HomeMy WebLinkAboutMINUTES - 06081993 - 2.1 TO: BOARD OF SUPERVISORS Contra
FROM: Phil Batchelor, Count Administrator \
County o,�- 3 Costa
9y County
iii'.. ,►•CPO
DATE: s rq�cuii+`�
June 8, 1993
SUBJECT:
BUDGET STATUS 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. However, the supplemental roll continues to significantly lag behind the
budgeted threshold by nearly 40%, owing to the inordinate number of negative property
reappraisals. As was reported on May 25, negative property reappraisals have
increased from 500 in 1989-90 to 4,287 this year.
Other major revenues are at or slightly above budgeted levels. Motor vehicle registration
fees, interest earnings and property transfer tax revenues are keeping pace with the
budget forecast. Sales and transient occupancy tax revenues are above targeted levels.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON -Ti i no- S, L9 A APPROVED AS RECOMMENDED X OTHER
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 Sheriff ATTESTED June 8 , 1993
County Administrator Social Services
General Services PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
Health Services
Probation
Public Defender BY� DEPUTY
M382 (10/88) l/
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Sales tax revenue has grown in recent months because an aggressive sales tax
monitoring program which identifies and corrects errors made by the state in distributing
sales tax revenue.
Social Service
As reported to the Board in the Second Quarter Report, the Social Service Department
anticipates a budget shortfall in the Administration Division during Fiscal Year 1992-93,
primarily due to the state reduction of the Child Welfare Services allocation 5 months into
the fiscal year and continued decentralization of General Assistance (GA). Cost
reductions in both foster care and GA aid have.ameliorated this shortfall. The concerted
efforts of the Social Service Department, the General Services Administration and the
Health Services Department have resulted in many former GA recipients obtaining self-
sufficiency this year. In addition, the Department is experiencing a drop in Foster Care
caseload, with a coinciding decrease in estimated costs.
A major variable which will affect the Department's final 1992-93 budget status is the
Personal Care Services Program (PCSP). This is a program designed to capture
additional federal funding for the IHSS program by adding medical supervision to the
program. The program was implemented by the state in April 1993, with the restoration
of the 12% reduction in service hours to IHSS recipients imposed by the 1992-93 state
budget. Although the fiscal regulations still have not been promulgated, making it
difficult to estimate the net savings (including timing for receipt of savings), the
Department has begun to implement this program in accordance with direction from the
Board. As of May 3, 710 (32%) of the estimated 2,200 eligible cases had been certified
for the program.
At this time, the Department is estimating a net budget shortfall of $367,626 after
accounting for all the variables noted above. However, receipt of additional/less funding
for PCSP or an upswing in GA caseload could:alter this estimate by the end of the year.
Health Services
As discussed in the Second Quarter Report, the Health Services Department had been
pursuing a number of revenue sources to fully eliminate the projected budgetary shortfall
of$2.4 million. The most significant of the revenue sources was related to the SB1255
Emergency Services and Supplemental Payments Fund program.
On February 1, 1993 the Department submitted a formal contract proposal to the State
Medical Assistance Commission. Financial negotiations took place throughout the month
of April. In early May the Department successfully concluded negotiations resulting in
Medi-Cal revenue enhancement in excess of$2.4 million. Accordingly, the Department
is projecting a balanced budget for Fiscal Year 1992-93.
Probation
The Probation Department anticipates budget over-runs of approximately $240,000 by
the end of the fiscal year, a significant improvement over the projected deficit reported
after the first quarter. Most of the projected. over-run can be attributed to pay equity
adjustments made during the third quarter. The projected deficit will be offset by one-
time Title IV-E revenues.
The average daily population at Juvenile Hall during the third quarter was 115.2, a level
significantly lower than the budgeted level of 140. Bookings into Juvenile Hall have
decreased by 33% 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 invoke the Court-ordered cap on population of 130 or to make any
forced releases.
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Fast-track probation reports required by the Superior Court's Court Coordination
Program, begun January 1, 1993, presented a significant challenge to the Probation
Department because of the high number and modified structure of reports requested at
the start of the Program. Requests for reports began to taper off in April and continued
to decrease in May, easing the strain placed on the diminished resources of the
department.
In the second quarter report, we reported that probate/guardianship case fees were
increased this year with the goal of making this program self-sufficient. It appears that
revenues will be approximately $70,000 short of fully funding this program on an annual
basis. In accordance with the County's agreement with the Superior Court, the issue of
alternative funding or program modification will be addressed during Phase II budget
negotiations with the courts, once the status of trial court funding revenues is confirmed.
Sheriff-Coroner
As part of the First and Second 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 ten months of this
fiscal year and expects to have a positive fund balance. In Budget Unit 0255 (Patrol and
Operations) net expenditures were approximately 81% and revenues 76%. Contract City
revenues, which historically lag, generate$9.7 of the$13,143,354 budgeted. Detention's
budget (0300) net expenditures were 80% and revenues were 58%. 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 78% net expenditures for the reporting period and 53% revenue generation.
As noted in the First and Second Quarter Report, the Sheriff-Coroner Department has
fully implemented its budget reduction plan and is maintaining a balanced budget. The
County Administrator's Office will continue to work with the Department through close-out
of the fiscal year.
Public Defender/Conflict Defense
The Conflict Defense Budget (0248) has expended $3,029,900 in ten months of 1992-93
or 99% 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 continues to monitor this budget in conjunction with the Public Defender's budget.
As noted in the Phase I Cut Report to the Board, 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. The County Administrator will be going to the Board in mid-June with an
appropriation adjustment and contract amendment regarding the Conflict Defense
Program consistent with the FY 1992-93 Adopted Budget.
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, and in most cases, are not expected to
materially affect the budget.
ATTACHMENT A
GENERAL FUND
1. BUDGET UNIT 0003 - COUNTY ADMINISTRATOR
REVENUES: Budgeted: $ 2,530,441 Percent Received: 58%
Revenues are lagging because charges in the amount of$135,000 for services provided
by the Risk Management Division have not been posted for the month of April.
2. BUDGET UNIT 0016 - ASSESSOR
REVENUES: Budgeted: $ 140,975 Percent Received: 202%
Revenues are 202% of budget due to the sale of a larger than anticipated number of
property characteristic information tapes.
3. BUDGET UNIT 0026 - OFFICE OF REVENUE COLLECTION
REVENUES: Budgeted: $ 1,137,619 Percent Received: 54%
Revenues are down due to the normal lag time from collecting to posting revenues, the
continued recession and its impact on the clients ability to pay and the difficulty in
keeping all collector positions filled.
4. BUDGET UNIT 0037 - TRAINING INSTITUTE
EXPENDITURES: Budgeted: $167,270 Percent Expended: 100%
The Training Institute is overexpended and it is projected that this budget will have a
deficit at year end of approximately $50,000.
REVENUES: Budgeted: $110,823 Percent Received: 1.3%
Revenues and charges to Departments have not been fully collected or posted.
5. BUDGET UNIT 0077 - BUILDING OCCUPANCY
REVENUES: Budgeted: $1,798,548 Percent Expended: 70%
A review of the revenue data indicate that budget target will be realized by end of year.
6. BUDGET UNIT 0148 - CENTRAL SERVICES
REVENUES: Budgeted: $112,700 Percent Received: 105%
Revenues are 105% received due to unanticipated increase in charges to Departments.
7. BUDGET UNIT 0150 - INSURANCE
EXPENDITURES: Budgeted: $ 4,353,900 Percent Expended: 51%
Liability premiums have been paid slowly so as to increase interest on the budgeted
amount for the General Fund. The final payment will be made in June. It is projected
that expenditures will be within acceptable limits.
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8. BUDGET UNIT 0200 - SUPERIOR COURT
REVENUES: Budgeted: $6,587,409 Percent Received: 51%
First and Second Quarter revenues from Trial Court Funding have been received;
however no revenues have been received from the Trust Fund (see Trial Court Funding
write-up).
9. BUDGET UNIT 0220 - MUNICIPAL COURTS
REVENUES: Budgeted: $13,055,796 Percent Received: 58%
Municipal Court revenues are under-realized in the third quarter primarily because third
quarter trial court funding revenues have not been received from the State. Due to
legislation passed earlier this fiscal year, the precise amount of State subvention to be
granted this year is unknown and cannot be estimated accurately since no funding
formula has been communicated to counties. In recognition of a potential trial court
funding reduction and possibly other reductions, the Municipal Courts have been
exercising prudent expenditure controls.
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 passed after adoption of the
County's budget, hence the revenue loss was not anticipated. Conceptually, the revenue
loss should be compensated through trial court funding, however, the extent to which
trial court funding will cover revenue shifts to the State will probably not be known until
after the end of the fiscal year. The County Administrator and the County Clerk will
continue to monitor the situation.
Also impacting Municipal Court revenues are a decrease in the number of court filings
and overall decreased judicial activity. The decrease in judicial activity has likewise
enabled the Courts to maintain a significant number of vacant positions, decreasing
expenditures and, thereby, mitigating the impact of revenue losses due to this factor.
10. BUDGET UNIT 0235 - LAW AND JUSTICE SYSTEMS DEVELOPMENT
EXPENDITURES: Budgeted: $879,038 Percent Expended: 31%
Expenditures are well within acceptable limits.
REVENUES: Budgeted: $81,861 Percent Received: 149%
All revenues expected for the fiscal year have been received.
11. BUDGET UNIT 0238 - GRAND JURY
EXPENDITURES: Budgeted: $55,429 Percent Expended: 95%
Expenditures continue to be much higher than budgeted. Budget is expected to be
overrun by approximately $6,000.
12. BUDGET UNIT 0239 - CRIMINAL GRAND JURY
EXPENDITURES: Budgeted: $88,000 Percent Expended: 94%
Expenditures are expected to be $15,000 over budget by year-end.
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13. BUDGET UNIT 0240 - COUNTY CLERK
EXPENDITURES: Budgeted: $4,357,386 Percent Expended: 85%
Projections indicate that the County Clerk will be over-expended by the end of the fiscal
year by approximately $115,000. All of the over-expenditure can be attributed to the
escalating costs of transcripts and per diem court reporter expense. Court orders for
transcripts are charged against the County Clerk's budget and must be fulfilled. With the
exception of this expense, all other major expense accounts appear to be within
acceptable limits.
REVENUES: Budgeted: $2,514,390 Percent Received: 45%
Revenues are under-realized primarily because of the shift in certain superior court filing
fees to the State to guarantee continued State trial court funding. Legislation requiring
this shift was passed after adoption of the County's budget, hence the revenue loss was
not anticipated. The County Clerk has estimated the impact of this shift to be $1.2
million in the current fiscal year and $1.6 million annually thereafter. Conceptually, the
revenue loss should be compensated through trial court funding, however, the extent to
which trial court funding will cover revenue shifts to the State will probably not be known
until after the end of the fiscal year. The County Administrator and the County Clerk will
continue to monitor the situation.
14. BUDGET UNIT 0242 - DISTRICT ATTORNEY
REVENUES: Budgeted: $2,100,476 Percent Received: 65%
Grant revenues lag by several months. Revenues are expected to be in excess of
budget by year-end.
15. BUDGET UNIT 0243 - PUBLIC DEFENDER
REVENUES: Budgeted: $42,125 Percent Received: 51%
Public Defender revenues lag by several months due to collection and posting delays
(see Public Defender/Conflict Defense write-up).
16. BUDGET UNIT 0248 - CONFLICT DEFENSE PROGRAM
EXPENDITURES: ,Budgeted: $3,050,000 Percent Expended: 99%
Expenditures are within anticipated levels, due to an advance. Actual expenditures are
expected to be within budget for the fiscal year (see Public Defender/Conflict Defense
write-up).
17. BUDGET UNIT 0300 - SHERIFF DETENTION
REVENUES: Budgeted: $3,065,602 Percent Received: 58%
Department is expecting to generate revenues in excess of $500,000 over budget (see
Sheriff-Coroner write-up).
18. BUDGET UNIT 0308 - PROBATION
EXPENDITURES: Budgeted: $17,641,852 Percent Expended: 85%
The Probation Department is expected to exceed budgeted expenditures by
approximately $235,000 which can almost completely be attributed to pay equity
adjustments granted to employees during the third quarter. A secondary cause for the
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over-expenditures was unanticipated costs related to employees layoffs made in August
1992.
REVENUES: Budgeted: $ 2,534,981 Percent Received: 43%
Although revenues appear to be significantly under-realized, the Probation Department
anticipates achieving revenue expectations by the end of the fiscal year. State funding
for juvenile placement services and realignment, and federal funding for intensive drug
testing have not yet been received in full, but are expected to be realized by the end of
the year.
19. BUDGET UNIT 0325 - JUSTICE SYSTEM PROGRAMS
EXPENDITURES: Budgeted: $3,167,374 Percent Expended: 11%
Expenditures are within acceptable limits. Funds, which are budgeted in this unit for
conflict defense and the trial courts, will be transferred as part of the year-end close-out
as needed.
REVENUES: Budgeted: $150,022 Percent Received: 55%
Revenues from realignment and state grants lag significantly.
20. BUDGET UNIT 0335 - AGRICULTURE WEIGHTS & MEASURES
REVENUES: Budgeted: $1,060,000 Percent Received: 94%
Due to fiscal prudence and increased fees, the Department will receive well in excess
of budgeted revenues for this fiscal year.
21. BUDGET UNIT 0355 - RECORDER
EXPENDITURES: Budgeted: $1,357,699 Percent Expended: 88%
Expenditure limits appear to be exceeded because charges for data entry and system
maintenance services have not yet been made to the Micrographics/Modernization Fund,
in accordance with the department's 1992793 budget plan. Once the appropriate
charges have been made, it is anticipated that the Recorder will finish the year with a
surplus.
22. BUDGET UNIT 0359 - CORONER
REVENUES: Budgeted: $42,500 Percent Received: 53%
A fee for body collection was implemented on November 1, 1992. The fee is not
generating as much revenue as was anticipated; however autopsy and medical report
sales have increased.
23. BUDGET UNIT 0362 - EMERGENCY SERVICES
REVENUES: Budgeted: $192,070 Percent Received: 57%
Revenues are lagging due to the fact that reimbursement from FEMA have not been
received.
24. BUDGET UNIT 0364 - PUBLIC ADMINISTRATOR
REVENUES: Budgeted: $76,024 Percent Received: 190%
Significant one-time case revenue was collected during this fiscal year.
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25. BUDGET UNIT 0367 - GAME PROTECTION
EXPENDITURES: Budgeted: $ 32,861 Percent Expended: 0
The Fish and Wildlife Committee have made no expenditures to this budget during this
fiscal year.
REVENUES: Budgeted: $ 6,000 Percent Received: 24%
Revenues are low due to less activities by the Sheriff Marine Patrol due to a reduction
in staff caused by budget reduction in the Sheriffs Department. Therefore, revenues will
not materialize.
26. BUDGET UNIT 0579 - VETERANS SERVICES
REVENUES: Budgeted: $69,173 Percent Received: 95%
Revenues will be over-realized in 1992-93 due to the late receipt of $21,803 in 1992-92
revenue. The revenue was received after the 1991-92 books were closed.
27. BUDGET UNIT 0583 - PRIVATE INDUSTRY COUNCIL
REVENUES: Budgeted: $4,699,055 Percent Received: 71%
Revenues are slightly under-realized at this time due to the normal lag in receipt of
federal revenue. The department anticipates receiving all estimated revenues by year-
end.
28. BUDGET UNIT 0588 - COMMUNITY SERVICES
EXPENDITURES: Budgeted: $9,032,014 Percent Expended: 82%
In February 1993, the Lake Child Development Center in San Pablo had an arson fire
which caused an estimated $20,000 in damages. Because the County is self-insured
for fire damage up to $25,000, this expense must be paid for by the department and will
cause an over-run in expenditures this fiscal year.
29. BUDGET UNIT 0701 - PARKS ADMINISTRATION
EXPENDITURES: Budgeted: $ 500 Percent Expended: 0
REVENUES: Budgeted: $ 500 Percent Received: 0
To date, the reserve account for this budget has a total of $171,318 accumulated.
Additional revenue is anticipated by year end.
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NON-GENERAL FUND
1. BUDGET UNIT 0008 - REVENUE COUNTY LIBRARY TAXES
REVENUES: Budgeted: $10,027,300 Percent Received: 107%
The Library received $1 million in unbudgeted secured property tax revenue, which is
being held by the Auditor in a litigation reserve.
2. BUDGET UNIT 0101 - JUSTICE FACILITY CONSTRUCTION
EXPENDITURES: Budgeted: $117,819 Percent Expended: 107%
This is a non-general fund budget unit. $1,271,089 has been expended 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.
3. BUDGET UNIT 0113 - PLANT ACQUISITION LIBRARY
EXPENDITURES: Budgeted: $124,428 Percent Expended: 1%
Expenditures budgeted were for the Martinez Library remodel, which was cancelled as
part of this fiscal year's reduction. These appropriations will be transferred to the Library
fund balance at year-end (#0620).
4. BUDGET UNIT 0119 - CRIMINAL JUSTICE FACILITIES CONSTRUCTION
REVENUES: Budgeted: $1,206,000 Percent Received: 68%
All fines and fee revenues are down considerably this fiscal year. It is not anticipated
that all budgeted revenues will be realized.
5. BUDGET UNIT 0122 - COURTHOUSE CONSTRUCTION
EXPENDITURES: Budgeted: $749,844 Percent Expended: 190%
This is a non-general fund budget unit. Expenditures include completion of current
contract and debt service only. Expenditure appropriations were reduced due to payback
of a loan from the general fund.
REVENUES: Budgeted: $1,106,000 Percent Received: 61%
All fines and fee revenues are down considerably this fiscal year. It is not anticipated
that all budgeted revenues will be realized. Any surplus revenues must be used to repay
a loan from the general fund including the cost of borrowing from 1991-92.
6. BUDGET UNIT 0128 - JUVENILE HALL CAP-PROJECT
EXPENDITURES: Budgeted: $95,000 Percent Expended: 4%
Due to the nature of capital projects, expenditures do not follow a straight line pattern.
This capital project is in the less costly stages of in-house planning. Any surplus
appropriations will be carried forward to next year for continuation of the project.
REVENUES: Budgeted: $95,000 Percent Received: 19%
Revenues come from a capital project reserve and are transferred as needed.
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7. 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: 124%
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
l indicates an increase in civil filings over previous years.
8. BUDGET UNIT 0237 - CLERK RECORDS AUTOMATION
EXPENDITURES: Budgeted: $ 103,790 Percent Expended: 42%
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: 74%
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.
9. BUDGET UNIT 0244 - DA REVENUE NARCOTICS
EXPENDITURES: Budgeted: $134,250 Percent Expended: 28%
This is a non-general fund budget unit. Expenditures are within acceptable limits.
REVENUES: Budgeted: $134,250 Percent Received: 99%
These restricted revenues, which are generated through narcotic asset forfeiture, are
within acceptable limits.
10. BUDGET UNIT 0246 - DISPUTE RESOLUTION
EXPENDITURES: Budgeted: $163,428 Percent Expended: 74%
Expenditures are made through contract to six community based organizations and the
Superior Court's GAVEL program. All funds will be expended by year end.
REVENUES: Budgeted: $152,153 Percent Received: 57%
Revenues are within acceptable limits. In addition, restricted fund balance is available
for this fund.
11. BUDGET UNIT 0250 - DA REVENUE SEW
REVENUES: Budgeted: $515,775 Percent Received: 9%
It was not anticipated that excess Support Enforcement Incentive Fund revenue would
be generated in this fiscal year. The budgeted revenue shown is carryforward from
previous fiscal years.
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12. BUDGET UNIT 0253 - SHERIFF NARCOTICS FORFEITURE
EXPENDITURES: Budgeted: $529,703 Percent Expended: 26%
This is a non-general fund budget unit. Expenditures are within acceptable limits.
REVENUES: Budgeted: $193,119 Percent Received: 68%
These restricted revenues, which are generated through narcotic asset forfeiture, are
within acceptable limits.
13. BUDGET UNIT 0256 - CRIMINALISTICS LAB FUND
REVENUES: Budgeted: $44,381 Percent Received: 64%
Revenues are lower than anticipated, however they lag slightly. This is a non-general
fund budget unit and expenditures will not exceed revenues received.
14. BUDGET UNIT 0260 - AUTOMATED ID WARRANT
EXPENDITURES: Budgeted: $1,246,748 Percent Expended: 3%
This is a non-general fund budget unit. Expenditures are made for replacement and
enhancement of automated fingerprint identification (CAL-ID) equipment and are within
acceptable limits. °
REVENUES: Budgeted: $288,280 Percent Received: 70%
These restricted revenues are within acceptable limits. In addition, restricted fund
balance is available.
15. BUDGET UNIT 0353 - RECORDER MICROGRAPHICS/MODERNIZATION
EXPENDITURES: Budgeted: $ 2,248,853 Percent Expended: 27%
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 and third quarters
reflect increase recordation activity resulting from the recession and increased mortgage
refinance transactions.
16. BUDGET UNIT 0620 - LIBRARY
REVENUES: Budgeted: $729,200 Percent Received: 120%
State and federal grants, fines and donations were slightly higher than anticipated.
CONTRA COSTA COUNTY BUDGET 1993-94
WORKSHEET
Department FY 92-93 General Proposed Board Proposed Board
Appropria- Fund Phase Alternative Phase 11 Alternative
- tion Contribution Reduction* Proposal Reduction Proposal
Assessor 7,848,572 7,674,242 146,951
Auditor- 5,381,402 2,474,718 292,371
Controller
Building 4,090,967 0 0
Inspection
Community 19,995,951 531,992 10,328
Development
Cooperative 102,229 102,229 29,170
Extension
County 2,350,649 1,355,376 148,888
Administrator
CAO-Central 13,430,663 1,962,552 91,310
Support Svcs.
County 2,434,947 954,996 160,421
Counsel
General 61,843,238 11,716,666 273,712
Services
Library 11,122,890 0 0
Personnel 4,526,063 1,399,038 84,848
Public Works 55,100,000 550,362 19,499
Treasurer- 2,191,280 998,611 35,765
Tax Collector
*REDUCTION TARGET AFTER Retirement Credit. Reduction may be achieved with
revenue enhancements.
Department FY 92-93 General Proposed Board Proposed Board
Appropria- Fund Phase Alternative Phase 11 Alternative
tion Contribution Reduction* Proposal Reduction Proposal
Community 8,991,277 81,129 23,476
Services
Health 263,283,782 39,551,1931 7,838,129
Services
PIC 4,714,630 5,575 135
Social Service 235,197,782 35,140,4992 720,171
Veterans 281,973 212,800 0
Service
Agriculture 1,610,800 560,800 136,118
Animal 3,222,234 670,539 64,964
Services
Clerk- 10,125,855 2,224,016 37,7303
Recorder
District 22,520,763 10,203,869 360,775
Attorney
Law & Justice 402,367 239,655 50,686
Systems
Municipal 14,038,722 907,784 210,8253
Courts
Probation 17,626,311 15,087,330 967,745
Public 10,622,155 10,580,030 808,893
Defender
Sheriff- 65,376,047 48,471,892 2,708,787
Coroner
Superior 6,922,216 294,768 93,304
Court
TOTAL 855,355.,765 193,952,661 15,315,001
1 Net of$15.9 million in realignment funds dedicated to health services expenditures.
2 Net of$14.1 million in realignment funds dedicated to social service expenditures
3 Suspension of reduction recommended for Phase I due to Trial Court Funding Agreement uncertainities.
AfDATE:
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