FY 2020-21 Recommended Budget

FY 2020-21 Recommended

BudgetJune 9, 2020

FY 2020-21 Recommended Budget: Requested Actions

➢ Pass a Motion of Intent to adopt the FY 2020-21 Recommended

Budget, including:

▪ Recommended Budgets for County operating funds for a

total of $1,013,829,470; and

▪ Recommended Budgets for County proprietary funds for a

total of $135,949,164; and

▪ FY 2020-21 Recommended Supplemental Request List in the

amount of $9,561,061 and direct staff to add these requests

to the FY 2020-21 Final Budget prior to the June 23, 2020

budget adoption; and

▪ County FY 2020-21 Master Fixed Asset List


➢ Introduce an Ordinance approving the FY 2020-21 Final Budget

Un-Codified Allocation of Positions to Departments and waive

oral reading.



Budgets for Lighting Districts, Lighting and Landscape Districts,

Benefit Assessment Districts, County Service Area Zones,

Permanent Road Divisions, and Sewer Maintenance Districts

governed by the Board of Supervisors in the amount of

$41,238,252 (Attachment E).

➢Pre-Budget Workshop: November 13, 2019

➢Pre-Budget Rollout meetings with Departments: January 2020

➢Mid-year Fiscal Update: February 25, 2020

➢ Departmental Budget Presentations: May 5, 2020

➢ CEO Recommended Budget Developed: May 2020

➢ FY 2020-21 Recommended Budget Hearing: June 9, 2020

➢ FY 2020-21 Final Budget Adoption: June 23, 2020

FY 2020-21 Recommended Budget: Development Process

FY 2020-21 Recommended Budget: Advancing Critical Success Factors

Strategic Relationships and Community Engagement

Diversity of Achievable Housing Throughout County

Collaborative Health and Human Services

Public Serving Infrastructure and Amenities

Outcome-Focused Economic Development Strategies

Prudent, All-Inclusive Financial Planning

Comprehensive Public Safety Services

Innovative, Implementation-Focused, Integrated County Services

Land Use Planning and Environmental Stewardship

Balancing continued improvement with fiscal sustainability

➢Continued upward growth in countywide assessed valuation

➢Modest growth in discretionary revenues tied to economy

➢Low unemployment: 3.0% (April 2018 & 2019)

➢Increasing costs for countywide salaries, CalPERS retirement,

& healthcare

➢Funded status of Other-Post Employment Benefits

FY 2020-21 Recommended Budget: Economic Landscape

COVID-19

➢Expected reduction in discretionary revenues tied to

economy

➢Rise in unemployment: 13.3% (April 2020)


COVID-19

➢Current Placer County Revenue Estimates

➢Sales Tax (General Fund) (18.3%) ($3.3M)

➢Public Safety Sales Tax (11.8%) ($5.9M)

➢Realignment ~(11.0%) ($6.8M)

➢T.O.T. (7.9%) ($1.55M)

➢CARES Act $40M for unbudgeted COVID expenses

➢Heroes Act $?

➢Realignment Backfill $1B proposed in the State budget


FY 2020-21 Recommended Budget

FY 2020-21 Recommended Budget:Revenues/Sources

$1,013,829,470

FY 2020-21 Recommended Budget:Expenditures by Cost Category

$1,013,829,470

FY 2020-21 Recommended Budget:Recommended Funded Positions


General Fund Projection

Original Department Requests – Pre-COVID

➢Number of requests : 147

➢Total amount: $52.2M

➢Additional FTE’s requested: 40

➢ Many requests were able to be absorbed in base budget or

completed in FY 2019-20

FY 2020-21 Recommended Budget: Recommended Supplemental Requests

Original Department Requests – Post-COVID

➢Departments were asked to review their requests and delete

or defer any that were not time-sensitive or critical

➢Others were deferred for consideration at a later point once

the effects of pandemic were better understood


Post-COVID Department Requests

➢Revised number of requests: 26

➢Revised amount: $5.6M

➢Revised FTE’s requested: 0

➢Deferred requests will be revisited throughout the new year

and any necessary budget amendments will be presented

to the Board as needed.


➢Total amount of requests: $5,647,121

➢Amount offset by other fund sources: $2,473,000

➢Total General Fund impact: $3,174,121

➢Governmental Fund Budgets increase by $7,631,574

➢Proprietary Fund Budgets increase by $720,000

➢Budgets increase by more than supplemental amount due

to double-counting caused by interfund transfers



with Supplemental Requests Included

Post-Employment Obligations: Other Post-Employment Benefits Summary

Post-Employment Obligations: Pension Costs Summary

Post-Employment Obligations

➢Section 115 Trust Fund - PARS

➢Pension Rate Stabilization Program

➢Balance as of 4/30/2020 = $9.8M

➢Section 115 Trust Fund - CalPERS - CERBT

➢ Prefunding Other Post-Employment Benefits (OPEB)

➢Balance as of 6/03/2020 = $417.2M

➢To be presented June 23, 2020

▪ FY 2020-21 Countywide Five-Year CIP

▪ New comprehensive Countywide five-year CIP

▪ This CIP defines capital as equipment, software,

roads, infrastructure, etc. that exceeds $100,000 in

value and has a useful life of longer than one year.

▪ FY 2020-21 Facilities Five-Year CIP

▪ Major capital project Highlights:

• Coroner Facility

• South Placer Jail Housing Units (SB 863 and SB 844)

• Auburn Jail Retrofit (Housing Unit 3)

• HHS Administration Building planning

FY 2020-21 Recommended Budget Capital Improvement Plan

FY 2020-21 Recommended Budget: Special Districts

166 Special Districts and County Service Area (CSA) Zones

➢ Total Recommended Budget: $41.2 million

▪ Recommended Budget lower by $13.7 million

compared to FY 2019-20

▪ Decrease due to reduction in capital project

expenditures



Budget, including:

▪ Recommended Budgets for County operating funds for a total of

$1,013,829,470 (Attachment A); and

▪ Recommended Budgets for County proprietary funds for a total of

$135,949,164 (Attachment A); and

▪ FY 2020-21 Recommended Supplemental Request List in the

amount of $9,561,061 (Attachment B) and direct staff to add these

requests to the FY 2020-21 Final Budget prior to the June 23, 2020

budget adoption; and

▪ County FY 2020-21 Master Fixed Asset List (Attachment C)


➢ Introduce an Ordinance approving the FY 2020-21 Final Budget

Un-Codified Allocation of Positions to Departments (Attachment

D) and waive oral reading.



Budgets for Lighting Districts, Lighting and Landscape Districts,

Benefit Assessment Districts, County Service Area Zones,

Permanent Road Divisions, and Sewer Maintenance Districts

governed by the Board of Supervisors in the amount of

$41,238,252 (Attachment E).

Documents

FY 2020-21 Recommended Budget