Background and Discussion
As part of closing out the County's financial records at the end of each fiscal year, Appropriation Transfer Requests (ATRs) are prepared for Board approval to ensure that actual expenditures are covered by sufficient appropriations and that existing expenditures are represented correctly in each of the County's funds.
The amount of the attached ATR totals $3,171,516 for all County funds. Significant items include the reclassification of accounts within Probation to correctly reflect the budgeting of administrative costs allocated to individual programs ($1,759,943); transfer of Crime Prevention Act (CPA) 2000 funds from the CPA 2000 Trust Fund to the Probation budget unit for the purchase of vehicles and other equipment related to the grant ($291,297); and use of Available Fund Balance ($430,313) to appropriate Depreciation Expense in the Sewer and Sanitation Maintenance District and Flood Control Maintenance District Funds. Depreciation is a non-cash transaction that is made for bookkeeping purposes only.
The balance of the adjustments involves the transfer of savings within departmental budget units and General Fund Non-Departmental Reserves to cover unanticipated expenditures, primarily in technology/automation charges. The attached ATR addresses these budget issues, as follows:
1. Probation Department (3200B) - the California Board of Corrections has approved the purchase of thirteen new vehicles and two copiers for CPA 2000 activities. The purchase needs to be accounted for in the Probation budget. This ATR recognizes the transfer of CPA 2000 grant revenue ($291,297) from the trust fund to Probation for the purchase of vehicles and equipment.
2. County Support of the Courts (2750B) - a recent State Court Audit for Fiscal Years 1997-98 through 2000-01 disallowed revenue in the amount of $70,972. This ATR provides sufficient appropriation in the County Support of the Courts budget unit in Fiscal Year 2001-02 to accrue payment to the State for the disallowance.
3. Public Health/Environmental Health (5900B) - transfers savings from Salaries and Benefits ($380,000) to Services and Supplies in the Environmental Health budget unit to cover the following in Public Health: unanticipated expenditures in the California Children's Services program, approved salary increases for nurses, transfer of funds for tobacco cessation activities and revenue shortfall in the Prenatal-to-Three program.
4. Correctional Health (6300B) - transfers savings from Services and Supplies ($120,500) to Other Charges to cover automation charges from Information Services.
5. Public Works Special Districts (4840B) - appropriates available Fund Balance ($430,313) in Other Charges for the purpose of recording annual depreciation expense for prior year capital improvements in the Sewer and Sanitation Maintenance District and Flood Control Maintenance District Funds. This is a non-cash transaction that is made for bookkeeping purposes only.
6. Non-Departmental Services (8000B) and Grand Jury (1930B) - transfers General Fund Reserves from Non-Departmental Services ($10,270) to the Grand Jury budget unit to cover Grand Jury auditor costs.
7. Probation Department (3200B) - reclassifies Intrafund Transfers ($1,759,943) to Services and Supplies to correct the budgeting of allocated administration and accounting costs in individual program units within Probation.
8. Various Budget Units - transfers savings from Services and Supplies in the Assessor-Clerk-Recorder ($24,883), Fire Protection ($231), Environmental Health ($4,598), Correctional Health ($690) and Private Defender ($10) budget units to Other Charges within these budget units to cover facilities charges from Public Works and automation charges from Information Services; transfers savings from Salaries and Benefits ($70,430) to Other Charges in the District Attorney Family Support Division to cover facilities charges from Public Works; transfers savings from Services and Supplies ($1,055) to Salaries and Benefits in Environmental Services Administration to cover mid-year changes in employee benefits; and transfers Reserves from Non-Departmental Services ($1,947) budget unit to Other Charges in Release on Own Recognizance budget unit to cover automation charges from Information Services. | 