COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Manager's Office

DATE:

February 17, 2004

BOARD MEETING DATE:

February 24, 2004

TO:

Honorable Board of Supervisors

FROM:

John L. Maltbie, County Manager

SUBJECT:

Mid-Year FY 2003-04 Appropriation Transfer Request (ATR)

Recommendation
Approve a Countywide mid-year ATR in the amount of $3,618,166:

1) recognizing Unanticipated Revenue in Mental Health Services and increasing Non-Departmental Reserves ($2,008,261);

2) transferring Salary savings from Assessor-County Clerk-Recorder to Non-Departmental Reserves ($56,163); and

3) transferring $1,553,742 from various Budget Units to address mid-year shortfalls, as follows: Salaries and Benefits ($88,417), Departmental Reserves ($33,247), Non-Departmental Reserves ($1,157,444) and Unanticipated Revenue ($274,634) to Salaries and Benefits ($88,417), Services and Supplies ($807,881) and Other Charges ($657,444).

Background and Discussion
The purpose of this ATR is to make mid-year adjustments to the current year budget for items that were unknown at the time the FY 2003-04 budget was adopted, as follows:

A) Mental Health Services (6100B) - recognizes Unanticipated Revenue of $2,008,261 from the State as partial cost reimbursement for the provision of AB 3632 mental health services to special education students. The resulting decrease in Net County Cost for Mental Health Services is offset by an increase in Non-Departmental Reserves.

B) Assessor-County Clerk-Recorder (1300B) - transfers Salary savings of $56,163 to Non-Departmental Reserves that result from deleting one vacant Office Assistant II position.

C) Assessor-County Clerk-Recorder (1300B) - transfers Departmental Reserves of $33,247 to Services and Supplies to cover purchase of server upgrade for new voter registration database and installation of security camera system in Election's Office.

D) Assessor-County Clerk-Recorder (1300B) - recognizes Unanticipated Revenue of $108,000 from Micrographic Trust Fund proceeds and makes a corresponding appropriation in Services and Supplies to cover increased costs for the Recorder's Microfilm Regeneration Project.

E) County Manager's Office (1200B) - transfers $88,417 in Salaries and Benefits from Non-Departmental Services to the County Manager's Office to cover terminal pay cash-out of retiring Assistant County Manager. Funds were set aside in Non-Departmental Services during the FY 2003-04 budget process to address these costs on a countywide basis.

F) County Support of the Courts (2700B) - transfers $500,000 from Non-Departmental Reserves to Services and Supplies to cover the cost of special investigation costs for indigent defendants in capital cases. It is expected that year-end Fund Balance from unanticipated local court revenues will offset this cost.

G) County Support of the Courts (2700B) - transfers $657,444 from Non-Departmental Reserves to Other Charges to cover the new Trial Court Maintenance of Effort provision for undesignated court revenues, which was part of the State's FY 2003-04 budget solution.

H) Planning and Building (3800B) - recognizes Unanticipated Revenue of $166,634 from FAA Federal grants and the Airport Commission and makes corresponding appropriation in Services and Supplies to cover contract costs related to the Noise Insulation Project.

Vision Alignment

This Countywide ATR to make mid-year adjustments to the FY 2003-04 budget keeps the commitment to Responsive, Effective and Collaborative Government and goal number 22: County and local governments effectively communicate, collaborate and develop strategic approaches to issues affecting the entire County.

Fiscal Impact
There are sufficient funds and revenue sources to cover the transactions in this ATR. As a result of these adjustments, Non-Departmental Reserves increase by $906,980.