Background and Discussion
During the fiscal year-end financial closing process, a number of departments required additional appropriation in various expenditure objects within their budgets to facilitate the close. The majority of these adjustments were related to mid-year program changes, one-time purchases and unanticipated overruns. The attached ATR addresses these budget issues, as follows:
1. County Manager's Real Property Division (1220B) - transfers funds from Intrafund Transfers ($500,000) to Other Charges ($500,000) to cover the cost of increased lease charges due to additional space and renegotiated leases. The Intrafund Transfers were realized through service charges paid by leasing departments.
2. Public Works Management Services (4510B) - transfers funds from Services and Supplies ($42,950) to Other Charges ($42,950) to cover overruns in internal service charges for County Counsel services and ISD automation services.
3. Public Works Special Districts (4840B) - transfers funds from Services and Supplies ($93,379) to Other Charges ($93,379) in CSA No. 8 to provide appropriation for reimbursement to the City of Redwood City for the County's share of Taft Elementary School Playing Field reconstruction costs ($83,379) and maintenance of Amistad/Friendship Park in Fair Oaks ($10,000). Also transfers funds from Services and Supplies ($6,400) to Other Charges ($6,400) in CSA No. 11 for the loan repayment to CSA No. 7 and transfers Contingencies ($5,000) to Other Charges ($5,000) in the Oak Knoll Sewer Maintenance District for the purchase of a non-exclusive easement from the City and County of San Francisco.
4. Environmental Services Administration (3500B) - transfers funds from Salaries and Benefits ($9,000) to Services and Supplies ($5,000) and Other Charges ($4,000) to cover additional meeting and conference expenditures, new computer equipment and unanticipated automation and telephone service charges.
5. Health Services Business Admin (5500B) - transfers funds from Salaries and Benefits ($400,000), Intrafund Transfers ($475,000) and Unanticipated Revenue-Interfund ($500,000) to Services and Supplies ($1,375,000) to cover shortfalls in Contract Data Processing Services. The Intrafund Transfers and Interfund Revenue are additional contributions from Health Services operating divisions.
6. Parks and Recreation (3900B) - transfers funds from Salaries and Benefits ($76,500) to Services and Supplies ($53,000) and to Other Charges ($23,500) to cover the cost of replacing computers and related software at park units, the ongoing cost to survey park boundaries, and overruns related to the development of the Park Master Plan and motor vehicle use.
7. Information Services Department (1800B) - transfers Departmental Reserves ($65,000) to Fixed Assets-Equipment ($65,000) to fund installation of call answering/call routing technology for County switchboard operators.
8. Public Health (6200B) -transfers funds from Salaries and Benefits ($80,076) to Services and Supplies ($80,076) to cover overruns for employee travel and meetings and conferences.
9. Public Works Airports (4850B) and Special Districts (4840B) - for bookkeeping purposes, transfers funds from available Fund Balance ($356,910) to Other Charges ($356,910) to cover annual depreciation expenses (non-cash transaction).
10. Public Health's Prenatal to Three Initiative (6200B) - transfers funds from Salaries and Benefits ($25,000) to Other Charges ($25,000) to fund installation of new telephone lines and increased motor vehicle use.
11. Board of Supervisors District 4 (1140B) - transfers Departmental Reserves ($5,000) to Services and Supplies ($3,500) and Other Charges ($1,500) to cover furniture expenses and ISD service charges.
12. San Mateo County General Hospital (6600B), Hospital and Clinics Contributions (5850B) and Non-Departmental Reserves (8000B) - transfers General Reserves from Non-Departmental Services ($3,623,000) to Other Financing Uses in Hospital and Clinics Contributions ($3,623,000) and makes corresponding appropriations in Unanticipated Revenue-County Subventions ($3,623,000), Salaries and Benefits ($966,000), Services and Supplies ($2,407,000) and Other Charges ($250,000) in the Hospital Enterprise Fund to cover overruns in extra help, pharmaceuticals, software-related expenditures, interest on long-term debt and food services. The Board was apprised of this shortfall in the midyear financial status report this past February.
13. Public Works Special Districts (4840B) - transfers funds from Services and Supplies ($62,760) to Salaries and Benefits ($62,760) to cover employee termination pay resulting in the dissolution of the Water District Maintenance Unit, which was transferred to the City of East Palo Alto.
14. San Mateo County General Hospital (6600B) - transfers funds from Fixed Assets-Equipment ($1,000,000) to Services and Supplies ($750,000) and Other Charges ($250,000) to cover overruns in pharmaceuticals and ISD telephone and automation service charges.
15. Public Works Special Districts (4840B) - transfers funds from Contingencies ($200,000) to Services and Supplies ($200,000) to cover overruns for engineering services.
16. Public Works Facilities Maintenance (4730B) - transfers funds from Salaries and Benefits ($400,000) to Services and Supplies ($400,000) to cover increased utility charges.
17. Non-Departmental Services (8000B) and General Fund Contingencies (8100B) - transfers General Fund Contingencies ($477,125) to Other Charges in Non-Departmental Services ($477,125) to cover the loan made to the Peninsula Conflict Resolution Center under the County's loan program for non-profits.
18. Fire Protection (3580B) - transfers funds from Fixed Assets-Structure/Improvements ($55,000) to Other Financing Uses ($55,000) to properly classify project reimbursements paid to the Capital Projects Fund for the Cordilleras Fire Station.
19. Sergeants Retiree Health (8050B) - transfers Unanticipated Revenue-Miscellaneous ($8,000) to Salaries and Benefits ($8,000) to meet year-end obligations to fund Sergeants Retiree Health costs.
20. Human Services Out-of-Home Placement (7440B) - transfers funds from Unanticipated Revenue-Intergovernmental ($1,275,000) and Departmental Reserves ($170,000) to Services and Supplies ($275,000) and Other Charges ($1,170,000) to cover unanticipated expenditures in Wrap Around Program.
21. Correctional Health (6300B), San Mateo County General Hospital (6600B) and Community Health Clinics (6850B) - transfers funds in Salaries and Benefits from Correctional Health ($300,000) and Community Health Clinics ($500,000) to Other Financing Uses in Correctional Health ($300,000) and Community Health Clinics ($500,000), and appropriates Unanticipated Revenue-Other Financing Sources ($800,000), Services and Supplies ($700,000) and Other Charges ($100,000) in the San Mateo County General Hospital Enterprise Fund to cover over expenditures in various accounts, including Contract Therapy Services, Electric and Gas Utilities and Food Service Charges.
22. Health Services Business Admin (5500B) - transfers funds from Salaries and Benefits ($46,000) and Other Interfund Revenues ($200,000) to cover overruns in Services and Supplies ($146,000) and Other Charges ($100,000). The Interfund Revenues result from increased contributions to Business Administration from the Health Services operating divisions for administrative overhead.
23. Release on Own Recognizance Services (2820B) - transfers funds from Unanticipated Revenue-Interfund ($7,566) to Other Charges ($7,566) to cover overruns for ISD automation services. The Unanticipated Revenue was provided through partial reimbursement of the Victim Notification Program costs by the Sheriff's Inmate Welfare Fund.
24. Family Support Division (2560B) - transfers funds from Salaries and Benefits ($111,075) to Other Charges ($111,075) to cover overruns in enhanced collection charges ($8,150), ISD automation ($17,300) and telephone service charges ($18,625), and County facility rental charges ($67,000).
25. County Service Area No. 1 (3560B) - transfers funds from Unanticipated Revenue-Property Taxes ($35,418) to Fixed Assets ($35,418) to cover the purchase of a vehicle for the Battalion Chief.
26. Human Services Central Administration (7010B) - transfers funds from Salaries and Benefits ($90,000) to Other Charges ($90,000) to cover unanticipated costs related to various ISD managed projects (i.e., data warehouse).
27. Health Services Business Admin (5500B), Aging and Adult Services (5700B), Mental Health (6100B), Public Health (6200B), Correctional Health (6300B), San Mateo County General Hospital (6600B) and Community Health Clinics (6850B) - transfers funds from Unanticipated Revenue-County Subventions ($838,209) to Other Charges within the San Mateo County General Hospital ($518,392) and Community Health Clinics ($319,817) budget units and transfers Other Charges from Business Administration ($1,190,044) to Other Charges in various Health divisions to cover ISD charges, as follows: Aging and Adult Services ($50,440), Mental Health ($134, 022), Public Health ($161,453), Correctional Health ($5,920), San Mateo County General Hospital ($518,392) and Community Health Clinics ($319,817). All transfers will be used to fund the Agency's network upgrade costs. These transfers will allow Health Services to include the cost of the upgrade in cost reports and/or claims to the State.
28. Community Health Clinics (6850B) - transfers funds from Services and Supplies ($70,000) and Fixed Assets-Equipment ($124,000) to Other Charges to cover overruns in PSP-Public Health Services ($42,500), copy center charges ($15,200) and County leased facility rental charges ($136,300).
29. San Mateo County General Hospital (6600B) - transfers funds from Fixed Assets-Structure/Improvements ($16,356), Fixed Assets-Equipment ($223,490) and Other Financing Uses ($237,154) to cover overruns in Salaries and Benefits ($477,000).
30. San Mateo County General Hospital (6600B) - transfers funds from Services and Supplies ($53,000) to Other Charges ($53,000) to cover overruns in Food Service Charges at the Crystal Springs Rehab Center.
31. Public Works Facilities Maintenance (4730B) - transfers funds from Services and Supplies ($177,741) to Other Financing Uses ($177,741) to appropriate sufficient funds to cover additional facility surcharge and debt service transfers to Non-Departmental Services.
32. SB 855 Transfer Payments (5870B) - transfers Unanticipated Revenue from SB 855 Transfer Payments ($1,397,998) to Services and Supplies ($1,397,998) to reimburse Non-Departmental Services for funds paid on behalf of SB 855 budget during fiscal year. This adjustment is required annually as the SB 855 transfer payment from the State is not known at the time the final budget is adopted in September.
33. Community Health Clinics (6850B) - transfers funds from Salaries and Benefits ($599,987) to Services and Supplies ($576,983) and Other Charges ($23,004) to cover overruns for pharmaceuticals and County facility rental charges.
34. San Mateo County General Hospital (6600B) - transfers funds from Long Term Care ($208,032) to the San Mateo County General Hospital Enterprise Fund ($208,032) and moves funds from within the Hospital Enterprise Fund ($63,384), as follows: transfers Salaries and Benefits ($175,000) and Services and Supplies ($33,032) from Long Term Care and transfers Other Charges ($41,976) and Other Financing Uses ($21,408) from within the Hospital Enterprise Fund to Salaries and Benefits ($65,303) and Services and Supplies ($206,113) to cover overruns at the Hospital. The primary reason for the overrun in Services and Supplies is due to higher utility costs. Also transfers funds from Fixed Assets ($4,836) to Other Charges ($4,836), from within Long Term Care, to cover overruns in telephone service charges.
35. Structural Fire (3550B) - transfers funds from Services and Supplies ($228,047) to Fixed Assets ($228,047) to reclassify purchase of fire engine to correct expenditure account.
36. Information Services Department (1800B), Probation Juvenile Services (3250B), Probation Institution Services (3280B), Parks and Recreation (3900B), Public Works Utilities (4840B), Aging and Adult Services (5700B), Environmental Health (5900B), Public Health (6200B), Non-Departmental Services (8000B) and Debt Service (8900B) - transfers funds, within the various budget units noted above, from Miscellaneous Revenue ($20,910), Other Financing Sources ($272,500), Services and Supplies ($618,151), Other Charges ($113,795), Fixed Assets ($746,388) and Other Financing Uses ($497,267) to Interfund Revenue ($272,500), Miscellaneous Revenue ($197,267), Other Financing Sources ($20,910), Salaries and Benefits ($1,400), Services and Supplies ($413,795), Other Charges ($578,334) and Other Financing Uses ($784,805) to properly classify operating transfers within and between funds and make other adjustments to ensure that revenues and expenditures are properly classified.
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