' doing business"=~'~~the County's control.
Additionally,staff will continue to work towards implementing long-term solutions to the County's
fisca�i challenges.
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Attachment A
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT Q BOARD OF SUPERVISORS
T/C 27 COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT: County-Various
EXPENDITURE
ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
1110 2479 BU 0001 8,856 00
0036 2131 BU 0036 1,064 00
1690 2132 BU 0025 11,477 00
1151 2310 BU 0135 1,039 00
1505 1011 BU 0150 103,273 00
0002 2103 BU 0002 1,600 00
0002 2110 500 00
0002 2132., 2,000 00
0002 2200 150 00
0002 2251 300 00
0002 2270 1-,000 00
0002 2284 500 00
0002 2301 150 00
0002 2303 800 00
0002 2310 1,110 00
1200, 1011 BU 0003 357,210 00
1225 2310 1,683 00
135,502 00 357,21Q 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: To reduce General Fund appropriations to comply with the FY 2008-00
BY: _ DATE t�2)U Phase Two Adjustments for anticipated Property Tax reductions.
p
COUNTY_ ISTRATOR:
BY DATE IQ
i
BOARD OF SUPERVISORS:
Yes:Gioia,Piepho,Bonilla;Glover
No: Uilkema
SIGNATURE TITLE �y DATE
APPROPRIATION APOO
BY: DATE,,J�� ADJ.JOURNAL NO.
u
s
(M129 Rtw 7186) +
r
i
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT a BOARD OF SUPERVISORS
TIC 27 M COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT: County-Various
EXPENDITURE
ORGANIZATION SUB ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
1260 2312 BU 0026 7,065 00
1260 2315 7,065 00
4280 loll BU 0060 2,065 00
5561 2340 BU 0581 30,375 00
1315 1011 BU 0035 21,702 00
1351 1011 21,703 00
1015 2100 BU 0010 37,465 00
0080 2288 BU 0080 906 00
0015 2100 BU_ 0015 7,243 00
0015 2132 5,000 00
0015 2284 6,000 00
0015 2473 15,500 00
1610 1011 BU 0016 179,581 00
1635 1011 104,380 00
1700 ! loll BU 0030 34,696 00
0465 3570 BU 0465 2,078,070 00
2,521 351 00 37,465 Od
APPROVED EXPLANATION OF REQUEST
k
AUDITOR-CONTROLLER: To reduce General Fund appropriations to comply with the FY 2008.09
BY: �- '+�'`_ DATE '0122Iot Phase Two Adjustments for anticipated Property Tart reductions.
CJS
l
P
GOON ADJISZTRATOR:
BY: DAT€ f) a bg
BOARD OF SUPERVISORS:
Yes:Gioia,Piepho,Bonilla,Glover
No: Uilkema
�i SIGNATURE TITLE /DATE
�f ---/��� � � APPROPRIATION APO
O
I DATE /� ADJ.JOURNAL NO.
I
V
(M129 Rev 286) 1
r
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT 0 BOARD OF SUPERVISORS
T/C27 COUNTY ADMINISTRATOR
k
ACCOUNT CODING BUDGET UNIT: County-Various
EXPENDITURE
ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
5452 2340 BU 0504 109,872 00
5195 2100 BU 0501 15,800 00
5195 2190 2,000 00
5195 2110 20,000 00
5216 2262 BU 0502 40,000 00
5336 2340 BU 0503 5,600 00
5278 2310 46,237 00
5311 �� 5011 25,000 00
5278 2310 209,074 00
5619 2150 BU 0583 2,000 00
5687 2303 4,000 00
1407 2310 BU 0588 2,583 00
2354 t 2251 BU 0043 161,304 00
0355 1011 BU 0355 120,000 00
0355 1044, 32,000 00
0355 1060 30,000 00
2505 1011 BU 0255 1,230,544 00
2,056,014 00 1 0100
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: �) 1 To reduce General Fund eppropriadons to comply with the FY 200&09
BY. _�l.f-- DATE Phase Two Adjustments for anticipated Property Tax reductions.
COUN ISTRATOR:
k
DATE Icl
BOARD OF SUPERVISORS:
1 .
Yes:Gioia,Piepho,Bonilla,Glover.
No: Uilkema f�l�
SIGNATURE TITLE DATE
APPROPRIATION APOO 5O$
BY: DATE �l ADJ.JOURNAL NO.
li
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{Mt29 Rev 218q
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AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT FX1 BOARD OF SUPERVISORS
TIC 27 ❑ COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT: County.Various
EXPENDITURE
ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
3062 1011 BU 0308 101,250 00
3185 1011 BU 0309 253,501 00
3120 1011 66,000 00
3060 1011 BU 0308 97,891 00
3070 1011 97,891 00
3120 1011 BU 0309 97,692 00
3502 2314 BU 0357 6,540 00
3340 n 1011 BU 0366 48,060 00
3340 �� 2130 5,500 00
3340 2477 11,732 00
2805 1011 BU 0242 215,465 00
2909 1 1011 BU 0243 357,580 00
4500 4 2100 BU 0650 1,509 00
0020 1081 BU 0020 7,000 00
0149 1081 BU 0149 7,00000
0149 5022 7,000 00
4303 2262 BU 0077 2,600 00
1,377,411 00 1 7,000 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONrTROLLER: 1 To reduce General Fund appropriations to comply with the FY 2008-09
BY: _�^�' DATE 101U1ft Phase Two Adjustments for.antidpated Property Tax reductions.
COUNTY A 1 STRATOR:
DATE4,2/0J
BOARD OF SUPERVISORS:
Yes:Gioia,Piepho,Bonilla,Glover
Na: Uilkema
SIGNATURE TITLE C/� DATE
APPROPRIATION AP00 S Q g
BY: DATE d de ADJ.JOURNAL NO.
1 e
(M128 Rev 2186)
}
u
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT �X BOARD OF SUPERVISORS
T/C 27 COUNTY ADMINISTRATOR
a
ACCOUNT CODING BUDGET UNIT! County-Various
EXPENDITURE
ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
14
4308 2262 BU 0077 7,000 00
4331 2262 4;000 00
4347 2262 39,200 00
4357 2262 50,000 00
4361 2262 22,000 00
4364 2262 8,200 00
4303 2262 112,546 00
o-
4032 1011 BU 0079 71,000 00
4032 5022 71,000 00
6579 2310 BU 0579 11,285 00
0630 1011 BU 0630 5,734 00
0792 3611 SU 0792 100,000 00
0792 3520 100,000 00
3714 4951 BU 0620" 125,000 00
3702 1011 167,000 00
3752 2323 BU 0621 9,800 00
3761 2323 9,800 00
742,565 00 1 171,000 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: To reduce General Fund appropriations to comply with the FY 2008-09
s
BY: DATE 1OW10t, Phase Two Adjustments for anticipated Property Tax reductions.
COUN TRATCYR: fi�
BY: DATE !J a t e
BOARD OF SUPERVISORS:
I
P
I Yes:Gioia,Piepho,Bonilla,Glover
No: Uillcema ,.?
e
SIGNATURE TITLE C h DATE
APPROPRIATION APOO 1
BY:
DATE 54`ADJ.JOURNAL NO.
(M128 Rev 21M
f,
AUDITOR•CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
If
APPROPRIATION ADJUSTMENT FRI BOARD OF SUPERVISORS
T/C 27 F-1 COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT: County-Vadous
EXPENDITURE
ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
13771 2323 BU 0621 9,800 00
3781 P 2323 9,800 00
3794 2323 9,800 00
3702 1013 BU 0620 275,000 00
3738 1013 20.0001110
3743 1013 8,000 ()o
3751 1013 BU 0621 10,000 00
3761 1013 10,000 00
3771 1013 10,000 00
3781 1013 55,000 00
3782 1013 45,000 00
3792 1013 10,000 00
3794 1013 20,000 00
0990 6301 6,752,568 00
0990 6301 6,752.568100
7,244,966100 1 6,752 568 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: To reduce General Fund appropriations to comply with the FY 2008-09
BY-(� DATE-10121100 Phase Two Adjustments for anticipated Prop"Tax reductions.
COON ISTRATOR:
BY,
BOARD OF SUPERVISORS:
Yes:Gio ia,Piepho,Bonilla,Glover
No: Uilkem
SIGNATURE TITLE DATE
APPROPRIATION APOO 5022
BY:
A.W.JOURNAL NO.
!�g�ATE/0 /—I
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/ a
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(Mi2k&2186)
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT BOARD OF SUPERVISORS
T/C 27 COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT:Contra Costa County Fire Protection Dishid(7300)
EXPENDITURE
ORGANIZATION SU"CCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
7300 3505 Retire Other Long Term Debt 580,000 00
7300 6301 Reserve for Contingencies 580,000 00
7300 6301 Appropriable New Revenue 580,000 00
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1,160 000 00 1 580,000 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER:
DATE k(} 23(O�iS
COU INISTRATORi Reduce Retina Other Long Tenn Debt$580,000 that was originally
k intended for lease-pine of fire apparatus. This reduction is
DATE t3 a necessary to help offset the loss of property tree due to decreased
assessed values.
i
BOARD OF SUPERVISORS:
Yes: Gioia, Piepho, Bonilla, Glover
No: Uilkema 6
Principal Mgmnt Analyst 1011612008
SIGNATURE TITLE DATE
APPROPRIATION APOO 502
BY. DATE, ADJ.JOURNAL NO.
(M129 Rev 2188)
CONTRA COSTA COUNTY
k
ESTIMATED REVENUE ADJUSTMENT
TIC 24
ACCOUNT CODING BUDGET UNIT: Contra Costa County Fire Protection District 0
REVENUE
ORGANIZATION ACCOUNT REVENUE ACCOUNT DESCRIPTION INCREASE <DECREASE>
7300 8981. Fund Balance Available 1,990,000 00
7300 9851 1nterfund Revenue-Gov/Gov 930,000 00
7300 9010 Property Taxes-Current Secured 3,500,000 00
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TOTALS 2,920�0001 001 3,500,0001 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLM-
BY: DATE 1011310t
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COUNTY I'STRATOR Increase Contra Costs County Fire Protection DWeWs use of their
General Fund Balance by releasing$1.99 million in designated fund
B DAT,_&A 4 /,�y- balance to help offset the$3.5 mHIW loss of local party tax that Is the
��/J result of reduces assessed values. The District would also nke to
appropriate S93DMO in unantle"ted revenue that was a result of an
BOARD OF SUPERVISORS. unatieipatad federal grant for SCBAs and the City of San Pablo
recer riy agreeing to ho offset the cost of the fourth firef>ghter that
Yes:Gioia,Piepho,Bonilla,Glover was established at Station 70 last year.
NO: Uilkema
iI rf i M2mntAnetyst 101162008
G RE TITLE ,r�D
ATEG
REVENUE ADJ. RA00 O Z q
6Y. TE_��� JOURNAL NO.
(M 8134 Rev.2M) i
u
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT Q BOARD OF SUPERVISORS
TIC 27 ❑ COUNTY ADMINISTRATOR
G
ACCOUNT CODING BUDGET UNIT:East Contra Caste Fire Pmtecffion Disbict(7050)
1. EXPENDITURE
ORGANI2AT ION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
7060 2479 Other Special Departmental Expenses 260,000 00
i
7060 6301 Reserve for Contingencies' 260,000 00
7060 6301 Appropriable New Revenue 260,000 00
520,000!00 260,000 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: t"
BY: = DATE 16 7 a f U f
i
1 Reduce Other Special Deparbtaental Expenses SM,000 to help offset
COUNTY INISTRATOR: r the Was of property tax due to decreased assessed values.
DATEO'
BOARD OF SUPERVISORS:
Yes:Gioia,Piep—,Bonilla,Glover
No: U ilkema
Principal mntAne 10J15d20oe
SIGNATURE TITLE DATE
APPROPRIATION APOO 5025
BY: DATE d 4f- ADJ,JOURNAL NO.
P
(Mt29Rei 2W
CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
TIC 24
F
ACCOUNT CODING BUDGET UNIT: East Contra Costa Fire Protection District 060
REVENUE
ORGANIZATION ACCOUNT REVENUE ACCOUNT DESCRIPTION INCREASE <DECREASE>
7060 '7 8981 Fund Balance Available 1,100,000 00
7060 9010 Property Taxes-Current 1,360,000 00
f
TOTALS 1,10o,000l o0l 1,360,0001 00
APPROVED EXPLANATION OF REQUEST
AUD NTROLLER:
BY: `' _ DATE fl
COUNTY INISTRATO�c� ,
BDATE
� Inaesse East Contra Costa Fire Protection Districts use of their
�
General Fund Balance by$1.1 million to help offset the$1.38 loss in
Piny tau that Is the result of reduced assessed values. The$1.1
BOARD OF SUPERVISORS: million is transferred frem a fund balanoe release designation that was
originally designated for future use.
Yes:Gioia,Piepho,Bonilla,Glover
No: Uilkema
Pd 'sl rrmtAna 1011512008
SIGNATURE TrTLF=
p TE
REVENUE ADJ. RAOO SO 25
BY: DATE-G�� r*� �L4/rJOURNAL NO.
k
(M 8134 Rene M
Attachment B
AUDITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT FX BOARD OF SUPERVISORS
TIC 27 COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGETUNIT: Contingency Appropriation-General(0990
EXPEWTURE
ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE
0990 6301 Appropriations for Contingencies 10,000,000 00
0990 6301 Reserve for Contingencies 10,000,000 00
0990 6301 Appropriable New Revenue 10,000,000 00
10,000,000100 1 20,00O-7000100
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER: To increase General Fund Contingencies(B.O.10128108)
By-. DATE
L", L/
l0 ZtldR1
COUNTY INISTRATOR.-
By. DATE
BOARD OF SUPERVISORS:
Ycs:'Gioia,PiePbo,Bonilla,Glover
No: Uilkema
SIGNATURE TITLE DATE
APPROPRIATION APOO, -5023
BY: 1,41CCATE ADJ.JOURNAL NO.
(M129 Rev 2186)
CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
TIC 24
z
ACCOUNT CODING BUDGET UNIT: 0005-Revenue General County
REVENUE
ORGANIZATION ACCOUNT REVENUE ACCOUNT.DESCRIPTION INCREASE <DECREASE>
0005 1, 8981 Fund balance available 10,000,000 00
r.
i
i
II
TOTALS1 10,0o0,0001 00 0 00
APPROVED EXPLANATION OF REQUEST
AUDITOR-CONTROLLER:
BY: DATE 101'2210'0 To Increase General Fund Contingencies(B.O.10128108)
COUNTY A t[STRATOR:
BY DATE�tyCl
BOARD OF SUPERVISORS:
k
Yes:Gioia,Piepho,Bonilla,Glover
No: Ulkema
SIGNATURE TITLE DATE
REVENUE ADJ. RAOO S023
BY: DATE
-T�/ ��J JOURNAL NO.
F
r,
(M 85134 Rev.2186)
Attachment C
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY,CALIFORNIA
Adopted this Resolution on December 20,2005 by the following vote;
r
AYES; Gloda,Eepho,Desnnlaier,Glover and Ulthema.
NOES% None
ASSENT: None
ABSTAIN:Now
SUBJECT: ESTABLISHING A GENERAL FUND )
RESERVE POLICY ) Resolution No.2o0St79,I ,.'
WHEREAS,the Board of Supervisors has an interest in the County's long-tens financial stability;and
WHEREAS,the establishment and maintenance of a reserve is a key element in enhancing the
management of the County's finances and maintaining the County's credit quaW,and
Whereas,the best reeerve policies Incorporate three main cftrla:establishing a target level of
reserves;specifying the appropriate circumstances for drawing down reserves;and directing the
replenishment of reserves;and
WHEREAS,the Board of Supervisors acknowledges the importance of building reserves during
periods of financial strength so that such reserves can be drawn upon during economic downturns;
and
WHEREAS,the Board of Supervisors desires to balance the need to maintain a reserve for severe
dmunrsfances with the need to address revenue shortfalls,unanticipated expensee and emergency
situations;
It Is hereby RESOLVED by the Board that:
1. Effective Immediately,Contra Costs County shell strive to achieve a minimum unreserved
General Fund balance of 596 of budgeted General Fund revenues end a minimum total General
Fund balance of 10%of budgeted General Fund revenues;
2. Until such Uma as the County has an unreserved General Fund balance equal to at least 5%of
budgeted General Fund revenues,no less then$2 minion of year-end fund balance in any fiscal
year shall be added to the appropriation for Contingency Reserve;
1 In the event the County realizoa reserves above the minimum levels defined by this policy,the
first use shell be to annually deposit the funds Into an account designated for capital projects and
other one-time uses,up to an amount equal to 1%of General Fund revenues per year,
4. Reserves may be drawn below the minimum level in order to address an unforeseen emergency,
to fund a non-rocuning expense,or to fund a one-time capital cost but only following the
adoption,by a four-fifths vote,of a resolution of the Board of Supervisors specifying the
circumstances that justify the Invasion of the minimum reserve level;and
5. Should reserves fall below the established minimum levels,a request to utilize reserve funds
must be accompanied by recommendations for restoring,witnin three years,minimum reserve
levels(Beal stabilization plan).
I hereby ce"that this Is a true and correct copy of an
actIon taken and entered on the mimnes of the Boar of
supervisors on the date shown
ATfEsTED: ) rggy(-�..s"
Jahn sweeten,Clark of one Scant of Supervkas
And County Aoralplatrator .-
ty
oe Use Odsooll,County Admtnistratar
Steve Ybaaa,Auditor
RESOLUTION 2005!':H-2'
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