Recommendation
Approve a Countywide FY 2005-06 Year-End ATR transferring $23,357,331 from various Budget Units: Salaries and Benefits ($2,698,350), Services and Supplies ($1,935,619), Other Charges ($1,228,997), Fixed Assets ($511,668), Other Financing Uses ($5,624,517), Intrafund Transfers ($350,867), Reserves and Contingencies ($6,892,444), Fund Balance ($1,982,421) and Unanticipated Revenue ($2,132,448); to the following: Salaries and Benefits ($3,024,529), Services and Supplies ($12,606,523), Other Charges ($6,486,345), Fixed Assets ($475,000) and Revenues ($764,934).
|
Background and Discussion
To close the County’s financial records at the end of each fiscal year, a countywide Appropriation Transfer Request (ATR) is submitted to ensure that expenditures are covered by sufficient appropriations and that expenditures are represented correctly in each of the County’s funds. The amount of the attached ATR totals $23,357,331 for all County funds. Of this amount, $5,089,789 involves the transfer of Non-Departmental Reserves to the Grand Jury ($128,344), Coroner’s Office ($98,000), Medical Center ($4,850,927), and the Board of Supervisors ($12,518) to cover higher than anticipated costs. The Medical Center transfers will be treated as a loan.
A number of adjustments have also been made for bookkeeping purposes, including reclassifying assets for capitalization purposes ($172,000); recording depreciation expense ($1,301,881); transferring Unclaimed Monies from the Unclaimed Trust Fund to Non-Departmental Services ($764,934); and reclassifying subsidy payments in the Contributions to Medical Center budget unit to make intergovernmental transfer payments to the State under the new Medi-Cal waiver format ($5,624,517).
The remaining adjustments are funded from savings or unanticipated revenue generated by the various budget units with no increase in Net County Cost. The attached ATR does the following:
1. Contributions to Medical Center (5850D) and Non-Departmental Services (8000B) – transfers Non-Departmental Reserves ($4,850,927) to Other Charges in the Contributions to Medical Center budget unit to cover the revenue shortfall at year-end in the Medical Center Enterprise Fund. This transfer will be treated as a loan to the Medical Center. This ATR also transfers appropriations from Operating Transfers Out ($5,624,517) to Services and Supplies within the Contributions budget unit to provide funding for Medi-Cal waiver payments. Finally, this ATR recognizes Unanticipated Revenues ($1,397,752) in the Contributions budget unit from SB 855 supplemental payments received in FY 2005-06.
2. San Mateo Medical Center (6600D) – transfers savings from Salaries and Benefits ($900,000) and Other Charges ($625,000) to Services and Supplies to cover overruns in Physician contracts ($625,000) and Contract Nursing Services ($900,000) due to increased patient volume and nurse staffing shortages.
3. Sheriff’s Office (3000B) – transfers savings from Services and Supplies ($1,211,111), Other Charges ($478,748) and Departmental Reserves ($878,587) to Salaries and Benefits ($2,568,446) due to overruns in overtime to cover staffing relief requirements for mandated post positions at the Maguire Jail, Women’s Correctional Center, Sheriff’s Patrol Bureau, and Transportation and Court Services Bureau. This ATR also transfers savings from Services and Supplies ($140,000) to Fixed Assets for the purchase of a Search and Rescue vehicle with Homeland Security Federal Grant funds and reclassifies computer hardware and software purchases ($172,000) made with Homeland Security grant funds to Fixed Assets for the purpose of capitalizing the assets.
4. Assessor-County Clerk-Recorder (1300B) – recognizes Unanticipated Revenue ($668,635) from election cost reimbursements, and transfers savings from Services and Supplies ($70,000), Fixed Assets ($391,668) and Department Reserves ($110,234) to Services and Supplies ($1,240,537) to cover higher than anticipated costs to conduct the November 8, 2005 Statewide Special Election and the June 6, 2006 Gubernatorial Primary Election; implementation of new voting equipment to comply with federal law requiring all voters to vote independently and in private; and upgrades of computer equipment in the Clerk-Recorder’s Office.
5. Coroner’s Office (3300B) and Non-Departmental Services (8000B) – recognizes Unanticipated Revenue ($23,894) from various fees, and transfers Non-Departmental Reserves ($98,000) to Salaries and Benefits ($98,000) and Other Charges ($23,894) to cover overruns due to accrued time pay-outs; ADA improvements; overruns due to unanticipated leased space costs at the San Carlos Airport to store three large disaster trailers; and EPS service charges to manage the sale of several vehicles and trailers.
6. Correctional Health (6300B) – transfers savings in Services and Supplies ($85,000) to Fixed Assets to fund the purchase of furnishings and equipment for the Correctional Health dental suite at the new Youth Services Center.
7. Food and Nutrition Services (6000B) – transfers savings from Salaries and Benefits ($59,000) and Services and Supplies ($65,000) to Services and Supplies ($46,000) and Fixed Assets ($78,000) for the purchase of new food delivery equipment at the Youth Services Center. This ATR also transfers savings from Salaries and Benefits ($55,000) and increases in Intrafund Transfers ($25,000) to Services and Supplies ($80,000) to cover overruns in food costs primarily due to milk and dairy price increases.
8. Emergency Medical Services (5600B) – transfers savings from Services and Supplies ($65,000) to Salaries and Benefits to cover overruns for the Community Program Specialist supporting the Health Resources and Services Administration (HRSA) grant for emergency preparedness. The cost of the position was initially budgeted as a contract expense in Services and Supplies.
9. Local Agency Formation Commission (LAFCo -3570B) – transfers savings in Services and Supplies ($7,340) and Departmental Reserves ($14,812) to Salaries and Benefits ($7,340) and Other Charges ($14,812) to cover overruns in extra help and legal services for ongoing litigation.
10. ESA Administration (3500B) and Planning and Building (3800B) – transfers savings in Services and Supplies from the Planning and Building budget unit ($31,500) to ESA Administration’s Salaries and Benefits ($25,000), Services and Supplies ($5,000) and Other Charges ($1,500) to cover the cost of a full-time position that was budgeted as part-time as well as the purchase of computer supplies and ISD costs.
11. Parks and Recreation (3900B) – transfers savings from Salaries and Benefits ($100,000) to Services and Supplies to fund the replacement of antiquated computers in the field ($20,000) and overruns in utility costs ($80,000).
12. Public Health (6200B) – transfers savings in Salaries and Benefits ($687,537) and Other Charges ($47,000) to Services and Supplies ($734,537) to cover overruns due to the ground floor remodel to expand office space in Disease Control and for new staff related to the bioterrorism grant; construction at the Hall of Justice Cafeteria; safety work for the laboratory; and improved security at 20th Avenue and Pioneer Court. The Laboratory also expanded its disease surveillance testing and the Mobile Clinic increased medication dispensing to the homeless population adding to increased supply expenses.
13. Department of Child Support Services (2600B) – transfers savings from Salaries and Benefits ($275,000) to Services and Supplies to cover overruns in postage and mail handling costs.
14. Public Works Building Services (4730B) – transfers savings from Salaries and Benefits ($550,000) and Departmental Reserves ($500,000) to Services and Supplies to cover overruns in utility costs.
15. Health Administration (5500B), Aging and Adult Services (5700B), Mental Health Services (6100B) and Public Health Services (6200B) – transfers Departmental Reserves ($4,364) and Intrafund Transfers ($278,636) within Health Administration to Other Charges ($283,000) to cover overruns in ISD service charges related to the Health Information Technology Strategic Plan. Also transfers Departmental Reserves to Services and Supplies (In House Data Processing) within the three operating units to appropriate their share of the cost overruns, as follows: Aging and Adult Services ($76,877), Mental Health Services ($109,104) and Public Health Services ($92,655).
16. Probation Department (3200B) – transfers savings from Services and Supplies ($154,336) to Salaries and Benefits due to overruns in overtime costs to cover mandated 24-hour per day/7 day a week shifts at the Hillcrest Juvenile Hall.
17. County Counsel (1600B) – recognizes Unanticipated Revenue ($40,507) and Intrafund Transfers ($40,000) from legal service fees and transfers to Salaries and Benefits ($80,507) to cover overrun due to employee’s return from military leave in November 2005. The position had been budgeted as being on military leave for the entire fiscal year, resulting in Salaries and Benefits being under-appropriated. This ATR also recognizes and transfers Intrafund Transfers ($7,231) to Other Charges to cover unanticipated overruns in ISD service charges.
18. Controller’s Office (1400B) and Non-Departmental Services (8000B) – recognizes and transfers unclaimed monies from the Unclaimed Trust Fund ($764,934) to Non-Departmental Services. Per the Government Code, on a yearly basis, monies unclaimed for at least three years are published in the newspaper and those that remain unclaimed 45 days after publication are transferred to the General Fund.
19. Grand Jury (1920B) and Non-Departmental Services (8000B) – transfers Non-Departmental Reserves ($128,344) to Services and Supplies in the Grand Jury budget unit to cover increased costs for Grand Jury audit services due to contract amendments made during the fiscal year.
20. Utilities (4840D) and Airports (4850B) – transfers available Fund Balance ($1,065,300) from within various Public Works funds to Other Charges for the purpose of appropriating Depreciation Expense for Airports, County Service Areas, Sewer and Sanitation Districts, Flood Control Districts, and Lighting Districts. The recording of depreciation is for bookkeeping purposes only and is a non-cash transaction.
21. Public Works Equipment and Fleet Maintenance (4760B) – transfers savings in Fixed Assets ($120,000) to Services and Supplies to cover increased costs for fuel and lubrication products.
22. Coyote Point Marina (3980B) – transfers available Fund Balance ($236,581) to Other Charges for the purpose of appropriating Depreciation Expense for Structures ($233,904) and Equipment ($2,677). The recording of depreciation is for bookkeeping purposes only and is a non-cash transaction.
23. Board of Supervisors (1100D) – recognizes Unanticipated Revenue ($1,660) and transfers Departmental Reserves ($16,022) and Non-Departmental Reserves ($12,518) to Salaries and Benefits ($25,900), Services and Supplies ($1,200) and Other Charges ($3,100) to cover overruns. The overrun in Salaries and Benefits is primarily due to higher than anticipated health benefit costs.
|
