HomeMy WebLinkAboutMINUTES - 06242003 - D.8 {
TO: BOARD OF SUPERVISORS �.: ----L•-omaContra
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FROM: John Sweeten '+ a
CostaCounty Administrator
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DATE: June 24, 2003 `'°srA-----;. County
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SUBJECT: ADOPTION OF FY 2003-04 COUNTY RECOMMENDED
AND COUNTY SPECIAL DISTRICT BUDGETS
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION(S):
1. ADOPT the Recommended Budget as modified in Attachment A, which reduces the
retirement costs in each Department resulting from the issuance of pension obligation
bonds.
2. ADOPT the resolutions appearing as Attachment B, authorizing the deletion of positions
in affected County departments.
3. ADOPT the County Special District and County Service Area Budgets as approved by the
Board on June 10, 2003, with no adjustments.
4. ACCEPT staff's responses to the information requests made by the Board during budget
hearings as summarized in this report.
5. REFER to the Family and Human Services Committee the list of Public Health Grants
provided to the Board by the Health Services Department. An in depth review of the
goals, accomplishments, staffing, revenue, and County share of costs should be
completed and provided to the Committee.
CONTINUED ON ATTACHMENT: _X-YES SIGNATUR---------------------------------------------------------------------------------------------------------------
.
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEND I N,OF BOAR COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON JUM 24, 2W3 APPROVE AS RECOMMENDED X OTHER X
SEE ATTACHED ADDENDMO
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
x Nps AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT ) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
DISMCT III SEAT VACMT
ATTESTED JUNE 24, 2W3
CONTACT: JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
CC:
c
BY ''' ,DEPUTY
Page 2
June 24, 2003
6. REQUEST that the Sheriff not reassign additional resident deputies until September
when Supplemental Law Enforcement Services Fund {SLESF) and other funding will be
decided for FY 2003-04.
7. ACKNOWLEDGE that the County's budget challenges are anticipated to be multi-year in
nature.
8. ACKNOWLEDGE that pending action by the State regarding its FY 2003-04 budget will
require subsequent adjustments to this Recommended Budget.
A
9. AUTHORIZE and REQUEST the Auditor-Controller to adjust FY 2002-03 appropriations
and revenues by reallocating and balancing budgeted and actual expenditures and
revenues as needed for various budget units and special districts, subject to Board
approval in September; and AUTHORIZE the Auditor-Controller to make technical
adjustments to the FY 2003-04 County and Special District Budgets when actual amounts
are known.
BACKGROUND/REASON(S) FOR RECOMMENDATION(S):
The Board held budget hearings on June 9, 10 and 12, 2003. On June 17, 2003 the Board
closed the budget hearings, received supplemental information, and requested additional
information as well as referred an issue to a Board Committee. This report provides the
remaining information requested by the Board and recommends actions necessary to adopt
balanced FY 2003-04 budgets for the County and Special Districts, and to close out these
budgets for FY 2002-03.
Budget Adjustments Reducing Retirement Costs
The issuance of pension obligation bonds saved the County $20 million in net County cost
for FY 2003-04. The $20 million savings was not included in department budgets due to time
constraints between the issuance of the P.O.B.'s and the printing of the budget document.
Attachment A presents, in line item detail, the adjustments to each department.
Position Resolution
On March 18, 2003 the Board approved the elimination of a number of positions as a first
step to balance the FY 2003-04 budget. Attachment B contains two resolutions required to
effectuate these position eliminations in the Recommended Budget.
Supplemental Information Requests
During its review of the FY 2002-03 Recommended Budget, Board Members asked various
questions that require investigation and/or future reports to the Board. Those issues are
summarized below.
1. The Board requested that the District and the Administrator present to the Board
on June 24, 2003 a preliminary plan for balancing the District budget, to be
followed by a specific plan within 90 days. Given the time available, it is only
possible to identify the approach that will be used in developing that specific plan.
Contra Costa County Fire Protection District has a structural funding shortfall of roughly
$5 million. This shortfall is the result of various factors, most notably the loss in
Retirement Board subsidies for retiree health and retiree COLA expenses, the unfunded
liability resulting from the provision of new pension benefits, and the unanticipated
method used by the Retirement Board to allocate $100 million in excess earnings to
reduce member agency costs for that new unfunded liability. In general, the District's
options for closing this operating shortfall are to reduce expenses, increase revenues, or
both. Difficult challenges and choices will confront the District, the Board and the
community under any scenario.
•
Page 3
June 24, 2003
Attachment C identifies the issues that the District and the Administrator recommend be
explored in the development of a specific plan for balancing the District budget. That
approach entails examination of the feasibility of modifying the major expenditure and
revenue variables that impact the District. It is important to note that the District's ability
to affect these variables is constrained by existing labor agreements, as well as statutory
and constitutional limitations on revenue generation.
In response to the anticipated budget shortfall, the District has convened a Labor-
Management Cost Savings Committee. The expense and revenue issues identified in
Attachment C will be explored by the Committee, as well as any other cost saving
proposals that may be presented to it. The assistance of County Counsel and the Labor
Relations Office will be requested as appropriate. In addition, the Administrator will
secure the services of a qualified independent consultant to verify the soundness of the
District's current multi-year expense and revenue projections.
It is the intention of the District to immediately implement items listed on Attachment C
that are not constrained by legal restrictions or the provisions of existing labor
agreements. A number of vacant budgeted positions will be frozen ($525,000), a pending
unexecuted service contract will be abandoned ($300,000) and a proposal will be
presented to your Board (as the Board of Directors of the District) to increase Fire
Prevention Bureau fees to reflect actual costs ($500,000).
A specific plan for eliminating the structural shortfall in the District's budget will be
presented to the Board in 90 days.
2. Report on the Sheriff's contract cities liability claim costs.
(Supervisor Gioia)
Attachment D presents a status report of claim costs through June 13, 2003 along with
the remaining fund balance. The attachment indicates that over the last five years,
premiums paid by contract cities, adjusted by available reserves, exceed claim cost for a
$86,000 fund balance.
3. Report on all Homeland Security Grants in Contra Costa County.
(Supervisor Gioia)
Attachment E presents a report of all Homeland Security grant funding sought and/or
received by the Contra Costa County Operational Area as well as monies sought
specifically by the Contra Costa County Sheriff's Office. It should be noted that the
Contra Costa County Operational Area includes the Sheriff, Health Services, Fire, and all
Contra Costa police departments.
4. Modify the format of the FY 2004-05 Recommended Budget to specify the allocation
of Sheriff's deputies by both geographic area and function. (Supervisor Gioia)
The Sheriffs Office will provide a detailed break-out of deputies by both geographic area
and function in next year's Recommended Budget.
ADDENDUM TO D.8
June 24, 2003
On this date,the Board of Supervisors CONSIDERED accepting a report in response to
questions raised by the Board of Supervisors at the Budget Hearings, adopting the
2003/2004 Final Budgets for the County and Special Districts(including Fire Protection
Districts and County Service Areas), and adopting Resolution No. 2003/412 specifying
recommended changes to authorized positions,pursuant to the Budget Hearings, and
other actions as the Board may direct.
John Sweeten, the County Administrator,presented the report.
The Board discussed the matter,the public hearing was opened, and the following
persons spoke:
1. Rick Aubry,RUBICON Program;
2. Gloria Sandoval, (STAND! Against Domestic Violence)P.O. Box 6406,
Concord;
3. John Bateson, (Crisis Center)P.O. 3364,Walnut Creek;
4. John Jones, (We Care Society Inc.,)2191 Kirker Pass, Concord;
5. Liz Callahan, (Contractors' Alliance)2977 Ygnacio Valley#445, Walnut
Creek;
6. Alan Smith, (Library Commissioner)4823 Boxer Boulevard, Concord.
After further discussions, the Board took the following action:
• REFERRED to the Finance Committee a review of all General Fund transfers as a
subsidy to other funds, by department,for the 2002-03 and 2003-04 fiscal years.
• REFERRED to the Finance Committee the review of debt service costs and facilities
costs in the Health Services Department as they relate to the General Fund,
Enterprise Funds, and Capital Facilities Fund.
• REFERRED to the Finance Committee a review of whether or not the County should
refinance any portion of the existing debt service.
• DIRECTED the Department of Health Services to meet with the Contractor's
Alliance to discuss unavoidable, increased costs for services for which the County
contracts.
• DIRECTED the Department of Health Services to report back to the Board of
Supervisors within 90 days (9/24/03) regarding negotiations with members of the
Contractor's Alliance.
A correction to the Board Order, on Item#5 was revised to read:
"REFER to the Family and Human Services Committee the list of Public Health Grants
provided to the Board by the Health Services Department. An in depth review of the
goals, accomplishments, staffing, revenue, and County share of costs should be
completed and provided by the Health Services Department to the Committee for the
Committee's recommendations on any future direction."
All those desiring to speak having been heard, the Board continued their discussion.
Supervisor De Saulnier moved and Supervisor Uilkema seconded the motion to approve
the board order with the modifications suggested by the Board members.
*************
' r
ATTACHMENT
A
2003-2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Department of Supervisors (01)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
1101 1044 Retirement Expense 719265 (16,508) 54,757
1102 1044 Retirement Expense 64,023 (14,830) 499193
1103 1044 Retirement Expense 85,650 (19,840) 659810
1104 1044 Retirement Expense 681094 (15,773) 527321
1105 1044 Retirement Expense 669018 (15,293) 509725
1107 1044 Retirement Expense 69108 (1,415) 49693
1107 9125 Franchise-Keller Comm Mit 419610 (1,415) 409195
0036 1044 Retirement Expense 41095 (949) 39146
0036 9895 Misc Current Services 24,584 (949) 237635
GRAND TOTAL(NCC): 5,1247293 (82,244) 59042,049
Explanation:
Reduction in retirement costs resulting from the issuanc f pe ion obligation bonds.
CAO Analyst: .�
2003-2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: General County Services (02)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
1695 1044 Retirement Expense (20,000,000) 20,042,189 42,189
1505 1044 Retirement Expense 455,623 (105,542) 350,081
1505 9951 Reimbursements-Gov/Gov 59097,237 (105,542) 4,991,695
GRAND TOTAL(NCC): 438,972 209042,189 20,481,161
Explanation:
Reduction in retirement costs resulting from the issuan. ension obligation bonds.
CAO Analyst:
2003-2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS/ REVENUES
Budget Unit Name&Number: County Administrator(03)
Proposed Final
Org Object/ Budget Budget
Na. Account Description Amount Adjustment Amount Notes
0002 1044 Retirement Expense 73,166 (16,948) 56,218
1200 1044 Retirement Expense 463,186 (107,294) 355,892
1206 1044 Retirement Expense 55,326 (12,816) 42,510
1206 5022 Intrafund Transfers (3917737) 12,816 (378,921)
1210 1044 Retirement Expense 54,828 (125701) 42,127
1225 1044 Retirement Expense 88,065 (20,400) 67,665
1225 5022 Intrafund Transfers (879,865) 20,400 (859,465)
1260 1044 Retirement Expense 356,291 (82,532) 273,759
1260 9646 Public Defense Repaymnts 700,000 (25,000) 675,000
1260 9812 Care of Juveniles 450,000 (71532) 442,468
1260 9887 CCRMC 750,000 (50,000) 700,000
1398 1044 Retirement Expense 23,100 (5,351) 171749
1050 1044 Retirement Expense 287,873 (66,684) 221,189
1055 1044 Retirement Expense 69,162 (16,021) 53,141
1055 9875 Data Processing Services 69,905 (16,021) 53,884
1060 1044 Retirement Expense 336,382 (77,921) 258,461
1060 9875 Data Processing Services 523,489 (77,921) 445,568
1063 1044 Retirement Expense 29,862 (61917) 22,945
1065 1044 Retirement Expense 543,532 (125,906) 417,626
1065 9875 Data Processing Services 944,742 (125,906) 818,836
1070 1044 Retirement Expense 104,603 (24,231) 80,372
1075 1044 Retirement Expense 85,761 (19t866) 65,895
1075 9875 Data Processing Services 730,241 (117,698) 612,543
4280 1044 Retirement Expense 65,327 (15,133) 50,194
4280 9620 Communication Services 212,993 (15,133) 197,860
4285 1044 Retirement Expense 89,995 (20,847) 69,148
4285 9620 Communication Services 110,837 (20,847) 89,990
4290 1044 Retirement Expense 182,220 (42,210) 140,010
4290 9620 Communication Services 345,257 (42,210) 303,047
4293 1044 Retirement Expense 10,599 (2,455) 8,144
4293 9620 Communication Services 591,776 (2,455) 589,321
1095 1044 Retirement Expense 41,619 (9,641) 31,978
0356 1044 Retirement Expense 39,369 (9,120) 30,249
0356 9967 Contrib from Other Funds 229,850 (9,120) 220,730
GRAND TOTAL(NCC): 41762,718 (151,935) 47610,783
Explanation:
Reduction in retirement costs resulting fr A:Lthe issuan p e pf f ion obligation bonds.
p
CAO Analyst:
2003-2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number.- Personnel (05)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
13001044 Retirement Expense 166,829 (38,645) 128,184
1315 1044 Retirement Expense 89,473 (20,726) 68,747
1305 1044 Retirement Expense 178,902 (419441) 137,461
1305 9650 Personnel Services 31893,613 {41,441) 31852,172
1351 1044 Retirement Expense 357,421 (82,794) 274,627
GRAND TOTAL(NCC)-. 2,477,784 (142,165) 27335,619
Explanation:
Reduction in retirement costs resulting from the issuance of pension obligation bonds.
C3"
CAO Analyst:
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Auditor-Controller(0010)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
1000 1044 Retirement Expense 111,271 (45,638) 659633 1
1004 1044 Retirement Expense 174,980 (45,638) 129,342 1
1018 1044 Retirement Expense 166,748 (45,638) 121,110 1
1019 1044 Retirement Expense 160,218 (45,638) 114,580 1
1010 1044 Retirement Expense 103,927 (45,637) 58,290 1
TOTAL 0010/1000s: 61480,969 (228,189) 612527780
1018 9610 Auditing &Accounting Fees 408,082 (31,080) 377,002 2
1010 9610 Auditing & Accounting Fees 6027157 (31,079) 571,078 2
TOTAL 0010/9000s 31645,235 (62,159) 31583,076
GRAND TOTAL(NCC): 3,275,673 (166,030) 3,109,643
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
2. Reduction in revenue related to reduced retirement costs.
CAO Analyst:
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Treasurer-Tax Collector(0015)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
0015 1044 Retirement Expense 5121206 (118,649) 393,557 1
GRAND TOTAL(NCC): 2,255,236 (118,649) 22136,587
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
CAO Analyst:
r`
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Assessor(0016)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
1600 1044 Retirement Expense 19964,563 (4557078) 19509,485 1
GRAND TOTAL(NCC): 11,749,383 (4559078) 11,294,305
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
CAO Analyst:
2003-2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: County Counsel (17)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
1700 1044 Retirement Expense 8867787 (205,419) 681,368
1700 9647 Misc Legal Services 6507000 (136,922) 5139078
1735 1044 Retirement Expense 132,870 (30,778) 1029092
1735 9851 I nterfu nd-Gov/Gov 926,955 (309778) 896,177
GRAND TOTAL(NCC): 17721,110 (68,497) 12652,613
Explanation:
Reduction in retirement costs resulting from the issuance of pension obligation bonds.
CAO Analyst: 4JO-40
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: HEALTH SERVICES (0301,0450,0451,0460,0463,0465,0466,0467)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
5700 1044 Retirement Expense 3869798 -1509000 2369798 1
5750 1044 Retirement Expense 59408,021 -192009000 492089021
0451 1044 Retirement Expense 2077332 -407000 1679332
5890 1044 Retirement Expense 801,377 -175,000 626,377
5731 1044 Retirement Expense 882643 -207000 689643
5900 1044 Retirement Expense 191059624 -250,000 8559624
5901 1044 Retirement Expense 5809342 -5509000 309342
5941 1044 Retirement Expense 2327937 -2007000 322937
5943 1044 Retirement Expense 2587955 -250,000 8,955
TOTAL 18/1000s: 95,689,867 -273852000 9373047867
0465 3570 Contribution to Enterprise Fnd 51,5607996 -5,7879447 459773,549
TOTAL 18/3000s: 7091529498 -597879447 647365,051
TOTAL NET COUNTY COST: 9677799165 -891729447 889606,718
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst:
2003 - 2004
HOSPITAL ENTERPRISE
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: HEALTH SERVICES HOSPITAL ENTERPRISE (0540)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
6200 1044 Retirement Expense 110799047 -11041,260 377787 1
6304 1044 Retirement Expense 8647758 -850,000 149758
6313 1044 Retirement Expense 1,144,996 -11100,000 44,996
6383 1044 Retirement Expense 944,718 -900,000 44,718
6384 1044 Retirement Expense 9251330 -9009000 25,330
6555 1044 Retirement Expense 192699839 -172509000 19,839
TOTAL 0540/1000s: 1757587,873 -61041,260 169,5463613
6200 8121 Medi-Cal RHS/IP 61,9727431 -4537813 617518,618
6200 8381 Hospital Subsidy 42,954,727 -515877447 3773679280
TOTAL 0540/8000s: 276,3979803 -670417260 270,356,543
TOTAL FUND COST: 750,000 0 750,000
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst:
2003 - 2004
HMO ENTERPRISE
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: CONTRA COSTA HEALTH PLAN (0860)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
6119 1044 Retirement Expense 2749457 -2009000 749457 1
TOTAL 0860/1000s: 799619326 -2009000 797612326
6100 8382 Health Plan Subsidy 8,6067269 -2009000 89406,269
TOTAL 0860/8000s: 1307608,415 -2009000 130,408,415
TOTAL FUND COST: 0 0 0
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst: tM4�ia„v„
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: EMPLOYMENT & HUMAN SERVICES (0502, 05039 0504)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
5211 1044 Retirement Expense 115940489 -7882181 806,308 1
5259 1044 Retirement Expense 1,485,933 -7879861 698,072
5263 1044 Retirement Expense 9689329 -5567222 4129107
5268 1044 Retirement Expense 8919102 -5569222 3349880
5413 1044 Retirement Expense 1,001,869 -6989598 3037271
5417 1044 Retirement Expense 11116,625 -698,598 4187027
TOTAL 19/1000s: 11399839660 -410859682 1099897,978
5240 9454 Admin Fed Child Emerg Svcs 3374322971 -172602875 3291729096
5268 9255 Admin State Other Soc Svcs 8,2079034 -8897938 77317,096
5410 9455 Admin Fed Gain IVA 377322,653 -1,117,733 369204,920
TOTAL 19/9000s: 2597595,242 -37268,546 256,326,696
TOTAL NET COUNTY COST: 3490022531 -8179136 3391859395
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst: tm V"
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: COMMUNITY SERVICES (0588)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
1401 1044 Retirement Expense 88,642 (5,977) 829665 1
1407 1044 Retirement Expense 187595 (4,269) 14,326
1432 1044 Retirement Expense 17719,742 (507,532) 12212,210
1441 1044 Retirement Expense 769 (177) 592
1442 1044 Retirement Expense 41449 (1,021) 3,428
1448 1044 Retirement Expense 3,953 (907) 31046
1454 1044 Retirement Expense 17216 (279) 937
1462 1044 Retirement Expense 437707 (10,033) 33,674
TOTAL 0588/1000s: 12,431,907 (530,195) 11,9011712
1407 9552 Fed Aid Comm Svcs Admin 677,279 (4,269) 673,010
1432 9552 Fed Aid Comm Svcs Admin 162411,230 (507,532) 157903,698
1441 9552 Fed Aid Comm Svcs Admin 124,976 (177) 124,799
1442 9552 Fed Aid Comm Svcs Admin 1337130 (1,021) 1327109
1448 9552 Fed Aid Comm Svcs Admin 1127486 (907) 1117579
1454 9552 Fed Aid Comm Svcs Admin 4047238 (279) 403,959
1462 9552 Fed Aid Comm Svcs Admin 11932,090 (10,033) 19922,057
TOTAL 0588/9000s: 24,7327617 (524,218)
TOTAL NET COUNTY COST: 2211744 -59977 2157767
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst: W4 ktA/t,M
2003 - 2004
CHILD DEVELOPMENT FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: CHILD DEVELOPMENT DEPT (0589)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
1802 1044 Retirement Expense 583,533 -133,955 449,578 1
TOTAL 0589/1000s: 7,649,253 -133,955 79515,298
1802 9432 State Aid SE00 Programs 61558,463 -133,955 69424,508
TOTAL 0589/9000s: 13,038,462 -133,955 12,9047507
TOTAL FUND COST: 0 0 0
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst:
2003-2004
GENERAL. FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: County Clerk-Recorder(24)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
03551044 Retirement Expense 393,575 (187,964) 205,711
0355 9745 Recording Fees 41415,950 (108,643) 4,307,307
GRAND TOTAL(NCC): 3,758,578 (79,321) 3,589,257
Explanation:
Reduction in retirement costs resuling from the issuance of pension obligation bonds.
CAO Analyst: S(N4
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: SHERIFF-CORONER (0255/0300/0359/0362)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
2500 1044 Retirement Expense 5497780 -1279353 422,427 1
2501 1044 Retirement Expense 1539321 -35,516 1179805
2502 1044 Retirement Expense 2387466 -55,239 1839227
2503 1044 Retirement Expense 3377395 -78,156 2599239
2537 1044 Retirement Expense 639443 -149696 48,747
2505 1044 Retirement Expense 593709654 -19244,080 491269574
2506 1044 Retirement Expense 89669 -2,008 61661
2507 1044 Retirement Expense 2369927 -549883 182,044
2525 1044 Retirement Expense 6797168 -1572325 5219843
2526 1044 Retirement Expense 1237917 -28,705 95,212
2508 1044 Retirement Expense 5577204 -1299073 4289131
2530 1044 Retirement Expense 171447095 -265,023 8797072
2531 1044 Retirement Expense 35,586 -81243 277343
2532 1044 Retirement Expense 4569764 -105,807 3509957
2533 1044 Retirement Expense 5029425 -116,384 3867041
2534 1044 Retirement Expense 194937578 -3459978 191477600
2538 1044 Retirement Expense 6839247 -1589270 524,977
2535 1044 Retirement Expense 195049162 -3482430 111559732
2536 1044 Retirement Expense 599538 -139792 459746
2545 1044 Retirement Expense 2499086 -579699 191,387
2510 1044 Retirement Expense 9450654 -2199055 7267599
2512 1044 Retirement Expense 1912793 -44,428 1477365
2513 1044 Retirement Expense 2579759 -59,708 198,051
2546 1044 Retirement Expense 2709476 -62,654 207,822
2528 1044 Retirement Expense 379095 -89593 28,502
2515 1044 Retirement Expense 5569128 -1287824 4279304
2516 1044 Retirement Expense 779181 -17,879 597302
2518 1044 Retirement Expense 1117442 -259815 859627
2520 1044 Retirement Expense 137,726 -312903 105,823
2522 1044 Retirement Expense 777886 -18,042 597844
2523 1044 Retirement Expense 29,505 -69835 229670
2524 1044 Retirement Expense 499000 -119351 37,649
2527 1044 Retirement Expense 40,186 -99309 309877
2517 1044 Retirement Expense 1869183 -437126 1439057
TOTAL 0255/1000s: 75,1309902 -410347182 71,096,720
1
2003 - 2004
N
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: SHERIFF-CORONER (0255/0300/0359/0362)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
2578 1044 Retirement Expense 3,726,170 -8639145 27863,025
2580 1044 Retirement Expense 27615,192 -605,794 290099398
2585 1044 Retirement Expense 673,763 -156,073 517,690
2573 1044 Retirement Expense 295,163 -68,373 226,790
2574 1044 Retirement Expense 52,884 -12,250 40,634
2577 1044 Retirement Expense 729628 -16,824 55,804
2575 1044 Retirement Expense 614,518 -142,349 4729169
2590 1044 Retirement Expense 6347206 -146,910 4879296
2591 1044 Retirement Expense 21155,067 -499,208 116559859
2592 1044 Retirement Expense 334,595 -77,507 2579088
TOTAL 0300/1000s: 46,8169614 -29588,433 4492289181
0359 1044 Retirement Expense 324,408 -75,147 2497261
TOTAL 0359/1000s: 11268,467 -75,147 11193,320
3620 1044 Retirement Expense 224,955 -529109 172,846
3621 1044 Retirement Expense 3669561 -84,912 2817649
TOTAL 0362/1000s. 29756,125 -137,021 2,619,104
2505 9732 Contract Law Enforce Svcs 0 -1589270 -158,270
2508 9732 Contract Law Enforce Svcs 0 -129,073 -129,073
2530 9732 Contract Law Enforce Svcs 0 -265,022 -265,022
2531 9732 contract Law Enforce Svcs 0 -81243 -81243
2532 9732 Contract Law Enforce Svcs 0 -1059806 -105,806
2533 9732 Contract Law Enforce Svcs 0 -1169383 -1169383
2534 9732 Contract Law Enforce Svcs 0 -345,978 -345,978
2538 9732 Contract Law Enforce Svcs 0 -1589270 -1589270
TOTAL 0255/9000s: 579865,517 -192879045 56,5789472
2591 9732 Contract Law Enforce Svcs -4990207 -499,207
2592 9732 Contract Law Enforce Svcs -779507 -77,507
TOTAL 0300/9000s: 35,531,605 -576,714 34,954,891
TOTAL NET COUNTY COST: 50,477,863 -47971,024 45,506,839
Explanation: 1} Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
r
I
CAO Analyst:
2003 - 2004
SHERIFF LAW ENFORCEMENT TRAINING CENTER
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: SHERIFF LAW ENFORCEMENT TRAINING CNT (0258)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
2553 1044 Retirement Expense 929680 -210469 71,211 1
2554 1044 Retirement Expense 10,383 -29405 79978
TOTAL 0258/1000s: 6039422 -23,874 5799548
TOTAL FUND COST: 0 -239874 -23,874
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst: x-1
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Probation (030)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount
3000 1044 Retirement Expense 393,914 (91,248) 302,666
3003 1044 Retirement Expense 46,224 (10,707) 35,517
3033 1044 Retirement Expense 65,784 (15,238) 50,546
3036 1044 Retirement Expense 274,417 (63,567) 210,850
3046 1044 Retirement Expense 287,237 (66,537) 220,700
3047 1044 Retirement Expense 353,692 (81,930) 271,762
3048 1044 Retirement Expense 104,270 (24,153) 80,117
3049 1044 Retirement Expense 86,940 (20,139) 66,801
3050 1044 Retirement Expense 319,918 (74,107) 2459811
3060 1044 Retirement Expense 19231,261 (285,214) 946,047
3062 1044 Retirement Expense 278,755 (64,572) 214,183
3063 1044 Retirement Expense 307,435 (71,215) 236,220
3070 1044 Retirement Expense 951,548 (220,420) 731,128
3075 1044 Retirement Expense 11175,044 (272,191) 902,853
3120 1044 Retirement Expense 29603,938 (603,185) 21000,753
3121 1044 Retirement Expense 228,311 (52,887) 175,424
3140 1044 Retirement Expense 259,435 (60,096) 199,339
3141 1044 Retirement Expense 364,328 (84,394) 279,934
3160 1044 Retirement Expense 11160,668 (268,861) 891,807
3185 1044 Retirement Expense 139,907 (32,409) 107,498
Subtotal Expenditures 10,6339026 (2,463,071) 89169,955
3075 9255 Admin State Oth. Soc. Svc. 6,640,346 (369,461) 692702885
Grand Total NCC 31,787,696 (2,093,610) 29,694,086
Explanation: Reduction in retirement costs resulting from the issuance of
pension obligation bonds.
CAO Analyst: K, &Ad:��u
2003-2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Agriculture-Weights & Measures
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
3300 1044 Retirement Expense 89,460 (20,723) 689737
3305 1044 Retirement Expense 2479995 (57,446) 1909549
3315 1044 Retirement Expense 105,152 (24,358) 809794
3305 9330 State Aid for Agric 117969076 (60,901) 117359175
GRAND TOTAL(NCC): 11466,650 (41,626) 114259024
Explanation:
Reduction in retirement costs resuling from the issua of nsion obligation bonds.
CAO Analyst:
2003 - 2004
LAND DEVELOPMENT FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Building Inspection (0341)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
3420 1044 Retirement Expense 8350644 (346,473) 4890171 1
TOTAL 0341/1000s: 10,182,553 (346,473) 918367080
3420 9090 Construction Permits 91700,945 (346,473) 9,3549472 1
TOTAL 0341/9000s 127436,490 (346,473) 1270907017
GRAND TOTAL: 0 0 0
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
CAO AnalY st::� �-�-- v�
2003 - 2004
LAND DEVELOPMENT FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Community Development(0352)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
3520 5011 Reimbursements Gov/Gov 27970,507 (248,397) 21722,110 1
TOTAL (0352)/5000s 41284,696 (248,397) 41036,299
3520 9660 Planning & Engineering Service 2,290,726 (248,397) 27042,329 2
TOTAL (0352)/9000s 61575,569 (248,397) 61327,172
GRAND TOTAL (0352): 0 0 0
Explanation:
1. GASB expenditure account offset to revenue reduction, resulting from reduced
retirement costs owing to the issuance of pension obligation bonds.
2. Reduction in revenue related to reduced retirement costs.
CAO Analyst: ce ���G
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Community Development(0357)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
3501 1044 Retirement Expense 541294 (12,577) 41,717 1
3502 1044 Retirement Expense. 293,201 (67,918) 225,283 1
3503 1044 Retirement Expense 25,443 (5,894) 19,549 1
3504 1044 Retirement Expense 55,653 (12,892) 427761 1
3505 1044 Retirement Expense 79,391 (18,390) 617001 1
3506 1044 Retirement Expense 114,697 (26,569) 88,128 1
3507 1044 Retirement Expense 253,772 (58,785) 194,987 1
3512 1044 Retirement Expense 232,468 (53,850) 178,618 1
TOTAL 0357/1 000s: 61717,663 (256,874) 614607789
3501 9951 Reimbursements Gov/Gov 3311000 (13,937) 317,063 2
3502 9951 Reimbursements Gov/Gov 117650318 (74,332) 11690,986 2
3503 9951 Reimbursements Gov/Gov 73,000 (3,074) 697926 2
3504 9951 Reimbursements Gov/Gov 510,000 (21,474) 488,526 2
3505 9951 Reimbursements Gov/Gov 843,378 (35,512) 807,866 2
3506 9951 Reimbursements Gov/Gov 716,000 (30,148) 685,852 2
3507 9951 Reimbursements Gov/Gov 11094,535 (46,087) 11048,448 2
3512 9951 Reimbursements Gov/Gov 566,000 (23,832) 5421168 2
TOTAL 0357/9000s 51978,924 (248,397) 51730,527
GRAND TOTAL(NCC): 729,285 (8,477) 7201808
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Community Development(0357)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
3501 1044 Retirement Expense 54,294 (12,577) 412717 1
3502 1044 Retirement Expense 293,201 (67,918) 225,283 1
3503 1044 Retirement Expense 25,443 (5,894) 19,549 1
3504 1044 Retirement Expense 55,653 (12,892) 42,761 1
3505 1044 Retirement Expense 79,391 (18,390) 611001 1
3506 1044 Retirement Expense 1147697 (26,569) 887128 1
3507 1044 Retirement Expense 253,772 (58,785) 1947987 1
3512 1044 Retirement Expense 232,468 (53,850) 178,618 1
TOTAL 0357/1000s: 61717,663 (256,874) 61460,789
3501 9951 Reimbursements Gov/Gov 331,000 (13,937) 317,063 1
3502 9951 Reimbursements Gov/Gov 17765,318 (74,332) 116907986 1
3503 9951 Reimbursements Gov/Gov 737000 (3,074) 691926 1
3504 9951 Reimbursements Gov/Gov 510,000 (21,474) 488,526 1
3505 9951 Reimbursements Gov/Gov 8437378 (35,512) 8071866 1
3506 9951 Reimbursements Gov/Gov 7161000 (30,148) 685,852 1
3507 9951 Reimbursements Gov/Gov 11094,535 (46,087) 11048,448 1
3512 9951 Reimbursements Gov/Gov 566,000 (23,832) 5427168 1
TOTAL 0357/9000s 519787924 (248,397) 51730,527
GRAND TOTAL(NCC): 729,285 (8,477) 720,808
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
CAO Analyst:
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS I REVENUES
Budget Unit Name & Number: Child Support Services (0240)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount
1750 1044 Retirement Expense 2,4729962 (574,115) 19898,847
1750 2103 Postage 0 959000 95,000
1750 2131 Minor Furn/Equip 15,000 59000 20,000
1750 2132 Minor Computer Equip 109000 449201 54,201
1750 2150 Food 11000 19000 29000
1750 2200 Memberships 0 59000 59000
1750 2250 Rent/Lease Equipment 26,093 25,000 512093
1750 2251 Computer Software Cost 159000 409000 559000
1750 2260 Rent/Lease Property 17,159 89000 259159
1750 2270 Maintenance Equipment 51000 30,000 359000
1750 2284 Requested Maintenance 51000 259000 309000
1750 2301 Auto Mileage Employees 3V000 19500 49500
1750 2302 Use of County Vehicle 40,000 (8,568) 319432
1750 2310 Non Cnty Prof/Spclzd Svcs 256,917 1759000 4319917
1750 2314 Contracted Temp Help 39464 159000 189464
1750 2330 Other Gen Svcs Charges 0 307000 309000
1750 2335 Other Telecom Charges 0 309000 309000
1750 2340 Other Interdptmntl Charges 0 37,982 377982
1750 2467 Training & Registration 0 57000 51000
1750 2479 Other Spec Dept Exp 0 109000 107000
1760 1044 Retirement Expense 309516 (5,799) 24,717
1760 2314 Contracted Temp Help 0 51799 51799
Grand Total NCC 0 0 0
Explanation: Reduction in retirement costs resulting from the issuance of
pension obligation bonds.
CAO Analyst:
z
2003 - 2004
w
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS 1 REVENUES
Budget Unit Name & Number: DISTRICT ATTORNEY (0242/0245/0364)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Nates
2800 1044 Retirement Expense 249,876 -57,882 191,994 1
2801 1044 Retirement Expense 58,756 -13,610 45,146
2805 1044 Retirement Expense 909,865 -210,764 699,101
2810 1044 Retirement Expense 184,404 -42,716 141,688
2820 1044 Retirement Expense 476,275 -110,326 3651949
2830 1044 Retirement Expense 4037715 -93,518 3109197
2835 1044 Retirement Expense 361,643 -83,772 277,871
2838 1044 Retirement Expense 3747420 -861732 2871688
2840 1044 Retirement Expense 682598 -15,890 52,708
2844 1044 Retirement Expense 28,735 -61656 22,079
2847 1044 Retirement Expense 107,706 -24,949 82,757
2848 1044 Retirement Expense 97,437 -22,571 747866
2849 1044 Retirement Expense 939463 -211650 71,813
2850 1044 Retirement Expense 227,703 -52,746 1740957
2851 1044 Retirement Expense 68,799 -15,937 52,862
2852 1044 Retirement Expense 519727 -11,982 39,745
2853 1044 Retirement Expense 65,439 -15,159 509280
2854 1044 Retirement Expense 25,227 -51844 199383
2855 1044 Retirement Expense 29,622 -69862 22,760
2856 1044 Retirement Expense 38,980 -91029 29,951
TOTAL 0242/1000s: 21,868,197 -908,597 20,959,600
2895 1044 Retirement Expense 190,933 -44,228 1462705
TOTAL 0245/1000s: 8407519 -445228 796,291
0364 1044 Retirement Expense 34,209 -7,924 26,285
TOTAL 0364/1000s: 230,142 -79924 222,218
2805 5022 Intrafund-Trans-services -258,260 13,610 -244,650
TOTAL 024215000s: -2587260 13,610 -244,650
2895 5022 Intrafund-Trans-Services 19040,995 44,228 110859223
TOTAL 0245/5000x: 17040,995 447228 110859223
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: DISTRICT ATTORNEY (0242/024510364)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
2851 9362 State Aid Crime Control 123,631 -15,937 1079694
2853 9951 Reimbursements Gov-Gov 180,000 -15,159 164,841
2856 9362 State Aid Crime Control 101,209 -91029 92,180
TOTAL 0242/9000s: 13,244,165 -40,125 13,204,040
TOTAL NET COUNTY COST: 107812,171 -862,786 999499385
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst: <<: . L _,r--�
2003 - 2004
REAL ESTATE FRAUD PROSECUTION FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: REAL ESTATE FRAUD PROSECUTION (0233)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
0233 5011 Reimbursements Gov/Gov 1807000 -159159 164,841 1
TOTAL 0233/5000s: 180,000 -157159 164,841
0233 9745 Recording Fees 1807000 -159159 1649841
TOTAL 0233/9000s: 180,000 -153159 164,841
TOTAL FUND COST: 0 0 0
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst: �
2003 - 2004
SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: SLESF CRIMINAL PROSECUTION (0241)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
0241 1044 Retirement Expense 80,056 -18,544 619512 1
TOTAL 0241/1000s: 3857106 -18,544 366,562
TOTAL FUND COST: 577328 -18,544 38,784
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst:
2003 - 2004
DA REVENUE NARCOTICS
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: DA REVENUE NARCOTICS (0244)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
2886 1044 Retirement Expense 91758 -21260 7,498 1
TOTAL 0244/1000s: 68,359 -29260 66,099
TOTAL FUND COST: 0 -29260 -21260
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst:
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Public Defender (0243)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount
2900 1044 Retirement Expense 71,523 (16,682) 54,841
2905 1044 Retirement Expense 170,131 (39,542) 130,589
2909 1044 Retirement Expense 11485,870 (344,137) 11141,733
2915 1044 Retirement Expense 24,510 (5,561) 18,949
2917 1044 Retirement Expense 1039203 (24,096) 79,107
2918 1044 Retirement Expense 229,983 (53,135) 176,848
2920 1044 Retirement Expense 396,660 (92,058) 304,602
2921 1044 Retirement Expense 123,975 (28,420) 95,555
2930 1044 Retirement Expense 61,350 (14,210) 47,140
2900 9732 Contract Law Enf Svcs 21753,449 (98,854) 21654,595
Grand Total NCC 169128,771 (518,987) 15,609,784
Explanation: Reduction in retirement costs resulting from the issuance of
pension obligation bonds.
CAO Analyst:
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Public Works (0650)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
4503 1044 Retirement Expense 209,671 (51,830) 157,841 1
4504 1044 Retirement Expense 3311142 (81,858) 249,284 1
4510 1044 Retirement Expense 1931060 (47,724) 1457336 1
4505 1044 Retirement Expense 667627 (16,470) 50,157 1
4522 1044 Retirement Expense 3247454 (80,204) 244,250 1
4523 1044 Retirement Expense 619467 (15,195) 46,272 1
4530 1044 Retirement Expense 33,278 (8,226) 257052 1
4525 1044 Retirement Expense 328,770 (81,271) 2471499 1
4528 1044 Retirement Expense 80,361 (19,865) 609496 1
4529 1044 Retirement Expense 607198 (14,881) 451317 1
4527 1044 Retirement Expense 1323794 (32,826) 99,968 1
4539 1044 Retirement Expense 295,509 (73,049) 222,460 1
4541 1044 Retirement Expense 75,021 (18,545) 561476 1
4542 1044 Retirement Expense 3577899 (88,472) 2691427 1
4547 1044 Retirement Expense 227,874 (56,330) 1711544 1
4548 1044 Retirement Expense 141,865 (35,069) 106,796 1
4549 1044 Retirement Expense 1147979 (28,423) 867556 1
4550 1044 Retirement Expense 1217140 (29,946) 911194 1
4551 1044 Retirement Expense 93,120 (23,019) 70,101 1
4555 1044 Retirement Expense 1267684 (31,316) 95,368 1
4556 1044 Retirement Expense 1097470 (27,061) 82,409 1
4557 1044 Retirement Expense 159,087 (39,326) 1197761 1
4558 1044 Retirement Expense 95,298 (23,557) 711741 1
4559 1044 Retirement Expense 961335 (237814) 727521 1
4543 1044 Retirement Expense 190,541 (47,101) 143,440 1
4544 1044 Retirement Expense 801343 (19,861) 607482 1
TOTAL 0650/1000s: 28,040,824 (170157239) 27,025,585
4500 9951 Reimbursements Gov/Gov 210579181 (170109163) 11047,018 2
TOTAL 0650/9000s 32,914,181 (1,0107163) 31,904,018
GRAND TOTAL(NCC): 222777 (5,076) 217,701
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
2. Reduction in revenue related to reduced retirement costs.
CAO Analyst. Tie
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Purchasing (0020)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
0020 1044 Retirement Expense 116,082 (26,890) 891192 1
TOTAL 0020/1000s 7501513 (26,890) 723,623
GRAND TOTAL(NCC): 7537388 (26,890) 7267498
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
CAO Analyst:
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Fleet Services (0063)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
4262 1044 Retirement Expense 257,023 (59,538) 1971485 1
TOTAL 0063/1000s 26,168,063 (59,538) 26,108,525
4262 5022 Expenditure Transfers (2,334,095) 59,538 (2,274,557) 2
TOTAL 0063/5000s (8,689,938) 59,538 (8,630,400)
GRAND TOTAL (NCC): 250,000 0 250,000
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
2. Reduction in transfers related to reduced retirement costs.
CAO Analyst:
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: General County Building occupancy (0077)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
4301 2262 Building Occupancy Costs 1,264,078 (5059498) 758,580 1
TOTAL 0077/2000s 16,132,650 (505,498) 15,6279152
GRAND TOTAL(NCC): 15,825,645 (505,498) 15,320,147
Explanation:
1 Reduction in costs to reflect retirement reductions from the
issuance of pension obligation bonds.
CAO Analyst: G7 ��'�-�
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Building Maintenance (0079)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
4011 1044 Retirement Expense 2397311 (55,435) 1831876 1
4012 1044 Retirement Expense 102,552 (23,756) 78,796 1
4030 1044 Retirement Expense 48,330 (11,195) 377135 1
4031 1044 Retirement Expense 172031830 (278,859) 924,971 1
4032 1044 Retirement Expense 5297527 (122,661) 406,866 1
4033 1044 Retirement Expense 375,921 (87,080) 288,841 1
4035 1044 Retirement Expense 717358 (16,530) 54,828 1
4036 1044 Retirement Expense 777592 (17,974) 590618 1
4037 1044 Retirement Expense 1277919 (29,632) 989287 1
4075 1044 Retirement Expense 88,989 (20,614) 687375 1
TOTAL 0079/1000s 20,099,724 (663,735) 19,4351989
4031 5022 Expenditure Transfers (8,139,533) 3607948 (7,778,585) 2
TOTAL 0079/5000s (58,410,360) 3607948 (58,049,412)
4070 9879 Bldg. Maintenance Services 41603,219 (302,787) 47300,432 3
TOTAL 0079/9000s 28,243,723 (302,787) 27,940,936
GRAND TOTAL(NCC): 0 0 0
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Central Services (0148)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
4233 1044 Retirement Expense 88,807 (20,572) 68,235 1
4241 1044 Retirement Expense 68,443 (157854) 52,589
4210 1044 Retirement Expense 27,189 (61298) 20,891 1
TOTAL 0148/1000s 1,322,502 (42,724) 11279,778
GRAND TOTAL(NCC): 107,698 (42,724) 64,974
Explanation:
1 Reduction in retirement costs resulting from the issuance of pension obligation bonds.
CAO Analyst: ,
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: GSD Administration (0149)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
0149 1044 Retirement Expense 366,998 (85,013) 2812985 1
TOTAL 0149/1000s 212860838 (85,013) 21201,825
0149 5022 Expenditure Transfers (2,604,069) 85,013 (2,519,056) 2
TOTAL 0149/5000s (2,638,636) 85,013 (2,553,623)
GRAND TOTAL(NCC): 0 0 0
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
2. Reduction in transfers related to reduced retirement costs.
CAO Analyst: ZJ
Explanation:
1. Reduction in retirement costs resulting from the issuance of pension obligation bonds.
2. Reduction in revenue related to reduced retirement costs.
CAO Analyst:
2003-2004
LIBRARY FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Library(85)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
3702 1044 Retirement Expense 155,991 (151,640) 41351
3702 2461 Adult Materials 0 151,640 151,640
3751 1044 Retirement Expense 45,280 (284,651) (239,371)
3751 2461 Adult Materials 222152 284,651 306,803
GRAND TOTAL(NCC): 0 0 0
Explanation:
Reduction in retirement costs resuling from the issuane of pension obligation bonds.
CAO Analyst:
SV l
2003 - 2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: VETERANS (0579)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
0579 1044 Retirement Expense 98,659 -22,854 751805 1
TOTAL 0579/1000s: 561,278 -229854 5389424
TOTAL NET COUNTY COST: 546,052 -22,854 523,198
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
CAO Analyst:
2003-2004
GENERAL FUND
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Cooperative Extension (0630)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Adjustment Amount Notes
0630 1044 Retirement Expense 28,502 (6,602) 21,900
GRAND TOTAL(NCC): 301,545 (61602) 294,943
Explanation:
Reduction in retirement costs resuling f14 rom the issu ce pension obligation bonds.
CAO Analyst:
2003 - 2004
Service Area EM-1 Zones A & B
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: SERVICE AREA EM-1 ZONE A & B (7405/240500, 7406/240600)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
7405 1044 Retirement Expense 11025 -237 788 1
TOTAL 7405/1000s: 40,700 -237 409463
7405 2479 Other Special Dept Expense 44,805 237 45,042 2
TOTAL 7405/2000s: 44,805 237 459042
7406 1044 Retirement Expense 147000 -31243 109757 1
TOTAL 7405/1000s: 363,849 -3,243 360,606
7406 2479 Other Special Dept Expense 3517000 30243 354,243 2
TOTAL 7405/2000s: 351,000 37243 354,243
TOTAL FUND COST: 0 0 0
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
2) Offset of cost reduction to force funds to balance to zero as required
by Auditor-Controller.
CAO Analyst: [AA13-4nAlt M
r
2003 - 2004
POLICE DISTRICTS
LINE ITEM CHANGES
APPROPRIATIONS / REVENUES
Budget Unit Name & Number: Police Districts (265700, 265000, 2655009 265300)
Proposed Final
Org Object/ Budget Budget
No. Account Description Amount Change Amount Notes
7657 1044 Retirement Expense 357313 -87180 27,133 1
TOTAL 7657/1000s: 1311211 -81180 1239031
7657 2479 Other Special Dept Expense 154,666 81180 1627846 2
TOTAL 7657/2000s: 1687807 89180 176,987
7650 1044 Retirement Expense 677056 -15,533 517523 1
TOTAL 7650/1000s: 270,662 -157533 255,129
7650 2479 Other Special Dept Expense 0 157533 15,533 2
TOTAL 7650/2000s: 11,468 15,533 27,001
7655 1044 Retirement Expense 110,469 -259589 84,880 1
TOTAL 7655/1000s: 411,722 -257589 386,133
7655 2479 Other Special Dept Expense 0 25,589 25,589 2
TOTAL 7655/2000s: 757688 25,589 101,277
7653 1044 Retirement Expense 1469529 -339943 112,586 1
TOTAL 7653/1000s: 540,443 -339943 5062500
7653 2479 Other Special Dept Expense 934 330943 34,877 2
TOTAL 7653/2000s: 1457815 33,943 1797758
TOTAL FUND COSTS: 0 0 0
Explanation: 1) Reduction in retirement costs resuling from the issuance of pension
obligation bonds.
2) Offset of cost reduction to force funds to balance to zero as required
by Auditor-Controller.
r
CAO Analyst: ,� t
ATTACHMENT
B
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Resolution on June 24, 2003, by the following vote:
AYES: SUPMI"S GIOIAM DeMINM
UMM%.$ =M A
NOES: NM
ABSENT: NM
ABSTAIN: NM DISMCT III SM VACANT
Re: Canceling Positions Resolution No. 2003412(A)
WHEREAS certain County departments have deleted positions commencing with the 2003-2004 fiscal
year; and
WHEREAS these requests have been analyzed and reviewed in conjunction with budget deliberations
and provisions has been made in the Final Budget for certain personnel cancellations;
THE CONTRA COSTA COUNTY BOARD OF SUPERVISORS RESOLVES that the positions listed
below are canceled effective July 1, 2003:
Class FTE Pos. No. Org.
Department Classification Code Delete Canceled Unit
Training Institute Special Asst to CAO ADB5 1.0 1718 1399
Probation Deputy Prob Officer 11 7AVA 1.0 11147 3048
Institutional Supervisor 7KHA 1.0 7023 3165
Probation Counselor 7KTB 1.0 7024 3165
Probation Counselor 7KTB 1.0 7025 3165
Probation Supervisor I 7AHA 1.0 11130 3043
Deputy Prob Officer 11 7AVA 1.0 11137 3043
Deputy Prob Officer 11 7AVA 1.0 11136 3043
Deputy Prob Officer 11 7AVA 1.0 11146 3043
Total FTE Positions Canceled: 11.0
BE IT BY THE BOARD FURTHER RESOLVED that the positions designated above are subject to
workload and organizational review and approval by the Office of the County Administrator prior to filling, and
subject to classification review by the Human Resources Department if deemed necessary.
I hereby certify that this is a true and correct
copy of an action taken and entered on the
minutes of the Board of Supervisors on the
date shown:
ATTESTED: June 24, 2003
JOHN SWEETEN, Clerk of the Board of
Supervisors and County Administrator
B
cc: County Administrator
Human Resources
Training Institute
Probation
RESOLUTION NO. 2003/412(A)
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on nm a xm by the following vote:
AYES: SU VLSM GIOIA31 MKM, CLUM AM DeSAUMM
NOES: NM
ABSENT: NM
ABSTAIN: NM
DISTRICT III SEAT VACANT
RESOLUTION NO. 2003/4i2 B
SUBJECT: Elimination and reallocation of positions and abolishment of obsolete
classifications In the Human Resources Department.
THE CONTRA COSTA COUNTY BOARD OF SUPERVISORS in its capacity as governing
Board of the County of Contra Costa and all districts of which it is ex-officio governing Board
RESOLVES THAT:
1 The Board has considered the financial impact on the Human Resources Department
due to reduced state and federal funding.
2. In order to meet the Department's allocated funding, it is necessary to eliminate,
reallocate and abolish obsolete classifications as described in the attached list. Said list
is incorporated herein by reference and said positions shall be eliminated, reallocated
and abolished on the effective dates indicated thereon.
3. The Employee Relations Officer shall give notice of this Resolution to recognized
employee organizations representing employees impacted by this action.
4. To the extend that the subjects of this Resolution are within the scope of representation
pursuant to the Meyers-Milian-Brown Act (Government Code Section 3500 et seq.), this
Board offers to meet with recognized employees organizations upon request concerning
this Resolution.
5. Recognized employee organizations may submit to the Employee Relations Officer
written requests to meet and confer on specific proposals with respect to the Resolution
or resulting layoffs. This authorization and direction is given with prejudice to the
Board's right to reduce or terminate the operations and services of the County and of
Districts governed by this Board, and to eliminate classes of employees or positions as-
involving the merits, necessity, or organization of services or activities of the County or
Districts governed by the Board and not within the scope of representation.
6. This action is taken without prejudice to pending consulting, meeting, and meeting and
conferring with recognized employee organizations.
I hereby certify that this is a true and correct copy of an action taken and
entered on the minutes of the Board of Supervisors on the date shown:
ATTESTED:-JUNE 24 j, 2003
JOHN SWEETEN,Clerk of the Board of Supervisors and County
AdminisOr
cc: Human Resources By Deputy
Auditor Controller
County Administrator
RESOLUTION NO 2003/412(B)
CONTRA COSTA COUNTY
DEPARTMENT: HUMAN RESOURCES
ELIMINATE
EFFECTIVE: July 1, 2003
Position # I. Class Class Org # Vacant/Filled
Code
11590 Clerk-Experienced Level JWXB 13,51, Vacant
REALLOCATE CLASS & POSITIONS
EFFECTIVE: July 1, 2003
Class Code New Class Code
AGTC ADTD
AGTD ADTD
ABOLISH
EFFECTIVE: July 15, 2003
Class Code
AGTC
AGTD
2
JUN-23-2003 09:22 Contra Costa County 1j25 .s35 1098 P.U2/W
Contra Costa County Fire Protection District
ATTACHMENT C
Re CNet "REVISED"
MrrH RICHTER
DATE: June 24, 2003
TO: John Sweeten, County Administrator
FROW Keith S. Richter, Fire Chief
SU13JECT: Considerations for Decreasing E res nd Increasing
Rownuos for Contra Coats County Re Protection District
In response to direction from the Board at the District's budget hearing on June 9, 2003, following are
considerations for reducing expenditures and/or enhancing revenues in dealing with the structural
problem in the District's budget.
EaGmted Sawlnas Per Year
1. Freeze 111Iing 4 Poeitions: Training Captain, $ 525,000
Prevention Captain, Fine Inor and
Clerk-5plist
2, Eliminate Service Contract 300,000
3. Issue Pension Obligation(PO)Bonds 1,504,000
4. Rotating Station Closures 112001000*
S. Eliminate a Fire Company 115009000
S. Redtme Nnimurn Staffing Overtime 41250,000
7. Work with District Labor Management Unknown
Cornmi tee to Identify Potential Cost
Redut lora
'Cio ag► f station(or company)pw day!fir 365 days
El 9010 GsEANV ROAD - PLEASPANV#414.L,C-"1Fr0ft141^94522-1$94 TZLIEPN arls(SZ5)920-5500• FAX 93( 35
❑ 4527 DamappizLp QftIvE•ANTIOCM,CALIFORNIA 04MM 11 TELEPHONE(925)737-1303•FAx 734-9W192
0 WEST COUNTY AREA•TELEPHONE(51 O)374-7070
JUN-d.S-dUU.5 U`J;dd Uontra Uosta Uounty �ld�o JK> lurid �J.a./W
Revenue &ftacmw- t ConaidMifons
ONNOMW
Estirnated Add gonal Revenue Por Year
1. Increase Fire Prevention Bureau Fees $440,000—6009000
2. Increase Measure H Subsidy Up to$700,000
3. Establish Uniform Development Fees Unknown
throughout[district
4. Special Tax(2/3 vote) Depends on Levy
6. General Obligation(GO)Bonds for Capital Depends on Levy
Improvements(2M vote)
Pe
TOTAL P.03
vvi, a r-crJW.J WoUrj w�, i1"rvriulAc1v1 h'.4ade
CONTRA COSTA COUWsk MiLne erasm NTY
ent ATTACHMENT
2630 Amoia Drive, suite 140 p
Martinez, California 94553
June 17, 2003
To: John Sweeten, County Administrator
From: Ron Harvey, Risk Manager �
Subject: Contract Cities Claims Costs
The evaluation of all claims filed under the Police Service Contract Agreements from
July i, 1986 to June 13, 2003, is as follows:
Amo un Ca .ory
($1,452,171) Settlements and Legal Costs
($ 362,652) Outstanding Reserves
$1,901,000 Premiums Paid by Contract Cities
$ 861177 Fund Balance
FINANCIAL BACKGROUND
The current method of financing for the Police Service Contract Agreement with the five
participating sties is based on their loss experience. Prior to determining the premium
charges the loss data is forwarded to our actuary, Milliman USA. After reviewing the
data,, Milliman USA will recommend an up or down adjustment of the premium. For
example, in FY 2002/2003 the cities were charged $1655 per officer with a total charge
of $108,705 based on 111 sworn personnel. The premium charged for FY 2003/2004
increased to $1910 per officer for 144 sworn personnel with a total premium charge of
$275.,000 allocated to the five contract titles.
Risk Management also consults with the Contra Costa Municipal Risk Management
Insurance Authority which provides police service coverage for 13 other cities
(Richmond is not a member). This consultation is done for two reasons. First, to
assure that the premium charged per officer reflects similar loss experiences in the
area; and second, to assure adequate charges for financing the program.
On March 4, 2003 I met with the representatives of the five contract sties at the
request of Sheriff Rupf. The purpose of the meeting was to review their loss history
and explain the increase in premiums. There were no objections from city managers or
their representatives regarding the increase per officer.
JUN-17-2003 08:00 CCC RISK MANAGMENT 925 335 1421
Page 2
June 17, 2003
Attached is your memorandum to the Board dated March 3, 2003 explaining the costs
of the program through December 31, 2002.
RH.*Jlg
C.-\My Docurnents\RH 2003 CORRESPONDENCE\JUNE 03\ConClUes.doc
Attachment
JUN-1'e-2003 UU:01 LLL H l 5K MHNHUMEN f
'. .;� _ _� �� �. �.{�� - rte. ••�
umy:o td-tra Cost
aC
w
.
NeTAOMINISTRATOR�FFI� 'QF THE:COU ,
- �Vt
E,*M GRAIN DU M
. DATE: -1�6 3`•2003 : :
TO: B6iid of Supervisors : _ • _•,i �,
RQ1VI: John..Sweeten _
_ �y,. .. strator
sysc : =c cT cars CLAIM COSTS
Risk enent: s evaluated all claim": fled under thhe.Police Contract Service
Agreements from:July 1 1986 ffirough December.3 I, 2002. -
Amowat . Category
$923;•844 Settlements&Iega1 Costs . =
433 . 26 :•Reserves Against P,riding-Claims
1.626.000 Premiums•Paid.by Contract Cities
_ $268;83 0) .••Hind• 3
.A settlem ent'in the amount-of$240,000 is,pending in the case of�Vlich6 d'Hopkbis v.
.. County-of Contra Costar(a Danville.case),'WWch-woul4 reduce t ie f�uad balalice to
•. •. . . $28 830, •.- • ., . : . • . . .•. � :• .• : .. . :.:;: .. • .. ••�; :::.._.:. . :•-. • ::•'••� '••': � � :� .• .: ..:.
Claims costs*for all-five cities tri the risk- �ool arp aggregated and averaged-over a,five=
year period. Prebi iunns are based on this jf ve-veal aggregate average;•and charged on a
pet--offi �`•
cer basis to each ci . D FY 2041-02, cities.w.ere.charged$1;655Per officer
for a total of 111 sworn personnel:U64ptal-prenuum was$� 183,705. The prenruum will
change based on loss experience. Qdr.p,emiums.are com are. with the Contra Costa
Municipal Risk agement raace Autho ,:which covers nearby cities, to enswre
that our premium--charges are reasonable:
Total claims costs for each of the cities.in our contract city pool between July'1, 1986.and
December 31,'2002 were as noted.in the•table an the following page:.
Q\WT8R.v1Profi1csVbarATecnpc my Interact Filas\Content.IES\KSPEQSQR1bs030303-coact d cities.doc
JUN-1?-2003 08:01 CCC RISK MANAGMENT 925 335 1421 P.06
Danville $416;73.9
WIyefte 408,00.1.
Oakley 4,500.
Qrind.a 283;233
JR----tenon_..
Unassigned 33119
To S19357,171:
Please feel free to caTif you*have qupstions.-
Cc:
Ron•iarv+ey;Riskgt
.Waiimi Ru 'Sheriff -
SU Desi,Couniy.
Scott Tgi4.,','Cbief Assist 'stratar
CAWTSRV1Prof1es\dmuv\TeWorary Internet File Tontent.MSLK MSQR%030303-caatract ddes.doc
TOTAL P.06
ATTACHMENT
Office of the Sheriff Fiscal Year 2002/03
Homeland Security Grant Funding Sought and/or Received by the
Contra Costa County Operational Area
FY 01 State Domestic Preparedness Equipment Program
Application submitted in December 2002;Grant Awarded in January 2003.
Funding Distribution:
Equipment 2929242
Total Grant Award $ 292,242
FY 02 State Domestic Preparedness Equipment Program
Homeland Security Grant
Application submitted in May,2003;Grant Award Pending
Funding Distribution:
Equipment 4569860
Exercises 249984
Total Grant Award $ 4819844
FY 03 State Homeland Security Grant Program, Part I
Homeland Security Grant
Application submitted in May,2003;Grant Awarded June,2003
Funding Distribution:
Equipment 7049960
Exercises 177,049
Planning 709797
Total Grant Award $ 9529806
FY 03 State Homeland Security Grant Program, Part 11
Application submitted in May,2003;Grant Award pending
Funding Distribution:
Equipment 196939382
Training 5199255
Administrative 689000
Total Grant Award $ 29280,637
Total Grant Funding sought and/or received by the Operational Area $ 49007,529
Homeland Security Grant Funding Sought by the
Contra Costa County Sheriffs Office
FY03 Federal COPS Homeland Security Overtime Program
Application submitted in June,2003;Grant Award pending
Overtime for Law Enforcement Personnel 499,152
Total Grant Award (requires 25%match) $ 4999152
Personnel and Finance Division 6/18/03 4:14 PM