Upload
others
View
2
Download
0
Embed Size (px)
Citation preview
County of Santa Clara
Fiscal Year 2015-16 Mid-Year Budget Review February 9, 2016
Prepared for: The Santa Clara County Board of Supervisors Prepared by: The Office of Budget and Analysis
Co
nsid
ered: 02/09/2016
Submitted by: Jeffrey V. Smith, County Executive
Reviewed by: Gary A. Graves, Chief Operating Officer
Leslie Crowell, Deputy County Executive
Prepared by: The Office of Budget & Analysis
Gregory G. Iturria, County Budget Director
Sandi Eovino, Budget Operations Manager
Budget and Public Policy Analysts:
Mary Ann Barrous
Hong Cao
Debbie Dills-Thompson
Tony Filice
Mercedes Garcia
Traci Hess
Erica Kelly
Mike Kornder
Liz Maldonado
Candace Nisby
Paul Phan
Christian Sanchez
Jena Trinh
Contents Introduction .................................................................................................................................... 1
Recommended Actions ................................................................................................................. 2
FY 2014-15 Additional Available Fund Balance Recommended for use in FY 2015-16 .... 3
Recommendations Related to General Fund Reserves ........................................................... 4
General Fund Contingency Reserve ......................................................................................... 4
SCVMC Bed Building 1 (BB1) Project ...................................................................................... 6
Allocation of Redevelopment Agency Dissolution Proceeds to Retiree Health ................ 6
Modifications to the FY 2015-16 Budget with Ongoing General Fund Fiscal Impact ...... 7
Clerk of the Board ....................................................................................................................... 7
Controller-Treasurer Department ............................................................................................ 7
County Counsel ........................................................................................................................... 8
Registrar of Voters ...................................................................................................................... 9
County Communications ......................................................................................................... 10
Office of the Sheriff ................................................................................................................... 10
Department of Correction ........................................................................................................ 11
Employee Services Agency ...................................................................................................... 11
Social Services Agency - Administrative Office ................................................................... 12
Social Services Agency - Department of Adult and Aging ................................................. 12
Social Services Agency - Categorical Aids ............................................................................ 13
Office of the County Executive ............................................................................................... 13
Modifications to the FY 2015-16 Budget with One-time General Fund Fiscal Impact ... 14
2012 Measure A Program ......................................................................................................... 14
Excess Educational Revenue Augmentation Fund Revenues ............................................ 14
Surveillance System Design for Main Jail North and Elmwood ........................................ 15
Reserve for Jail Capital Projects .............................................................................................. 15
Office of the District Attorney ................................................................................................. 15
Clerk of the Board ..................................................................................................................... 16
Social Services Agency - Administrative Office ................................................................... 16
Public Defender’s Office .......................................................................................................... 16
Employee Services Agency ...................................................................................................... 17
Special Programs ....................................................................................................................... 17
Office of the County Executive ............................................................................................... 17
Modifications to the FY 2015-16 Budget with No Net General Fund Fiscal Impact ....... 18
Supervisorial District Three Event Donations ...................................................................... 18
Consumer and Environmental Protection Agency .............................................................. 18
Public Health Department ....................................................................................................... 19
Office of the District Attorney ................................................................................................. 20
Department of Child Support Services .................................................................................. 20
Santa Clara Valley Medical Center ......................................................................................... 20
Employee Services Agency ...................................................................................................... 21
Criminal Justice System-Wide Costs (AB109) ....................................................................... 22
Office of the County Executive ............................................................................................... 22
Behavioral Health Services ...................................................................................................... 23
Social Services Agency – Administrative Office................................................................... 25
Social Services Agency – Categorical Aids ............................................................................ 25
Responses to Board Referrals for Mid-Year Budget Review ............................................... 25
General Fund Community Based Organizations ................................................................. 25
Deletion of Chronically Vacant Positions .............................................................................. 26
Updates on Custody Staffing Items ....................................................................................... 26
Cost Allocation Plan Adjustments.......................................................................................... 27
FY 2015-16 Year-End Fund Balance Projection ....................................................................... 28
Status of the FY 2016-17 Base Budget ....................................................................................... 29
Timeline and Milestones for the FY 2016-17 Budget Process .............................................. 33
Conclusion ..................................................................................................................................... 34
Attachment A: AP 06 Financial Status Report – General Fund ......................................... A-1
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
1
Introduction
Administration has conducted a thorough review of the County’s budgetary status. The
current fiscal year, ending June 30, 2016 (FY 2015-16), is expected to conclude with a
positive fund balance. The County is on track to add approximately $54 million to the
General Fund ending balance from operational savings during this fiscal year. Revenue
and expenditure projections for next fiscal year, July 1, 2016–June 30, 2017 (FY 2016-17),
are still under development. However, the initial indication is that revenue should be
adequate to fund the current level of operations while the County continues to catch up
with the backlog of service infrastructure needs. More details on the status of next fiscal
year’s budget are provided towards the end of this report.
Between now and the end of this fiscal year, the County budget will require
modification to keep it an accurate record of spending authority that considers actual
expenditure and revenue trends, and also a relevant resource management tool to help
the Board of Supervisors (the Board) carry out its strategic initiatives. To this end, a
number of current fiscal year budget adjustments are recommended at this time.
Recommended Mid-Year Budget adjustments described in this report generally fall into
three circumstances:
Technical and clean up adjustments to adjust the budget to actual accounting
activity and to correct budget errors and omissions
Funding and resource recommendations expected by the Board at this Mid-Year
juncture pursuant to dialogue at past Board meetings to address evolving needs
on a number of fronts
Emergency resource needs in departmental budgets that require immediate
consideration
The Mid-Year Budget adjustments described in this report are organized into five major
sections:
1. Recommendations Related to General Fund Reserves
2. Modifications to the FY 2015-16 Budget with Ongoing General Fund Fiscal
Impact
3. Modifications to the FY 2015-16 Budget with One-time General Fund Fiscal
Impact
4. Modifications to the FY 2015-16 Budget with No Net General Fund Fiscal Impact
5. Responses to Board Referrals for Mid-Year Budget Review
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
2
Separate but concurrently presented reports propose further modification to the FY
2015-16 Budget for the following departments:
Facilities and Fleet Department
Information Services Department
Roads and Airports Department
Recommended Actions The following actions relating to the status of the FY 2015-16 and FY 2016-17 budgets
are recommended for consideration:
a) Approve Request for Appropriation Modification No. 146 - $69,497,111,
adjusting revenues and expenditures in various departments and funds to
address needs and to better align the FY 2015-16 budget with current experience.
b) Receive report relating to the status of General Fund revenues and expenditures
for FY 2015-16, including an initial projection of the FY 2015-16 fund balance; and
the projected status of the FY 2016-17 General Fund Budget.
c) Approve Second Amendment to Agreement with Telecare Corporation relating
to providing Pay For Success project work, increasing the maximum contract
amount by $245,000 from $0 to $245,000, that has been reviewed and approved
by County Counsel as to form and legality.
d) Approve establishment of a capital improvement project for Main Jail North and
Elmwood Campus Video Surveillance System, Project No. 263-CP16021.
e) Adoption of Salary Ordinance No. NS-5.16.105 amending Santa Clara County
Salary Ordinance No. NS-5.16 relating to compensation of employees deleting
and adding various positions in the Office of the Clerk of the Board, Office of the
County Executive, Controller - Treasurer, County Counsel, Employee Services
Agency, County Communications, Sheriff's Office, Custody Health Services,
Parks and Recreation, and Valley Medical Center.
f) Adoption of Salary Ordinance No. NS-20.15.17 amending Santa Clara County
Salary Ordinance No. NS-20.15 relating to compensation of employees adding
one Director, Risk Management position in the Employee Services Agency.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
3
FY 2014-15 Additional Available Fund Balance Recommended for use in FY 2015-16
Fiscal Impact
FY 2015-16: $11,665,362 net one-time resource
Of this total, $13,461,009 is related to 2012 Measure A funds and ($1,795,647) is
related to regular General Fund.
The FY 2015-16 Adopted Budget estimated $299,534,638 in available General Fund
balance at the end of FY 2014-15. This was comprised of $17,910,930 of 2012 Measure A
funds and $281,623,708 of regular General Fund. The estimated available fund balance
was fully allocated for various purposes in the FY 2015-16 budget adopted by the
Board, including the FY 2015-16 Contingency Reserve, capital program expenditures,
technology projects and other one-time needs. (See the FY 2015-16 Adopted Budget
pages 9-10 for detail on one-time sources and uses of funds).
The Office of Budget and Analysis and the Controller-Treasurer Department have
completed a reconciliation of the final FY 2014-15 fund balance and determined that an
additional $11,665,362 in fund balance is available for appropriation in FY 2015-16.
However, this final analysis determined that there was additional Measure A fund
balance which was offset by a very small shortage of regular General Fund balance.
This delineation is important since Measure A funds are tracked and budgeted
separately from the rest of the General Fund. Additional Measure A fund balance is
$13,461,009 and the shortage of regular General Fund balance is $1,795,647.
The additional Measure A fund balance of $13,461,009 was primarily related to the
process of re-appropriating FY 2014-15 allocations to FY 2015-16. The $12,399,200 of
Measure A funds set aside for the Santa Clara Valley Medical Center Emergency Room
renovation as part of the FY 2014-15 Adopted Budget were not re-appropriated in the
FY 2014-15 year-end re-appropriation budget process. As a result, these funds became
part of the final FY 2014-15 available fund balance. Also, further detailed analysis of
Measure A funds allocation and expenditures yielded additional Measure A fund
balance of $1,061,809. Actions described later in this document include recommended
appropriation of these funds consistent with the original purpose.
Regular General Fund balance was remarkably close to the estimated fund balance of
$281,623,708 used in the FY 2015-16 Adopted Budget. However, for the first time in
many years it was actually less than the estimated fund balance by $1,795,647. Thus, the
net additional fund balance for the General Fund is a combination of additional
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
4
Measure A fund balance of $13,461,009 offset by a shortage of regular General Fund
balance of $1,795,647.
Recognition of additional prior-year fund balance is a routine action for the Mid-Year
Budget Review. The following table reflects the difference between the initially
projected fund balance and actual fund balance since FY 2005-06. The factors that
contribute to fund balance beyond initial projections are many and most reflect
circumstances unique to a particular year.
Table 1: Historical Adjustments to Fund Balance ($ millions)
Fund
Balance
from
Fiscal Year
For Use in
Fiscal Year
Assumed
in
Approved
Budget
Adjustment
at Mid-Year
Total
Fund
Balance
FY 2014-15 FY 2015-16 $299.53 $11.67 $311.20
FY 2013-14 FY 2014-15 $180.90 $35.90 $216.80
FY 2012-13 FY 2013-14 $205.35 $9.40 $214.75
FY 2011-12 FY 2012-13 $127.60 $26.40 $154.00
FY 2010-11 FY 2011-12 $99.12 $36.30 $135.42
FY 2009-10 FY 2010-11 $121.66 $3.50 $125.16
FY 2008-09 FY 2009-10 $126.26 $3.00 $129.26
FY 2007-08 FY 2008-09 $93.20 $3.00 $96.20
FY 2006-07 FY 2007-08 $167.03 $24.40 $191.43
FY 2005-06 FY 2006-07 $178.96 $51.10 $230.06
Current fiscal year (FY 2015-16) revenue and expenditure performance will be discussed
later in this report in the section relating to the status of General Fund revenues and
expenditures for FY 2015-16, including an initial projection of the FY 2015-16 fund
balance.
Recommendations Related to General Fund Reserves
General Fund Contingency Reserve
Fiscal Impact
FY 2015-16: Increase Contingency Reserve by $19,962,235
Board of Supervisors Policy 4.3 established the goal of setting the General Fund
Contingency Reserve at 5% of General Fund revenues, net of pass-through revenue. The
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
5
FY 2015-16 Adopted Budget set the Contingency Reserve at $155,587,079, about $31.7M
in excess of the amount targeted by the policy. This action replenishes the Contingency
Reserve to 5% of General Fund revenue less pass-through revenue and including all
proposed mid-year actions.
Subsequent to July 1, 2015 the Board of Supervisors has approved a number of actions
affecting the use of the Contingency Reserve.
Table 2: Status of General Fund Contingency Reserve
Board Action
Impact on
Reserve
Cumulative
Level of
Reserve
FY 2015-16 Contingency Reserve at July 1 $155,587,079
F85#041 Community Choice Energy Projects ($150,000) $155,437,079
F85#029 North County Cold Weather Shelter ($288,148) $155,148,931
F85#069 North County Cold Weather Shelter ($673,350) $154,475,581
F85#057 Human Relations Commission ($16,760) $154,458,821
F85#060 Housing Task Force Recommendations ($17,166,907) $137,291,914
F85#059 Custody Health position add/delete ($18,346) $137,273,568
F85#076 Hamlin Court Warehouse ($6,525,000) $130,748,568
F85#087 Augment CREBS Renewables for Revenue ($2,150,000) $128,598,568
F85#090 SEIU Wage Increase ($10,412,615) $118,185,953
F85#095 Jail Needs (staffing and various costs) ($2,963,464) $115,222,489
F85#067 CBO cost of living adjustment ($25,258) $115,197,231
F85#091 Assistant Sheriff add/delete 28,689 $115,225,920
F85#066 Victim Witness Services $213,111 $115,439,031
F85#124 FY15 CA Homeland Security Grant $632,310 $116,071,341
F85#130 Jail ADA modifications ($500,000) $115,571,341
F85#126 Probation Amnesty Program $53,000 $115,624,341
F85#134 CEO Office of Human Relations position ($40,428) $115,583,913
F85#129 Custody Health Pilot Project ($5,777,236) $109,806,677
Current Status of Contingency Reserve $109,806,677
Recommended Increase in Mid-Year Budget
Review (action pending)
$19,962,235 $129,768,912
F85#41 Silicon Valley Community Choice Energy
Partnership (action pending)
($450,000) $129,318,912
Adjusted Status of Contingency Reserve $129,318,912
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
6
The Contingency Reserve is the County’s largest unobligated reserve. The reserve is
appropriated each year from prior year fund balance and therefore unspent
Contingency Reserve funds are the primary source of funding for the Contingency
Reserve in the subsequent fiscal year.
The Administration recommends that all available funds not otherwise allocated during
the Mid-Year Budget Review be allocated to the Contingency Reserve pending
subsequent action by the Board of Supervisors to:
ensure maximum financial flexibility to address unforeseen fiscal problems or
natural disasters,
secure a source of funding for the future fiscal year Contingency Reserve, and
provide additional future flexibility for funding one-time Board priorities.
SCVMC Bed Building 1 (BB1) Project
Fiscal Impact
FY 2015-16: $ 27,000,000 one-time allocation of assigned fund balance
This adjustment will allocate an additional $27 million to complete the BB1 Project, the
largest portion of the Seismic Safety Program (SSP). When the BB1 Project was
temporarily put on hold, it impacted other projects in the SSP including the Services
Building Replacement (SBR), replacing Old Main East/West with a new connector
between the hospital facilities, and wayfinding and landscaping projects. The County
has undertaken steps to install temporary utilities so the SBR project can move forward;
however, restarting the BB1 Project is likely to absorb a large portion of the unexpended
budget in the program. Thus this increase in allocation is recommended.
Allocation of Redevelopment Agency Dissolution Proceeds to Retiree Health
Fiscal Impact
FY 2015-16: $7,195,850 one‐time allocation of committed fund balance
Per the Board Resolution adopted on June 17, 2013 (Agenda Item No. 8), $7,195,850 in
proceeds from the allocation of assets and property sales from the redevelopment
agency dissolution process are to be dedicated towards the County’s share of retiree
health costs, with such funds being placed into the California Employers’ Retiree
Benefit Trust (CERBT). These proceeds were not appropriated in the FY 2015-16 budget
process as there was uncertainty as to both the amount of money that would be
received and when the proceeds would be available. The funds are first allocated to
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
7
operating departments and then departments are charged an additional amount for
retiree health through the bi‐weekly payroll to assure proper transfer of funds to the
CERBT.
Modifications to the FY 2015-16 Budget with Ongoing General Fund Fiscal Impact
Modifications with an ongoing fiscal impact are proposed to address urgent needs that
have arisen since the adoption of the budget. The actions discussed below relate to
critical, unanticipated challenges that need to be addressed before the June 2016 Budget
Hearing.
Clerk of the Board
Fiscal Impact
FY 2015-16: $39,526
FY 2016-17: $123,981
This action adds 1.0 full-time equivalent (FTE) Management Analyst/Associate
Management Analyst-B position to the Office of the Clerk of the Board in direct
response to increased operational needs. The cost for the remainder of FY 2015-16 is
$39,526 and the ongoing cost in FY 2016-17 will be $123,981. The new position will help
address the increased responsibilities, including research, review and analysis
associated with creating and/or revising policies, procedures and systems, as well as
written reports as a result of referrals from the Board of Supervisors.
Controller-Treasurer Department
Fiscal Impact
FY 2015-16: ($6,840)
FY 2016-17: ($19,114)
Harvey M. Rose Associates, LLC, presented the results of its audit of the Controller-
Treasurer Department to the Finance and Governmental Operations Committee in
November 2015. The audit recommended that the Controller-Treasurer Department
develop systems and policies to more proactively assert its stewardship role in the
County.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
8
This action adds 1.0 FTE Senior Management Analyst to the Central Payroll Division
and 1.0 FTE Senior Accountant to the General Accounting Division while deleting 1.0
FTE Fixed Income Portfolio Manager and 1.0 FTE Account Clerk II. The new positions
will address some of the audit findings in the report including resumption of payroll
audits; updating and maintaining financial and operational policies and procedures;
resumption of Countywide payroll, Cost Plan, and SB-90 training for all accounting and
financial staff; and development and implementation of a comprehensive Departmental
monthly management information reporting system.
Table 3: Controller-Treasurer Position Adjustments
Requested Item Classification FY 2016 Cost FY 2017 Cost
Add 1.0 FTE Sr. Accountant $45,843 $143,854
Add 1.0 FTE Sr. Management Analyst $45,822 $143,798
Delete 1.0 FTE Fixed Income Portfolio Manager ($68,582) ($211,950)
Delete 1.0 FTE Account Clerk II ($29,923) ($94,814)
Total ($6,840) ($19,114)
This action results in a cost savings to the General Fund in the amount of $6,840 in FY
2015-16 and $19,114 in FY 2016-17. The cost savings is a result of the Department adding
and deleting two FTEs in an effort to re-organize and be fiscally responsible to the
County’s budgetary resources.
County Counsel
Fiscal Impact
FY 2015-16: $71,627
FY 2016-17: $183,727
In response to an increase in workload in the areas of Health and Hospital System
(HHS), Office of Independent Defense Counsel (IDO), and Litigation, this action
recommends the addition of six full time positions and one half-time position, as
indicated in the table below.
HHS legal service needs have increased due to greater interest in Custody Health
Services, Behavioral Health Services and greater demand for subpoenas and records
requests, resulting in the need for 1.0 FTE Attorney, 1.0 FTE Paralegal and 0.5 FTE Legal
Secretary.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
9
Table 4: County Counsel New Positions
Position FTE Assigned Area
Attorney-County Counsel I/II/III/IV 2.0 HHS (1) & Litigation (1)
Senior Paralegal/Paralegal 2.0 HHS (1) & Litigation (1)
Legal Secretary II/I 0.5 HHS
Legal Clerk 1.0 Litigation
Office Specialist III 1.0 IDO
Total 6.5
The Order to Show Cause Program within IDO is a high volume practice area, with
over 800 cases per year, requiring case management and accurate record keeping and
reporting to assure adequate and cost-effective representation to the defendants. The
addition of 1.0 FTE Office Specialist III position, will provide the necessary level of
clerical support of case management and records.
Litigation provides services to Employee Services Agency (ESA) Insurance Risk
Management Department and defends tort, employment and civil rights actions. As the
County faces complex litigation matters including liability claims, personnel matters,
and ongoing cases, there is an immediate need for additional resources, including 1.0
FTE Attorney, 1.0 FTE Paralegal and 1.0 FTE Legal Clerk.
The net cost to the General Fund of the positions is $71,627 for FY 2015-16 and $183,727
for FY 2016-17, as position costs are offset by a reimbursement from ESA’s
Liability/Property Insurance Fund (0075). The cost to Fund 0075 for the remainder of FY
2015-16 is $310,608 and the ongoing cost in FY 2016-17 is $1,002,840.
Registrar of Voters
Fiscal Impact
FY 2015-16: $150,000
FY 2016-17: $150,000
The Registrar of Voters is requesting a mid-year budget augmentation of $150,000
ongoing to purchase screen readers to implement Assembly Bill 683. The Bill, which
went into effect on January 1, 2016, requires counties that provide sample ballot and
voter information on their websites to comply with federal and industry standards for
accessibility to persons with disabilities (particularly for voters who are visually
impaired) and make information on county election websites readable by screen-
reading technology.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
10
County Communications
Fiscal Impact
FY 2015-16: No Impact
FY 2016-17: $643,595
This action adds four positions and $8,000 to procure a web-based learning and records
management system as part of an overall plan to address urgent recruitment and
retention needs within County Communications. Details of the need for this action are
included in Legislative File 79534.
The positions being added are: 1.0 FTE Chief Communications Dispatcher position, 1.0
FTE Supervising Communications Dispatcher position, 1.0 FTE Senior Communications
Dispatcher position and 1.0 FTE Administrative Assistant position. By doubling the
current staff of the Support Services Division, County Communications will be able to
provide sustained initial and ongoing training, and development in order to retain
existing and new staff. The addition of the three mid-management positions will allow
for much needed coverage and oversight, in turn reducing the amount of usage of
overtime.
These actions will not have an impact on the General Fund budget in FY 2015-16, as the
cost will be offset by salary savings from vacant positions. The ongoing costs for these
actions in FY 2016-17 will be $643,595.
Office of the Sheriff Sergeant for Internal Affairs in the Office of the Sheriff
Fiscal Impact
FY 2015-16: $72,975
FY 2016-17: $229,610
In response to current workload needs in the Internal Affairs (IA) unit, this
recommendation adds 1.0 FTE Sheriff Sergeant to investigate use of force reports.
Internal Affairs has recently been tasked with reviewing every use of force report,
regardless if a complaint was or was not made. The number of IA reports have
increased, and staff is struggling to complete the investigations during the limit set by
statute. In addition, Pitchess motions have increased significantly, due to changes in the
law making it a requirement for defense counsel in many cases to request a Pitchess
motion. A Pitchess motion is a request made by the defense in a California criminal case
to access an officer's personnel information when the defendant alleges that the officer
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
11
used excessive force or lied about the events surrounding the defendant's arrest. IA staff
is also required to appear in Court for 4-8 hours for each one of these motions.
Correction of a Technical Error
Fiscal Impact
FY 2015-16: ($408,064)
FY 2016-17: ($408,064)
In the FY 2015-16 Recommended Budget, the Board approved the addition of a Sheriff’s
Sergeant for the training unit, along with a matching reimbursement from the Justice
Training Center Trust Fund. This action changes the budget to correctly convey the
benefit to the General Fund from the Justice Training Center Trust Fund and this will be
of ongoing benefit to the General Fund.
Department of Correction
Fiscal Impact
FY 2015-16: $1,140,500
FY 2016-17: $2,272,200
The Department of Correction had five contracts with other counties to provide acute
in-custody mental health services for inmates. On December 15, 2015, the Board ratified
the termination of these agreements. This is one of many measures the Board has taken
to address capacity issues in the jail system, and opens up mental health beds so that
they are available for the County’s inmates. The contracts were terminated effective
January 15, 2016. This action decreases revenue in FY 2015-16 in the amount of
$1,140,500 related to agreements for mental health beds with other counties. The FY
2016-17 impact will be a revenue loss of $2,272,200.
Employee Services Agency
Fiscal Impact
FY 2015-16: $52,435
FY 2016-17: $147,438
The addition of 1.0 FTE Senior Human Resources Analyst (Sr. HRA) is needed to
provide the necessary recruitment support to address the Communications dispatcher
vacancies in the County Communications Department. At the December 15, 2015
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
12
meeting, the Board requested County Communications to develop a plan for adding
additional resources necessary to address the urgent recruitment and training needs
related to dispatcher vacancies. As part of the plan, the Administration recommends
adding this position, in addition to adding positions in County Communications. The
Sr. HRA will focus on recruiting, classification, and process improvement for County
Communications and other departments with difficult to recruit classifications.
Social Services Agency - Administrative Office 2011 Realignment Growth Revenue
Fiscal Impact
FY 2015-16: ($2,914,846)
FY 2016-17: ($2,914,846)
This action recognizes unbudgeted revenues related to 2011 Realignment revenue
growth from FY 2014-15.
Superior Court Loss of Reimbursement Revenue
Fiscal Impact
FY 2015-16: $ 83,111
FY 2016-17: $ 83,111
This action recognizes a reduction in reimbursement revenue from the Superior Court
of California resulting from the termination of a service agreement related to sharing
staffing costs for the Dependency Court reception desk due to State budget constraints.
Social Services Agency - Department of Adult and Aging Meals on Wheels
Fiscal Impact
FY 2015-16: $147,000
FY 2016-17: $147,000
The action allocates funds to the Meals on Wheels program to provide additional meals
to seniors in response to a 10 percent increase in the demand for meals over FY 2014-15.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
13
Senior Nutrition Program
Fiscal Impact
FY 2015-16: ($101,006)
FY 2016-17: ($101,006)
This technical adjustment for the Senior Nutrition program is needed to reflect a net
increase to the current Federal revenue budget.
Social Services Agency - Categorical Aids Trafficking and Crime Victims Assistance Program
Fiscal Impact
FY 2015-16: $6,411
FY 2016-17: $6,411
This action increases the Trafficking and Crime Victims Assistance Program
expenditure budget to address caseload growth and increased revenue resulting from
the broadening of eligibility requirements.
2011 Realignment Growth Revenue
Fiscal Impact
FY 2015-16: $342,844
FY 2016-17: $342,844
This action recognizes restricted 2011 realignment growth revenue of $3,936,151, and
increases related assistance expenditure appropriation by $4,278,995, to allow the
County to provide its share of service costs, resulting in a net ongoing cost to the
General Fund of $342,844.
Office of the County Executive
Fiscal Impact
FY 2015-16: $25,000
FY 2016-17: $25,000
On November 17, 2015, the Board of Supervisors approved the implementation of an
annual competitive process to fund County of Santa Clara July 4th Fireworks Events and
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
14
directed the Administration to recommend an ongoing appropriation during the FY
2015-16 Mid-Year Budget process.
Modifications to the FY 2015-16 Budget with One-time General Fund Fiscal Impact
Modifications for one-time funding of projects or additional resources for limited
duration are proposed to address urgent needs that have arisen since the adoption of
the budget. The actions discussed below relate to critical, unanticipated challenges that
need to be addressed before the June 2016 Budget Hearing and budgetary corrections
necessary due to errors, omissions and revised estimates.
2012 Measure A Program
Fiscal Impact
FY 2015-16: $13,461,009
This action re-appropriates $12,399,200 of Measure A Fund balance to SCVMC for the
Emergency Room construction project, $63,632 to Social Services Agency for contracts
with Project WeHope and Kids in Common as was the original intent of the initial
allocation of funds, and establishes a reserve of $998,177 for School Linked Services
contracts to provide adequate funding to fulfill the intent of the initial allocation of
funds.
Excess Educational Revenue Augmentation Fund Revenues
Fiscal Impact
FY 2015-16: ($30,600,000)
Since 1992, counties, cities, and certain special districts have been forced to shift a
portion of their property tax shares to the Educational Revenue Augmentation Fund
(ERAF). Per the State Revenue and Taxation code, once there is enough money in ERAF
to fulfill all of its obligations, the remainder is to be returned to the taxing entities who
contributed to it. This action appropriates $30,600,000 of one-time excess ERAF
revenues.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
15
Surveillance System Design for Main Jail North and Elmwood
Fiscal Impact
FY 2015-16: $820,000
On October 6, 2015, the Board received a report from Administration relating to the
Public Safety Action Plan. Among other items, the Public Safety Action Plan included
direction to rapidly expand and modernize the surveillance camera system throughout
the jail facilities. Work began in October to hire a contractor to assess the facility needs
and estimate the cost of this project. After careful review of the options and staff visits
to nearby jail surveillance systems, the contractor was selected and cost estimates were
provided. The Recommended Action allows the Department to move forward with the
design for the system.
Reserve for Jail Capital Projects
Fiscal Impact
FY 2015-16: $4,805,548
There is a need to allocate $4,805,548 in a reserve for various jail capital projects that
will need to be funded in the short term. As part of evaluations of the County’s jail
facilities, more funding will be needed for design and construction of potential
Americans with Disability Act modifications in the various jail facilities. Funding is
anticipated for the reconfiguration of the Main Jail North Booking area to support the
Mental Health interview process to ensure sufficient privacy of inmates during the
booking screening/interview process. This additional funding could also be utilized for
surveillance systems at Main Jail and the Elmwood facilities.
Office of the District Attorney Off-Cycle IT Request
Fiscal Impact
FY 2015-16: $600,000
The Office of the District Attorney experienced a system crash in October 2015,
resulting in minimal service for a week. This action allocates one-time funds for an off-
cycle Information Technology project to upgrade the system, increase storage capacity
with a new Storage Area Network (SAN), and create a back-up system. The SAN will
triple data storage capacity, with the ability to expand to meet future needs. Video and
audio storage needs have increased over the last few years, as a large amount of the
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
16
evidence used in cases are in those formats, rather than in the form of paper documents.
With the advent of body-worn cameras in several law enforcement agencies, these
storage needs are projected to grow very rapidly.
DNA-ID Trust Fund
Fiscal Impact
FY 2015-16: ($27,520)
This technical adjustment allocates the full amount of a transfer from the DNA
Identification Trust Fund (Fund 0230) to the Department of Corrections General Fund
budget (cost center 3426 - Mail Jail North) since only a partial amount was included in
the FY 2015-16 Adopted Budget. The transfer-in budget amount needs to increase by
$27,520 to reflect the funding of two Correctional Officers from Proposition 69 revenue
and then shifted to the General Fund where the cost is incurred.
Clerk of the Board
Fiscal Impact
FY 2015-16: $45,000
At the October 6, 2015 meeting, the Board adopted Resolution No. BOS-2015-138
establishing the Blue Ribbon Commission on Improving Custody Operations (Blue
Ribbon Commission). The Clerk of the Board, in support of the commission, has
incurred costs for consultant fees, overtime, interpretation services, webcasting,
technical support, and office supplies.
Social Services Agency - Administrative Office
Fiscal Impact
FY 2015-16: $1,020,226
This technical adjustment re-appropriates the Youth Summer Jobs Initiative Pilot
program’s unspent funds from FY 2014-15.
Public Defender’s Office
Fiscal Impact
FY 2015-16: $1,282,859
This technical adjustment re-appropriates unspent FY 2014-15 funds for the Public
Defender’s Office Case management system.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
17
Employee Services Agency
Fiscal Impact
FY 2015-16: $25,000
This technical adjustment re-appropriates unspent FY 2014-15 funds for the Learning
and Employee Development program to continue work with a vendor to convert the
New Employee Orientation training into an online format.
Special Programs
Fiscal Impact
FY 2015-16: $49,212
The County generally provides an annual contribution to Silicon Valley Creates
(formerly Silicon Valley Arts Council) in an amount equal to the prior year Transient
Occupancy Tax recognized by the County. This action will increase the FY 2015-16
appropriation for this item to match the FY 2014-15 Transient Occupancy Tax revenues
recognized by the County.
Office of the County Executive Emergency Management Performance Grant (EMPG) 2015
Fiscal Impact
FY 2015-16: ($138,093)
This action recognizes grant reimbursement in the amount of $138,093 related to
funding the salary and benefits of a position in the Office of Emergency Services.
Unfunded Contracts
Fiscal Impact
FY 2015-16: $620,888
This action increases the contract services budget in the County Executive’s Office for
the following unfunded contracts:
Hurst Brooks Espinosa (HBE) LLC ($107,000) – An agreement to provide professional
legislative advocacy services to the County of Santa Clara.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
18
Enterprise Foundation, Inc. of the HCCSV ($290,000) - An agreement to provide
funding that serves as the match for annual funding from the Small Business
Administration.
Bill Wilson Center ($23,888) - This technical adjustment re-appropriates unspent FY
2014-15 funds for the Bill Wilson Center.
Moscone Emblidge & Otis ($200,000) – An agreement to provide legal investigative
services relating to the Blue Ribbon Commission on improving Custody Operations.
Modifications to the FY 2015-16 Budget with No Net General Fund Fiscal Impact Modifications with no net fiscal impact to the General Fund include technical
adjustments that correct the details of a specific appropriation or reorganize existing
appropriations, and adjustments to budgeted revenue associated with matching
changes to expenditures to more accurately reflect the projected actual activity.
The majority of adjustments recommended for non-General Fund departments are
related to General Fund recommendations, recognizing transfers from restricted funds
to/from the General Fund. All increased expenditures in these funds that are not
matched by increased revenues are covered by fund balance in the specific fund.
Supervisorial District Three Event Donations District Three has received donations in the amount of $7,740 from various entities.
These donations support events sponsored by the District Office, such as Day on the
Bay. This action increases the expenditure budget for these events and documents the
revenue source as donations.
Consumer and Environmental Protection Agency Premium Pay Increase
This is a technical adjustment that increases premium pay for employees previously
transferred from the Household Hazardous Waste Fund to the General Fund, as well as
reimbursements from Fund 30. There is no net impact to the General Fund, but $12,000
will be transferred in FY 2015-16 and $15,900 will be transferred ongoing beginning in
FY 2016-17.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
19
Reimbursement Adjustment for Services Rendered
This ongoing action adjusts the Recycling & Waste Reduction Division (Fund 0037)
budget by $120,000 to reimburse the Household Hazardous Waste Program (Fund 0030)
for staff time. The amount is calculated based on current FY 2015-16 costs and the
department anticipates the ongoing amount will remain the same.
Household Hazardous Waste Program Revenue
In June 2014, the Household Hazardous Waste Program (Fund 0030), was awarded a
$305,739 grant from CalRecycle under the Used Oil Competitive Grant Program to
conduct a countywide mass media campaign to encourage residents to properly recycle
used motor oil and oil filters. The term of the grant is June 12, 2014 to April 15, 2016.
The total amount expended in FY 2014-15 was $39,605; this one-time action recognizes
the remaining balance of $266,134 and appropriates expenditures in the same amount.
Public Health Department Lead Settlement Trust Fund
This one-time action will transfer $151,816 from the Lead Settlement Trust Fund to the
General Fund and will increase General Fund expenditures in the Department of Public
Health for lead abatement services.
Emergency Preparedness Grant
The Department of Public Health receives grant funding from the California
Department of Public Health (CDPH) for activities relating to emergency preparedness.
These actions recognize additional one-time revenues and expenditures in the amount
of $15,993, and redistribute current budget among seven cost centers to correctly align
County budget with CDPH funding.
Chronic Disease and Injury Prevention Revenue
The Chronic Disease and Injury Prevention program’s FY 2015-16 budget includes
funding that expired in June 2015. This adjustment reduces ongoing revenue and
expenditure by $65,000 to accurately reflect the department’s current budget.
Public Health Pharmacy
Recently the Pharmacy has exceeded the revenue budget as well as the expense budget.
This ongoing adjustment to the General Fund increases revenues and expenses by
$2,000,000 to align the budget with actual experience.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
20
Office of the District Attorney This action moves budget authority within the Office of the District Attorney’s budget
to realign budget to the appropriate cost center or general ledger account.
Department of Child Support Services Federal Title IV-D- Federal Financial Participation
This action recognizes an additional $300,000 Federal Financial Participation (FFP)
reimbursement and increases the professional services budget by $300,000 to cover
additional expenditures that exceed the State allocation. These expenditures support a
66% FFP reimbursement with a 34% local match. The local match will be covered by
existing Department of Child Support Services (DCSS) allocations.
Federal Title IV-D & State Support Enforcement Incentive Revenues
This net-zero action recognizes $113,552 in Federal Title IV-D Child Support revenue
and $58,496 in State Support Enforcement revenue, as well as the offsetting expenditure
budget in DCSS.
Special Department Expense
This action transfers $127,724 from Fund 0193 fund balance to the General Fund to
increase expenditures by $127,724 in order to reimburse the State DCSS for unallowable
expenditures based on final audit findings.
Santa Clara Valley Medical Center Move HealthLink Implementation budget to Custody Health Services
This action transfers $2.5 million fixed asset budget for the expansion of HealthLink
from Santa Clara Valley Medical Center (SCVMC) to Custody Health Services (CHS).
This action would reduce the budget for both expenditures and reimbursement
revenues in SCVMC by $2.5 million, while having no net impact on the General Fund.
In October, the Board approved the transfer of $2.5 million from CHS to SCVMC to
support the implementation of HealthLink. This modification was done so that HHS
Information Services, which is part of SCVMC, could oversee the project. HHS Finance
is now recommending that the budget for the project be transferred back to Custody
Health Services (CHS). The asset will reside in CHS; therefore, the budget should be
transferred to CHS during FY 2015-16.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
21
Custody Health Services provided by SCVMC
This adjustment will align the SCVMC’s and Custody Health Service (CHS) budgets for
custody health services, including laboratory, pharmacy, and mental health services.
Over the past few years, SCVMC has billed CHS for medical services provided to
inmates in excess of the General Fund budget for those services.
This action will increase expenditures in CHS by $1.9 M, increase revenues at SCVMC
by $1.9 M, and decrease General Fund subsidy to SCVMC by $1.9 M, resulting in no net
impact on the General Fund and no net impact on SCVMC fund (0060). This action also
increases the budget in the Department of Corrections, Probation Department, and
Mental Health Services Department, all of which reimburse CHS for costs associated
with inmate care.
Employee Services Agency Transfer Internship Program from SCVMC to ESA
During the FY 2015-16 Budget Hearings, the Board of Supervisors approved funding to
provide internship opportunities for high school students in the SCVMC budget. In
order to extend opportunities beyond SCVMC, the implementation of the internship
program will be administered by the Employee Services Agency. This action transfers
$155,000 from SCVMC to ESA’s Human Resources Department.
Remove Revenue No Longer Needed in Workers’ Compensation Program
This action reduces overstated revenue of $5.5 M in in the Worker’s Compensation
Fund (0078). The revenue account Services-General Fund in the Workers' Compensation
Program previously included Labor code 4850 costs. However, this revenue account is
no longer needed as Labor Code 4850 costs are now collected through rates charged to
affected departments.
Add Director of Risk Management
This action adds 1.0 FTE Director of Risk Management and increases reimbursements
from Workers’ Compensation and Liability/Property Insurance Funds to cover the
position costs of $55,552 in FY 2015-16 and $223,404 ongoing. These Internal Service
Funds will include this additional cost in its revised FY 2016-17 rates to departments
(both General Fund and Non-General Fund) in March.
The Director of Risk Management will oversee the Workers' Compensation, Risk
Management, Liability/Property Insurance, Liability/Property Claims, and Occupational
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
22
Safety and Environmental Compliance programs. This executive position is needed due
to the reorganization of the Employee Services Agency and the need for expertise in the
administration of risk management programs of self-insured liability, workers'
compensation insurance programs, loss prevention, and workplace safety.
Criminal Justice System-Wide Costs (AB109) This action is a technical adjustment moving appropriations between Criminal Justice
System-Wide Costs and the Behavioral Health Services Department related to actions
taken as part of the FY 2014-15 re-appropriation of AB109 funds.
Office of the County Executive Stanford University Fellowship Program
During the FY 2015-16 Budget Hearings, the Board of Supervisors approved an
appropriation to continue funding the fellowship program with Stanford University for
three years. The Board allocated $90,000 from the General Fund to the Office of the
Clerk of the Board. This action moves the funding to the Office of the County Executive
where the contract is administered.
SJSU Social Impact Program
During the FY 2015-16 Budget Hearings, the Board of Supervisors approved an
appropriation to continue funding the social impact program for one year with San Jose
State University. The Board allocated $66,200 from the General Fund to the Office of the
Clerk of the Board. This action moves the funding to the Office of the County Executive
where the contract is administered.
Vietnamese American Service Center Model
On June 17, 2014 during the FY 2014-15 Budget Hearings, the Board of Supervisors
approved an appropriation to establish a Vietnamese American Service Center Model.
The Board allocated $190,000 from the General Fund to the Department of Behavioral
Health. This action moves the funding to the Office of the County Executive where the
initiative is administered.
Pay For Success Telecare Contract
On August 25, 2015, the Board of Supervisors approved a no-cost contract agreement
with Telecare Corporation related to Pay For Success project efforts. Since that time the
County has been awarded a $250,000 grant from the Nonprofit Finance Fund (NFF)
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
23
with a matching County commitment of $250,000. The budget for Telecare was
established at $370,000 with NFF appropriating $245,000 of its $250,000 grant to the
Telecare contractors and the remaining $125,000 to be realized via anticipated scope of
work savings. The County will receive reimbursement from NFF for both County and
Telecare time that is charged to the grant and will be responsible for disbursing
payment. This action amends the Telecare agreement and adds a budget allocation of
$245,000 to the contract so that received NFF reimbursement funds can be distributed.
Pay For Success NFF Grant-Travel
This action recognizes and budgets NFF Grant funds in the amount of $5,000 to
reimburse travel expenditures of County Counsel staff engaged in Pay for Success
efforts.
Office of Emergency Services Contract
This action deletes the vacant 1.0 FTE Deputy Director of Emergency Preparedness
position and adds the savings of $149,463 in FY 2015-16 and $153,200 for FY 2016-17 to
the services and supplies contract line to fund the County’s contract with the Santa
Clara County Fire Department to provide these services.
Office of Women’s Policy
The Office of Women’s Policy administers two restricted funds that receive monies
from court filings. These funds support the operation of shelters for victims of domestic
violence. This action will synch actual funding receipts (increase of $59,851) to budgeted
expense authorization. Funds from the federal Justice Assistance Grant (JAG) are held
in a restricted fund. The JAG actions recognize interest income of $5,089.75 and adjusts
the revenue budget of the trust fund.
Behavioral Health Services Acute Psychiatry Services
This adjustment will align the SCVMC and Behavioral Health Service (BHSD) budgets
for Acute Psychiatric services provided by SCVMC, based on actual experience.
SCVMC has billed BHSD for expenditures in excess of the expenditure budget in the
General Fund. This ongoing action will increase expenditures in BHSD by $3.5 M,
increase revenues at SCVMC by $3.5 M, and decrease General Fund subsidy to SCVMC
by $3.5 M, resulting in no net impact on the General Fund and no net impact on
SCVMC Enterprise Fund 0060.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
24
Substance Use Treatment Services Laboratory Costs
During FY 2014-15, $868,000 of ongoing General Fund was allocated to BHSD to cover
an increase in costs related to laboratory services provided by SCVMC. The revenue
budget in SCVMC was increased, as was the expenditure budget in BHSD to cover the
estimated cost increase. The action was offset by a decrease in the General Fund subsidy
to SCVMC. Upon further review, the laboratory costs are $340,000 lower than expected;
therefore, $340,000 of the adjustment is being reversed. This has no net impact on the
General Fund and no Net Impact on SCVMC Enterprise Fund 0060.
Transfer MHSA position from SCVMC to Mental Health Services
This adjustment transfers 1.0 FTE vacant Psychiatric Technician II from SCVMC to
BHSD to support psychiatry services at Central Wellness. The position is funded by
Mental Health Services Act funds. The action reduces position expenditures and
reimbursement revenues in SCVMC, while increasing position expenditures and
reducing reimbursement expenditures in General Fund. The net impact is no impact to
the General Fund and no net impact on SCVMC Fund 0060.
Locum Tenens Funding
This adjustment transfers anticipated salary savings to professional services to cover
additional needs for Locum Tenens contract work due to vacant positions. This has no
net impact to the General Fund.
Cost of Living Adjustments
This adjustment recognizes additional MediCal and Early and Periodic Screening,
Diagnostic, and Testing (EPSDT) 2011 Realignment funding and an increase to contract
services. This is due to the cost of living adjustment approved by the Board on
November 17, 2015, for Community Based Organizations and the ability of the BHSD to
leverage additional reimbursements. This action recognizes new revenues and new
expenditures of $3.6 M in the General Fund and in Behavioral Health Trust Fund (0439),
resulting in no net impacts to both funds.
Health Donation Trust Adjustment
Reduce revenues and expenditures in the Mental Health Donation Trust Fund, a
restricted fund, to tie to projected actuals. This action has no net impact on fund 357.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
25
Social Services Agency – Administrative Office This is a technical adjustment to increase $155,130 in expenditure and revenues budgets
for updated In-Home Supportive Services (IHSS) Maintenance of Effort (MOE).
Social Services Agency – Categorical Aids Technical adjustments to Categorical Aids realigns $1.8 million of expenditure
appropriation to reflect funding allocation changes received after the FY 2015-16 Budget
and after other Agency budget modification were approved. There is no fiscal impact
to the General Fund.
Responses to Board Referrals for Mid-Year Budget Review
General Fund Community Based Organizations
Fiscal Impact
FY 2015-16: $800,000
At the November 17, 2015 Board of Supervisors meeting (Agenda Item #16, Legislative
File #77937), the Board of Supervisors approved a cost of living adjustment for General
Fund Community Based Organization (CBO) contracts and directed Administration to
recommend an additional amount to be reserved for allocation to CBOs to address
needs aligned with County service priorities as they specifically relate to the provision
of services and activities in their contracts with the County in the following areas:
technology needs; living wage implementation; and service-related capital needs.
Through the Mid-Year process, Administration recommends a one-time allocation of
$800,000 to off-set one-time service related capital and technology needs (e.g., funding
for technology to interface with the County’s Electronic Health Record). Administration
does not have a cost estimate for anticipated needs/requests, and actual costs associated
with these requests may total more or less than $800,000.
The Administration does not recommend allocating funding for living wage
implementation through the Mid-Year process, as the cost is recurring and anticipated
to be in the range of $1.6 million to $15 million for all living wage-applicable contracts.
These costs are not directly related to implementation and cost increases would be
reflected on a contract-by-contract basis.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
26
Deletion of Chronically Vacant Positions
Fiscal Impact
FY 2015-16: ($231,519)
FY 2016-17: ($747,936)
During the summer and fall of 2015, Administration worked with the Harvey Rose
Associates, LCC, and the Finance and Government Operations Committee to analyze
positions vacant for more than five years. As a result of this effort, the Administration
recommends deleting a total of eight positions: one Clinical Research Associate position
at SCVMC, 1.5 FTE (2 positions) Licensed Vocational Nurse positions in Custody
Health, two Sheriff’s Sergeant Positions used to back-fill for long-term vacancies, one
Park Ranger II position, one Information Systems Manager II position at the Clerk of the
Board, and one Clinical Nurse Specialist position at SCVMC. Further, the
Administration recommends maintaining the appropriation equal to the cost of the
Licensed Vocational Nurse positions in Custody Health Services to fund the overtime
and extra help needed to support current operations.
Table 5: Summary of Deleted Chronically Vacant Positions
Position Department
FY 2015-16
Savings
FY 2016-17
Savings
Clinical Research Associate (1) SCVMC $19,662 $63,315
Licensed Vocational Nurse (2) Custody Health $0 $0
Sheriff’s Sergeant (2) Sheriff $115,518 $376,960
Park Ranger (1) Parks $0 $0
Information Systems Manager (1) Clerk of the Board $56,332 $180,503
Clinical Nurse Specialist (1) SCVMC $40,007 $127,158
Total $231,519 $747,936
Updates on Custody Staffing Items In response to a referral from the Board on September 29, 2015, the Office of the Sheriff
has provided reports to the Board on specific training topics for public safety staff,
including Implicit Bias training and Crisis Intervention Team training. Although the
Office of the Sheriff has requested funding as part of the Mid-Year Budget Review, the
County Executive’s Office of Budget and Analysis (OBA) is working with them to
monitor their overtime usage related to training for consideration later in the fiscal year
if an adjustment is necessary. It is anticipated that the Office of the Sheriff will request
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
27
ongoing funding needs related to this as part of the FY 2016-17 Recommended Budget
process.
As part of ongoing actions over the last few months regarding staffing needs in Office
of the Sheriff/Department of Correction (SO/DOC) to support the new mental health
teams and treatment, new programming, and other operational changes, the SO/DOC
requested overtime funding as part of the Mid-Year Budget Review. OBA is working
with them to monitor their overtime usage related to these needs for consideration later
in the fiscal year if an adjustment is necessary. It is anticipated that the SO/DOC will
request ongoing funding needs related to this as part of the FY 2016-17 Recommended
Budget process.
As part of the ratification of the Agreement with Traditions Psychology Group on
November 3, 2015, there was an acknowledgement that additional funding might need
to be added to the budget at mid-year to account for contract costs. As a result of
anticipated salary savings from the positions added at the December 15, 2015 Board
meeting to serve Custody Health Mental Health teams in the jails, Custody Health
Services is working with OBA to ensure there are sufficient appropriations for them to
cover the costs related to this contract.
Cost Allocation Plan Adjustments
Fiscal Impact
FY 2015-16: $1,623,781
As directed by the Board at the June 2015 Budget Hearing, the Administration is
providing an update to the Management Auditor’s recommendation to Intra County
Overhead (“Cost Allocation Plan”) charges related to the Information Service
Department (ISD).
The primary reason for the variance between the Recommended Budget and the
Management Audit proposed changes include adjustments that were made in February
2015 to direct bill ISD charges through the ISD Internal Services Funds instead of
through the Cost Allocation Plan. These adjustments were approximately $2.3 million.
The Management Auditor did not obtain and the Administration did not ensure
sufficient information related to these adjustments during the May 2015 review. As a
result, there was a difference in recommendations to the Board at the Budget Hearing.
Subsequent to the June 2015 Budget Hearing, there has been new information related to
the ISD adjustments as a result of Office 365 implementation and licensing charges. The
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
28
total net cost to the General Fund after calculating all adjustments is $1.6 million. The
Administration, Controller-Treasurer Department, and Management Auditor have met
and reviewed these final adjustments for FY 2015-16. These updates have also been
provided to the State Controller for approval.
FY 2015-16 Year-End Fund Balance Projection Each year at the Mid-Year Budget Review the Administration provides the first
projection of current year budget-to-actual variances in the General Fund based on
actual revenues and expenditures through December 31 (Accounting Period 06).
General Fund departmental Financial Status Reports reflect a positive year-end fund
balance based on actual experience as of Accounting Period 06 (AP06). Total
departmental contributions to the FY 2015-16 Year-End General Fund balance available
is estimated to be at least $54.3 million. This amount will be in addition to any
contributions from unused General Fund Contingency Reserve.
Table 6: Summary of General Fund Financial Status as of December 31, 2015
Current
Modified
Budget
Year to
Date
Actuals as
of AP06
FY 2016
Projected
Annual
Surplus/
(Deficit) %
Salaries & Benefits:
1,412,234,771
673,488,058
1,376,137,561
36,097,210 2.6%
Other Expenditures:
1,722,968,169
713,553,989
1,683,786,754
39,181,415 2.3%
Subtotal Expenditures
3,135,202,940
1,387,042,047
3,059,924,315
75,278,625 2.4%
Expenditure
Reimbursement
(237,246,394)
(107,561,570)
(233,762,014)
(3,484,380) 1.5%
Total Net Expenditures
2,897,956,546
1,279,480,477
2,826,162,301
71,794,245 2.5%
Total Revenue:
2,680,509,753
643,325,578
2,663,004,887
(17,504,866) (0.7%)
Estimated FY 2015-16 Fund Balance from Department Operations $54,289,379
Overall, General Fund departments are operating within budget. The primary sources
of anticipated additional fund balance are due to salary savings. While the level of
projected departmental contributions is large in terms of pure dollars, the overall
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
29
projection reflects only a 2.5 percent savings in net expenditures, mitigated by less than
1 percent revenue shortfall. Attachment A: AP 06 Financial Status Report – General
Fund provides more detailed projections by department.
The Mid-Year projection of fund balance is the most conservative projection because it
is the earliest in the year. An updated fund balance projection will be made in March
based on actual expenditures and revenues through February 2016. A projection based
on actual expenditures and revenues through April 2016 will be available for reference
prior to the budget hearing on the Recommended Budget.
Status of the FY 2016-17 Base Budget The Administration is projecting a maintenance budget for the General Fund in FY
2016-17, the budget period that begins July 1, 2016. Specific recommendations for
assuring a balanced fiscal year 2016-2017 budget will be provided in the County
Executive’s Fiscal Year 2016-2017 Recommended Budget. The Recommended Budget
will be produced and released on or near May 1, 2016.
It is important to recognize that the projections discussed below are for a fiscal year that
will not begin for another five months and will not end for another 17 months.
Projections at this early stage, particularly for revenues, are subject to change as we
move through the process and have access to more actual data, allowing for additional
analysis of trends and forecasts.
Summary of Major Assumptions
Salaries and benefit costs for the General Fund are expected to increase $85 million,
while non-labor costs are expected to increase by $22 million, resulting in a total
expenditure increase of $107 million between the current fiscal year and the next fiscal
year. The cost drivers include:
Agreements with employee bargaining units for salary adjustments and
realignments.
Increased cost for certain employee benefits such as pension, healthcare and
other insurance.
The full cost of new positions added in recent months that are only a partial cost
this fiscal year.
Jail and custody health investments being made this fiscal year with recurring
cost obligations.
Implementation of the Housing Task Force investments made thus far this fiscal
year with recurring cost obligations.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
30
In-Home Supportive Services and Community Based Organizations cost of living
adjustments.
Rate increases from software vendors, contracted service providers, and internal
service providers.
Discretionary revenues (primarily property tax receipts) are currently projected to
increase approximately $100 million and departmental revenues are currently projected
to increase approximately $10-$15 million in the General Fund, for a net increase of
$110-$115 million in General Fund revenue growth between the current fiscal year and
the next fiscal year. Since General Fund expenditures for current operations are on track
to increase by $107 million, this suggests the County can expect a principally
maintenance budget for FY 2016-17 with some flexibility to continue shoring up
administrative support for current service operations. It does not appear practical or
prudent to expand existing programs or initiate new programs.
A critical assumption at this point in the process is that the General Fund subsidy for
Santa Clara Valley Medical Center (SCVMC) will remain unchanged. All increased costs
for existing resources at SCVMC are assumed to be offset by increased revenue
generated by SCVMC operations. At this juncture staff is projecting a $31 million
increase in salary and benefit costs for existing resources at SCVMC and increased
charges from other County departments of approximately $14 million. Analysis of
SCVMC non-personnel costs and available revenue is underway, but an initial review
indicates that sufficient revenue may be available to cover year-to-year cost increases
for existing resources in FY 2016-17 but may not be adequate beyond next fiscal year.
Salaries and Benefits
The preliminary calculation of our year-to-year budget demand for salaries and benefits
reflects an expected $125 million increase from the FY 2015-16 Adopted Budget of $2.7
billion to the FY 2016-17 base budget of $2.8 billion – an increase of approximately 4.6%.
The total base budget increase of $125 million includes $85 million to the General Fund,
$31 million to the SCVMC Enterprise Fund and $9 million to all other funds.
When projecting salary and benefits costs for the coming fiscal year, the Office of
Budget and Analysis (OBA) adjusts salary tables to reflect current bargaining unit
agreements. Benefit rates are adjusted to reflect the most current estimates from the
Employee Services Agency. The single largest factor contributing to the increased year-
to-year cost is the net increase in wages provided to employees.
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
31
The cost of employee benefits continue to rise despite continued employee participation
in the cost of health insurance, retiree health benefits and CalPERS. The increased costs
described below represent the County cost of these programs.
1. Estimated health insurance premium year-to-year cost adjustments include
increases to the General Fund of approximately $17 million, from $171 million to
$188 million. Also, include increases to the SCVMC Enterprise Fund of
approximately $10 million, from $108 million to $118 million. Further, include
increases to the other funds of approximately $2 million, from $8 million to $10
million. The increase is based on the assumption that premium costs will
increase by 5% - 12%, which replicates historical trends.
2. Estimated retiree healthcare year-to-year cost adjustments include decreases to
the General Fund of approximately $3 million, from $72 million to $69 million.
Also, include decreases to the SCVMC Enterprise Fund of approximately $1
million, from $42 million to $41 million. Further, include decreases to the other
funds of approximately $1 million, from $12 million to $11 million. This initial
estimate is based on the actuarial valuation completed in December 2015 and
assumes payment of at least 90% of the annual required contribution (ARC). This
continues the strategy of bringing the annual contribution to the full ARC
beginning in FY 2017-18.
3. Estimated CalPERS Employer-share pension fund contribution requirements
year-to-year cost adjustments include increases to the General Fund of
approximately $18 million, from $190 million to $208 million. Also, include
increases to the SCVMC Enterprise Fund of approximately $10 million, from
$103 million to $113 million. Further, include increases to the other funds by
approximately $2 million, from $25 million to $27 million. The CalPERS rates as a
percentage of payroll are increasing from 18.19% to 18.98% for Miscellaneous
employees and from 32.88% to 36.23% for Safety employees.
Non-labor Expenses
All FY 2015-16 one-time expenditures (e.g. capital projects, technology projects) and
reserves have been removed from the FY 2016-17 base calculation.
Additional base adjustments for ongoing expenditures are expected to result in an
approximate net year-to-year increase of $35-$40 million. Examples of expenses to be
adjusted include leases, Internal Service Fund costs, and debt service. Another
significant adjustment is for In-Home Supportive Services (IHSS) expenditures where a
$1.36 million year-to-year increase is necessary to cover increased costs related to the
Board-approved wage increase for IHSS providers from $18.10/hour to $18.28/hour, and
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
32
a $2.45 million year-to-year increase is mandated to cover the 3.5% increase to the
County’s IHSS maintenance of effort (MOE). The IHSS program is projected to have a
total General Fund cost of $72.5 million in FY 2016-2017.
No across-the-board inflationary factor is applied to non-labor expenditures in the base.
Adjustments are considered on a case-by-case basis and must be associated with an
ongoing, unavoidable financial obligation for services or supplies to sustain the current
Board-approved level of service. Resource needs to expand an existing program or
initiate a new program are not considered in the base, but would be brought to the
Board for approval in the annual Recommended Budget if supported by the County
Executive.
Revenues
Estimation of General Fund revenues at the start of calendar year 2016 for the fiscal year
ending June 30, 2017 is difficult. Many of the State and Federal revenues received in the
first quarter of the current fiscal year represent FY 2014-15 receipts, so we do not yet
have clear FY 2015-16 actual data on which to make FY 2016-17 projections for many
revenue streams.
That stated, the data points that we are watching indicate that most of our major
discretionary revenues continue to trend positively. Initial projections would allow an
increase to budgeted General Fund revenues by approximately $100 million. Major
sources of projected revenue growth include property tax-related revenues and Public
Safety Sales Tax. Additionally, some of the increased expenditures assumed in the base
will be offset by increased departmental revenues, where such revenues are primarily
earned on the basis of cost recovery. Department estimates for operational revenue
(including realignment revenue) are not entirely available at the time of this report but
should provide revenue in the range of $10-$15 million more than the current fiscal
year.
Property Tax Related Revenue: Property tax-related revenue includes several
accounts that, while calculated on separate, specific factors, are largely
dependent on the assumption of assessed value roll growth. The most recent roll
growth figures provided by the Assessor reflect growth of 4.17% as of January 1,
2016. The Assessed Valuation roll is expected to grow from January to June. Last
fiscal year the roll growth at January 1 was 4.09% and by year-end was 8.78%.
The Office of Budget and Analysis is currently assuming a 6.5% roll growth,
which is less than last year’s growth. Last year’s growth was not restricted by a
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
33
California Consumer Price Index (CCPI) factor, meaning that the Assessor could
apply the standard 2% growth cap and it was enhanced by the restoration of
property values that had been lowered in prior years. These factors will be
reversed for the 2016 roll, because the CCPI is now capped at 1.55% for the
maximum growth factor this year, and there are substantially fewer restorations
of values to be processed. Staff will continue to watch current trends and may
further adjust assumptions as the forecasting process progresses.
Public Safety Sales Tax: This significant revenue source is currently budgeted at
$205 million for fiscal year 2015-2016. The revenue is received through a
complicated State allocation methodology that recognizes sales tax growth
statewide and rewards counties that are exceeding the average statewide growth.
Overall sales tax is still increasing, however it has not increased as much as
previously projected. The anticipated revenue in FY 2015-16 is $200 million.
While this is a $6 million dollar increase from the amount received in FY 2014-15,
it is $5 million less than budgeted for the current fiscal year. A $5 million
increase ($205 million total) in revenue is projected next fiscal year.
2012 Measure A Sales Tax Revenue: FY 2014-15 actual receipts of this 1/8 cent
sales tax measure were slightly lower than the $49 million assumed in the
budget, at $47 million. It is too early to determine whether the current year
receipts will meet the FY 2015-16 budget of $49 million. The Office of Budget
and Analysis continues the assumption that $20 million of Measure A revenue
will support existing service levels in the FY 2016-17 base budget. The remaining
will be used to fund projects, programs and reserves approved by the Board of
Supervisors during the upcoming budget process.
Timeline and Milestones for the FY 2016-17 Budget Process
Date Action
February 9, 2016 FY 2015-16 Mid-Year Budget Review
February 29, 2016 FY 2016-17 budget submittals due to OBA
March 1, 2016 Joint Budget Process Memo from President of the
Board of Supervisors and the County Executive
Provided to the Board
Fiscal Year 2015-16 Mid-Year Budget Review
February 9, 2016
34
March 7, 2016 Copies of budget submittals provided to Board
Offices
March and April, 2016 County Executive and departments finalize proposals
for production of the Fiscal Year 2016-2017
Recommended Budget
May 1, 2016 FY 2016-17 County Executive’s Recommended Budget
provided to the Board of Supervisors
May 16-18, 2016 Board of Supervisors’ Budget Workshops
June 7, 2016 Recommendation for FY 2015-16 Budget Clean-up
provided to Board of Supervisors
June 13-17, 2016 Budget Hearing
June 21, 2016 Recommendation for Budget Re-appropriations
provided to the Board of Supervisors
Conclusion The recommendations included in the Mid-Year Budget Review facilitate technical
adjustments, corrections of budget errors and omissions, emergency funding, and
follow up to Board expectations for Mid-Year resource recommendations to address
several evolving challenges. Further, the current Contingency Reserve is replenished to
the Board-policy targeted 5% of General Fund revenues, net of pass-through revenue.
This will provide a source of funding for the FY 2016-17 Contingency Reserve.
The initial projection of fund balance from department operations is positive and
should provide some flexibility to address challenges, including infrastructure to
support and sustain County services and current levels of operation.
The initial outlook for next fiscal year’s budget condition supports pursuit of a
maintenance budget, wherein service reductions do not appear likely, expansion of
programs or new program initiatives will be explored with caution, and perhaps the
ability to continue to catch up on the backlog of service infrastructure needs so that
current services can be sustained beyond the fiscal year ahead.
Attachment A
AP 06 Financial Status Report - General Fund
SUMMARY BY DEPARTMENT
Department Name Salaries &
Benefits Other Expenses Reimbursement Revenue
Total Savings/Deficit
by BU
Agriculture and Environmental Mgmt 100,294 (15,927) (266,335) 324,236 142,268
Assessor 2,143,966 (956,012) 81,447 1,269,401
Categorical Aids Payments 25,329,580 (23,375,994) 1,953,586
Clerk-Board of Supervisors 331,069 121,840 (58,332) (147,146) 247,431
Communications Department 1,713,152 (181,173) (97,348) 3,579 1,438,211
Community Health Services 654,352 1,114,905 (240,316) (918,689) 610,252
Controller-Treasurer 960,501 7,392,000 - 38,343,399 46,695,899
County Counsel (229,785) 790,078 1,113,665 (17,554) 1,656,404
County Debt Service 0 (0) (0)
County Executive 510,405 (1,592,083) 141,153 280,584 (659,941)
County Recorder 495,093 4,241 3,139,840 3,639,174
Criminal Justice Support 3,409,137 (5,473,747) (2,064,610)
Custody Health Services (2,266,077) (277,996) (0) (0) (2,544,074)
Department of Alcohol And Drug Programs 429,183 504,847 - (301,326) 632,703
Department of Correction 466,026 (260,575) - (1,391,148) (1,185,697)
Department of Planning And Development 628,838 224,905 5,000 564,066 1,422,809
Department of Revenue 602,225 378,662 1,263,684 2,244,571
District Attorney Department (102,504) 42,272 7,476 (874,153) (926,909)
Employee Services Agency (61,537) (411,008) (252,266) 80,417 (644,394)
Facilities Department 1,266,717 (2,762,132) 102,339 351,276 (1,041,800)
Information Services 341,209 0 - 177,557 518,766
In-Home Supportive Services 936,021 (1,326,360) (390,339)
Med Exam-Coroner Fund 0001 (27,888) 25,186 5,384 2,682
Mental Health Department 6,128,160 (3,110,706) - (7,908,239) (4,890,785)
Nutrition Services To Aged 90,557 87,180 101,006 278,743
Office of Affordable Housing 631,971 54,712 (133,120) 6,105 559,668
Office of Pretrial Services 427,271 143,070 (117,253) (137,044) 316,044
Probation Department 52,143 1,508,583 (210,806) (2,455,058) (1,105,138)
Procurement 528,777 (15,227) - 269 513,818
Public Defender (428,952) (1,058,558) - (298,175) (1,785,685)
Public Health 1,432,330 (1,013,455) - 2,040,274 2,459,149
Registrar of Voters (302,654) (424,904) (561,884) (1,289,442)
Sheriff's Department 6,167,075 142,173 (2,845,128) (3,335,377) 128,743
Sheriff's Doc Contract (2,343,121) - - - (2,343,121)
Social Services Agency 16,050,682 3,638,236 (633,108) (16,811,971) 2,243,839
Special Programs 5,500,000 - 5,500,000
SSA-1991 Realignment - -
Tax Collector (292,269) (86,454) 1,065,877 687,154
Total: 36,097,210 39,181,415 (3,484,380) (17,504,866) 54,289,379
A-1
Attachment AAP 06 Financial Status Report - General Fund
SALARY AND BENEFIT EXPENDITURES
Department Name Current CMB YTD Actual Current Period
Actual Year-End Projection
Total
Savings/Deficit
Agriculture and Environmental Mgmt 10,870,192.73 5,237,993.96 859,252.08 10,769,899.00 100,293.73
Assessor 35,913,047.56 16,527,340.28 2,797,939.31 33,769,081.27 2,143,966.29
Clerk-Board of Supervisors 4,377,257.18 1,935,535.26 338,144.14 4,046,188.00 331,069.18
Communications Department 18,138,546.99 7,830,220.76 1,369,726.43 16,425,394.53 1,713,152.46
Community Health Services 13,130,873.17 6,190,845.69 1,128,055.08 12,476,521.00 654,352.17
Controller-Treasurer 15,790,914.62 6,968,584.02 1,203,939.44 14,830,414.00 960,500.62
County Counsel 28,962,772.37 13,961,143.06 2,437,567.07 29,192,557.46 (229,785.09)
County Executive 18,490,957.32 8,494,746.85 1,510,754.04 17,980,552.00 510,405.32
County Recorder 6,334,080.85 2,913,715.43 522,835.31 5,838,988.00 495,092.85
Custody Health Services 40,531,625.20 21,061,147.81 3,775,710.27 42,797,702.00 (2,266,076.80)
Department of Alcohol And Drug Programs 22,631,831.55 11,093,109.81 1,918,157.78 22,202,649.00 429,182.55
Department of Correction 35,706,287.83 16,980,473.49 3,002,057.31 35,240,262.00 466,025.83
Department of Planning And Development 12,758,992.91 5,798,679.05 1,020,413.15 12,130,155.00 628,837.91
Department of Revenue 9,713,261.01 4,424,606.36 797,184.27 9,111,035.90 602,225.11
District Attorney Department 104,058,824.28 50,869,949.78 8,834,641.33 104,161,328.00 (102,503.72)
Employee Services Agency 21,759,975.40 10,709,921.15 1,819,426.19 21,821,512.61 (61,537.21)
Facilities Department 30,273,312.73 14,346,200.83 2,460,322.88 29,006,596.00 1,266,716.73
Information Services 1,310,356.00 456,780.86 76,036.65 969,147.00 341,209.00
Med Exam-Coroner Fund 0001 3,532,718.51 1,752,202.82 288,667.44 3,560,607.00 (27,888.49)
Mental Health Department 61,931,159.49 27,641,069.06 5,019,536.42 55,802,999.00 6,128,160.49
Nutrition Services To Aged 1,299,345.00 594,758.26 109,905.36 1,208,788.00 90,557.00
Office of Affordable Housing 1,663,414.03 450,426.47 84,714.56 1,031,443.00 631,971.03
Office of Pretrial Services 5,539,254.48 2,701,859.84 457,228.61 5,111,983.00 427,271.48
Probation Department 141,083,547.06 69,918,225.22 12,503,009.61 141,031,404.00 52,143.06
Procurement 7,584,206.74 3,286,200.36 605,855.23 7,055,430.00 528,776.74
Public Defender 53,569,907.93 25,390,983.29 4,317,174.20 53,998,860.00 (428,952.07)
Public Health 64,435,251.00 31,382,343.67 5,430,036.99 63,002,921.00 1,432,330.00
Registrar of Voters 9,968,093.96 3,694,308.62 610,631.39 10,270,747.95 (302,653.99)
Sheriff's Department 137,061,846.16 64,854,119.59 11,216,721.40 130,894,771.00 6,167,075.16
Sheriff's Doc Contract 139,861,116.00 68,755,406.42 12,574,782.39 142,204,237.00 (2,343,121.00)
Social Services Agency 347,146,458.13 163,910,482.01 28,686,966.19 331,095,776.00 16,050,682.13
Tax Collector 6,805,342.86 3,354,677.63 617,497.64 7,097,611.46 (292,268.60)
Total Salaries & Benefits: 1,412,234,771.05 673,488,057.71 118,954,975.08 1,376,137,561.18 36,097,209.87
A-2
Attachment AAP 06 Financial Status Report - General Fund
SERVICES AND SUPPLIES
Department Name Current CMB YTD Actual Current Period
Actual Year-End Projection
Total
Savings/Deficit
Agriculture and Environmental Mgmt 3,304,874.49 1,404,821.89 153,692.73 3,320,801.00 (15,926.51)
Assessor 4,722,691.99 1,964,855.09 308,728.71 5,678,704.00 (956,012.01)
Categorical Aids Payments 192,430,401.00 77,800,944.84 12,018,841.94 167,100,821.00 25,329,580.00
Clerk-Board of Supervisors 4,233,015.85 1,332,256.75 170,198.28 4,111,176.00 121,839.85
Communications Department 7,533,745.73 3,437,892.63 554,259.10 7,714,918.29 (181,172.56)
Community Health Services 7,429,626.77 2,978,004.19 630,757.05 6,314,722.00 1,114,904.77
Controller-Treasurer 26,723,095.83 2,964,370.64 708,953.88 19,331,096.00 7,391,999.83
County Counsel 9,327,186.15 3,616,672.00 820,550.17 8,537,108.57 790,077.58
County Debt Service 23,538,333.56 5,011,032.46 231,244.89 23,538,333.56 0.00
County Executive 21,746,987.67 5,664,051.89 1,632,575.66 23,339,071.00 (1,592,083.33)
County Recorder 954,241.17 490,872.70 52,576.90 950,000.00 4,241.17
Criminal Justice Support 50,650,691.75 21,097,632.39 9,915,126.13 47,241,555.00 3,409,136.75
Custody Health Services 16,707,398.64 7,393,815.20 1,178,385.98 16,985,395.00 (277,996.36)
Department of Alcohol And Drug Programs 33,301,435.61 13,124,701.78 2,495,169.86 32,796,589.00 504,846.61
Department of Correction 54,938,788.03 28,639,882.37 4,504,357.82 55,199,363.00 (260,574.97)
Department of Planning And Development 4,090,909.89 1,299,679.02 281,920.49 3,866,005.00 224,904.89
Department of Revenue 1,960,478.15 791,003.83 114,144.31 1,581,816.00 378,662.15
District Attorney Department 21,539,733.07 10,597,476.10 3,581,762.47 21,497,461.00 42,272.07
Employee Services Agency 9,569,852.68 3,633,190.26 783,572.39 9,980,861.00 (411,008.32)
Facilities Department 129,856,272.12 94,246,221.45 7,079,447.12 132,618,404.00 (2,762,131.88)
Information Services 43,746,975.09 8,506,402.64 2,242,044.61 43,746,975.00 0.09
In-Home Supportive Services 157,559,969.75 73,076,036.72 12,394,613.12 156,623,949.00 936,020.75
Med Exam-Coroner Fund 0001 842,846.39 348,046.51 70,293.41 817,660.00 25,186.39
Mental Health Department 336,574,353.59 147,023,307.45 22,979,336.65 339,685,060.00 (3,110,706.41)
Nutrition Services To Aged 8,418,541.74 3,593,094.82 658,827.72 8,331,362.00 87,179.74
Office of Affordable Housing 29,569,609.89 476,789.54 310,442.91 29,514,898.06 54,711.83
Office of Pretrial Services 961,069.70 398,802.96 83,789.25 818,000.00 143,069.70
Probation Department 27,098,533.99 8,036,662.53 1,823,014.64 25,589,951.00 1,508,582.99
Procurement 6,778,904.73 2,036,031.62 1,822,977.62 6,794,132.00 (15,227.27)
Public Defender 5,346,873.10 2,749,384.85 381,947.27 6,405,431.00 (1,058,557.90)
Public Health 37,618,528.56 16,616,944.27 3,788,026.21 38,631,984.00 (1,013,455.44)
Registrar of Voters 10,875,988.35 1,201,412.22 229,963.03 11,300,892.32 (424,903.97)
Sheriff's Department 25,815,483.15 11,675,385.17 2,146,170.28 25,673,310.00 142,173.15
Social Services Agency 149,300,009.52 52,956,520.32 12,975,500.97 145,661,774.00 3,638,235.52
Special Programs 252,995,454.30 94,977,698.77 13,229,952.13 247,495,454.00 5,500,000.30
Tax Collector 4,905,267.44 2,392,091.25 728,862.54 4,991,721.38 (86,453.94)
Total Services & Supplies: 1,722,968,169.44 713,553,989.12 123,098,187.92 1,683,786,754.18 39,181,415.26
A-3
Attachment AAP 06 Financial Status Report - General Fund
EXPENDITURE TRANSFERS (REIMBURSEMENTS)
Department Name Current CMB YTD Actual Current Period
Actual
Year-End
Projection
Total
Savings/Deficit
Agriculture and Environmental Mgmt (3,905,790.00) (2,106,429.20) (1,423,131.87) (3,639,455.00) (266,335.00)
Clerk-Board of Supervisors (111,705.18) (53,373.00) (58,332.18)
Communications Department (7,193,877.00) (2,518,406.54) (1,387,875.37) (7,096,528.56) (97,348.44)
Community Health Services (1,319,292.00) (463,924.62) (162,516.78) (1,078,976.00) (240,316.00)
Controller-Treasurer (56,447,004.00) (29,263,349.00) (14,548,653.50) (56,447,004.00) -
County Counsel (20,397,185.00) (7,166,822.33) (1,599,997.80) (21,510,849.82) 1,113,664.82
County Executive (793,979.00) (294,604.92) (169,046.25) (935,132.00) 141,153.00
Custody Health Services (51,507,408.20) (25,686,682.53) (4,311,192.16) (51,507,408.00) (0.20)
Department of Alcohol And Drug Programs (2,705,971.00) (617,916.85) (154,837.06) (2,705,971.00) -
Department of Correction (175,451.00) (83,765.52) (39,011.84) (175,451.00) -
Department of Planning And Development (116,629.00) (65,431.99) (15,332.00) (121,629.00) 5,000.00
District Attorney Department (9,847,279.48) (4,804,551.78) (2,592,749.32) (9,854,755.00) 7,475.52
Employee Services Agency (10,726,601.00) (4,082,863.32) (2,103,797.69) (10,474,335.38) (252,265.62)
Facilities Department (50,015,310.77) (24,384,559.61) (4,203,977.82) (50,117,650.00) 102,339.23
Information Services (1,477,340.00) (765,788.19) (109,741.34) (1,477,340.00) -
Mental Health Department (5,280,436.00) (1,296,731.78) (476,662.80) (5,280,436.00) -
Office of Affordable Housing (879,699.00) (746,579.00) (133,120.00)
Office of Pretrial Services (277,253.00) (63,332.02) (12,095.62) (160,000.00) (117,253.00)
Probation Department (483,829.00) (74,051.60) (273,023.00) (210,806.00)
Procurement (621,000.00) (433,810.73) (74,666.34) (621,000.00) -
Public Defender (257,398.00) (155,607.13) (25,254.25) (257,398.00) -
Public Health (3,045,952.00) (782,956.11) (113,374.50) (3,045,952.00) -
Sheriff's Department (8,911,397.27) (2,404,817.27) (571,837.94) (6,066,269.00) (2,845,128.27)
Social Services Agency (748,607.00) (45,166.70) (26,384.54) (115,499.00) (633,108.00)
Total Reimbursements: (237,246,393.90) (107,561,569.74) (34,122,136.79) (233,762,013.76) (3,484,380.14)
A-4
Attachment A
AP 06 Financial Status Report - General Fund
REVENUE COLLECTIONS
Department Name Current CMB YTD Actual Current Period
Actual Year-End Projection Total Savings/Deficit
Agriculture and Environmental Mgmt 4,613,526 2,444,411 431,977 4,937,762 324,236
Assessor 4,363,013 290,500 1,016 4,444,460 81,447
Categorical Aids Payments 149,457,151 51,084,354 9,931,506 126,081,157 (23,375,994)
Clerk-Board of Supervisors 331,174 141,468 (283) 184,028 (147,146)
Communications Department 1,196,776 71,185 12,292 1,200,355 3,579
Community Health Services 5,716,610 311,105 85,592 4,797,921 (918,689)
Controller-Treasurer 1,038,806,097 275,968,194 120,374,285 1,077,149,496 38,343,399
County Counsel 1,056,867 435,467 62,374 1,039,313 (17,554)
County Debt Service 3,187,886 885,125 68,865 3,187,886 (0)
County Executive 18,550,315 902,438 516,079 18,830,899 280,584
County Recorder 36,611,386 15,398,181 2,387,406 39,751,226 3,139,840
Criminal Justice Support 228,286,794 69,299,405 17,263,675 222,813,047 (5,473,747)
Custody Health Services 5,233,249 1,309,183 (6) 5,233,249 (0)
Department of Alcohol And Drug Programs 23,071,019 5,275,753 2,991,986 22,769,693 (301,326)
Department of Correction 16,462,369 6,237,027 902,670 15,071,221 (1,391,148)
Department of Planning And Development 9,375,605 4,392,919 593,819 9,939,671 564,066
Department of Revenue 12,511,316 6,370,155 1,282,909 13,775,000 1,263,684
District Attorney Department 19,688,087 2,548,674 1,442,855 18,813,934 (874,153)
Employee Services Agency 3,364,082 308,297 62,442 3,444,499 80,417
Facilities Department 4,458,378 2,299,512 70,827 4,809,654 351,276
Information Services 4,435,007 1,735,042 4,612,564 177,557
In-Home Supportive Services 92,164,674 22,272,527 465,800 90,838,314 (1,326,360)
Med Exam-Coroner Fund 0001 341,367 152,234 36,171 346,751 5,384
Mental Health Department 292,353,537 41,421,607 4,790,529 284,445,298 (7,908,239)
Nutrition Services To Aged 3,747,276 1,224,992 552,129 3,848,282 101,006
Office of Affordable Housing 125,000 6,105 131,105 6,105
Office of Pretrial Services 1,327,044 316,406 7,352 1,190,000 (137,044)
Probation Department 42,742,865 11,525,374 273,014 40,287,807 (2,455,058)
Procurement 351,000 180,156 107,572 351,269 269
Public Defender 1,331,537 391,711 38,043 1,033,362 (298,175)
Public Health 53,601,130 7,842,312 1,905,764 55,641,404 2,040,274
Registrar of Voters 4,472,507 1,065,632 3,555 3,910,623 (561,884)
Sheriff's Department 69,077,535 22,659,002 3,322,277 65,742,158 (3,335,377)
Sheriff's Doc Contract 9,308,756 2,183,335 9,308,756 -
Social Services Agency 409,318,880 94,864,346 89,928,380 392,506,909 (16,811,971)
Special Programs 21,805,780 942 21,805,780 -
SSA-1991 Realignment 82,404,157 (11,239,644) 82,404,157 -
Tax Collector 5,260,000 750,147 36,951 6,325,877 1,065,877
Total Revenue: 2,680,509,753 643,325,578 259,949,825 2,663,004,887 (17,504,866)
A-5