HomeMy WebLinkAboutMINUTES - 05121987 - 2.1 BOARD OF SUPERVISORS
FROM: Phil Batchelor,
County Administrator Contra
Costa
DATE: May 7, 1987
County
SUBJECT:
1986-1987 THIRD QUARTER BUDGET STATUS REPORT
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) 4% BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. Accept this report.
. 2. Approve the appropriation adjustments recommended for the Social
Services Department, Health Services Department, and Conflict
Defense Services.
.3 . Support SB-251 (Robbins) which increases the fiscal year
1986-1987 State appropriation for the. In-Home Supportive Services
Program.
4- Direct the County Administrator to continue to monitor the budget
.and implement corrective plans where merited .
FINANCIAL IMPACT:
Unless the appropriation adjustments are approved, the respective
. . budgets will be in a deficit position shortly. SB-251 will result in
an additional $183 ,000 in State monies for the County this fiscal
. year. Although the other parts of this report are for information
only, the status of the 1986--1987 budget at the end of the fiscal year
has implications for financing the 1987-1988 budget.
BACKGROUND:
For each. of the past' ten 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, third 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.
CONTINUED ON ATTACHMENT: X YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR' RECOMMENDATION OF OARD COMMITTEE
APPROVEOTHER
S I GNATURE I S 1: n p 7
ACTION OF BOARD ON May 12 ., 1781 APPROVED AS RECOMMENDED OTHER _
In addition to approving the recommendations set forth above, the Board
REFERRED to the Internal Operations Committee the issue of increasing
the General Assistance recipients ' participation in the County ' s,
Workfare Program, as recommended by Supervisor Fanden.
VOTE OF SUPERVISORS
1 HEREBY CERTIFY, THAT THIS IS A TRUE
XX UNANIMOUS (ABSENT --- ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: _ AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN,
cc: Auditor-Controller ATTESTED May 12 , 1987
County Admin atrator PHIL BATCHELOR, CLERK OF THE BOARD OF
Internal Operations Committee SUPERVISORS AND COUNTY ADMINISTRATOR
` M3.82/7-83 BY ,DEPUTY
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.
The mid-year budget status report in January indicated that the County
would end thefiscal year with a positive fund balance, but at a lower
level than last fiscal year. This conclusion is supported by the
third quarter report as budget units experiencing above anticipated
fund balance have been offset by budget units with deficits The
situation means that there may be less financing available to support
the 1987-1988 fiscal year budget.. Moreover, the situation requires
all departments to continue making prudent spending decisions to
ensure a fund balance on June 30, 1987 .
What follows is a discussion of the budgets for the Health Services,
Social Services, General Services departments, the Sheriff ' s office,
Conflict Defense Services and general county revenues. Recommended
corrective actions are noted in each section, as appropriate.
Finally, a status report is included on the projects financed by the
Productivity Investment Fund. A report presenting- department
performance data is presented in. another document.
Health Services Department
The mid-year budget report projected a year-end deficit of $618, 500.
However, the financial picture has improved over the last three months
causing this projection to be revised to a positive fund balance of
$50,000 . Major factors contributing to this dramatic turnaround are:
♦ A reduction in short term interest expense as a result of a
positive .cash flow position of - the Enterprise Funds.
♦ The receipt of one-time revenue from the State resulting from
disputed claims in fiscal 1983-1984 and 1985-1986.
Revenues generated by adding County employees to the Health Plan
as a result of the "Penny Plan" .
Part of the budget balancing effort involves recommending the approval
of an appropriation adjustment for $140,647 to provide revenue offsets
for recently approved personnel equity adjustments for five classes in
the department.
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Social Services Department
General Assistance grants to individuals are currently projected to
exceed budgeted levels by approximately $900, 000 . This estimated
deficit is at the high end of the projection of $500,000 to $900, 000
developed for the mid-year report. As previously reported, the
monthly average number of cases continues to exceed budget targets by
286 cases for a total of 2, 437 as opposed to 2,151 cases.
Additionally, the average amount of the grant exceeds the budget level
by $30 . A chart which displays caseload for General Assistance over
three fiscal years appears in Attachment B.
The Social Services Department has indicated previously that General
Assistance grants have shown. a fairly 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 for G.A recipients in the
existing . Workfare Program. Currently, . the department is researching .
the characteristics of G.A. recipients in an attempt to identify some
of the reasons for the continuing increases in caseload. An
appropriation adjustment of $900.,000 is recommended at this time to
provide necessary. funds to cover anticipated expenses for the
remainder of the fiscal year.
The In-Home Supportive Services ( IHSS) Program is also projected to
exceed budgeted levels by approximately $275,000. This is a recently
state-mandated program which the counties are gradually assuming a
greater share of the cost. The projected deficit is primarily due to
the federal and State governments not appropriating enough monies to
cover the growing program costs, leaving . the County to fund the
difference.. SB-251 (Robbins) is pending legislation which would
additional dditional monies for fiscal 1986-1987 for the IHSS
program and should be supported by the Board. More details about the
services, financing, and legislation impacting this program are
included in Attachment C.
General Services Department
The mid-year report indicated that the General Services Department was
projecting a deficit of $200,000 to $300,000. 'As a result of
corrective measures, it is currently projected that the department-
will eliminate the deficit by' the end of the fiscal year. These
measures included the elimination of five positions in the Workfare
program, reducing non-essential maintenance work and the receipt of
unanticipated revenue.
Sheriff ' s Office - Detention
The fiscal year 1986-1987 budgeted average daily population (ADP) for
the County adult detention facilities is 959. _During March 1987, the
ADP was 1,054 . This latter amount equals the projected ADP upon which
the proposed 1987-1988 budget is based. If this trend continues,
adjustments may have to be made in -next year' s budget, or measures
found to reduce jail population. With respect to the current year
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budget, it is anticipated that inmate population pressures will result
in a deficit of approximately $160, 000 in the Sheriff Department' s
detention- budget. An appropriation adjustment from other Sheriff
budgets will be -executed next month to ensure adequate funding for
this program
Conflict Defense Services
The services in this budget unit are provided by the Contra Costa
County Bar Association under contract with the County. The
significant over-expenditure anticipated for this budget unit can be
attributed to a number of factors. First, a projected 9. 2% increase
in the number of cases referred by the Public Defender' s Offices for
representation by the Criminal Conflict Program. Second, the program
has been paying this year for a number of homicide cases and two
capital cases, which are very expensive to defend.- Third, .there has
been an increase in the . number of felony information filings in
Superior Court, which are now at over 1,700 filings per year. This
increase is attributable to a vigorous prosecution effort, including.
the CLEAN STREET drug program, which- generates. a large number of cases
from the City of Richmond and unincorporated areas in West county.
An appropriation adjustment of $250, 000 is recommended at this time to
provide necessary funds to cover anticipated expenditures for the
remainder of the fiscal year.
Productivity Investment Fund
Last fiscal year, your Board approved the concept of the Productivity
Investment Fund (PIF) and allocated $100,000 to finance productivity
projects . The PIF was established to stimulate County managers to
explore ways to improve the efficiency and effectiveness of their
operations. The Board' s recent emphasis on the County' s commitment to
improve productivity reflects the current financial crises facing most
California counties. County departments are being asked to do more
with the same or fewer resources. The PIF is an important new
addition to the - County' s productivity program. It permits managers to
pursue innovative productivity improvement projects which might
otherwise not be funded. These projects should result in benefits
that managers can use in operating their departments.
The Productivity Investment fund acts as a revolving account. Funds
are withdrawn from the account for productivity programs and repaid
according to a payback schedule as dollar benefits are realized.
At your Board' s direction, a committee was established to design and
implement the PIF. This committee is called the Productivity
Investment Board and consists of five members selected 'by the County
Administrator, and one staff member. In October, 1986, the
Productivity Investment Board submitted its recommendation to fund
three proposals, and that recommendation was approved. What follows
is a brief description and status report on each of the projects.
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1. Superior and Municipal Court Jury Management - $68,431
The Court Jury Management project proposed to streamline -the
labor-intensive jury summonsing process. Municipal Courts- are
tied to the Superior Court jury data base by terminals and can
make changes directly to the- juror list. Also, the new process
would require only one mailing of affidavits and summonses,
resulting in a substantial savings in postage.
The Courts have begun the implementation of the one-step
summonsing procedure. To data, $66, 000 has been expended on
computer equipment, software, installation and personnel
training. Jury operations have been improved by enabling the
Municipal Courts to have complete control over all aspects of
juror service in their courts. The new procedures have also
eliminated the need for transmitting handwritten changes to the
Superior Court for entry into the data base.
The Superior Court has saved $14,000 thus far and expects to .
completely reimburse the Productivity Investment Fund by the end
of .fiscal year 1988-1989.
2. Contra Costa Health Plan Utilization Monitoring - $16,000
The Health Plan' s utilization monitoring project proposes to
track services provided to Health Plan members in order to
optimize the use of resources in providing those services. With
the new information, decisions can be made to eliminate
non-productive practices and encourage cost-effective practices.
The purchase of a memory disk drive and software would enable the
Health Plan to track member utilization.
To date, the Health Plan has expended approximately $5,000 for
programming. The disk drive acquisition has been delayed
temporarily as the Health Services Department researches a
potential upgrade to the Health Plan's PRIME computer. It is
anticipated that . the disk drive acquisition will be made soon and
that the project implementation will begin by the end. of the
fiscal year. According. to the proposed payback schedule, the
Productivity Investment Fund will be completely reimbursed from
this project nine months after implementation.
3 . Personal Computer-Based Timekeeping System - $35,000
The P.C.-based timekeeping project proposes to enable user
departments to input payroll hours for their salaried and hourly
employees into personal computers. That data could then be
transmitted on a monthly basis to the County' s mainframe. This
beginning phase of this potentially large system would provide
the framework for user departments to pursue customized
programming to simplify payroll calculations, particularly those
required under the Fair Labor Standards Act. It would also
eventually eliminate the County' s reliance on punch cards_, which
are becoming obsolete.
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C �
The Auditor' s Office, Data Processing and the County
Administrator have been working closely during the analysis phase .
of the project. The analysis phase has identified several
potential problems which must be addressed before the project can
proceed. The number of departments involved in this phase will
be expanded over the next few months to broaden the analysis and
resolve the problems. Thus far, approximately $5,000 has been
expended for analysis of computer programming requirements for
the project.
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Attachment A
1986-1987 Third Quarter Budget Status Report
GENERAL FUND
♦ Budget Unit 0001 - Board of Supervisors
EXPENDITURES: Budgeted: $929,464 Percent Expended: 890
Higher than budgeted salary costs have had a continuing effect on this
budget. Also, expenditures have been high because of a large one time
expenditure for the Board' s memberships at the beginning of the fiscal
year. This budget will be balanced by year' s end.
REVENUES: Budgeted: $3, 500 Percent Received: 1540
Revenues in this budget consist of the. sale of maps, documents and
agenda subscriptions. A higher than budgeted level of agenda
subscriptions has generated additional revenue.
♦ Budget Unit -0003 - County Administrator.
EXPENDITURES: Budgeted: $3 ,409,018 Percent Expended: 53%
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 fully made to
date. By the end of the fiscal year, these charges should have been
made, and expenditures should equal the budgeted amount.
REVENUES: Budgeted: $1,934,670 Percent Received: 170
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 usually made on a quarterly basis. The budgeted revenues should
be realized by the end of the year.
♦ Budget Unit 0010 - Auditor-Controller
EXPENDITURES: Budgeted: $3 ,401,409 Percent Expended: 76.3%
As with last fiscal year, the Auditor's Office has been experiencing
significantly high expense in Data Processing Services this year.
Additional costs have been incurred because of the . direct deposit
program, changes to the utility roll, and changes to W-2 and 1099 tax
forms. Some of the additional expense will be offset by other
savings. However, because of unanticipated expenditures in -data
processing, it appears that this budget will be overexpended by the
end of the fiscal year.
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Attachment A
' 1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0015 - Treasurer-Tax Collector
EXPENDITURES: Budgeted: $1,718,133 Percent Expended: 62 . 40 —
The Treasurer-Tax Collector has been operating conservatively in the
area of expenditures, as reflected in the percent expended thus far.
Several vacancies in the department have also resulted in salary
savings. It is anticipated that a combination of low expenditures and
high revenues will result in a sizable balance in this budget by the
end of the year.
♦ Budget Unit 0016 .- Assessor
REVENUES: Budgeted: $57,650 Percent Received: 69 . 0
It is anticipated that revenues .will be realized at slightly under the
budgeted amount by the end of the year because of a lower level of
photo imaging services being scheduled. It should be noted that the
department is underspending so that a net year-end balance can be
expected.
♦ Budget Unit 0020 - Purchasing
EXPENDITURES: Budgeted: $535,077 Percent Expended: 490
Funds have been included in this budget for development of a
Countywide Purchasing/Accounts payable System. To date, this system
is in the developmental stage. Expenditures should match the budgeted
amount if work is completed by the end of the fiscal year.
REVENUES: Budgeted: $129, 520 Percent Received: 68%
Billing to an outside agency is one month behind. Budgeted revenue
should be realized by the end of the fiscal year.
♦ Budget Unit 0026 - Office of Revenue Collection
EXPENDITURES: Budgeted: $641,749 Percent Expended: 82%
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: 50%
Revenues were budgeted assuming the newly installed automated system
would be operational by August 1 . However, the system became
operational several months late. It is possible that the unrealized
revenue will be made up as accounts get converted into the system.
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Attachment A
' 1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0030 - County Counsel
REVENUES: Budgeted: $434, 806 Percent Received: 66 .7%
Revenues for County Counsel predictably lag behind the budgeted amount
until the fourth quarter, when annual charges are made for services
provided to the fire districts. It is anticipated that revenues will
exceed budgeted amounts and that County Counsel will have a positive
balance by the end of the fiscal year.
♦ Budget Unit 0035 - Personnel
EXPENDITURES: Budgeted: $2,769, 549 Percent Expended: 77%
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.
♦ Budget Unit 0043 - Elections
EXPENDITURES: Budgeted: $1,650,828 Percent Expended: 90
Most of the department' s yearly expenditures occurred during the first
nine months of this fiscal year due to a costly general election in
November and several special city and district elections in March.
Costs for all the city and district elections are recovered by
charging the agencies requesting County election services.
REVENUES: Budgeted: $236, 595 Percent Received: 620
After three quarters, most of the department' s outstanding revenue is
due to yet unbilled or unpaid election service fees. The department' s
SB 90 claims also remain outstanding. It is expected that all these
revenues will be realized by year end.
♦ Budget Unit 0060 - Communications
EXPENDITURES: Budgeted: $415,990 Percent Expended: 105%
Net expenditures are high because of labor charges to other
departments. being one month behind. These expenditure transfers would
offset .the gross expenditures. Additional adjustments will be made to
this budget so that it will more closely match the budgeted
expenditure amount by the end of the fiscal year.
♦ Budget Unit 0062 - Fleet Management
EXPENDITURES: Budgeted: $14,168 Percent Expended: 167%
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.
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Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0062 - Fleet Management ( Continued)
REVENUES: Budgeted: $2,600 Per-cent -Received: 3620
Revenues in this budget consist of parts and equipment sold to outside
agencies. Budget adjustments will . be made shifting revenue to
expenditure transfers. This will enable this budget to more closely
match budgeted levels in both expenditures and revenues by the end of
the fiscal year.
♦ Budget Unit 0063 - Fleet Operations
REVENUES: Budgeted: $131,833 Percent Received: 590
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 0079 - Building Maintenance
REVENUES: Budgeted: $3 ,202.,080 Percent Received: 670
Revenue will probably not materialize at the budgeted level. However,
greater than budgeted expenditure transfers should make up for the
revenue shortfall.
♦ Budget Unit 0111 - Plant Acquisition
EXPENDITURES: Budgeted: $24,475,072 Percent Expended: 440
Project activity does not proceed on a uniform basis, so less than a
straight line expenditure is normal. A substantial portion of this
budget is set aside as local matching funds for the planned West
County Detention Facility. Funds not spent are carried forward to
continue the project.
REVENUES: Budgeted: $13,899,945 Percent Received: 57%
Revenues are dependent upon project activity. Revenues will increase
as projects progress.
♦ Budget Unit 0135 - Economic Development
EXPENDITURES: Budgeted: $76,000 Percent Expended: 100%
A contract of $76, 000 for services provided by the Concord Convention
and Visitors Bureau was approved. earlier this fiscal year. Full
payment has been made according to the agreement, reflecting
expenditures of 100%.
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Attachment A
' 1986-1987 Third Quarter Budget Status Report
♦
Budget Unit 0146 - Retiree Health Benefits
REVENUES: Budgeted: $12, 000 Percent Received: 48 . 20_
The revenues in this account are the retirees' share of premiums for
those persons who retired prior to 1962. The most important factor
determining the amount of revenue is the rate of premiums. It is
estimated that revenues will be received at very close to the budgeted
amount by the end of the fiscal year.
♦ Budget Unit 0148 - Central Service/Microfilm
REVENUES: Budgeted: $81, 321 Percent Received: 102%
Greater than anticipated volume in microfilm services has 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: 1%
Funds budgeted in this account will be transferred to the Liability
Trust Fundduring 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: $186,650 Percent Expended: 9%
The low expenditures reflect the low level 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
forces have been diverted to higher priority programs so far this
fiscal year. Some projects may be carried over into the next fiscal
year.
♦ Budget Unit 0200 - Superior Court
REVENUES: Budgeted: $1,042,350 Percent Received: 970
Revenue realized is high because State reimbursement was recently
received for estimated jury fee expenses for fiscal year 1986-1987.
♦ Budget Unit 0210 - -Mt. Diablo Municipal Court
EXPENDITURES: Budgeted: $2,385,030 Percent Expended: 77%
The court' s temporary salary account will be slightly overspent at
year end due to the unanticipated use of assigned judges during the
short absence of a regular judge. Data processing services are also
running over budget due to a heavy flow of traffic cases into the
system. The additional case processing costs will be offset by --
increased vehicle code fines collected by the court.
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Attachment A
' 1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0210 - Mt. Diablo Municipal Court (Continued)
REVENUES: Budgeted: $1,235, 490 - -Percent Received: 86%
Total court revenues are expected to be overrealized at year end
because vehicle code fines, general fines and court filing fees are
exceeding budget estimates.
♦ Budget Unit 0211 - Bay Municipal Court
EXPENDITURES: Budgeted: $2,743 , 356 Percent Expended: 800
The court' s temporary salary and travel accounts are overspent because
the cost of using assigned judges for eight months to fill a judicial
vacancy has exceeded the budget.. A new permanent judge has now been
appointed thus eliminating further need for assigned judges in the
last two months of this fiscal year. Data processing costs are also
exceeding the budget due to programming . cost overruns. Total court
costs are expected to be well over budget at the end of the year.
♦ Budget Unit 0231 - Change Venue Trials in County
EXPENDITURES: Budgeted: $62,610 Percent. Expended: 10.0%
The Solano County trial budgeted for in this budget unit has been
completed. A retrial because of a hung jury should not occur until
next fiscal year.
REVENUES: Budgeted: $62,610 Percent Received: 100%
Reimbursement from Solano County for added costs related to the
transferred case has been received.
♦ Budget Unit 0.235 - Law & Justice Systems Development
EXPENDITURES: Budgeted: $494,215 Percent Expended: 62
Expenditures appear understated_ because data processing development
for the District Attorney began later than anticipated. The entire
budget for this system is expected to be used this . fiscal . year.
Equipment for the District Attorney and the, municipal courts will be
purchased later in the fiscal year.
REVENUES: Budgeted: $152,602 Percent Received: 87%
Revenue from vehicle code priors and municipal court driver education
fees appear somewhat greater than anticipated thus far this fiscal
year.
J
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Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0240 - County Clerk
EXPENDITURES: Budgeted: $2,743,114 Percent Expended: 770
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: 69%
Revenue from a filing fee increase effective January 1, 1987 has begun
to show in receipts. However, revenue realized is , expected to fall
short of expectations for the fiscal year.
♦ Budget Unit 0242 - District Attorney
REVENUES: Budgeted: $1,074,870 Percent Received: 640
Revenue is understated because of the lag- time in reimbursement from
two State grants. Also, third quarter reimbursement of State
Subvention Program 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: 52%
Revenue is ' -understated because third 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: 47% .
Revenue from partial Federal reimbursement of administrative costs has
not been applied yet for third quarter. Receipt of :incentive fund
revenue occurs approximately one .quarter year after it is earned.
These revenues will be reflected in later budget statements.
♦ Budget Unit 0248 - Conflict Defense Services
EXPENDITURES: Budgeted: $1,320,000 Percent Expended: 86%
Expenditures are expected to be over budget by the end of the fiscal
year. There have been workload increases due to more conflict cases
referred by the Public Defender over last fiscal year as well as more
felony filings in Superior Court. In addition, more costly homicide
cases handled by conflict attorneys have increased.
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Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0255 - Sheriff
REVENUES: - Budgeted: $7 ,011,090 Percent Received: 710
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: 41%
Participating cities and fire districts are billed quarterly. Third
quarter expenditures will be reimbursed and credited as revenue in the
fourth quarter. All earned revenue is expected to be realized by the
close of the fiscal year.
♦ Budget Unit 0266 - Marshal - Municipal Courts
REVENUES: Budgeted: $334, 520 Percent Received: 610
After three quarters, receipts from civil process fees are well below
budget estimates. The department attributes this revenue shortfall to
the increased use of private process .servers rather than the Marshal' s
office.
♦ Budget Unit 0301 - Health Services Detention Inmates
EXPENDITURES: Budgeted: $2,058,389 Percent Expended: 81%
This budget unit appears to be underbudgeted as judged by the
expenditure history of each major budget category. Also, greater than
planned inmate population has generated increased operational costs.
The year end deficit for this budget unit is expected to be $150,000.
♦ Budget Unit 0308 - Probation
REVENUES: Budgeted: $2,183 ,094 Percent Received: 58%
The department' s third quarter revenue receipts are understated
because reimbursements from State and Federal grants for the third
quarter have not yet been credited. It is expected that all revenue
from these sources will be fully realized by the end of the year.
♦ Budget Unit 0325 - Justice System Programs
EXPENDITURES: Budgeted: $229,713 Percent Expended: 51%
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.
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Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0325 - Justice System Programs ( Continued)
REVENUES: Budgeted: $191,603 Percent Received: 310-o-
This consists entirely of State AB 90 funds which are not credited
until expenditures are made. State payments are made quarterly,
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: $423,913 Percent Expended: 550
Expenditures for this unit are at a lower than expected level because
there have not been favorable work conditions to perform scheduled
projects. , It is anticipated that all work will be completed in the
last quarter and expenditure will rise to budgeted levels by fiscal
,year end.
REVENUES: Budgeted: $9,750 Percent Received: 1070
Revenues for this budget unit are generated by a contract for
maintenance of the North Richmond Pump Station with the West Contra
Costa Sanitary District. The . reimbursement of funds from the City of
Richmond have been higher than anticipated due to larger maintenance
and major repair projects. It is anticipated that the revenue will
exceed the projected target.
Budget Unit 0335 - Department of Agriculture
REVENUES: Budgeted: $698,012 Percent Received: 660
The 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 expectations of the fiscal
year.
♦ Budget Unit 0355 —Recorder
REVENUES: Budgeted: $1,250,Q00 Percent Received: 97%
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: 300
The bulk of the expenses for this budget unit are charged from various
County departments. To date County departments have made only partial -
charges to this budget. It is anticipated that charges from County
departments will equal the budgeted amount by the end of the fiscal
year.
-15-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0356 - Local Agency Formation Commission (Continued)
REVENUES: Budgeted: $25,450. Percent Received: 124%
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 three quarters of the year
have exceeded expectations. Revenues will greatly exceed the budgeted
amount by the end of the fiscal year.
♦ Budget Unit 0357 - Community Development
EXPENDITURES: Budgeted: $1,807,970 Percent Expended: 103 . 3%
Expenditures reflect the anticipated charges to other departments not
being up-to-date. It is. anticipated that this discrepancy will be
solved and net expenditures will be brought into line with the budget
amount ,by the end of the fiscal year.
REVENUES: Budgeted: $748.,100. Percent Received: 112. 6%
Revenues received from the issuance of permits. continue to exceed the
budgeted , level. Lower . interest stimulate the building industry and
the corresponding level of development results in issuance of more
permits, generating more revenue. Also, increases in development fee
schedules will contribute to a higher revenue than budgeted for year
end amounts.
♦ Budget Unit 0358 Planning Projects
EXPENDITURES: Budgeted: $705,077 Percent Expended: 38. 8%
Expenditures are low for this unit. This budget unit includes funds
for preparation of environmental impact reports and several special
projects. Because of - the nature, complexity, and protracted
timeframes of these reports and projects, expenditures are often not
made on a straight-line basis. Normally, this budget' s revenues will
increase in relationship to increases within Budget Unit 0357 -
Community Development. Therefore, it is expected expenditures will
increase to budgeted levels by the end of the fiscal year..
REVENUES: Budgeted: .$250,000 Percent Received: 55%
Given. the increased activity associated with the Community Development
Department, it is expected that revenues for this budget unit will
increase as the volume of environmental impact reports also increase.
The cost of such reports are paid by developers. As more EIRs than
originally anticipated have already been scheduled, revenue for this
unit should reach budget expectations by the end of the fiscal year.
-16-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0360 — Crossing Guards
EXPENDITURES: Budgeted: $67, 095 _ -Percent Expended: 460
Lower level of expenditures reflects the billing procedures of school
districts for County provided school crossing guards. It is
anticipated that there will actually be higher than budgeted
expenditures for the fiscal year. This is due to increased costs for
labor contracts negotiated by school districts after the County budget
process is completed.
♦ Budget Unit 0361 - Franchise/Energy Administration
REVENUES: Budgeted: $50,432 Percent Received: 400
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: 840
Expenditures are running ahead of a straight line projection primarily
because of a large one-time expenditure for emergency communication
equipment.
REVENUES: Budgeted: $241,257 Percent Received: 39%
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: 1430
Revenues exceed expected levels because some large estates have
already been. settled this year.
♦ Budget Unit 0367 - Game Protection
EXPENDITURES: Budgeted:. $30,682 Percent Expended: 58%
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: 118%
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.
-17-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0450 - Health Services - Public Health
EXPENDITURES: Budgeted: $10,490, 202 Percent Expended: 76 . 90
At this point in the year, expenditures are exceeding budgeted amounts
by less than two percent. It is anticipated that expenditures will be
within the budgeted amount. for the fiscal year.
REVENUES: Budgeted: $4, 495,924 Percent Received: 63 . 30
Revenues for this budget unit are mainly attributable to State money,
most of which is submitted and received on a quarterly basis. The
current revenue figures reflect State reimbursement for only the first
two quarters of the fiscal year. However, it is anticipated that
revenues will exceed budgeted amounts slightly by the end of the
fiscal year.
♦ Budget Unit 0452 - Health Services - Environmental Health
EXPENDITURES.: Budgeted: $1,999,201 Percent Expended: 81.7
Expenditures are higher than the straight-line projection for this
point in the year. However, revenues realized are also higher than
expected and it is anticipated that this budget will have a positive
balance by the end of the .fiscal year.
♦ Budget Unit 0453 - Toxic Waste Spill Cleanup
EXPENDITURES: Budgeted: $ 0 Percent Expended: 1000
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 reimbursement. In the event no responsible party is
identified., the cleanup remains a County cost.
REVENUES: Budgeted: $ 0 Percent Received: 1000
Several. spills have occurred during fiscal year 1986-1987 requiring
the County to incur substantial cleanup costs. In some cases,
responsible parties were identified and cleanup costs were recovered.
However, it appears that despite the County' s recovery efforts, this
budget will experience overruns by the end of the fiscal year.
-18-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0460 - Health Services - California Children Services
REVENUES: -Budgeted: $1,763 , 545 Percent Received: 50%
Revenues for this budget unit cannot be projected on a straight-line
basis since over 95% of the revenues are attributable to State
reimbursement claims submitted to the State on a quarterly basis.
Revenues received to date reflect receipt of reimbursement for the
first two quarters of the fiscal year. On an annualized basis, it is
anticipated that the County contribution to this budget will be within
the allocated level.
♦ Budget Unit 0467 - Health Services - Alcohol/Drug Abuse/Mental Health
EXPENDITURES: Budgeted: $24,418,330 Percent Expended: 81. 5%
The A/DA/MH budget unit is moderately overexpended because of.
additional program costs related to Canyon Manor, Special Education
and Priority Population. It should be noted that these programs are
State and Federally subvented, thus, most .of the additional
expenditures are offset by ihcreased . revenues..
♦ Budget Unit 0470 - Health Services - State Hospital
EXPENDITURES: Budgeted: $752,099 Percent Expended: 98%
The State has increased the rate charged for hospital beds by 10 .9%
this fiscal year. This large rate increase will cause this budget
unit to exceed the planned level by approximately $120,000 .
♦ Budget Unit 0472 - General Sewer Planning
EXPENDITURES: Budgeted: $32,476 Percent Expended: 102. 5%
The budget unit includes funds for staff of the Environmental
Management Division of the Community Development Department. This
staff provides technical and administrative services related to water,
sewer and other environmental issues. Many of the services must be
performed in the field. Several projects not originally budgeted may
cause an overage in the unit by. year' s end. However, some additional
revenue will be generated by charging out for staff time devoted to.
these projects and offset any increased expenditures. .
♦ Budget Unit 0500 - Social Service
REVENUES: Budgeted: $25,631,044 Percent Received: 46%
Revenues for this budget unit are below the budget plan because the
State and Federal governments have been slow in releasing funds. This
lag period is normally three to six months.
-19-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0515 - Categorical Aid Programs
EXPENDITURES: Budgeted: $84,635,925 Percent Expe-nded: 84%
Expenditures in this budget unit are case driven and the number of
persons requesting aid has exceeded _.department estimates. AFDC
caseload averages 243 per month above budget levels, and the average
grant exceeds the budgeted level by $21. Foster care family caseload
averages 138 per month above budgeted levels. The County continues to
pay more than its required share for In-Home Supportive services as
the State continues to transfer insufficient funds to the County. If
current trends continue, the net County cost would be increased by
$400, 000 .
♦ Budget Unit 0532 - General Assistance - General Fund
EXPENDITURES: Budgeted:. $5,439,015 Percent Expended: 107
Although the budget reports indicate that this budget is overexpended,
it needs to be adjusted downwards by $500,000 because of revenues
collected from recipients and future transfers of monies from Budget .
Unit_ 0515 - Categorical Aids. Nevertheless, this budget unit will
exceed its appropriation by approximately $900,000 by the end of the
fiscal year. Expenditures will exceed budget plans because the
average monthly caseload have exceeded targets by 286 cases and $52
above budgeted levels for grants to employable recipients and $22 to
unemployable recipients.
♦ Budget Unit 0533 - Burial of Indigents
EXPENDITURES: Budgeted: $78,000 Percent Expended: 61%
This budget unit provides monies for the funeral and burial expenses
for County indigents. To date, the volume of interments has not
reached the levels. projected in the budget. If current trends
continue, a fund balance of $10,000 should be realized by the end of
the fiscal year.
♦ Budget Unit 0579 - Veterans' Resource Center
REVENUES: Budgeted $68,577 Percent Received: 30%
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 budget revenues will be received
by the end of the fiscal year.
♦ Budget Unit 0583 - Private Industry Council
REVENUES: Budgeted: -$4,758,201 Percent Received: 66%
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.
-20-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0588 - Community Services
REVENUES-- Budgeted: $2,284,381 Percent Received: 570 _
Revenue receipts _ appear to be below expectations. The apparent
shortfall is the result of lag time in the receipt. of federal funds
and an accounting procedure which has failed to recognize revenue
actually received by the department. Efforts are under way to make
accounting adjustments that will reflect the fact that the departments
budgeted revenues will be realized by the end of the fiscal year.
♦ Budget Unit 0590 - Community Development
REVENUES: Budgeted: $406,176 Percent Received: 40.4%
This budget unit consists of revenues generated by receipt of federal
funds which act as a letter of credit to be drawn against for
expenditures. It is anticipated that revenues will be requested,
received and expended by the end of the fiscal year.
♦ Budget Unit 0650 Public Works
REVENUES: Budgeted: $5,353,166 Percent Received: 58. 8
Revenues are underrealized due to a one quarter lag in charging other
County departments such as the airport and assessment districts. Once
these charges are made, it is anticipated that the budgeted revenues
will be realized by the end of the fiscal year.
♦ Budget Unit 0671 - Road Maintenance- General Fund
EXPENDITURES: Budgeted: $3,528, 525 Percent Expended: 38 .7%
Expenditures within this unit are used to supplement those funds
provided by the Road Fund for road maintenance. Expenditures are
revenue offset by grant monies. Expenditure levels fluctuate
significantly during the year in relation to the number of projects
started and completed during the fiscal year. It is anticipated that
expenditures will be under the budget and unused funds will be carried
forward to the next fiscal year to provide for projects in progress.
REVENUES: Budgeted: $3,528,525 Percent Received: 46%
Revenues for the budget unit are generated by Federal and/or State
grants and are to offset expenditures within the unit. Due to the
maintenance projects being conducted in late Spring and Summer,
expenditures have been low and claims against grants corresponding.
It is anticipated that expenditures will be under budget and,
therefore, revenue will underbudget.
-21-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0696 - Pleasant Hill - BART Transit Planning
EXPENDITURES: Budgeted.: $300,000 Percent Expended: 50
Budget for this unit was overestimated in the amount of expenditures.
Due to a reevaluation of project needs and staff costs associated with
this project, expenditure level will not meet budgeted level.
REVENUES: Budgeted: $300,000 Percent Received: 0
Most of the revenue generated for this budget resulted through the
formation of Assessment District' s 1983-1 and 1985-3 . Funds have
already been collected but are not considered revenue as originally
projected because of accounting procedures. No County funds are
involved and any expenditures will be covered by previously
appropriated revenue for his project.
♦ Budget Unit .070,1 - 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.
REVENUES: Budgeted: $10,500 Percent Received: 105%
J
Revenue is derived from off road vehicle registration fees, and are
collected twice each year. Collections have already been made and
have exceeded expectations slightly.
♦ Budget Unit 0790 - Notes & Warrants Interest
EXPENDITURES: Budgeted: $4,7.00,000 Percent Expended: 46%
This budget unit provides for the expenses of the County' s short-term
borrowing program. Lower than budgeted interest expenses account for
the underexpenditure in this budget unit. It is anticipated that this
budget unit will realize a fund balance of $1,100,000 by the end of
the fiscal year.
NON-GENERAL FUND
♦ Budget Unit 0007 - Federal Revenue Sharing
REVENUES: Budgeted: $775,000 Percent Received: 105%
Last quarter' s report indicated that the final revenue sharing payment
received by the County was less than expected and that there would be
a shortfall due to the smaller payment. However, the County has
recently received a subsequent distribution of revenue sharing funds
that was not anticipated, resulting in a positive balance for the end
of the year.
-22-
Attachment A
4 1986-1987 Third Quarter Budget Status- Report
♦ Budget Unit 0008 - Revenue - County Library Taxes
REVENUES: Budgeted $6,379,-653 Percent Received: 990
The receipt of revenues for this budget unit is 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. Additionally, some elements of the property tax revenues
are projected to exceed budgeted levels. Property tax revenues are
not subject to straight line projections .
♦ Budget Unit 0113 - Plant Acquisition - Library Fund
EXPENDITURES: Budgeted: $81, 202 Percent Expended: 19%
Projects are in the early stages of construction, so less than
straight-line expenditures are normal.
♦ Budget Unit 0119 — Criminal Justice Facility Construction
EXPENDITURES: Budgeted: $1,952,006 Percent Expended: 22%
Expenditures are dependent upon project activity. As construction
activity picks up, expenditures will as well.
♦ Budget Unit 0120 - Plant Acquisition - San Crainte Drainage Fund
EXPENDITURES: Budgeted.: $60,488 Percent Expended: 9%
The .low expenditure level reflects inaction on the part of . EBMUD in
relocating waterlines in the area of project activity thereby delaying
contract bids. Due to EBMUD delays, contracts are now scheduled for
bid in May with actual construction in July 1987 . With only
preliminary design and construction planning able to proceed,
expenditures are expected to remain below budget until construction
begins.
REVENUES: Budgeted: $7,000 Percent Received: 472%
The extraordinarily high percent of revenues received over budgeted
revenues is a result of the small budgeted amount in relation to the
unanticipated development in this drainage area. Most of the revenue
was generated by drainage fees from one subdivision.
♦ Budget Unit 0122 Courthouse Construction
EXPENDITURES: Budgeted: $1,269,401 Percent Expended: 52%
Expenditures are dependent upon project activity. Since the projects
are still in the early stages, less than a straight line expenditure
is normal for this time of the year.
-23-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0122 - Courthouse . Construction ( Continued)
REVENUES: Budgeted: $600, 000 Percent Received: 62%
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
EXPENDITURES: Budgeted: $9, 000 Percent Expended: 40%
This unit provides for the acquisition and development of a second
County airport in east Contra Costa: County. Expenditures are limited
to -preliminary planning and grant application which vary with the FAA
timetable.
REVENUES: Budgeted: $9,000 Percent Received: 40%
Until a grant is received from the FAA, revenues for preliminary
expenses are transferred from the 0841 Buchanan Field Airport
Enterprise Fund only as needed to cover current expenditures.
♦ Budget Unit 0125 - Buchanan Airport Improvement Project
EXPENDITURES: Budgeted: $2,791,400 Percent Expended: 38%
Currently there are four ( 4) major Federal (FAA) projects underway at
Buchanan Field Airport. Weather conditions and the FAA timetable for
grants has determined the current low expenditure levels, however,
construction is moving ahead. Barring construction delays,
expenditures should rise substantially by the end of the fiscal year.
REVENUES: Budgeted: $2,791,400 Percent Received: 38%
Federal Aviation Administration procedures dictate that as
expenditures are made, claims may be submitted periodically to
reimburse expenditures. Therefore, revenues will vary in direct
proportion to expenditures.
♦ 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. No expenditures are expected to be made during the
current fiscal year.
-24-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0237 - Clerk Records Automation
EXPENDITURES: Budgeted: $39,222 Percent Expended: 890
Expenditures to date were to liquidate a prior year obligation. The
appropriation for 1986-1987 will be used to begin to pay off costs of
the automated civil system in the Clerk' s Office.
♦ Budget Unit 0256 - Controlled Substance Analysis
REVENUES: Budgeted: $9,500 Percent Received: 530
Revenue varies due to fines collected but budgeted amount is expected
to be realized.
♦ Budget Unit 0585 - Domestic Violence Assistance
EXPENDITURES: Budgeted: $80,750 Percent Expended: 630
The appropriation appears underspent because expenditures reflect less
than nine months of service..
REVENUES: Budgeted: $80,750 Percent Received: 72%
Revenues are slightly underrealized, but pick up toward the Summer
months as more marriage licenses are issued.
♦ Budget Unit 0620 — County Library - Library Fund
REVENUES: Budgeted:. $703,347 Percent Received: 94%
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 revenue has been credited to. the
Library.
♦ Budget Unit 0662 — Road Construction - Road Fund
EXPENDITURES: Budgeted: $12,506,840 Percent Expended: 22.7%
Expenditures in the unit are seasonal, reflecting the fact that major
road projects are undertaken during the Spring and Summer months.
Expenditures are expected to increase significantly during the latter
part of the fiscal year and reach budgeted levels. Because of their
size and complexity, various projects may not be completed and will be
carried over to the next fiscal year and rebudgeted.
-25-
Attachment A
y �6
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0662 - Road Construction - Road Fund ( Continued)
REVENUES: Budgeted: $9, 502,004 _ Percent Received: -2o
Much of the revenue for this unit is generated by Federal and/or State
grants. These grants cannot be claimed until contracts for projects
are awarded. These claims usually are a quarter behind and,
therefore, low revenue reflects this fact and that road construction
is now moving into its peak period of activity. Any continuing
project will have its remaining expenditures and revenue balances
rebudgeted for the next fiscal year.
♦ Budget Unit 0672 - Road Maintenance - Road Fund
EXPENDITURES: Budgeted: $8,979,401 Percent Expended: 56. 80
Expenditures in this budget unit are used to provide maintenance for
County road system. The last quarter of the fiscal year is typically
a period of high activity for road maintenance. Therefore,
expenditures are expected to reach budgeted amounts by the end of the
fiscal year.
♦ Budget Unit 0674 - Miscellaneous Property - Road Fund
EXPENDITURES: Budgeted: $231,949 Percent Expended: 190
Included in this budget. unit are funds earmarked for construction of a
corporation yard site. Because of various administrative_ concerns,
this project has been delayed and most of the funds will be carried
forward and rebudgeted during fiscal year 1987-1988 . Revenue
offsetting these costs is also rebudgeted.
REVENUES: Budgeted: $235,000 Percent Received: 17 . 5%
Revenues are derived from rental income on County-owned structures
which lie with County right-of-ways. Low level of revenue reflects
lag in recording receipt of actual income. It is anticipated that all
revenue will be received by the end of the fiscal year.
♦ Budget Unit 0841 - Buchanan Field Airport
REVENUES: Budgeted: $1,592,143 Percent Received: 640
Buchanan Field Airport is an Enterprise Fund with a fund balance carry
forward that if included in current .year realized revenue, the revenue
received is actually 850 of the total anticipated funds. This higher
than expected revenue represents continued increases in airport
facility usage. It is anticipated that revenue will exceed project
levels.
-26-
Attachment A
1986-1987 Third Quarter Budget Status Report
♦ Budget Unit 0842 - Airport - Special Aviation
REVENUES: Budgeted: $81, 840 Percent Received: 610
This budget unit is mandated by the State of California and receives a
$5, 000 per year grant for special airport and aviation projects. The
State also designates that State Department of Transportation,
Division of Aeronautics loans, which are used to fund the Airport' s
100 local share of Federal Projects, be maintained in this fund until
needed in Capital Project Funds 0124 or 0125. Four major Capital
Projects are currently underway and the balance of budgeted
expenditures are expected in the last quarter.
♦ Budget Unit 0997 - Contingency Reserve - Airport
EXPENDITURES: Budgeted: $40,400 Percent Expended: 0
Expenditures are made within this unit only in the event of
unanticipated emergency requirements. There has been no emergencies .
to. date
REVENUES: Budgeted: 0 Percent .Received: 0
This budget unit is funded via transfer of money from Budget Unit 0841
(Buchanan Field Airport Enterprise Fund) with funds not required to
meet ongoing operational needs. These funds are being held .in reserve
and will be expended only as required to meet emergency needs.
-27-
A�t��h�ent 13
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Attachment C May 6, 1987
In-Home Supportive Services Program
The In-Home Supportive Services ( IHSS) program provides
assistance to eligible aged, blind and disabled persons who are - -
unable to remain safely in their own homes without assistance.
An individual is eligible for IHSS if he or she lives in his or
her own home or is capable of safely doing so if IHSS is
provided, and such services are not available through alternative
resources.
Services
The primary services available through IHSS are:
. Domestic and related services such as routine cleaning,
meal preparation, and shopping.
. Non-medical personal services, such as feeding, bathing,
and dressing.
Essential transportation.
Protective supervision, such as observing the recipient ' s
behavior to safeguard him or her against injury.
Paramedical services which are performed under the
direction of a licensed health care professional and
necessary to maintain the recipient' s health.
In the month of March, 1987, 3,014 service providers delivered
services to 3 ,021 clients. More than one provider is sometimes
used to serve a client because some providers require relief over
t:tx; • weekend. Caseloads have been increasing at a A annual milt ...
In addition, the type of work and low wage rate make it difficult
for the clients to find providers. Currently, there is a list of
134 clients who do not have service providers.
Budget
This program is supported through a financial partnership among
federal, . state and county government... .Prior. to 1982, IHSS was
financed totally by .federal and. state government. The process of
financing this partnership program was then changed and is as
follows:
A) The County submits an annual budget and a midyear update to
the State documenting program cases and costs and projecting
future costs.
B) The State sets an allocation for each county based on an
analysis of the County .submitted budgets. For 1986-87, we
projected a cost of $10,876,673 .
IHSS (Continued -2- May 6 , 1987
C) The federal government contributes a fixed amount of funds
without regard to financial needs of the state. Contra Costa
County receives its share of federal funds based upon the county
share statewide of Social Security recipients ( 37 . 5%) , population
65 and over ( 37 . 50) and past expenditures ( 25%) .
D) The balance of the allocation above the federal share is
split 90% state and 10% county. This state share is determined
each year by the state budget act. In the past several years,
the State has consistently underfunded the cost of the program
and then provided a deficiency appropriation based on the
, deficits among the counties. These deficits have ranged from
$15 million for Los Angeles County to several thousand dollars
for the smaller counties. Costs have increased for many reasons,
among which are:
an annual cost-of-living increase for both
recipients and providers; .
( 2 ) changes in medi-cal regulations that have resulted
in early discharge of patients from hospitals;
(3 ) court decisions that have eliminated time-for-task
guidelines and the provision of protective
supervision by housemates; -
(.4) regulations that will require payment of IHSS to
clients out of county and out of state; and
( 51 Mate' s 4��-�s the
V
. definition of "Own Home" vs. "Out of Home
Applying the financing formula to the 1986-87 fiscal year, the
cost sharing arrangement is as follows:
Total estimated cost $10,876,673
Federal Share 6, 394,799
Difference $ 4 ,481,874
State Share at 90% $ 4, 033 ,686
County share at 10% $ 448,188
IHSS ( Continued) -3- May 6, 1987
The county cost for this grogram has dramatically increased over
the last years as illustrated below:
1982-1983 $ 2,245
1983-1984 $ 50, 556
1984-1985 $ 201, 816
1985-1986 $ 328, 187
1986-1987 $ 448, 188 ( assumes loo share)
1987-1988 $ 571, 986 ( assumes loo share)
Because many counties will be. forced again this year to go beyond
their allocations, requests have been made to the State
Department of Social Services for additional funding. Several
bills have been introduced to accomplish this, the primary one
being SB 251 by Senator Robbins. In Contra Costa County, to
ensure that the funds are being properly spent, the Social
Service Department had its supervisory staff do a 100% review of
all their frail, elderly cases as these tend to be the most
costly. In addition, it should be noted that the. Social Service
Department has been able to keep a. higher than average number of
elderly in their own homes, which"offsets the use of nursing homes
at even higher cost.
We are including two attachments for your review.
1. rvvlkis demographic data indicates the eldt�-y arc&
increasing at a ' substantial- rate and getting older.
2. The attached bills relate to the elderly. We have
included the position of the County Welfare Directors
Association on each bill. These bills should be
watched and acted upon as. they interest or affect
Contra Costa County.
In conclusion, it is the opinion of the Social Service Department
that the IHSS Program should be put under Title 19 of the. Social
Security Act for a savings of millions of dollars for the State
of California and increased revenues for the counties.
REJ: f d
Attachments
ATPACIIN= #1
DEMOGRAPHIC EQUATION
State Projections, May, 1987
Contra Costa County — -- --
Increase
1985 2000 or Decrease
Total Population 717 , 598 870 , 558 21 . 5
Under 18 Years 181, 504 214, 675 17 . 5
Over 64 Years 73 , 557 110, 828 51 . 0
Within which those
over 85 years are
the fastest growing 5,996 11,636 100 .0
Median Age 32. 93 37 . 63 15 .0
Households 263 ,370 343 , 080 30 . 0
Persons Per Household 2. 65 2 . 43 - 0 .8
Employed Residents 341,000 486,700 43 , 0
Average Household Income 32 ,700 35 ,900 10 . 0
Social Service Statistics
1981 1986
Child Protective Services
Inquiries 4, 289 7,722, 80. 0
Population Under 18 Years 181,633 181, 504 - 0. 01
NOTE: The 3 , 021 clients currently receiving IHSS are becoming
older and more fragile. Between 1985 and 2000 , the over-64-year-
old population will increase by 51 percent, and those over 85
years will increase by 100 percent. Therefore, not only will
the current .group of clients need more service, but there will
be an overall significant increase in IHSS recipients during
this time.
Unless funding for this program is dramatically changed, County
cost will be more than the County can pay.
ATTACHMENT #2
IHSS APS Current Proposed State Legislation
AB -108 , Filante: Long-term cate . ombudsman. No interest.
AB 2215, Friedman: Would widen IHSS program. Cannot consider
that half of a potential- recipient' s income, if community
property, in determining eligibility. 2pp2se.
SB 1162, Mello: APS - revises definition of abuse for purposes
of reporting. Watch.
AB 651, Jones: Pre-admission screening activities in long-term
I care coordinated with discharge planner. Support.
AB 663 , Frizzelle: X-ref. SB 438, Mello: Additional one million
dollars income to extend APS pilot project. Support.
AB 821, Stirling: One percent COLA. subsequent to January 1,
. 1988, for IHSS providers.- For contract counties agreeing to more
than one percent, could be all-county cost., 2ppRse.
AB 822, Stirling: Three-year term contracts for IHSS providers.
One-year renewal. Support.
AB 856_,_ Quackenbush: Multipurpose senior programs extended until
June 30, 1990. Support.
AB 909, Jones: Authorizes three-yeak pilot projects for
alternatives to long-term care. Support.
AB 968, . Frizzelle: Deals with spouse' s interest in a home, or
any family member' s income other than spouse' s, in establishing
eligibJ `,,-ity for IH*S. 22
SB 591, Morgan: Special pilot project for Santa Clara County.
Oppose.
SB 601, Mello: Adult day health care programs transferred from
DHS to Department of Aging. Support.
SB 730, Mello: Department o f .Aging to contract with CBOIs to
provide ',training. of respite workers: Support.
SB 49, Mello: Grant
program for senior social day care centers.
Maximum $20,000, with 25 percent county match. Support.
AB 2116, Hayden: Establishes registry and fingerprinting of
providers of IHSS. Would move DSS' s closer to being employer.
Oppose.
AB 2383, Connelly: Acute care discharge planner to coordinate
with ASP when necessary. Support.
ATTACHMENT #2
-2-
AB 2427 , Farr: Puts SSP eligibility requirements in line with
Feds ( $1,500) from State f-$1,-800)_ in assets. Support.
**SB 277, Watson: Increases follow-up visits. Needs funding and
section on county employing substitute IHSS providers should be
removed. Would severely impact individual provider counties.
Oppose, unless amended.
*AB 412, Greene: IHSS funding would require. State to fully
reimburse County for IHSS services to the extent Federal and
State matching funds are insufficient. Counties would be
required to contribute an amount equal to their 1985-86 fiscal
year contribution support. Support.
*SB 461, Mello: SDS,S implement by October 1, 1988. A uniform
client assessment tool. A uniform method for determining a
client' s financial ability and uniform, Statewide training on
determining a client' s financial ability by December 31, 1988 . A
uniform method of determining services. Support.
AB 614 , Wyman: Respite care. Support.
SB 465, Mello: Senior companion program. Support.
**AB 280 , Frazee: SDSS to draft regulations to provide uniform
standards related to services available to eligible IHSS clients
State-mandated local programs. Oppose.
AB 558, Hannigan: This is a Solano County bill. It is an
attempt to demonstro:,te througr.. ,, , V,ot proOAr'-. that ,by a sing up
to 10 percent of the f6sterc prior
year for. up-front services to maintain CWS children in their own
homes, out-of-home placement would be reduced, resulting in a
significant reduction of foster care. costs. Support.
AB 280, Frazee: This bill speaks to in-home supportive services
and attempts, through regulation, to establish a uniform range of
services .to be made available to all eligible recipients based
upon need.
It is a State-mandated program with no appropriation.
The question is that with the State' s tendency to limit its own
spending on this program, standardization could result in a
county having to cut back its plan or increase its own allocation
to the program. Oppose, unless costed out and an appropriation
requested.
DITOR-CONTROLLER USE ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT
� BOARD OF SUPERVISORS
TQC 27
COUNTY ADMINISTRATOR
AccoDNt CODING BUDGET UNIT:
Health Services Department (b30.1, 0450 , 0460, 0540)
NANIZATION EXPENDITURE
SUR-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <ECREAS> INCREASE
-
GENERAL FUND 100400 100 100
1
I I
0301 1011 Permanent Salaries 1 1,651 ;00
9-4rs'95'101011 Permanent Salaries I 34,459100
I
GA6DSF 011 permanent Salaries 20,62210x1
I
0465 3570 Contributions to Enterprise Fund 83,915100
i 1
0990 6301 AnproT)riable T-Tew Financing I 140,64700
0990 6301 Reserve for Contingencies 140,641100
I I
I 1
I 1
I
ENTERPRISE FUND 145000 I I
I I
I 1
1
1
0540 1011 Permanent Salaries I 83,915 100
1
0995 6301 Appropriable New Financing I 83,915 100
0995 6301 Reserves for Continguencies 83,915 b0
I
I I
I I
I
I I
TOTALS I I
224,562 4.00 449,124 1,00
APPROVED EXPLANATION OF REQUEST
)DIT R-CON ROLL
Date To estahlish annronriations to cover the costs
of the "Big 5" salary increases , recently
)LINTY A INISTRATOR approved by the Board of Supervisors.
Date 5�S-
)ARD OF SUPERVISORS
:S: 50,OV5.
Sc-hrao/er� Toh/�Kso�, /�i�e.�
Phil Batchelor, Clerk of the Board of / Den. Co. Admin. 4/30/87
Supervisors a64 County Administrator SIGNATURE TITLE DATE
%-
fidz�=� Date4/Z 47 APPROPRIATION A POO S�7�.2-
ADJ. JOURNAL NO.
(M 129 Rev.2/86) SEE INSTRUCTIONS ON REVERSE SIDE
CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
T/C 24
ACCOUNT CODING BUDGET UNIT: (,eneral County Revenues 0005.
CAMIZATION ACCOUNT REVENUE DESCRIPTION INCREASE <DECREASE>
1
GENERAL FUND 100300 00 100I I
0005 9181 Earnings on Investment 140 , 647 b0 I
I '
I
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I 1
t r
I 1
ENTERPRISE FUND 145000 I I
0540 8381 Enterprise Subsidy 83, 915 100 1
I I
I 1
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TOTALS
- 224,562 ?0 I
_
i
APPROVED EXPLANATION OF REQUEST
UDITO -CONT OLLER
To recognized additional new financing
1: Date `�j anticipated in this revenue account.
AUNTY AD INISTRAATOOR
0 (lb— A�� `�, ` Date r_S_
DARD OF SUPERVISORS
'ES: SL,pus 000w19h5, F"v/e-7 '/e..-7,
sL,4ro0(er) Tor ��KSda, /Li�1e-4«
10:
0"/, 4- AZ fe a_�-)n_n- rn Admi n
`' -
SIGNATU E TITLE . 4�
Phil Batchelor, Clerk of the Bn.and of
Supervisors and County administrator
y: Data
REVENUE AN. R A00 J;Z,.o2.
JOURNAL NO.
(M 8134 Rev.2/66)
AUDI N TROLL E R U5E ONLY
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT/j/1 BOARD OF SUPERVISORS
T/C 2 7
COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT:
C;eneral Assistance 05 ?
ORGANIZATION EXPENDITURE EXPENDITURE ACCOUNT DESCRIPTION <D INCREASE INCREASE
SUB-ACCOUNT
22 100 100
'SI3� i I
0532 County Aid Basic 1 $900 , 000 ,
I
0990 6301 Reserve for Continguencies 900,000 100
0990 630T Appropriable new Financing I 900,000 100
1 I
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1 I
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1
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TOTALS I I
I $900., 000
APPROV D EXPLANATION OF REOUEST
AUDITOR CONT OLLE io.eliminate the projected deficit due to
" caseloads and increasing aid to the
By: Date �' homeless.
COUNTY ADMINISTRATOR
By: �// Dates
BOARD OF SUPERVISORS
YES: �Ju/�v5 P� t✓�✓S F�/�a�L�.��
Lhkaole!- Toh /ok56�� eez�
N O-
Phil Batchelor, Clerk Of the Board of E;r��� 17.G_4 O S—(o- 37
Super(vicesoarsand County Administrator �p SI N TURE TITLE ` DATE
By: ���• / /�� — Dote °Z O� APPROPRIATION A POO J
ADJ. JOURNAL NO.
(N 129 R�r.2�68) SEE INSTRUCTIONS ON REVERSE SIDE
CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
T/C 2 4
I-DEPARTMENT OR ORGANIZATION UNIT.
ACCGUMT CODING
General County Revenue
oecANlzAtloN ACCOUNT - z. REVENUE DESCRIPTION INCREASE <DECREASE>
0005 9020 Property Taxes - Current unsecured $50.0.,00_'0
0005 9011 Property Taxes - SunDlemental $400., 0,0-a
$90-0.1` 000 .
APPROVED 3. EXPLANATION OF REOUEST
AUDIT -CO RO-LER Authorize additional revenues to offset deficit
�44in General Pssistance.. Program L0.532)_.
By- Dote
COUNTY AO NISTf;ATOR
By: Dote
BOARD OF SUPERV4SORS
YES: Su'P✓S. O w@ 'Ai
l-and ens ���eNO�L'
k S 6 �� /`9eYOC,�, k
NODate tP /�
C14-0 7
/ SI ATURE TITLE GATE
Ely:
`�c2�- ✓
REYENUE ADJ. R A 0 0
JOURNAL 90.
(M 8134 Ret. 11/81)
f AUDITOR-CON TRLLER USE ONLY
Vtl� CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT ® BOARD OF SUPERVISORS
T/C 2 7
COUNTY ADMINISTRATOR
ACCOUNT CODING BUDGET UNIT: Conflict Defense Services (0248)
ORGANIZATION EXPENDITURE
SUR-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION CECREASE INCREASE
-100 100
0248 2313 Outside Attorney Fees $250, 000 PO
1 �
,
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0990 X301 �esex'�� or n �e�v�� �So,�
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APPROVE EXPLANATION OF REQUEST
AUDITO -CON ROLLER To cover increased mandated costs resulting
from the increased number of conflicts referred
By: Date by the Public Defender, payments on a number of
expensive homicide cases, two'.capital'-cases; _and
COUNTY ADIAINISTRATOR increased felony filings in Superior Court
gy; Date
S-97 (including CLEAN ST)
BOARD OF SUPERVISORS
YES: SvpVS Pw�v S lh�e., S�rhaol j
?'pi-lakSonA
N 0: `.1 �,.��
Phil Batchelor, Clerk of the Board of
Supervisors and County Administrator SIONAT15RE DATE
Q. �C Dote lAPPROPRIATION
By: 2 ADJ. JOURNAL 90.
(N SEE INSTRUCTIONS ON REVERSE SIDE
CONTRA COSTA COUNTY
L .
ESTIMATED REVENUE ADJUSTMENT
T/C 2 4
LDEPARTNENT OR ORCANIZATION UNIT.
ACCOUNT CODING General County Revenue
ORGANIZATION ACCOUNT Z REVENUE DESCRIPTION INCREASE <DECREASE>
0005 9063 Real Property Transfer Tax $250 , 000
APPROVED 3. EXPLANATION OF REOUEST
AUDITOR CONTR :.LER
jI Authorize additional revenues to offset
By: Date` ' /0 deficit in Conflict Defense Services (0248) .
COUNTY AD INISTI;ATOR
By: Dater/S/Q
BOARD OF SUPERVIS
ORS
YES: �vj9v�. /�dwBl�S /`�holevr, -ser ��
-To rlbIcsoh, Ve
NO: Date
. etE-RK 47
51 ATURE IT E - DATE
By: wo
REVENUE AOJ. RAQO
JOURNAL 10.
(M 13134 Rev. II/81)
O BOARD OF SUPERVISORS
FROM; Phil Batchelor, Contra
County Administrator
DATE; May 4, 1987 Costa
County
SUBJECT:19 8 7-8 8 PROPOSED BUDGET SCHEDULES
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) a BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Approve the attached budget schedules and authorize the County
Administrator to release them to lending agencies and rating firms.
FINANCIAL IMPACT:
The schedules represent the recommended budget for 1987-1988. However,
until the Board takes official action on them during budget hearings, there
will be no financial impact.
BACKGROUND:
Each year, the County Administrator, Auditor-Controller and Treasurer-Tax
Collector travel to New York to talk to rating agencies about the County' s
financial condition and management. As a result of these efforts over the
past several years, improvement has been made in the County' s rating,
saving significant amounts of money. Ideally, the adopted proposed budget
is given to the rating agencies, as it is the best indicator of the
County' s financial plans for the fiscal year. This year, due to changes in
the tax law, which governs the borrowing program, the best time for the
trip was moved to mid-May rather than mid-June.
Although all the recommendations for the budget are complete, the proposed
budget document is still being printed. Thus, the numbers which make up
the proposed budget are to be used with the rating agencies instead of the
budget itself .
The original schedule called for the Board to consider the Proposed Budget
document on June 2. It is still anticipated that the document will be
ready for the Board' s review at that time.
CONTINUED ON ATTACHMENT? _ YES SIGNATURE;
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION O BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON May 12 , 1987 APPROVED AS RECOMMENDED X OTHER X
Oh -motion of-'Supervisor_-Powers ; seconded by Supervisor Schroder , the Board
also REQUESTED the County Administrator to prepare a resolution pledging
the Board ' s intention to continue to maintain a responsible fiscal program
and adequate reserves .
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
XX UNANIMOUS (ABSENT - - - AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
May 12 , 1987
cc: Auditor-Controller ATTESTED County Administrator PHIL BATCHELOR, CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY d' ,DEPUTY
M382/7-83
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TO BOARD OF SUPERVISORS
FROM: Phil Batchelor, Contra
County Administrator Costa
DATE' "lav 6 , 1987 County
SUBJECT: ADOPTION OF PROPOSED COUNTY FIRE PROTECTION
DISTRICT BUDGETS FOR FISCAL YEAR 1987-1988
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION•
Adopt the attached preliminary budgets as the proposed budgets of the
County Fire Protection Districts for fiscal year 1987-1988 . Affix 10: 30
a.m. , July 21, 1987 as the time for hearing on the final fire district
budgets and the allocation from the Special District Augmentation Fund to
be continued until July 28, 1987, if necessary, and order publication of
required documents and notices.
REASONS FOR RECOMMENDATION:
State law requires that the preliminary budget requests of the County Fire
Protection Districts be adopted as the proposed budgets no later than
May 15, 1987 and that the final budgets be adopted by August 1, 1987 .
The recommendation is in accordance with the practice followed in prior
years in which the proposed budgets are adopted as submitted. Individual
budget requests are subsequently reviewed for adequate justification prior
to adoption as the final budgets. This practice enables fire districts to
continue operations during the period between the end of the fiscal year
and the adoption of the final budget.
BACKGROUND:
Attached are the preliminary budgets for fiscal year 1987-1988 for the
County Fire Protection Districts which are under the jurisdiction of your
Board.
Each fire district was instructed to submit a budget request based on the
approved 1986-1987 budget in an amount to provide for the continuation of
services at the 1986-1987 level. Districts were requested to include
funding for salary increases only if they have been implemented at the time
the budget requests are prepared. The proposed budgets are for operating
requirements only and do not include any capital items or reserves. Fixed
asset requests will be separately considered by a subcommittee of the Fire
Chiefs' Association which will be the subject of a separate report.
CONTINUED ON ATTACHMENTt _ YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD OMMITTEE
APPROVE OTHER s
ZA
V
SIGNATURE(S)'
ACTION OF BOARD ON May 12 , .19 .7 App OVED AS RECOMMENDED X OTHER X
Supervisors Torlakson and McPeak stated that adoption of the proposed budgets for the
Fire Protection Districts is a ministerial function of the Board. Supervisor McPeak advised
that she has major differences with the proposed budgets and would like to see a much
greater in depth review before they are adopted as the final budgets for the 1987-1988
fiscal year.
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT - - - AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Auditor-Controller ATTESTED _ May 12, 1987
County Fire Protection Districts PHIL BATCHELOR, CLERK OF THE BOARD OF
County Administrator SUPERVISORS AND COUNTY ADMINISTRATOR
BY .° V` i�- DEPUTY
M382/7-8 3 -
c
Although the districts were instructed to . submit requests. at the 1986-1987
funding level, it appears that several districts submitted budgets in
excess of the guideline. The total budget requests for 1987-1988 exceed
the final budgets for the previous year by 9.7 percent as shown on the
attached Table I . Justification for the increases will be reviewed in
connection with the consideration of other supplemental operating requests
before the adoption of the final budget.
Also attached are the worksheets and budget detail prepared by the County
Auditor-Controller. The proposed budgets are preliminary figures which, of
course, are subject to adjustment. The estimated taxes, fund balances and
other revenues to finance the budgets cannot be accurately determined at
this time. It is proposed that financing shortages be met by allocations
from the Special District Augmentation Fund. The estimated amount
requested from this fund for fiscal year 1987-1988 compared to fiscal year
1986-1987 is listed on the attached Table II .
The estimated property tax increase for some districts may be conservative;
consequently, it is anticipated that the property tax revenue may increase
with an offsetting decrease in the allocation needed from the Special
District Augmentation Fund. Conversely, property tax revenues for some
districts could be less than estimated which would result in additional
allocations from the Special District Augmentation Fund.
This office will review program and service information provided by
districts and compile the data necessary for your review of budget requests
and for evaluation of allocations to be made from the Special District
Augmentation Fund.
Please note that the recommended hearing dates coincide with regularly
scheduled Board meeting dates. The hearing dates precede action on other
special district budgets by approximately three weeks.
TABLE 1
COUNTY FIRE PROTECTION DISTRICTS
COMPARISON OF 1986-1987 FINAL BUDGETS
WITH 1987-1988 BUDGET REQUEST
1986-1987 1987-1988
Final Estimated Budget o
District Budget Expenditures Request Difference Change
Bethel Island $ 306,092 $ 336,919 $ 345,227 $ 39,135 12.8
Byron 161,812 162,685 198,086 36,274 22. 4
Contra Costa (A) 16,889,356 16,668,500 18,702,765 1,813,409 10.7
Crockett-Carquinez 116,529 115,678 123,950 7,421 6.4
East Diablo 590,641 582,567 576,965 -13,676 -2. 3
Moraga 1,805,541 1,802,443 1,973,500 167,959 9.3
Oakley 204,215 207,716 221,975 17,760 8.7
Orinda 2,242,189 2,255,636 2,496,750 254,561 11.4
Debt Service 35,932 34,485 33,105 -2, 827 -7 .9
Pinole 163 ,928 163,879 172,587 8,659 5. 3
Riverview (A) 5,911,135 6,024,693 6,393,270 482,135 8. 2
Tassajara 71,986 70,758 71,987 1 0.0
West County $ 1,751,120 $ 1,760,674 $ 1,881,605 $ 130,485 7 . 5
TOTAL $30,250,476 $30,186,633 $33,191,772 $2,941,296 9.7
----------- ----------- ----------- ---------- ---
----------- ----------- ----------- ---------- ---
(A) Does not include special self-funded programs.
TABLE II
COUNTY FIRE PROTECTION DISTRICTS
COMPARISON OF SPECIAL DISTRICT AUGMENTATION FUND ALLOCATIONS (A)
FISCAL YEAR 1986-1987 WITH 1987-1988 ESTIMATE
Special District Augmentation Fund
1986-1987 1987-1988
District Allocation Allocation Difference
Bethel Island $ 241,335 $ 264,443 $ 23,108
Byron 0 0 0
Contra Costa 7,227,985 8, 242,817 1,014,832
Crocket-Carquinez 45,528 55,968 10,440
East Diablo 347,421 243 ,957 -103,464
Moraga 843, 206 990,139 146, 933
Oakley 78,348 88,528 10,180
Orinda 1,064,249 1,232,883 168,634 ,
Pinole 56,252 91,436 35,184
Riverview 3,770,818 3,961,695 190,877
Tassajara 8,529 22,980 14,451
West County $ 1,157 ,062 $ 1,312,415 $ 155,353
Total $14,840,733 $16,507,261 $1,666,528
----------- ----------- ----------
----------- ----------- ----------
(A) Excludes Capital Items
N
Contra Costa Courcy
Auditor-Controller Office
James F.Weber
Finance Building
_o, Accounting Services Officer
;�. -�;_•,;,
Martinez,California 94553-1282
415 372-2181 - \ John A.Aylard
^ � ':� Chief,Division of Audits
Donald L.Boucher
Auditor Controller
moo.
rr�coiiv��`
April 17, 1987
Supervisor Tom Powers, District I
Supervisor Nancy C. Fanden, District II
Supervisor Robert I. Schroder, District III
Supervisor Sunne Wright McPeak, District IV
Supervisor Tom Torlakson, District V
Proposed Fire District Budgets for 1987-88
Enclosed is the material covering the proposed requested
budgets. of the County Fire Districts.
The estimated property tax allocation is the total of
secured taxes, unsecured taxes, supplemental taxes, and Homeowner's
Exemption reimbursements which has been increased by 9% over
1986-87. When the final assessed valuations are known, the Home-
owner's Exemption reimbursement will be reclassified from property
tax to revenue other than taxes.
1
The estimated Special District Augmentation allocation is a
bal.ancing figure to equal the total budget requests.
DONALD L. BOUCHET
Auditor-Controller
DLB:dh
Attachments
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PAGE 1
OFFICE OF COUNTY AUDITOR-CONTROLLER
COMPARATIVE EXPENDITURES AND BUDGET
FIRE PROTECTION DISTRICTS
ESTIMATED TOTAL
YEAR-END REQUESTED
ACTUAL ACTUAL BUDGET
ACCOUNT TITLE 1985-86 1986-87 1987-88
------------------ ----- ------------ ------------ ------------
BETHEL ISLAND
SALARIES .& EMPL BENEFITS 199,179 221 ,246 229,127
SERVICES & SUPPLIES 82,444 115,651 116,100
OTHER CHARGES 417 22
FIXED ASSETS 42,390 23,100
------------- ------------ ------------
TOTAL BETHEL ISLAND 324,430 360,019 345,227
BYRON
SALARIES & EMPL BENEFITS 49,632 45,700 76,200
SERVICES & SUPPLIES 104,010 116,735 121,636
OTHER CHARGES 75 250 250
FIXED ASSETS 77,732
------------ ------------ ------------
TOTAL BYRON 231 ,449 162,685 198,086
CONTRA. COSTA
SALARIES & EMPL BENEFITS 12,500,960 14,356,259 16,088,000
SERVICES & SUPPLIES 2,072,006 2,278,086 2,567,470
OTHER CHARGES 7,340 34,155 47,295
FIXED ASSETS 373,193 2,240,763
TOTAL CONTRA COSTA 14,953,499 18,909,263 18,702,765
CONTRA COSTA C 0 R E
SALARIES & EMPL BENEFITS 22,710 Y
SERVICES & SUPPLIES 42,000 151 ,425
FIXED ASSETS 25,900
------------ ------------ ----------
TOTAL CONTRA COSTA C 0 R E 42,000 200,035
CONTRA COSTA FIRE PREV SP
SALARIES & EMPL BENEFITS 25,090 283,542 410,770
SERVICES & SUPPLIES 20,874 18,613 28,560
FIXED ASSETS 7,870 98,830 1 ,600
TOTAL CONTRA COSTA FIRE PREV 53,834 400,985 440,930
CROCKETT-CARQUINEZ
SALARIES & EMPL BENEFITS 47,033 47,954 57,700
SERVICES, & SUPPLIES 64,249 67,224 65,750
OTHER CHARGES 442 500 500
FIXED ASSETS 24,024 14,669
------------ ------------ ---------;7-
TOTAL CROCKETT-CARQUINEZ 135,748 130,347 123,950
PAGE 2
OFFICE OF COUNTY AUDITOR-CONTROLLER
COMPARATIVE EXPENDITURES AND BUDGET
FIRE PROTECTION DISTRICTS
ESTIMATED TOTAL
YEAR-END REQUESTED
ACTUAL ACTUAL BUDGET
ACCOUNT TITLE 1985-86 1986-87 1987-88
------------------------- ------------ ------------ --- ----------
EAST DIABLO
SALARIES & EMPL BENEFITS 210,314 334,890 353,225
SERVICES' & SUPPLIES 110,735 247,677 223,740
OTHER CHARGES 17
FIXED ASSETS 126,463 85,719
------------ ------------ -----------
TOTAL EAST DIABLO 447,529 668,286 576,965
EAST DIABLO CAP OUTLAY
SERVICES & SUPPLIES 2
RESERVE FOR CONTINGENCIES 24,097
- ------------ ------------ ------------
TOTAL EAST DIABLO CAP OUTLAY 2 24,097
MORAGA
SALARIES & EMPL BENEFITS 1,328,282 1 ,558,700 1,738,500
SERVICES & SUPPLIES 206,378 240,355 235,000
OTHER CHARGES 6,040 3,388
FIXED ASSETS 46,605 . 46,800
------------ ------------ ------------
TOTAL MORAGA 1,587,305 1,849,243 1,973,500
MORAGA CAP OUTLAY
SERVICES & SUPPLIES 72
FIXED ASSETS 28,500 30,000
RESERVE FOR CONTINGENCIES 251 ,638
------------ ------------ ----------
TOTAL MORAGA CAP OUTLAY 28,500 30,072 251,638
OAKLEY
SALARIES & EMPL BENEFITS 36,587 51, 280 55,480
SERVICE'S & SUPPLIES 141 ,952 156,295 166,495
OTHER CHARGES 144 141
FIXED ASSETS 49,929
------------ ------------ ------------
TOTAL OAKLEY 228,612 207,716 221,975
OAKLEY CAP OUTLAY
SERVICES & SUPPLIES 7
RESERVE FOR CONTINGENCIES 73,523
------------ ------------ ------------
TOTAL OAKLEY CAP OUTLAY 7 73,523
PAGE 3
OFFICE OF COUNTY AUDITOR-CONTROLLER
COMPARATIVE EXPENDITURES AND BUDGET
FIRE PROTECTION DISTRICTS
ESTIMATED TOTAL
YEAR-END REQUESTED
ACTUAL ACTUAL BUDGET
ACCOUNT TITLE 1985-86 1986-87 1987-88
ORINDA
SALARIES & EMPL BENEFITS 1 ,739 ,517 1 ,993,599 2,230,800
SERVICES & SUPPLIES 231,380 261,750 265,950
OTHER CHARGES 287
FIXED ASSETS 26, 705 29,200
------------ ------------ ------------
TOTAL
------
TOTAL ORINDA 1 ,997,602 2,284 ,836 2. ,496,750
ORINDA CAP OUTLAY
FIXED ASSETS 6 ,849
TOTAL ORINDA CAP OUTLAY 6,849
ORINDA DEBT SERVICE
SERVICES & SUPPLIES 67 115 115
OTHER CHARGES 35,720 34,370 32,990
TOTAL ORINDA DEBT SERVICE 35,787 34,485 33,105
P
PINOLE
SERVICES & SUPPLIES 146,635 163,879 172,587
OTHER CHARGES 82
TOTAL PINOLE 146,717 163 ,879 172,587
RIVERVIEW
SALARIES& EMPL BENEFITS 4 ,440,330 5 ,035 ,470 5,367,460
SERVICES & SUPPLIES 803,524 974,373 1 ,011,006
OTHER CHARGES 15,015 14,850 14,804
FIXED ASSETS 91,010 509,919
TOTAL RIVERVIEW 5, 349,879 6,534,612 6,393,270
RIVERVIEW FIRE PREV SP RE
SALARIES & EMPL BENEFITS 123,891 144,621
SERVICES & SUPPLIES 794 888
FIXED ASSETS 9,359
------ ------------ ------------
TOTAI, RIVERVIEW FIRE PREV SP 134,044 145,509
PAGE 4
OFFICE OF COUNTY AUDITOR-CONTROLLER
COMPARATIVE EXPENDITURES AND BUDGET
FIRE PROTECTION DISTRICTS
ESTIMATED TOTAL
YEAR-END REQUESTED
ACTUAL ACTUAL BUDGET
ACCOUNT TITLE 1985-86 1986-87 1987-88
TASSAJARA
SALARIES & EMPL BENEFITS 17,689 21 ,933 21,624
SERVICES & SUPPLIES 52,530 46,825 50,363
OTHER CHARGES 220 2,000
FIXED ASSETS 49,389 34,717
------------ ------------ ------------
TOTAL TASSAJARA 119,828 105,475 71,987
TASSAJARA CAP OUTLAY
RESERVE FOR CONTINGENCIES 14,000
------------ ------------ ------------
TOTAL TASSAJARA CAP OUTLAY 14,000
WEST COUNTY
SALARIES & EMPL BENEFITS 1 ,183,047 1 ,445,674 1 ,551 ,921
SERVICES & SUPPLIES 261 ,364 315,000 329,684
FIXED ASSETS 26 ,327 81 ,921
TOTAL WEST COUNTY 1 ,470 ,738 1 ,842,595 - 1 ,881 ,605
GRAND TOTAL 27,111 ,457 33 ,867,400 34,341 ,504
PAGE 1
OFFICE OF COUNTY AUDITOR-CONTROLLER
ESTIMATES OF REVENUE OTHER THAN TAXES
FIRE PROTECTION DISTRICTS
ESTIMATED TOTAL
YEAR-END REQUESTED
ACTUAL ACTUAL BUDGET
ACCOUNT TITLE 1985-86 1986-87 1987-88
------------------------- ------------ ------------ ------------
BETHEL ISLAND
PROP TAX-SPEC DIST AUGMNT 265,106 260 ,185 264 ,443
WEED ABATEMENT CHARGES 9,662 13,835 10 ,000
TOTAL BETHEL ISLAND 274 ,768 274,020 274,443
CONTRA COSTA
PROP TAX-SPEC DIST AUGMNT 8 ,870,435 8 ,753,153 8 ,242,817
RENT OF OFFICE SPACE 7,200 5,400 7,200
COMMUNICATION SERVICES 58,000
WEED ABATEMENT CHARGES 246,578 431 ,435 450,000
SALE OF EQUIPMENT 1 ,220 3 ,436 5 ,'000
INDEMNIFYING PROCEEDS 10,216 2,000
MISC NON-TAXABLE REVENUE 9,803 2,780 4 ,000
DISTRICT REVENUE 31 , 715 5,542 10,000
------------ ------------ ------------
TOTAL CONTRA COSTA 9,177, 167 9,201,746 8,779,017
CONTRA COSTA C 0 R E
TRAINING SERVICES 2,445 43,055 155 ,535
ADMINISTRATIVE SERVICES 37,000
SALE OF MAPS DOCUMENTS 1 ,000 2,500
TOTAL CONTRA COSTA C 0 R E 2,445 .44,055 195,035
CONTRA COSTA FIRE PREV SP
OTHER LICENSES PERMITS 19,924 68,049 62,750
FIRE PREVENT PLAN REVIEW 139,472 192,843 255,050
FIRE PREVENT INSPECTIONS 14,850 48,219 68,920
MISC CURRENT SERVICES 9,141 10,219 6,2;10
------ ------------ ------------
TOTAL CONTRA COSTA FIRE PREV 183,387 319,330 392,930
CROCKETT-CARQUINEZ
PROP TAX--;SPEC DIST AUGMNT 93,655 45,528 55,968
------ ------------ ------------
TOTAL CROCKETT-CARQUINEZ 93,655 45,528 55,968
EAST DIABLO
PROP TAX-SPEC DIST AUGMNT 282,954 347,421 243,957
------ ------------ ------------
TOTAL EAST DIABLO 282,954 347,421 243,957
R PAGE
OFFICE OF COUNTY AUDITOR-CONTROLLER
ESTIMATES OF REVENUE OTHER THAN TAXES
FIRE PROTECTION DISTRICTS
ESTIMATED TOTAL
YEAR-END REQUESTED
ACTUAL ACTUAL BUDGET
ACCOUNT TITLE 1985-86 1986-87 1987-88
------------------------- ------------ ------------ ------------
MORAGA
PROP TAX-SPEC DIST AUGMNT 955,921 890,006 9901V139
------------ ------------ ------------
TOTAL MORAGA 955,921 890,006 990,139
OAKLEY
PROP TAX-SPEC DIST AUGMNT 55,338 78 ,348 88 ,528
TOTAL OAKLEY 55 ,338 78,348 88,528
ORINDA
PROP TAX-SPEC DIST AUGMNT 1 ,211,361 1 ,093 ,449 1 ,232,883
------------ ------------ ------------
TOTAL ORINDA 1 ,211 ,361 1 ,093,449 . 1 ,232 ,883
PINOLE
PROP TAX-SPEC DIST AUGMNT 88 ,911 56 ,252 91 ,436
------------ ------------ ------------
TOTAL PINOLE 88 ,911 56,252 91 ,436
RIVERVIEW
PROP TAX-SPEC DIST AUGMNT 3 ,915 ,718 4 ,088 ,018 3 ,961 ,695
WEED ABATEMENT CHARGES 70,751 79 ,268 80 ,000
------------ ------------ --------------
TOTAL RIVERVIEW 3,986,469 4, 167,286 4 ,041 ,695
RIVERVIEW FIRE PREV SP RE
FIRE PREVENT PLAN REVIEW 28 ,641 70,379 85,000
FIRE PREVENT INSPECTIONS 425 23,347 50,000
------------ ------------ ------------
TOTAL RIVERVIEW FIRE PREV SP 29 ,066 93 ,726 135,000
TASSAJARA
. PROP TAX-SPEC DIST AUGMNT 71,492 17,036 22,980
------ ------------ ------------
TOTAL TASSAJARA 71,492 17,036 22,980
WEST COUNTY
PROP TAX-SPEC DIST AUGMNT 1, 168 ,682 1 ,219,062 1 ,312,415
ELECTION SERVICE-OTHER 25 50 50
WEED ABATEMENT CHARGES 29,663 33,600 32,000
MISC CURRENT SERVICES 537 300 200
------ ------------ ------------
TOTAL WEST COUNTY 11198- 907 `1;253;0121,344;665
GRAND TOTAL 17,61.1 ,841 17,881 ,215 17,888,676