HomeMy WebLinkAboutMINUTES - 02091993 - 2.1 BOARD OF SUPERVISORS
Contra
Costa
FROM:
Phil Batchelor, County Administrator - `
nl �s
County
DATE: c�'Tra-coiiN'� �fy
February 9, 1993
SUBJECT:
SECOND QUARTER BUDGET REPORT
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
1 . Accept this report and direct the County Administrator to
continue to monitor the budget and implement corrective plans,
where necessary.
BACKGROUND:
Since 1984, the County Administrator' s Office has prepared
quarterly reports which analyze the status of the budget and
highlight the budget units which deviate from the budget plan in
terms of revenues and expenditures . Actions which are necessary to
ensure a healthy budget by the end of the year are recommended as
part of the quarterly reporting process . Other items which have
major fiscal impacts are also reviewed as part of this quarterly
report process .
General County Revenue
Property tax revenues derived from the secured and unsecured rolls
are within budgeted amounts, after adjusting for city redevelopment
agency ..and no and low city revenue losses . Adjustments for
assessment appeals over the next six months may alter this revenue
projection. Supplemental property taxes continue to lag behind
budgeted threshold, owing to an inordinate number of negative
assessments . Property transfer tax revenues are slightly below
targeted levels with no discernable signs of growing. These latter
two revenue sources are normally the first indicators of any
changes in the real estate market.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON February 9 , 1993 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
X _ _ _ I HEREBY CERTIFY THAT THIS IS A TRUE
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.
County Administrator February9 , 1993
CC: General Services ATTESTED
Health Service PHIL BATCHELOR,CLERK OF THE BOARD OF
Probation SUPERVISORS AND COUNTY ADMINISTRATOR
Public Defender
Sheriff lQ
M382 (10/88) Social Service BY - --- - DEPUTY
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Other major revenue sources are at or slightly above budgeted
levels . Motor Vehicle Registration fees and sales taxes are
keeping pace with the budget forecast. Sales tax revenue has grown
in recent months because of an aggressive sales tax monitoring
program which identifies and corrects errors made by the State in
distributing sales tax revenue.
Revenues which are difficult to forecast at this time include
interest earnings, pipeline franchises, and cable T.V. franchises.
The majority of payments for franchise fees are received in the
last half of the fiscal year. Interest earning revenue is subject
to market fluctuations in interest rates as well as changes in the
levels of county monies available for investment.
Social Services
In its Phase III Budget Reduction Plan report submitted to the
Board of Supervisors on January 12, 1993, the Social Service
Department reported a shortfall of $2 . 741 million for FY 1992-93 .
That shortfall has been revised downward to $1 . 020 million due to
three factors : 1) agreement by the State to defer the $1 . 018
million CSBG allocation reduction to FY 1993-94; 2) probably
deferral of $300,000 audit exception to FY 1993-94 by the State;
3) $703, 000 lower estimate of annual expenditures, based on second
quarter actual expenditures.
A major variable which will affect the Department's overall fiscal
status for FY 1992-93 is the implementation of the Personal Care
Option for the In-Home Support Services by the State, currently
scheduled for April 1, 1993. While draft regulations have been
promulgated, the State Department of Finance has not given final
approval . Until that happens, we will not be able to assess the
fiscal impact of the program with certainty. Given what is
currently known, the program could either have a net beneficial or
negative fiscal impact to the County. Another variable is the
timing of the program reimbursements .
The Department reports overexpenditures primarily in its
administrative budget. The delay of the General Assistance
Centralization and the consequent maintenance of GA at higher than
budgeted staff levels contribute to these over-expenditures.
Health Services
After the Phase II budget reductions, the Health Services
Department continued to face a budget shortfall of $1 .2 to $3 . 0
million. At the conclusion of the first quarter of activity,
coupled with a full review of the Governor' s budget, the Department
refined the estimate to a shortfall projection of $2 .4 million.
A number of revenue possibilities were considered to be potentially
achievable and would eliminate or substantially mitigate the
projected shortfall . The most significant revenue source was
related to the SB-1255 Emergency Services and Supplemental Payments
Fund. On December 15, 1992 the State Medical Assistance Commission
formally announced that an additional round of negotiations would
be held for eligible hospitals . Merrithew Memorial is currently an
eligible hospital under existing statute. The Commission timetable
consists of a proposal submission by February 1, negotiations with
the eligible hospitals from February 2 through April 12, and a
final award on April 27 . Based upon the historical revenue return
to the County from this program, in addition to informal State
staff review of our situation, it is anticipated that the majority
of the Department' s revenue requirements will be met.
The Department will continue to work with the County
Administrator' s Office to monitor its budget and to make regular
status reports on the SB-1255 program as new information becomes
available.
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Sheriff
As part of the First Quarter Report, the County Administrator was
directed to continue to monitor the Sheriff-Coroner expenditures
and revenues, and to develop budget reduction plans if required to
maintain a balanced budget.
The Sheriff-Coroner agency has maintained a balanced budget for the
first six months of this fiscal year. In Budget Unit 0255 (Patrol
and Operations) net expenditures were approximately 50% and
revenues 42% . Contract City revenues, which historically lag,
generate $9 . 7 of the $12 .7 budgeted. Detention' s budget (0300) net
expenditures were 42% and revenues were 38% . Additionally, the
state has been billed for parole revenues which are anticipated to
be received immediately after adoption of the 1993-94 State Budget.
The Coroner Division (0359 ) experienced 49% net expenditures for
the reporting period and 14% revenue generation.
As noted in the First Quarter Report, the Sheriff-Coroner
Department has fully implemented its budget reduction plan and
appears to be maintaining a balanced budget. The County
Administrator' s Office will continue to monitor the Department on
a monthly basis .
Probation
The Probation Department anticipates expenditure over-runs of
approximately $160,000 by the end of the fiscal year, a significant
improvement .over the projected deficit reported after the first
quarter. The projected deficit is expected to result from a
combination of over-expenditures and under-realized revenues . The
primary cause of cost over-runs was unanticipated salary and
benefits expense resulting from employee layoffs in August 1992 .
These costs were partially offset by savings in services and
supplies likewise resulting from staff reductions . Revenues will
be slightly under-realized at the end of the year because of shift
of fines and forfeitures revenues to the State and the termination
of supervision of municipal court cases . The projected deficit
will be offset by one-time Title IV-E revenues .
Juvenile Hall population. . .
The Juvenile Hall population has continued at a level well below
the budgeted level of 140 during the second quarter. Bookings into
Juvenile Hall have decreased by 22% compared to the prior year as
a result of the cooperative efforts of local police agencies in
carefully screening commitments to the Hall . Thus far, it has not
been necessary to make any forced releases to comply with the cap
on population of 130 mandated by the Juvenile Court in September,
1992 . The lower population has also resulted in a decreased
number of serious incidents, making a safer environment for both
juveniles and staff.
As part of the County' s 1992-93 adopted budget, the Board agreed to
maintain the Probate/Guardianship Program which was defunded and
made optional in the State Budget Act. The Superior Court bench
agreed to increase case fees to maintain all or a portion of the
current program. The Board directed the County Administrator to
monitor receipt of revenues periodically to determine if the
program can be self-sufficient or if program modification in
needed. A review of revenues received during the first half of the
year shows that revenues have been increasing each month since
September 1992 . If the December revenue level can be sustained,
the program would have a funding shortage of about $70,000 this
fiscal year and about $55,000 annually thereafter. However, we
believe action to reduce this program would be premature since
revenues are currently on an upward trend. We will continue to
monitor this program carefully and will return to the Board in
April with recommendations for program modification, if necessary.
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Public Defender/Conflict Defense
The Conflict Defense Budget (0248) has expended $2,556,462 in the
first six months of 1992-93 or 84% of the $3,050,000 budgeted.
However, $600,000 of this was an advance to cover costs associated
with FY 1991-92 and it is anticipated that this budget will be
within the total authorized expenditure level by year-end. The
County Administrator' s Office is monitoring this budget in
conjunction with the Public Defender' s budget. Increased handling
of indigent defense cases by the Public Defender' s Office through
its Alternate Defense Unit will ultimately significantly decrease
the number of cases that must be referred to the Conflict Defense
Program. This in turn will significantly reduce the costs of
conflict cases handled by private attorneys . A significant overall
decrease in expenditures is expected in the next fiscal year.
General Services
The General Services Department anticipates a deficit at year-end
due to greater than expected maintenance costs at the West County
Detention Center, Court facilities and with vehicles . Department
and Administrative Office staff are in the process of preparing a
budget balancing plan as well as a reorganization plan to be
presented to the Board in late February.
Trial Court Funding
During the first six months of fiscal year 1992-93, all anticipated
Trial Court Funding Revenues have been received. In addition,
Assemblyman Isenberg has introduced a bill (AB32) which would allow
the transfer of funds accrued in the Trial Court Trust Fund during
the 1992-93 fiscal year. If the Bill passes, Contra Costa County
would receive $3,030,696 of the first $140,000,000 of 2 . 1712% . The
Bill, which is supported by the Judicial Council and California
State Association of Counties, is required to transfer monies to
counties from the Trust Fund.
Budget Unit Reports
Attachment A contains a discussion of those budgets which deviated
in expenditures or revenues more than 10% 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 Department and between the County and State and Federal
governments . These items are noted in the attachment, but are not
expected to materially affect the budget.
ATTACHMENT A
GENERAL FUND
1 . BUDGET UNIT 0001 - BOARD OF SUPERVISORS
EXPENDITURES: Budgeted $ 1, 191,370 Percent Expended 69%
Expenditures appear high at the end of each quarter because
offsetting expenditure transfers have a one month lag. Activity is
anticipated to be within budgeted levels by year' s end.
REVENUES: Budgeted $ 16,648 Percent Received 28%
Revenues do not accrue to this budget unit in a straight line
pattern. Budgeted revenues are expected to be realized this fiscal
year.
2 . BUDGET UNIT 0002 - CLERK OF THE BOARD
EXPENDITURES: Budgeted $ 51,868 Percent Received 34%
Planning fee revenue accounts for one-half of this department' s
revenues . Unfortunately planning fee increases are not effective
until February and the budget anticipated almost a full year' s
receipt at the increased level . Consequently, actual revenues are
expected to be at lower than budgeted levels .
3 . BUDGET UNIT 0003 - COUNTY ADMINISTRATOR
EXPENDITURES: Budgeted $ 4, 170,262 Percent Expended 45%
Review of the County Administrator's expenditures for the second
quarter period indicates that expenditures are within acceptable
limits . The expenditures increased by 7% due to landfill
mitigation fees and County surcharge added to the budget to carry
out additional code enforcement activities; salary adjustments and
an increase in the youth services coordination activities also
contributed to the increase in expenditures .
REVENUES: Budgeted $ 2,682,336 Percent Received 25%
Revenues are lagging because charges for services provided by the
Risk Management Division in the amount of $97 ,000 have not been
posted. In addition, revenue for services provided on behalf of
the fire districts, code enforcement, and various overhead charges
for services provided have not been charged out to various
agencies.
4 . BUDGET UNIT 0016 - ASSESSOR
EXPENDITURES: Budgeted $ 7,924, 111 Percent Expended 48%
Expenditures have increased in the second quarter due to salary
adjustments made in December. Expenditures are within acceptable
limits .
REVENUES: Budgeted $ 140,975 Percent Received 134%
The revenues are 134% received due to the unanticipated level of
the sale of maps and property characteristic information tapes .
5 . BUDGET UNIT 0025 - PRODUCTIVITY INVESTMENT FUND
EXPENDITURES: Budgeted $ 106,000 Percent Expended 0
Projects have not been approved for this fiscal year, and will be
considered in conjunction with the 1993-94 budget process.
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6 . BUDGET UNIT 0026 - OFFICE OF REVENUE COLLECTION
EXPENDITURES: Budgeted $ 1,044 ,882 Percent Expended 49%
The Office of Revenue Collection expenditures are within acceptable
limits .
REVENUES: Budgeted $ 1,042,579 Percent Received 36%
Generally, revenues for this budget lag due to the tax intercept
process which occurs in the Spring.
7 . BUDGET UNIT 0035 - PERSONNEL
EXPENDITURES: Budgeted $ 4, 177,290 Percent Expended 40%
Expenditures appear low because large, data processing, system
development costs will not be expended until later in the fiscal
year. Current expenditures are within acceptable limits .
REVENUES: Budgeted $ 2,520, 163 Percent Received 31%
Revenues appear low because charges to Health Benefit Trust Funds
generally lag a month or two behind. Also offsetting revenues from
Fire Districts and other non-General Fund sources are received
during the third quarter. Budgeted revenue is expected to be
realized this fiscal year.
8. BUDGET UNIT 0036 - MERIT BOARD
EXPENDITURES: Budgeted $ 69,965 Percent Expended 61%
The Merit Board's expenditures are overspent in the professional
specialized service account for two main reasons: 1) A backlog of
unpaid invoices on behalf of hearing officers and 2) an increase in
the volume of appeals in FY 1992-93 . It is projected that this
budget will have a deficit at year end. .
There are no revenues to offset any of the Merit Board' s expenses .
9 . BUDGET UNIT 0043 - ELECTIONS
EXPENDITURES: Budgeted $ 2,048,277 Percent Expended 70%
Expenditures for the Elections Division exceed the straightline
budget plan in the second quarter, but are actually at the
anticipated level for this point in the election cycle. Election
costs are dependent on the type and timing of elections throughout
the fiscal year. Expenditures in the first and second quarters
were high because of the purchase of supplies needed for the
Presidential election held in November 1992 . Election's rate of
spending should decrease substantially by the third quarter but.may
increase during the fourth in the event of a June fire benefit
assessment election.
REVENUES: Budgeted $ 735,000 Percent Received 14%
Although , revenues appear to be under-realized in the second
quarter, we actually expect revenues to exceed budgeted amounts by
the end of the fiscal year. Charges for precinct and absentee
ballot services for the Presidential election were recently billed
and are expected to be received during the third quarter.
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10. BUDGET UNIT 0111 - PLANT ACQUISITION
EXPENDITURES: Budgeted $ 4, 177 ,290 Percent Expended 40%
Due to the nature of capital projects, expenditures do not follow
a straight line pattern. Most General Fund capital projects are in
the less costly stages of in-house architectural design. The most
expensive phase, construction, will begin later in the fiscal year.
Also, expenditures are being limited to health and safety
requirements, due to budget reductions .
REVENUES: Budgeted $ 2,520, 163 Percent Received 31%
Revenues appear low because bond revenues to reimburse various
projects, such as the Muir Road remodel, have not been credited to
this budget unit. Actual revenues are expected to be more in line
with budgeted revenues by next month.
11 . BUDGET UNIT 0147 - DATA PROCESSING
EXPENDITURES: Budgeted $ 225,693 Percent Expended 282%
Expenditures appear high because approximately $500,000 of
offsetting charge-outs were not credited to the budget in time to
meet the finance cutoff date. Next month the department will be
reimbursed for December costs and consequently actuals will be more
in line with the budget.
REVENUES: Budgeted $ 195, 755 Percent Received 130%
Budgeted revenues are incorrect and underestimate anticipated
revenue receipts .
12 . BUDGET UNIT 0150 - INSURANCE
EXPENDITURES: Budgeted $ 4, 353,000 Percent Expended 0
The public liability premium will not be paid until the latter
portion of the third quarter so as to draw a much interest as
possible on the budgeted amount. An additional appropriation in
the amount of $53,900 for judgements and damages have been budgeted
to this budget unit which may cause an increase of $53,900 in the
net County Cost at year end.
There are no revenues for this budget.
13 . BUDGET UNIT 0200 - SUPERIOR COURT
REVENUES: Budgeted $ 6,573,908 Percent Received 5%
First and Second Quarter revenues. from Trial Court Funding have
been received, but have not yet been posted to this budget.
14 . BUDGET UNIT 0235 - LAW & JUSTICE
EXPENDITURES: Budgeted $ 879,038 Percent Expended 16%
Expenditures are well within acceptable limits .
15 . Budget Unit 0238 - Grand Jury
EXPENDITURES: Budgeted $ 55,429 Percent Expended 100%
Expenditures are much higher than budget. The cost of the annual
audit has been transferred out of this budget unit. Actual
expenditures are within 54%.
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16 . BUDGET UNIT 0239 - CRIMINAL GRAND JURY
EXPENDITURES: Budgeted $ . 48,000 Percent Expended 90%
An additional $48,000 will be transferred to this budget unit, from
user departments, balancing this budget.
17 . BUDGET UNIT 0243 - PUBLIC DEFENDER
REVENUES: Budgeted $ 42, 125 Percent Received 3%
Public Defender revenues, which are collected by the Office of
Revenue Collection, lag by several months due to collection and
posting delays .
18. BUDGET UNIT 0245 - D.A. FAMILY SUPPORT
REVENUES: Budgeted $ 8, 106,276 Percent Received 24%
Revenues lag by at least one quarter. It is anticipated that all
budgeted revenues will be collected.
19 . BUDGET UNIT 0248 - CONFLICT DEFENSE PROGRAM
EXPENDITURES: Budgeted $ 3,050,000 Percent Expended 84%
Expenditures are quite high for the two quarters. However, much of
the expenditures was due to a advance. Actual expenditures are
expected to be within budget for this Fiscal Year.
20. BUDGET UNIT 0300 - DETENTION
REVENUES: Budgeted $ 3,065,602 Percent Received 38%
Department is expected to generate revenues in excess of $500,000
over budget.
21 . BUDGET UNIT 0335 - AGRICULTURE/WEIGHTS & MEASURES
REVENUES: Budgeted $ 990,000 Percent Received 21%
Revenue collection lags, especially state revenues . The department
is expected to receive over 100% of its budgeted revenues by year
end.
22 . BUDGET UNIT 0359 - CORONER
REVENUES: Budgeted $ 42,500 Percent Received 14%
A new fee for body collection was implemented on November 1, 1992 .
These revenues were in effect for only two months in this Fiscal
Year.
23 . BUDGET UNIT 0364 - PUBLIC ADMINISTRATOR
REVENUES: Budgeted $ 76,024 Percent Received 164%
Significant one-time case revenue was collected during the month of
December.
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24 . BUDGET UNIT 0220 - MUNICIPAL COURTS
REVENUES: Budgeted $12,979,836 Percent Received 15%
Municipal Court revenues are under-realized in the second quarter
primarily because trial court funding block grant revenues newly
budgeted in the Municipal and Superior Courts ' budgets were
deposited in Budget Unit 0005 - General County Revenues and have
not yet been transferred to the Courts ' budgets . Due to actions
taken by the Legislature and the Governor, a $1, 668,000 shortfall
in block grant revenues is anticipated. Legislation is currently
pending which may restore all or most of the State funding
shortfall .
Additionally, Municipal Court revenues are expected to fall short
of budget expectations because of the required shift in certain
filing fees to the State to guarantee continued State trial court
funding. Legislation requiring this shift was approved after the
adoption of the County' s budget, hence the revenue loss was not
anticipated. Traffic citations continue to decrease, impacting
both filing fee and court administration revenue. Despite the loss
in revenues, it is estimated that the Municipal Courts will not
exceed their net County cost allocation because of prudent spending
during the first half of the fiscal year.
25 . BUDGET UNIT 0240 - COUNTY CLERK
REVENUES: Budgeted $ 2,514,390 Percent Received 33%
Revenues are . under-realized primarily because of the shift in
certain superior and municipal court filing fees to the State to
guarantee continued State trial court funding. Legislation
requiring this shift was approved after adoption of the County' s
budget, hence the revenue loss was not anticipated. The County
Clerk has estimated the budget impact of the shift to be $1 .2
million in the current fiscal year and $1 . 6 million annually
thereafter. Conceptually, the revenue loss should be made up
through trial court funding, however, the extent to which trial
court funding will cover revenue shifts to the State may not be
known until the end of this fiscal year. The County Administrator
and the County Clerk will continue to monitor the situation.
26 . BUDGET UNIT 0330 - COUNTY DRAINAGE MAINTENANCE
EXPENDITURES: Budgeted $ 10,000 Percent Received 31%
Public Works has billed the City of Richmond for their portion of
the cost of maintaining the North Richmond Storm Drain. Receipt of
this revenue is anticipated by year' s end and will bring actual
revenue in line with the budget.
27 . BUDGET UNIT 0347 - LAND INFORMATION SYSTEM
EXPENDITURES: Budgeted $ 166 ,499 Percent Expended 43%
Revenues are slightly low at the end of the second quarter due to
charges to cities for LIS connection has not been collected. It is
anticipated that revenue will be posted and on target at year end.
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28. BUDGET UNIT 0356 - LAFCO
EXPENDITURES: Budgeted $ 189,561 Percent Expended 15%
Expenditures are low for LAFCO because the chargeout for salaries,
which are reflected in budget unit 0003, have not been made to this
budget for the second quarter.
REVENUES: Budgeted $ 49,000 Percent Received 63%
Revenues are high due to an increase in activities for LAFCO.
29 . BUDGET UNIT 0357 - COMMUNITY DEVELOPMENT
EXPENDITURES: Budgeted $ 1,659,475 Percent Expended 27%
Expenditures appear low because costs are being charged to another
budget unit. In actuality, expenditures are in line with expected
levels . The department, in conjunction with the Auditor-Controller
and Administrators Office, will be submitting adjustments to
eliminate this unanticipated technical problem.
REVENUES: Budgeted $ 1, 110, 140 Percent Received 20%
Revenues appear low because charges to the Redevelopment Agency and
the Community Development Block Grant funds have not been
completed. Budgeted revenue levels will be reached by year' s end.
30. BUDGET UNIT 0360 - CROSSING GUARDS
EXPENDITURES: Budgeted $ 91, 319 Percent Expended 33%
Expenditures are on three contracts generally paid at the end of
the year. Current low activity is in line with expectations .
31 . BUDGET UNIT 0367 - GAME PROTECTION
EXPENDITURES: Budgeted $ 32,861 Percent Expended 0
Expenditures for the Game Protection budget are made when the Fish
and Wildlife Committee makes recommendations to the Board. No
requests for expenditures were made during the first and second
quarters and therefore, there are no expenditures.
REVENUES: Budgeted $ 6,000 Percent Received 18%
Revenues are low for this budget which are generated due to
collections activities by the Sheriff ' s office for fines, forfeits
and penalties for the enforcement of fish and game laws .
Typically, greater revenue activities occur during the Spring.
32 . BUDGET UNIT 0472 - GENERAL SEWER PLANNING
EXPENDITURES: Budgeted $ 30,000 Percent Expended 0
Staff continues to concentrate on higher departmental priorities.
Reclamation and other project expenditures related to this budget
unit are expected to increase later in the fiscal year.
33 . BUDGET UNIT 0473 - SOLID WASTE MANAGEMENT
EXPENDITURES: Budgeted $ 91,000 Percent Expended 1%
Recycling Center equipment, to be used in the County' s Workfare
program, is included in this budget unit. The one-time
expenditures are expected during the next quarter.
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34 . BUDGET UNIT 0579 - VETERAN'S SERVICE OFFICE
EXPENDITURES: Budgeted $ 69, 173 Percent Received 32%
Revenue in the Veteran's Service Office is directly related to
expenditure levels . Revenues are under-realized because
expenditures are lower than budgeted levels . When revenues are
balanced against expenditures, it is anticipated that the VSO will
end the fiscal year with a balanced budget.
35. BUDGET UNIT 0583 - PRIVATE INDUSTRY COUNCIL
EXPENDITURES: Budgeted $ 4,705,242 Percent Expended 64%
The Private Industry Council normally expends more of their funds
at the beginning of the fiscal year due to the activities of the
Summer Youth Program, which is the Council ' s largest program and
operates from June through August. The expenditure levels are
appropriate for the Council ' s budget and activity pattern.
36 . BUDGET UNIT 0588 - COMMUNITY SERVICES DEPARTMENT
EXPENDITURES: Budgeted $ 8,830,523 Percent Received 28%
State revenues for the Child Development Program have been
significantly delayed this year due to difficulties with the
Department of Education' s new computer system. In addition, the
Department normally experiences a lag of two to three months in
realizing federal and state revenues. However, Child Development
revenues have been received and will be posted in February, and the
Department anticipates realizing all budgeted revenues .
37 . BUDGET UNIT 0590 - COMMUNITY DEVELOPMENT BLOCK GRANT
EXPENDITURES: Budgeted $ 2,265,546 Percent Expended 36%
Expenditures appear low because a large portion of this budget's
costs are for program contracts paid out on an uneven basis
throughout the fiscal year. Actual expenditures are roughly equal
to actual revenues indicating no anticipated budget problems .
REVENUES: Budgeted $ 2,243,930 Percent Received 34%
Revenues appear low because reimbursement for administrative costs
was done after the finance cutoff.
38. BUDGET UNIT 0591 - HOUSING REHABILITATION
REVENUES: Budgeted $ 246,655 Percent Received 38%
Revenues appear low because reimbursement for administrative costs
was done after finance system cutoff. Also, the Community
Development Block grant programs, federally funded programs, are on
a different schedule than the County' s fiscal year. Consequently
actual activity does not always parallel the budget.
39 . BUDGET UNIT 0661 - ROAD CONSTRUCTION
REVENUES: Budgeted $14,065, 140 Percent Received 35%
Actual revenues have been received and need to be posted to this
budget.
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40. BUDGET UNIT 0671 - ROAD MAINTENANCE
REVENUES: Budgeted $ 0 Percent Received 0
Revenues appear low due to an accounting technicality. The Public
Works department will either receive federal grant revenue (FEMA)
or accrue the revenue at the end of the fiscal year. Either action
will cancel the negative revenue figure and bring actuals in line
with the budget.
41 . BUDGET UNIT 0701 - PARKS ADMINISTRATION
EXPENDITURES: Budgeted $ 500 Percent Expended 0
Expenditures and revenues for this budget will only incur when
there are activities relative to the development of an off-highway
vehicle park. To date, the reserve account has a total of $171,318
accumulated in this account.
REVENUES: Budgeted $ 500 Percent Received 0
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NON-GENERAL FUND
1. BUDGET UNIT 0101 - JUSTICE FACILITY CONSTRUCTION
EXPENDITURES: Budgeted $ 117,819 Percent Expended 103%
This is a non-general fund budget unit. $1,212, 198 was expended
during the first two quarter on various West County Jail
expenditures including attorney fees . Expenditures will be covered
from re-appropriated 1991-92 fund balance. No revenues were
budgeted for 1992-93 .
2 . BUDGET UNIT 0122 - COURTHOUSE CONSTRUCTION
EXPENDITURES: Budgeted $ 749,844 Percent Expended 132%
This is a non-general fund budget unit. Expenditures include
completion of current contract and debt service only. Expenditures
were reduced
REVENUES: Budgeted $ 1, 106,000 Percent Received 41%
Revenues are within acceptable limits . Any surplus revenues must
be used to repay a loan from the general fund including the cost of
borrowing from 1991-92 .
3 . BUDGET UNIT 0126 - COUNTY LAW ENFORCEMENT COMPUTER CAP-PROJECT
EXPENDITURES: Budgeted $ 80,600 Percent Expended 8%
This is a non-general fund budget unit. Expenditures will be made
throughout the year for software replacement and enhancement.
Expenditures are made from prior year fund balance. No additional
revenues were budgeted for 1992-93.
4 . BUDGET UNIT 0236 - COURT RECORDS AUTOMATION
EXPENDITURES: Budgeted $ 191,287 Percent Expended 0%
It is the intent of the Municipal Courts to use court records
automation funds to maintain the ISD Corporation civil and small
claims automation systems . To date, no expense has been incurred.
REVENUES: Budgeted $ 30,000 Percent Received 76%
Revenue for this budget is generated from the collection of an
additional $3 filing fee on civil papers in the Municipal Courts .
The higher than expected revenues received indicates an increase in
civil filings over previous years .
5. BUDGET UNIT 0237 - CLERK RECORDS AUTOMATION
EXPENDITURES: Budgeted $ 103,790 Percent Expended 29%
Restricted funds accumulate in this budget unit each year to
finance the automation and maintenance of the County Clerk' s record
keeping system. Depending on improvements to the system scheduled
each year, it is not unusual for expenditures to fluctuate each
quarter, or for fund balances to occur at the end of the fiscal
year.
REVENUES: Budgeted $ 66,000 Percent Received 45%
Revenue for this budget unit is generated from collections of an
additional $3 filing fee on specified filings in a civil action or
proceeding. Specified filings appear to be slightly fewer than
anticipated at this point in the year.
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6 . BUDGET UNIT 0244 - DA REVENUE NARCOTICS
EXPENDITURES: Budgeted $ 134,250 Percent Expended 16%
This is a non-general fund budget unit. Expenditures are within
acceptable limits .
REVENUES: Budgeted $ 134,250 Percent Received 63%
Revenues, which are generated through narcotic asset forfeiture,
are within acceptable limits .
7 . BUDGET UNIT 0246 - DISPUTE RESOLUTION
EXPENDITURES: Budgeted $ 149,927 Percent Expended 36%
This is a non-general fund budget unit. Expenditures are made
though contract to six community based organizations. All funds
are expected to be expended by year end.
REVENUES: Budgeted $ 138,652 Percent Received 38%
Revenues are within acceptable limits . In addition restricted fund
balance is available for this fund.
8. BUDGET UNIT 0341 - BUILDING INSPECTION-LAND DEVELOPMENT
EXPENDITURES: Budgeted $ 3,832,987 Percent Expended 39%
The Building Inspection department is keeping expenditures low in
anticipation of below normal revenue receipts . Also, expenditures
are more in line with expected 2nd quarter activity when
encumbrances are included in the total and expenditures incorrectly
charged to Budget Unit 0340 are transferred to this budget unit.
9 . BUDGET UNIT 0352 - COMMUNITY DEVELOPMENT-LAND DEVELOPMENT
REVENUES: Budgeted $ 4,029,273 Percent Received 87%
Actual revenues are misstated. The department has been credited
revenue belonging to Public Works and other departments for the
second quarter. Community Development is preparing a journal entry
to bring actual revenues more in line with budgeted levels .
10. BUDGET UNIT 0353 - RECORDER MICROGRAPHICS/MODERNIZATION
EXPENDITURES: Budgeted $ 2,249,798 Percent Expended 13%
Restricted funds accumulate in this budget unit each year to
finance the conversion of recorded documents to microfilm and the
modernization of systems for locating and retrieving documents .
Depending on improvements to the systems scheduled each year, it is
not unusual for expenditures to fluctuate each quarter, or for fund
balances to occur at the end of the fiscal year.
REVENUES: Budgeted $ 725,000 Percent Expended 94%
Revenue for this budget unit is generated from fees assessed when
recording a document. Higher than anticipated revenues received in
the second quarter reflect increase recordation activity resulting
from the recession and increased mortgage refinance transactions .
11 . BUDGET UNIT 0651 - PUBLIC WORKS-LAND DEVELOPMENT
EXPENDITURES: Budgeted $ 1,655,558 Percent Expended 61%
Expenditures are high due to increased workload resulting from
Dougherty Valley and other large land development proposals . These
expenditures are offset with revenues . Consequently, net cost to
the fund is expected to remain at the budgeted level of zero.
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11 . continued
REVENUES: Budgeted $ 1,661, 190 Percent Received 63%
Revenues are higher than anticipated due to Dougherty Valley,
Cowell Ranch and other large land development proposals . High
revenue receipts do not necessarily result in surpluses, because
the department receives revenue upfront to pay for work that will
not be performed until later fiscal years ..
12 . BUDGET UNIT 0841 - AIRPORT OPERATIONS
EXPENDITURES: Budgeted $ 2, 179,871 Percent Received 37%
Revenues are low because state loans receipts are lagging. As in
previous years, this revenue will be received late in the fiscal
year, thereby bringing actual activity in line with the budget.
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