Fiscal Year 2015-16 Mid Year Budget Review

County of Santa Clara

Fiscal Year 2015-16 Mid-Year Budget Review February 9, 2016

Prepared for: The Santa Clara County Board of Supervisors Prepared by: The Office of Budget and Analysis

Co

nsid

ered: 02/09/2016

Submitted by: Jeffrey V. Smith, County Executive

Reviewed by: Gary A. Graves, Chief Operating Officer

Leslie Crowell, Deputy County Executive

Prepared by: The Office of Budget & Analysis

Gregory G. Iturria, County Budget Director

Sandi Eovino, Budget Operations Manager

Budget and Public Policy Analysts:

Mary Ann Barrous

Hong Cao

Debbie Dills-Thompson

Tony Filice

Mercedes Garcia

Traci Hess

Erica Kelly

Mike Kornder

Liz Maldonado

Candace Nisby

Paul Phan

Christian Sanchez

Jena Trinh

Contents Introduction .................................................................................................................................... 1

Recommended Actions ................................................................................................................. 2

FY 2014-15 Additional Available Fund Balance Recommended for use in FY 2015-16 .... 3

Recommendations Related to General Fund Reserves ........................................................... 4

General Fund Contingency Reserve ......................................................................................... 4

SCVMC Bed Building 1 (BB1) Project ...................................................................................... 6

Allocation of Redevelopment Agency Dissolution Proceeds to Retiree Health ................ 6

Modifications to the FY 2015-16 Budget with Ongoing General Fund Fiscal Impact ...... 7

Clerk of the Board ....................................................................................................................... 7

Controller-Treasurer Department ............................................................................................ 7

County Counsel ........................................................................................................................... 8

Registrar of Voters ...................................................................................................................... 9

County Communications ......................................................................................................... 10

Office of the Sheriff ................................................................................................................... 10

Department of Correction ........................................................................................................ 11

Employee Services Agency ...................................................................................................... 11

Social Services Agency - Administrative Office ................................................................... 12

Social Services Agency - Department of Adult and Aging ................................................. 12

Social Services Agency - Categorical Aids ............................................................................ 13

Office of the County Executive ............................................................................................... 13

Modifications to the FY 2015-16 Budget with One-time General Fund Fiscal Impact ... 14

2012 Measure A Program ......................................................................................................... 14

Excess Educational Revenue Augmentation Fund Revenues ............................................ 14

Surveillance System Design for Main Jail North and Elmwood ........................................ 15

Reserve for Jail Capital Projects .............................................................................................. 15

Office of the District Attorney ................................................................................................. 15

Clerk of the Board ..................................................................................................................... 16

Social Services Agency - Administrative Office ................................................................... 16

Public Defender’s Office .......................................................................................................... 16


Special Programs ....................................................................................................................... 17


Modifications to the FY 2015-16 Budget with No Net General Fund Fiscal Impact ....... 18

Supervisorial District Three Event Donations ...................................................................... 18

Consumer and Environmental Protection Agency .............................................................. 18

Public Health Department ....................................................................................................... 19

Office of the District Attorney ................................................................................................. 20

Department of Child Support Services .................................................................................. 20

Santa Clara Valley Medical Center ......................................................................................... 20


Criminal Justice System-Wide Costs (AB109) ....................................................................... 22


Behavioral Health Services ...................................................................................................... 23

Social Services Agency – Administrative Office................................................................... 25

Social Services Agency – Categorical Aids ............................................................................ 25

Responses to Board Referrals for Mid-Year Budget Review ............................................... 25

General Fund Community Based Organizations ................................................................. 25

Deletion of Chronically Vacant Positions .............................................................................. 26

Updates on Custody Staffing Items ....................................................................................... 26

Cost Allocation Plan Adjustments.......................................................................................... 27

FY 2015-16 Year-End Fund Balance Projection ....................................................................... 28

Status of the FY 2016-17 Base Budget ....................................................................................... 29

Timeline and Milestones for the FY 2016-17 Budget Process .............................................. 33

Conclusion ..................................................................................................................................... 34

Attachment A: AP 06 Financial Status Report – General Fund ......................................... A-1

Fiscal Year 2015-16 Mid-Year Budget Review

February 9, 2016

1

Introduction

Administration has conducted a thorough review of the County’s budgetary status. The

current fiscal year, ending June 30, 2016 (FY 2015-16), is expected to conclude with a

positive fund balance. The County is on track to add approximately $54 million to the

General Fund ending balance from operational savings during this fiscal year. Revenue

and expenditure projections for next fiscal year, July 1, 2016–June 30, 2017 (FY 2016-17),

are still under development. However, the initial indication is that revenue should be

adequate to fund the current level of operations while the County continues to catch up

with the backlog of service infrastructure needs. More details on the status of next fiscal

year’s budget are provided towards the end of this report.

Between now and the end of this fiscal year, the County budget will require

modification to keep it an accurate record of spending authority that considers actual

expenditure and revenue trends, and also a relevant resource management tool to help

the Board of Supervisors (the Board) carry out its strategic initiatives. To this end, a

number of current fiscal year budget adjustments are recommended at this time.

Recommended Mid-Year Budget adjustments described in this report generally fall into

three circumstances:

Technical and clean up adjustments to adjust the budget to actual accounting

activity and to correct budget errors and omissions

Funding and resource recommendations expected by the Board at this Mid-Year

juncture pursuant to dialogue at past Board meetings to address evolving needs

on a number of fronts

Emergency resource needs in departmental budgets that require immediate

consideration

The Mid-Year Budget adjustments described in this report are organized into five major

sections:

1. Recommendations Related to General Fund Reserves

2. Modifications to the FY 2015-16 Budget with Ongoing General Fund Fiscal

Impact

3. Modifications to the FY 2015-16 Budget with One-time General Fund Fiscal

Impact

4. Modifications to the FY 2015-16 Budget with No Net General Fund Fiscal Impact

5. Responses to Board Referrals for Mid-Year Budget Review


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2

Separate but concurrently presented reports propose further modification to the FY

2015-16 Budget for the following departments:

Facilities and Fleet Department

Information Services Department

Roads and Airports Department

Recommended Actions The following actions relating to the status of the FY 2015-16 and FY 2016-17 budgets

are recommended for consideration:

a) Approve Request for Appropriation Modification No. 146 - $69,497,111,

adjusting revenues and expenditures in various departments and funds to

address needs and to better align the FY 2015-16 budget with current experience.

b) Receive report relating to the status of General Fund revenues and expenditures

for FY 2015-16, including an initial projection of the FY 2015-16 fund balance; and

the projected status of the FY 2016-17 General Fund Budget.

c) Approve Second Amendment to Agreement with Telecare Corporation relating

to providing Pay For Success project work, increasing the maximum contract

amount by $245,000 from $0 to $245,000, that has been reviewed and approved

by County Counsel as to form and legality.

d) Approve establishment of a capital improvement project for Main Jail North and

Elmwood Campus Video Surveillance System, Project No. 263-CP16021.

e) Adoption of Salary Ordinance No. NS-5.16.105 amending Santa Clara County

Salary Ordinance No. NS-5.16 relating to compensation of employees deleting

and adding various positions in the Office of the Clerk of the Board, Office of the

County Executive, Controller - Treasurer, County Counsel, Employee Services

Agency, County Communications, Sheriff's Office, Custody Health Services,

Parks and Recreation, and Valley Medical Center.

f) Adoption of Salary Ordinance No. NS-20.15.17 amending Santa Clara County

Salary Ordinance No. NS-20.15 relating to compensation of employees adding

one Director, Risk Management position in the Employee Services Agency.


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FY 2014-15 Additional Available Fund Balance Recommended for use in FY 2015-16

Fiscal Impact

FY 2015-16: $11,665,362 net one-time resource

Of this total, $13,461,009 is related to 2012 Measure A funds and ($1,795,647) is

related to regular General Fund.

The FY 2015-16 Adopted Budget estimated $299,534,638 in available General Fund

balance at the end of FY 2014-15. This was comprised of $17,910,930 of 2012 Measure A

funds and $281,623,708 of regular General Fund. The estimated available fund balance

was fully allocated for various purposes in the FY 2015-16 budget adopted by the

Board, including the FY 2015-16 Contingency Reserve, capital program expenditures,

technology projects and other one-time needs. (See the FY 2015-16 Adopted Budget

pages 9-10 for detail on one-time sources and uses of funds).

The Office of Budget and Analysis and the Controller-Treasurer Department have

completed a reconciliation of the final FY 2014-15 fund balance and determined that an

additional $11,665,362 in fund balance is available for appropriation in FY 2015-16.

However, this final analysis determined that there was additional Measure A fund

balance which was offset by a very small shortage of regular General Fund balance.

This delineation is important since Measure A funds are tracked and budgeted

separately from the rest of the General Fund. Additional Measure A fund balance is

$13,461,009 and the shortage of regular General Fund balance is $1,795,647.

The additional Measure A fund balance of $13,461,009 was primarily related to the

process of re-appropriating FY 2014-15 allocations to FY 2015-16. The $12,399,200 of

Measure A funds set aside for the Santa Clara Valley Medical Center Emergency Room

renovation as part of the FY 2014-15 Adopted Budget were not re-appropriated in the

FY 2014-15 year-end re-appropriation budget process. As a result, these funds became

part of the final FY 2014-15 available fund balance. Also, further detailed analysis of

Measure A funds allocation and expenditures yielded additional Measure A fund

balance of $1,061,809. Actions described later in this document include recommended

appropriation of these funds consistent with the original purpose.

Regular General Fund balance was remarkably close to the estimated fund balance of

$281,623,708 used in the FY 2015-16 Adopted Budget. However, for the first time in

many years it was actually less than the estimated fund balance by $1,795,647. Thus, the

net additional fund balance for the General Fund is a combination of additional


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Measure A fund balance of $13,461,009 offset by a shortage of regular General Fund

balance of $1,795,647.

Recognition of additional prior-year fund balance is a routine action for the Mid-Year

Budget Review. The following table reflects the difference between the initially

projected fund balance and actual fund balance since FY 2005-06. The factors that

contribute to fund balance beyond initial projections are many and most reflect

circumstances unique to a particular year.

Table 1: Historical Adjustments to Fund Balance ($ millions)

Fund

Balance

from

Fiscal Year

For Use in

Fiscal Year

Assumed

in

Approved

Budget

Adjustment

at Mid-Year

Total

Fund

Balance

FY 2014-15 FY 2015-16 $299.53 $11.67 $311.20

FY 2013-14 FY 2014-15 $180.90 $35.90 $216.80

FY 2012-13 FY 2013-14 $205.35 $9.40 $214.75

FY 2011-12 FY 2012-13 $127.60 $26.40 $154.00

FY 2010-11 FY 2011-12 $99.12 $36.30 $135.42

FY 2009-10 FY 2010-11 $121.66 $3.50 $125.16

FY 2008-09 FY 2009-10 $126.26 $3.00 $129.26

FY 2007-08 FY 2008-09 $93.20 $3.00 $96.20

FY 2006-07 FY 2007-08 $167.03 $24.40 $191.43

FY 2005-06 FY 2006-07 $178.96 $51.10 $230.06

Current fiscal year (FY 2015-16) revenue and expenditure performance will be discussed

later in this report in the section relating to the status of General Fund revenues and

expenditures for FY 2015-16, including an initial projection of the FY 2015-16 fund

balance.

Recommendations Related to General Fund Reserves

General Fund Contingency Reserve

Fiscal Impact

FY 2015-16: Increase Contingency Reserve by $19,962,235

Board of Supervisors Policy 4.3 established the goal of setting the General Fund

Contingency Reserve at 5% of General Fund revenues, net of pass-through revenue. The


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FY 2015-16 Adopted Budget set the Contingency Reserve at $155,587,079, about $31.7M

in excess of the amount targeted by the policy. This action replenishes the Contingency

Reserve to 5% of General Fund revenue less pass-through revenue and including all

proposed mid-year actions.

Subsequent to July 1, 2015 the Board of Supervisors has approved a number of actions

affecting the use of the Contingency Reserve.

Table 2: Status of General Fund Contingency Reserve

Board Action

Impact on

Reserve

Cumulative

Level of

Reserve

FY 2015-16 Contingency Reserve at July 1 $155,587,079

F85#041 Community Choice Energy Projects ($150,000) $155,437,079

F85#029 North County Cold Weather Shelter ($288,148) $155,148,931

F85#069 North County Cold Weather Shelter ($673,350) $154,475,581

F85#057 Human Relations Commission ($16,760) $154,458,821

F85#060 Housing Task Force Recommendations ($17,166,907) $137,291,914

F85#059 Custody Health position add/delete ($18,346) $137,273,568

F85#076 Hamlin Court Warehouse ($6,525,000) $130,748,568

F85#087 Augment CREBS Renewables for Revenue ($2,150,000) $128,598,568

F85#090 SEIU Wage Increase ($10,412,615) $118,185,953

F85#095 Jail Needs (staffing and various costs) ($2,963,464) $115,222,489

F85#067 CBO cost of living adjustment ($25,258) $115,197,231

F85#091 Assistant Sheriff add/delete 28,689 $115,225,920

F85#066 Victim Witness Services $213,111 $115,439,031

F85#124 FY15 CA Homeland Security Grant $632,310 $116,071,341

F85#130 Jail ADA modifications ($500,000) $115,571,341

F85#126 Probation Amnesty Program $53,000 $115,624,341

F85#134 CEO Office of Human Relations position ($40,428) $115,583,913

F85#129 Custody Health Pilot Project ($5,777,236) $109,806,677

Current Status of Contingency Reserve $109,806,677

Recommended Increase in Mid-Year Budget

Review (action pending)

$19,962,235 $129,768,912

F85#41 Silicon Valley Community Choice Energy

Partnership (action pending)

($450,000) $129,318,912

Adjusted Status of Contingency Reserve $129,318,912


February 9, 2016

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The Contingency Reserve is the County’s largest unobligated reserve. The reserve is

appropriated each year from prior year fund balance and therefore unspent

Contingency Reserve funds are the primary source of funding for the Contingency

Reserve in the subsequent fiscal year.

The Administration recommends that all available funds not otherwise allocated during

the Mid-Year Budget Review be allocated to the Contingency Reserve pending

subsequent action by the Board of Supervisors to:

ensure maximum financial flexibility to address unforeseen fiscal problems or

natural disasters,

secure a source of funding for the future fiscal year Contingency Reserve, and

provide additional future flexibility for funding one-time Board priorities.

SCVMC Bed Building 1 (BB1) Project

Fiscal Impact

FY 2015-16: $ 27,000,000 one-time allocation of assigned fund balance

This adjustment will allocate an additional $27 million to complete the BB1 Project, the

largest portion of the Seismic Safety Program (SSP). When the BB1 Project was

temporarily put on hold, it impacted other projects in the SSP including the Services

Building Replacement (SBR), replacing Old Main East/West with a new connector

between the hospital facilities, and wayfinding and landscaping projects. The County

has undertaken steps to install temporary utilities so the SBR project can move forward;

however, restarting the BB1 Project is likely to absorb a large portion of the unexpended

budget in the program. Thus this increase in allocation is recommended.

Allocation of Redevelopment Agency Dissolution Proceeds to Retiree Health

Fiscal Impact

FY 2015-16: $7,195,850 one‐time allocation of committed fund balance

Per the Board Resolution adopted on June 17, 2013 (Agenda Item No. 8), $7,195,850 in

proceeds from the allocation of assets and property sales from the redevelopment

agency dissolution process are to be dedicated towards the County’s share of retiree

health costs, with such funds being placed into the California Employers’ Retiree

Benefit Trust (CERBT). These proceeds were not appropriated in the FY 2015-16 budget

process as there was uncertainty as to both the amount of money that would be

received and when the proceeds would be available. The funds are first allocated to


February 9, 2016

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operating departments and then departments are charged an additional amount for

retiree health through the bi‐weekly payroll to assure proper transfer of funds to the

CERBT.

Modifications to the FY 2015-16 Budget with Ongoing General Fund Fiscal Impact

Modifications with an ongoing fiscal impact are proposed to address urgent needs that

have arisen since the adoption of the budget. The actions discussed below relate to

critical, unanticipated challenges that need to be addressed before the June 2016 Budget

Hearing.

Clerk of the Board

Fiscal Impact

FY 2015-16: $39,526

FY 2016-17: $123,981

This action adds 1.0 full-time equivalent (FTE) Management Analyst/Associate

Management Analyst-B position to the Office of the Clerk of the Board in direct

response to increased operational needs. The cost for the remainder of FY 2015-16 is

$39,526 and the ongoing cost in FY 2016-17 will be $123,981. The new position will help

address the increased responsibilities, including research, review and analysis

associated with creating and/or revising policies, procedures and systems, as well as

written reports as a result of referrals from the Board of Supervisors.

Controller-Treasurer Department

Fiscal Impact

FY 2015-16: ($6,840)

FY 2016-17: ($19,114)

Harvey M. Rose Associates, LLC, presented the results of its audit of the Controller-

Treasurer Department to the Finance and Governmental Operations Committee in

November 2015. The audit recommended that the Controller-Treasurer Department

develop systems and policies to more proactively assert its stewardship role in the

County.


February 9, 2016

8

This action adds 1.0 FTE Senior Management Analyst to the Central Payroll Division

and 1.0 FTE Senior Accountant to the General Accounting Division while deleting 1.0

FTE Fixed Income Portfolio Manager and 1.0 FTE Account Clerk II. The new positions

will address some of the audit findings in the report including resumption of payroll

audits; updating and maintaining financial and operational policies and procedures;

resumption of Countywide payroll, Cost Plan, and SB-90 training for all accounting and

financial staff; and development and implementation of a comprehensive Departmental

monthly management information reporting system.

Table 3: Controller-Treasurer Position Adjustments

Requested Item Classification FY 2016 Cost FY 2017 Cost

Add 1.0 FTE Sr. Accountant $45,843 $143,854

Add 1.0 FTE Sr. Management Analyst $45,822 $143,798

Delete 1.0 FTE Fixed Income Portfolio Manager ($68,582) ($211,950)

Delete 1.0 FTE Account Clerk II ($29,923) ($94,814)

Total ($6,840) ($19,114)

This action results in a cost savings to the General Fund in the amount of $6,840 in FY

2015-16 and $19,114 in FY 2016-17. The cost savings is a result of the Department adding

and deleting two FTEs in an effort to re-organize and be fiscally responsible to the

County’s budgetary resources.

County Counsel

Fiscal Impact

FY 2015-16: $71,627

FY 2016-17: $183,727

In response to an increase in workload in the areas of Health and Hospital System

(HHS), Office of Independent Defense Counsel (IDO), and Litigation, this action

recommends the addition of six full time positions and one half-time position, as

indicated in the table below.

HHS legal service needs have increased due to greater interest in Custody Health

Services, Behavioral Health Services and greater demand for subpoenas and records

requests, resulting in the need for 1.0 FTE Attorney, 1.0 FTE Paralegal and 0.5 FTE Legal

Secretary.


February 9, 2016

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Table 4: County Counsel New Positions

Position FTE Assigned Area

Attorney-County Counsel I/II/III/IV 2.0 HHS (1) & Litigation (1)

Senior Paralegal/Paralegal 2.0 HHS (1) & Litigation (1)

Legal Secretary II/I 0.5 HHS

Legal Clerk 1.0 Litigation

Office Specialist III 1.0 IDO

Total 6.5

The Order to Show Cause Program within IDO is a high volume practice area, with

over 800 cases per year, requiring case management and accurate record keeping and

reporting to assure adequate and cost-effective representation to the defendants. The

addition of 1.0 FTE Office Specialist III position, will provide the necessary level of

clerical support of case management and records.

Litigation provides services to Employee Services Agency (ESA) Insurance Risk

Management Department and defends tort, employment and civil rights actions. As the

County faces complex litigation matters including liability claims, personnel matters,

and ongoing cases, there is an immediate need for additional resources, including 1.0

FTE Attorney, 1.0 FTE Paralegal and 1.0 FTE Legal Clerk.

The net cost to the General Fund of the positions is $71,627 for FY 2015-16 and $183,727

for FY 2016-17, as position costs are offset by a reimbursement from ESA’s

Liability/Property Insurance Fund (0075). The cost to Fund 0075 for the remainder of FY

2015-16 is $310,608 and the ongoing cost in FY 2016-17 is $1,002,840.

Registrar of Voters

Fiscal Impact

FY 2015-16: $150,000

FY 2016-17: $150,000

The Registrar of Voters is requesting a mid-year budget augmentation of $150,000

ongoing to purchase screen readers to implement Assembly Bill 683. The Bill, which

went into effect on January 1, 2016, requires counties that provide sample ballot and

voter information on their websites to comply with federal and industry standards for

accessibility to persons with disabilities (particularly for voters who are visually

impaired) and make information on county election websites readable by screen-

reading technology.


February 9, 2016

10

County Communications

Fiscal Impact

FY 2015-16: No Impact

FY 2016-17: $643,595

This action adds four positions and $8,000 to procure a web-based learning and records

management system as part of an overall plan to address urgent recruitment and

retention needs within County Communications. Details of the need for this action are

included in Legislative File 79534.

The positions being added are: 1.0 FTE Chief Communications Dispatcher position, 1.0

FTE Supervising Communications Dispatcher position, 1.0 FTE Senior Communications

Dispatcher position and 1.0 FTE Administrative Assistant position. By doubling the

current staff of the Support Services Division, County Communications will be able to

provide sustained initial and ongoing training, and development in order to retain

existing and new staff. The addition of the three mid-management positions will allow

for much needed coverage and oversight, in turn reducing the amount of usage of

overtime.

These actions will not have an impact on the General Fund budget in FY 2015-16, as the

cost will be offset by salary savings from vacant positions. The ongoing costs for these

actions in FY 2016-17 will be $643,595.

Office of the Sheriff Sergeant for Internal Affairs in the Office of the Sheriff

Fiscal Impact

FY 2015-16: $72,975

FY 2016-17: $229,610

In response to current workload needs in the Internal Affairs (IA) unit, this

recommendation adds 1.0 FTE Sheriff Sergeant to investigate use of force reports.

Internal Affairs has recently been tasked with reviewing every use of force report,

regardless if a complaint was or was not made. The number of IA reports have

increased, and staff is struggling to complete the investigations during the limit set by

statute. In addition, Pitchess motions have increased significantly, due to changes in the

law making it a requirement for defense counsel in many cases to request a Pitchess

motion. A Pitchess motion is a request made by the defense in a California criminal case

to access an officer's personnel information when the defendant alleges that the officer


February 9, 2016

11

used excessive force or lied about the events surrounding the defendant's arrest. IA staff

is also required to appear in Court for 4-8 hours for each one of these motions.

Correction of a Technical Error

Fiscal Impact

FY 2015-16: ($408,064)

FY 2016-17: ($408,064)

In the FY 2015-16 Recommended Budget, the Board approved the addition of a Sheriff’s

Sergeant for the training unit, along with a matching reimbursement from the Justice

Training Center Trust Fund. This action changes the budget to correctly convey the

benefit to the General Fund from the Justice Training Center Trust Fund and this will be

of ongoing benefit to the General Fund.

Department of Correction

Fiscal Impact

FY 2015-16: $1,140,500

FY 2016-17: $2,272,200

The Department of Correction had five contracts with other counties to provide acute

in-custody mental health services for inmates. On December 15, 2015, the Board ratified

the termination of these agreements. This is one of many measures the Board has taken

to address capacity issues in the jail system, and opens up mental health beds so that

they are available for the County’s inmates. The contracts were terminated effective

January 15, 2016. This action decreases revenue in FY 2015-16 in the amount of

$1,140,500 related to agreements for mental health beds with other counties. The FY

2016-17 impact will be a revenue loss of $2,272,200.

Employee Services Agency

Fiscal Impact

FY 2015-16: $52,435

FY 2016-17: $147,438

The addition of 1.0 FTE Senior Human Resources Analyst (Sr. HRA) is needed to

provide the necessary recruitment support to address the Communications dispatcher

vacancies in the County Communications Department. At the December 15, 2015


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12

meeting, the Board requested County Communications to develop a plan for adding

additional resources necessary to address the urgent recruitment and training needs

related to dispatcher vacancies. As part of the plan, the Administration recommends

adding this position, in addition to adding positions in County Communications. The

Sr. HRA will focus on recruiting, classification, and process improvement for County

Communications and other departments with difficult to recruit classifications.

Social Services Agency - Administrative Office 2011 Realignment Growth Revenue

Fiscal Impact

FY 2015-16: ($2,914,846)

FY 2016-17: ($2,914,846)

This action recognizes unbudgeted revenues related to 2011 Realignment revenue

growth from FY 2014-15.

Superior Court Loss of Reimbursement Revenue

Fiscal Impact

FY 2015-16: $ 83,111

FY 2016-17: $ 83,111

This action recognizes a reduction in reimbursement revenue from the Superior Court

of California resulting from the termination of a service agreement related to sharing

staffing costs for the Dependency Court reception desk due to State budget constraints.

Social Services Agency - Department of Adult and Aging Meals on Wheels

Fiscal Impact

FY 2015-16: $147,000

FY 2016-17: $147,000

The action allocates funds to the Meals on Wheels program to provide additional meals

to seniors in response to a 10 percent increase in the demand for meals over FY 2014-15.


February 9, 2016

13

Senior Nutrition Program

Fiscal Impact

FY 2015-16: ($101,006)

FY 2016-17: ($101,006)

This technical adjustment for the Senior Nutrition program is needed to reflect a net

increase to the current Federal revenue budget.

Social Services Agency - Categorical Aids Trafficking and Crime Victims Assistance Program

Fiscal Impact

FY 2015-16: $6,411

FY 2016-17: $6,411

This action increases the Trafficking and Crime Victims Assistance Program

expenditure budget to address caseload growth and increased revenue resulting from

the broadening of eligibility requirements.

2011 Realignment Growth Revenue

Fiscal Impact

FY 2015-16: $342,844

FY 2016-17: $342,844

This action recognizes restricted 2011 realignment growth revenue of $3,936,151, and

increases related assistance expenditure appropriation by $4,278,995, to allow the

County to provide its share of service costs, resulting in a net ongoing cost to the

General Fund of $342,844.

Office of the County Executive

Fiscal Impact

FY 2015-16: $25,000

FY 2016-17: $25,000

On November 17, 2015, the Board of Supervisors approved the implementation of an

annual competitive process to fund County of Santa Clara July 4th Fireworks Events and


February 9, 2016

14

directed the Administration to recommend an ongoing appropriation during the FY

2015-16 Mid-Year Budget process.

Modifications to the FY 2015-16 Budget with One-time General Fund Fiscal Impact

Modifications for one-time funding of projects or additional resources for limited

duration are proposed to address urgent needs that have arisen since the adoption of

the budget. The actions discussed below relate to critical, unanticipated challenges that

need to be addressed before the June 2016 Budget Hearing and budgetary corrections

necessary due to errors, omissions and revised estimates.

2012 Measure A Program

Fiscal Impact

FY 2015-16: $13,461,009

This action re-appropriates $12,399,200 of Measure A Fund balance to SCVMC for the

Emergency Room construction project, $63,632 to Social Services Agency for contracts

with Project WeHope and Kids in Common as was the original intent of the initial

allocation of funds, and establishes a reserve of $998,177 for School Linked Services

contracts to provide adequate funding to fulfill the intent of the initial allocation of

funds.

Excess Educational Revenue Augmentation Fund Revenues

Fiscal Impact

FY 2015-16: ($30,600,000)

Since 1992, counties, cities, and certain special districts have been forced to shift a

portion of their property tax shares to the Educational Revenue Augmentation Fund

(ERAF). Per the State Revenue and Taxation code, once there is enough money in ERAF

to fulfill all of its obligations, the remainder is to be returned to the taxing entities who

contributed to it. This action appropriates $30,600,000 of one-time excess ERAF

revenues.


February 9, 2016

15

Surveillance System Design for Main Jail North and Elmwood

Fiscal Impact

FY 2015-16: $820,000

On October 6, 2015, the Board received a report from Administration relating to the

Public Safety Action Plan. Among other items, the Public Safety Action Plan included

direction to rapidly expand and modernize the surveillance camera system throughout

the jail facilities. Work began in October to hire a contractor to assess the facility needs

and estimate the cost of this project. After careful review of the options and staff visits

to nearby jail surveillance systems, the contractor was selected and cost estimates were

provided. The Recommended Action allows the Department to move forward with the

design for the system.

Reserve for Jail Capital Projects

Fiscal Impact

FY 2015-16: $4,805,548

There is a need to allocate $4,805,548 in a reserve for various jail capital projects that

will need to be funded in the short term. As part of evaluations of the County’s jail

facilities, more funding will be needed for design and construction of potential

Americans with Disability Act modifications in the various jail facilities. Funding is

anticipated for the reconfiguration of the Main Jail North Booking area to support the

Mental Health interview process to ensure sufficient privacy of inmates during the

booking screening/interview process. This additional funding could also be utilized for

surveillance systems at Main Jail and the Elmwood facilities.

Office of the District Attorney Off-Cycle IT Request

Fiscal Impact

FY 2015-16: $600,000

The Office of the District Attorney experienced a system crash in October 2015,

resulting in minimal service for a week. This action allocates one-time funds for an off-

cycle Information Technology project to upgrade the system, increase storage capacity

with a new Storage Area Network (SAN), and create a back-up system. The SAN will

triple data storage capacity, with the ability to expand to meet future needs. Video and

audio storage needs have increased over the last few years, as a large amount of the


February 9, 2016

16

evidence used in cases are in those formats, rather than in the form of paper documents.

With the advent of body-worn cameras in several law enforcement agencies, these

storage needs are projected to grow very rapidly.

DNA-ID Trust Fund

Fiscal Impact

FY 2015-16: ($27,520)

This technical adjustment allocates the full amount of a transfer from the DNA

Identification Trust Fund (Fund 0230) to the Department of Corrections General Fund

budget (cost center 3426 - Mail Jail North) since only a partial amount was included in

the FY 2015-16 Adopted Budget. The transfer-in budget amount needs to increase by

$27,520 to reflect the funding of two Correctional Officers from Proposition 69 revenue

and then shifted to the General Fund where the cost is incurred.

Clerk of the Board

Fiscal Impact

FY 2015-16: $45,000

At the October 6, 2015 meeting, the Board adopted Resolution No. BOS-2015-138

establishing the Blue Ribbon Commission on Improving Custody Operations (Blue

Ribbon Commission). The Clerk of the Board, in support of the commission, has

incurred costs for consultant fees, overtime, interpretation services, webcasting,

technical support, and office supplies.

Social Services Agency - Administrative Office

Fiscal Impact

FY 2015-16: $1,020,226

This technical adjustment re-appropriates the Youth Summer Jobs Initiative Pilot

program’s unspent funds from FY 2014-15.

Public Defender’s Office

Fiscal Impact

FY 2015-16: $1,282,859

This technical adjustment re-appropriates unspent FY 2014-15 funds for the Public

Defender’s Office Case management system.


February 9, 2016

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Employee Services Agency

Fiscal Impact

FY 2015-16: $25,000

This technical adjustment re-appropriates unspent FY 2014-15 funds for the Learning

and Employee Development program to continue work with a vendor to convert the

New Employee Orientation training into an online format.

Special Programs

Fiscal Impact

FY 2015-16: $49,212

The County generally provides an annual contribution to Silicon Valley Creates

(formerly Silicon Valley Arts Council) in an amount equal to the prior year Transient

Occupancy Tax recognized by the County. This action will increase the FY 2015-16

appropriation for this item to match the FY 2014-15 Transient Occupancy Tax revenues

recognized by the County.

Office of the County Executive Emergency Management Performance Grant (EMPG) 2015

Fiscal Impact

FY 2015-16: ($138,093)

This action recognizes grant reimbursement in the amount of $138,093 related to

funding the salary and benefits of a position in the Office of Emergency Services.

Unfunded Contracts

Fiscal Impact

FY 2015-16: $620,888

This action increases the contract services budget in the County Executive’s Office for

the following unfunded contracts:

Hurst Brooks Espinosa (HBE) LLC ($107,000) – An agreement to provide professional

legislative advocacy services to the County of Santa Clara.


February 9, 2016

18

Enterprise Foundation, Inc. of the HCCSV ($290,000) - An agreement to provide

funding that serves as the match for annual funding from the Small Business

Administration.

Bill Wilson Center ($23,888) - This technical adjustment re-appropriates unspent FY

2014-15 funds for the Bill Wilson Center.

Moscone Emblidge & Otis ($200,000) – An agreement to provide legal investigative

services relating to the Blue Ribbon Commission on improving Custody Operations.

Modifications to the FY 2015-16 Budget with No Net General Fund Fiscal Impact Modifications with no net fiscal impact to the General Fund include technical

adjustments that correct the details of a specific appropriation or reorganize existing

appropriations, and adjustments to budgeted revenue associated with matching

changes to expenditures to more accurately reflect the projected actual activity.

The majority of adjustments recommended for non-General Fund departments are

related to General Fund recommendations, recognizing transfers from restricted funds

to/from the General Fund. All increased expenditures in these funds that are not

matched by increased revenues are covered by fund balance in the specific fund.

Supervisorial District Three Event Donations District Three has received donations in the amount of $7,740 from various entities.

These donations support events sponsored by the District Office, such as Day on the

Bay. This action increases the expenditure budget for these events and documents the

revenue source as donations.

Consumer and Environmental Protection Agency Premium Pay Increase

This is a technical adjustment that increases premium pay for employees previously

transferred from the Household Hazardous Waste Fund to the General Fund, as well as

reimbursements from Fund 30. There is no net impact to the General Fund, but $12,000

will be transferred in FY 2015-16 and $15,900 will be transferred ongoing beginning in

FY 2016-17.


February 9, 2016

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Reimbursement Adjustment for Services Rendered

This ongoing action adjusts the Recycling & Waste Reduction Division (Fund 0037)

budget by $120,000 to reimburse the Household Hazardous Waste Program (Fund 0030)

for staff time. The amount is calculated based on current FY 2015-16 costs and the

department anticipates the ongoing amount will remain the same.

Household Hazardous Waste Program Revenue

In June 2014, the Household Hazardous Waste Program (Fund 0030), was awarded a

$305,739 grant from CalRecycle under the Used Oil Competitive Grant Program to

conduct a countywide mass media campaign to encourage residents to properly recycle

used motor oil and oil filters. The term of the grant is June 12, 2014 to April 15, 2016.

The total amount expended in FY 2014-15 was $39,605; this one-time action recognizes

the remaining balance of $266,134 and appropriates expenditures in the same amount.

Public Health Department Lead Settlement Trust Fund

This one-time action will transfer $151,816 from the Lead Settlement Trust Fund to the

General Fund and will increase General Fund expenditures in the Department of Public

Health for lead abatement services.

Emergency Preparedness Grant

The Department of Public Health receives grant funding from the California

Department of Public Health (CDPH) for activities relating to emergency preparedness.

These actions recognize additional one-time revenues and expenditures in the amount

of $15,993, and redistribute current budget among seven cost centers to correctly align

County budget with CDPH funding.

Chronic Disease and Injury Prevention Revenue

The Chronic Disease and Injury Prevention program’s FY 2015-16 budget includes

funding that expired in June 2015. This adjustment reduces ongoing revenue and

expenditure by $65,000 to accurately reflect the department’s current budget.

Public Health Pharmacy

Recently the Pharmacy has exceeded the revenue budget as well as the expense budget.

This ongoing adjustment to the General Fund increases revenues and expenses by

$2,000,000 to align the budget with actual experience.


February 9, 2016

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Office of the District Attorney This action moves budget authority within the Office of the District Attorney’s budget

to realign budget to the appropriate cost center or general ledger account.

Department of Child Support Services Federal Title IV-D- Federal Financial Participation

This action recognizes an additional $300,000 Federal Financial Participation (FFP)

reimbursement and increases the professional services budget by $300,000 to cover

additional expenditures that exceed the State allocation. These expenditures support a

66% FFP reimbursement with a 34% local match. The local match will be covered by

existing Department of Child Support Services (DCSS) allocations.

Federal Title IV-D & State Support Enforcement Incentive Revenues

This net-zero action recognizes $113,552 in Federal Title IV-D Child Support revenue

and $58,496 in State Support Enforcement revenue, as well as the offsetting expenditure

budget in DCSS.

Special Department Expense

This action transfers $127,724 from Fund 0193 fund balance to the General Fund to

increase expenditures by $127,724 in order to reimburse the State DCSS for unallowable

expenditures based on final audit findings.

Santa Clara Valley Medical Center Move HealthLink Implementation budget to Custody Health Services

This action transfers $2.5 million fixed asset budget for the expansion of HealthLink

from Santa Clara Valley Medical Center (SCVMC) to Custody Health Services (CHS).

This action would reduce the budget for both expenditures and reimbursement

revenues in SCVMC by $2.5 million, while having no net impact on the General Fund.

In October, the Board approved the transfer of $2.5 million from CHS to SCVMC to

support the implementation of HealthLink. This modification was done so that HHS

Information Services, which is part of SCVMC, could oversee the project. HHS Finance

is now recommending that the budget for the project be transferred back to Custody

Health Services (CHS). The asset will reside in CHS; therefore, the budget should be

transferred to CHS during FY 2015-16.


February 9, 2016

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Custody Health Services provided by SCVMC

This adjustment will align the SCVMC’s and Custody Health Service (CHS) budgets for

custody health services, including laboratory, pharmacy, and mental health services.

Over the past few years, SCVMC has billed CHS for medical services provided to

inmates in excess of the General Fund budget for those services.

This action will increase expenditures in CHS by $1.9 M, increase revenues at SCVMC

by $1.9 M, and decrease General Fund subsidy to SCVMC by $1.9 M, resulting in no net

impact on the General Fund and no net impact on SCVMC fund (0060). This action also

increases the budget in the Department of Corrections, Probation Department, and

Mental Health Services Department, all of which reimburse CHS for costs associated

with inmate care.

Employee Services Agency Transfer Internship Program from SCVMC to ESA

During the FY 2015-16 Budget Hearings, the Board of Supervisors approved funding to

provide internship opportunities for high school students in the SCVMC budget. In

order to extend opportunities beyond SCVMC, the implementation of the internship

program will be administered by the Employee Services Agency. This action transfers

$155,000 from SCVMC to ESA’s Human Resources Department.

Remove Revenue No Longer Needed in Workers’ Compensation Program

This action reduces overstated revenue of $5.5 M in in the Worker’s Compensation

Fund (0078). The revenue account Services-General Fund in the Workers' Compensation

Program previously included Labor code 4850 costs. However, this revenue account is

no longer needed as Labor Code 4850 costs are now collected through rates charged to

affected departments.

Add Director of Risk Management

This action adds 1.0 FTE Director of Risk Management and increases reimbursements

from Workers’ Compensation and Liability/Property Insurance Funds to cover the

position costs of $55,552 in FY 2015-16 and $223,404 ongoing. These Internal Service

Funds will include this additional cost in its revised FY 2016-17 rates to departments

(both General Fund and Non-General Fund) in March.

The Director of Risk Management will oversee the Workers' Compensation, Risk

Management, Liability/Property Insurance, Liability/Property Claims, and Occupational


February 9, 2016

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Safety and Environmental Compliance programs. This executive position is needed due

to the reorganization of the Employee Services Agency and the need for expertise in the

administration of risk management programs of self-insured liability, workers'

compensation insurance programs, loss prevention, and workplace safety.

Criminal Justice System-Wide Costs (AB109) This action is a technical adjustment moving appropriations between Criminal Justice

System-Wide Costs and the Behavioral Health Services Department related to actions

taken as part of the FY 2014-15 re-appropriation of AB109 funds.

Office of the County Executive Stanford University Fellowship Program

During the FY 2015-16 Budget Hearings, the Board of Supervisors approved an

appropriation to continue funding the fellowship program with Stanford University for

three years. The Board allocated $90,000 from the General Fund to the Office of the

Clerk of the Board. This action moves the funding to the Office of the County Executive

where the contract is administered.

SJSU Social Impact Program

During the FY 2015-16 Budget Hearings, the Board of Supervisors approved an

appropriation to continue funding the social impact program for one year with San Jose

State University. The Board allocated $66,200 from the General Fund to the Office of the

Clerk of the Board. This action moves the funding to the Office of the County Executive

where the contract is administered.

Vietnamese American Service Center Model

On June 17, 2014 during the FY 2014-15 Budget Hearings, the Board of Supervisors

approved an appropriation to establish a Vietnamese American Service Center Model.

The Board allocated $190,000 from the General Fund to the Department of Behavioral

Health. This action moves the funding to the Office of the County Executive where the

initiative is administered.

Pay For Success Telecare Contract

On August 25, 2015, the Board of Supervisors approved a no-cost contract agreement

with Telecare Corporation related to Pay For Success project efforts. Since that time the

County has been awarded a $250,000 grant from the Nonprofit Finance Fund (NFF)


February 9, 2016

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with a matching County commitment of $250,000. The budget for Telecare was

established at $370,000 with NFF appropriating $245,000 of its $250,000 grant to the

Telecare contractors and the remaining $125,000 to be realized via anticipated scope of

work savings. The County will receive reimbursement from NFF for both County and

Telecare time that is charged to the grant and will be responsible for disbursing

payment. This action amends the Telecare agreement and adds a budget allocation of

$245,000 to the contract so that received NFF reimbursement funds can be distributed.

Pay For Success NFF Grant-Travel

This action recognizes and budgets NFF Grant funds in the amount of $5,000 to

reimburse travel expenditures of County Counsel staff engaged in Pay for Success

efforts.

Office of Emergency Services Contract

This action deletes the vacant 1.0 FTE Deputy Director of Emergency Preparedness

position and adds the savings of $149,463 in FY 2015-16 and $153,200 for FY 2016-17 to

the services and supplies contract line to fund the County’s contract with the Santa

Clara County Fire Department to provide these services.

Office of Women’s Policy

The Office of Women’s Policy administers two restricted funds that receive monies

from court filings. These funds support the operation of shelters for victims of domestic

violence. This action will synch actual funding receipts (increase of $59,851) to budgeted

expense authorization. Funds from the federal Justice Assistance Grant (JAG) are held

in a restricted fund. The JAG actions recognize interest income of $5,089.75 and adjusts

the revenue budget of the trust fund.

Behavioral Health Services Acute Psychiatry Services

This adjustment will align the SCVMC and Behavioral Health Service (BHSD) budgets

for Acute Psychiatric services provided by SCVMC, based on actual experience.

SCVMC has billed BHSD for expenditures in excess of the expenditure budget in the

General Fund. This ongoing action will increase expenditures in BHSD by $3.5 M,

increase revenues at SCVMC by $3.5 M, and decrease General Fund subsidy to SCVMC

by $3.5 M, resulting in no net impact on the General Fund and no net impact on

SCVMC Enterprise Fund 0060.


February 9, 2016

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Substance Use Treatment Services Laboratory Costs

During FY 2014-15, $868,000 of ongoing General Fund was allocated to BHSD to cover

an increase in costs related to laboratory services provided by SCVMC. The revenue

budget in SCVMC was increased, as was the expenditure budget in BHSD to cover the

estimated cost increase. The action was offset by a decrease in the General Fund subsidy

to SCVMC. Upon further review, the laboratory costs are $340,000 lower than expected;

therefore, $340,000 of the adjustment is being reversed. This has no net impact on the

General Fund and no Net Impact on SCVMC Enterprise Fund 0060.

Transfer MHSA position from SCVMC to Mental Health Services

This adjustment transfers 1.0 FTE vacant Psychiatric Technician II from SCVMC to

BHSD to support psychiatry services at Central Wellness. The position is funded by

Mental Health Services Act funds. The action reduces position expenditures and

reimbursement revenues in SCVMC, while increasing position expenditures and

reducing reimbursement expenditures in General Fund. The net impact is no impact to

the General Fund and no net impact on SCVMC Fund 0060.

Locum Tenens Funding

This adjustment transfers anticipated salary savings to professional services to cover

additional needs for Locum Tenens contract work due to vacant positions. This has no

net impact to the General Fund.

Cost of Living Adjustments

This adjustment recognizes additional MediCal and Early and Periodic Screening,

Diagnostic, and Testing (EPSDT) 2011 Realignment funding and an increase to contract

services. This is due to the cost of living adjustment approved by the Board on

November 17, 2015, for Community Based Organizations and the ability of the BHSD to

leverage additional reimbursements. This action recognizes new revenues and new

expenditures of $3.6 M in the General Fund and in Behavioral Health Trust Fund (0439),

resulting in no net impacts to both funds.

Health Donation Trust Adjustment

Reduce revenues and expenditures in the Mental Health Donation Trust Fund, a

restricted fund, to tie to projected actuals. This action has no net impact on fund 357.


February 9, 2016

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Social Services Agency – Administrative Office This is a technical adjustment to increase $155,130 in expenditure and revenues budgets

for updated In-Home Supportive Services (IHSS) Maintenance of Effort (MOE).

Social Services Agency – Categorical Aids Technical adjustments to Categorical Aids realigns $1.8 million of expenditure

appropriation to reflect funding allocation changes received after the FY 2015-16 Budget

and after other Agency budget modification were approved. There is no fiscal impact

to the General Fund.

Responses to Board Referrals for Mid-Year Budget Review

General Fund Community Based Organizations

Fiscal Impact

FY 2015-16: $800,000

At the November 17, 2015 Board of Supervisors meeting (Agenda Item #16, Legislative

File #77937), the Board of Supervisors approved a cost of living adjustment for General

Fund Community Based Organization (CBO) contracts and directed Administration to

recommend an additional amount to be reserved for allocation to CBOs to address

needs aligned with County service priorities as they specifically relate to the provision

of services and activities in their contracts with the County in the following areas:

technology needs; living wage implementation; and service-related capital needs.

Through the Mid-Year process, Administration recommends a one-time allocation of

$800,000 to off-set one-time service related capital and technology needs (e.g., funding

for technology to interface with the County’s Electronic Health Record). Administration

does not have a cost estimate for anticipated needs/requests, and actual costs associated

with these requests may total more or less than $800,000.

The Administration does not recommend allocating funding for living wage

implementation through the Mid-Year process, as the cost is recurring and anticipated

to be in the range of $1.6 million to $15 million for all living wage-applicable contracts.

These costs are not directly related to implementation and cost increases would be

reflected on a contract-by-contract basis.


February 9, 2016

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Deletion of Chronically Vacant Positions

Fiscal Impact

FY 2015-16: ($231,519)

FY 2016-17: ($747,936)

During the summer and fall of 2015, Administration worked with the Harvey Rose

Associates, LCC, and the Finance and Government Operations Committee to analyze

positions vacant for more than five years. As a result of this effort, the Administration

recommends deleting a total of eight positions: one Clinical Research Associate position

at SCVMC, 1.5 FTE (2 positions) Licensed Vocational Nurse positions in Custody

Health, two Sheriff’s Sergeant Positions used to back-fill for long-term vacancies, one

Park Ranger II position, one Information Systems Manager II position at the Clerk of the

Board, and one Clinical Nurse Specialist position at SCVMC. Further, the

Administration recommends maintaining the appropriation equal to the cost of the

Licensed Vocational Nurse positions in Custody Health Services to fund the overtime

and extra help needed to support current operations.

Table 5: Summary of Deleted Chronically Vacant Positions

Position Department

FY 2015-16

Savings

FY 2016-17

Savings

Clinical Research Associate (1) SCVMC $19,662 $63,315

Licensed Vocational Nurse (2) Custody Health $0 $0

Sheriff’s Sergeant (2) Sheriff $115,518 $376,960

Park Ranger (1) Parks $0 $0

Information Systems Manager (1) Clerk of the Board $56,332 $180,503

Clinical Nurse Specialist (1) SCVMC $40,007 $127,158

Total $231,519 $747,936

Updates on Custody Staffing Items In response to a referral from the Board on September 29, 2015, the Office of the Sheriff

has provided reports to the Board on specific training topics for public safety staff,

including Implicit Bias training and Crisis Intervention Team training. Although the

Office of the Sheriff has requested funding as part of the Mid-Year Budget Review, the

County Executive’s Office of Budget and Analysis (OBA) is working with them to

monitor their overtime usage related to training for consideration later in the fiscal year

if an adjustment is necessary. It is anticipated that the Office of the Sheriff will request


February 9, 2016

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ongoing funding needs related to this as part of the FY 2016-17 Recommended Budget

process.

As part of ongoing actions over the last few months regarding staffing needs in Office

of the Sheriff/Department of Correction (SO/DOC) to support the new mental health

teams and treatment, new programming, and other operational changes, the SO/DOC

requested overtime funding as part of the Mid-Year Budget Review. OBA is working

with them to monitor their overtime usage related to these needs for consideration later

in the fiscal year if an adjustment is necessary. It is anticipated that the SO/DOC will

request ongoing funding needs related to this as part of the FY 2016-17 Recommended

Budget process.

As part of the ratification of the Agreement with Traditions Psychology Group on

November 3, 2015, there was an acknowledgement that additional funding might need

to be added to the budget at mid-year to account for contract costs. As a result of

anticipated salary savings from the positions added at the December 15, 2015 Board

meeting to serve Custody Health Mental Health teams in the jails, Custody Health

Services is working with OBA to ensure there are sufficient appropriations for them to

cover the costs related to this contract.

Cost Allocation Plan Adjustments

Fiscal Impact

FY 2015-16: $1,623,781

As directed by the Board at the June 2015 Budget Hearing, the Administration is

providing an update to the Management Auditor’s recommendation to Intra County

Overhead (“Cost Allocation Plan”) charges related to the Information Service

Department (ISD).

The primary reason for the variance between the Recommended Budget and the

Management Audit proposed changes include adjustments that were made in February

2015 to direct bill ISD charges through the ISD Internal Services Funds instead of

through the Cost Allocation Plan. These adjustments were approximately $2.3 million.

The Management Auditor did not obtain and the Administration did not ensure

sufficient information related to these adjustments during the May 2015 review. As a

result, there was a difference in recommendations to the Board at the Budget Hearing.

Subsequent to the June 2015 Budget Hearing, there has been new information related to

the ISD adjustments as a result of Office 365 implementation and licensing charges. The


February 9, 2016

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total net cost to the General Fund after calculating all adjustments is $1.6 million. The

Administration, Controller-Treasurer Department, and Management Auditor have met

and reviewed these final adjustments for FY 2015-16. These updates have also been

provided to the State Controller for approval.

FY 2015-16 Year-End Fund Balance Projection Each year at the Mid-Year Budget Review the Administration provides the first

projection of current year budget-to-actual variances in the General Fund based on

actual revenues and expenditures through December 31 (Accounting Period 06).

General Fund departmental Financial Status Reports reflect a positive year-end fund

balance based on actual experience as of Accounting Period 06 (AP06). Total

departmental contributions to the FY 2015-16 Year-End General Fund balance available

is estimated to be at least $54.3 million. This amount will be in addition to any

contributions from unused General Fund Contingency Reserve.

Table 6: Summary of General Fund Financial Status as of December 31, 2015

Current

Modified

Budget

Year to

Date

Actuals as

of AP06

FY 2016

Projected

Annual

Surplus/

(Deficit) %

Salaries & Benefits:

1,412,234,771

673,488,058

1,376,137,561

36,097,210 2.6%

Other Expenditures:

1,722,968,169

713,553,989

1,683,786,754

39,181,415 2.3%

Subtotal Expenditures

3,135,202,940

1,387,042,047

3,059,924,315

75,278,625 2.4%

Expenditure

Reimbursement

(237,246,394)

(107,561,570)

(233,762,014)

(3,484,380) 1.5%

Total Net Expenditures

2,897,956,546

1,279,480,477

2,826,162,301

71,794,245 2.5%

Total Revenue:

2,680,509,753

643,325,578

2,663,004,887

(17,504,866) (0.7%)

Estimated FY 2015-16 Fund Balance from Department Operations $54,289,379

Overall, General Fund departments are operating within budget. The primary sources

of anticipated additional fund balance are due to salary savings. While the level of

projected departmental contributions is large in terms of pure dollars, the overall


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projection reflects only a 2.5 percent savings in net expenditures, mitigated by less than

1 percent revenue shortfall. Attachment A: AP 06 Financial Status Report – General

Fund provides more detailed projections by department.

The Mid-Year projection of fund balance is the most conservative projection because it

is the earliest in the year. An updated fund balance projection will be made in March

based on actual expenditures and revenues through February 2016. A projection based

on actual expenditures and revenues through April 2016 will be available for reference

prior to the budget hearing on the Recommended Budget.

Status of the FY 2016-17 Base Budget The Administration is projecting a maintenance budget for the General Fund in FY

2016-17, the budget period that begins July 1, 2016. Specific recommendations for

assuring a balanced fiscal year 2016-2017 budget will be provided in the County

Executive’s Fiscal Year 2016-2017 Recommended Budget. The Recommended Budget

will be produced and released on or near May 1, 2016.

It is important to recognize that the projections discussed below are for a fiscal year that

will not begin for another five months and will not end for another 17 months.

Projections at this early stage, particularly for revenues, are subject to change as we

move through the process and have access to more actual data, allowing for additional

analysis of trends and forecasts.

Summary of Major Assumptions

Salaries and benefit costs for the General Fund are expected to increase $85 million,

while non-labor costs are expected to increase by $22 million, resulting in a total

expenditure increase of $107 million between the current fiscal year and the next fiscal

year. The cost drivers include:

Agreements with employee bargaining units for salary adjustments and

realignments.

Increased cost for certain employee benefits such as pension, healthcare and

other insurance.

The full cost of new positions added in recent months that are only a partial cost

this fiscal year.

Jail and custody health investments being made this fiscal year with recurring

cost obligations.

Implementation of the Housing Task Force investments made thus far this fiscal

year with recurring cost obligations.


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30

In-Home Supportive Services and Community Based Organizations cost of living

adjustments.

Rate increases from software vendors, contracted service providers, and internal

service providers.

Discretionary revenues (primarily property tax receipts) are currently projected to

increase approximately $100 million and departmental revenues are currently projected

to increase approximately $10-$15 million in the General Fund, for a net increase of

$110-$115 million in General Fund revenue growth between the current fiscal year and

the next fiscal year. Since General Fund expenditures for current operations are on track

to increase by $107 million, this suggests the County can expect a principally

maintenance budget for FY 2016-17 with some flexibility to continue shoring up

administrative support for current service operations. It does not appear practical or

prudent to expand existing programs or initiate new programs.

A critical assumption at this point in the process is that the General Fund subsidy for

Santa Clara Valley Medical Center (SCVMC) will remain unchanged. All increased costs

for existing resources at SCVMC are assumed to be offset by increased revenue

generated by SCVMC operations. At this juncture staff is projecting a $31 million

increase in salary and benefit costs for existing resources at SCVMC and increased

charges from other County departments of approximately $14 million. Analysis of

SCVMC non-personnel costs and available revenue is underway, but an initial review

indicates that sufficient revenue may be available to cover year-to-year cost increases

for existing resources in FY 2016-17 but may not be adequate beyond next fiscal year.

Salaries and Benefits

The preliminary calculation of our year-to-year budget demand for salaries and benefits

reflects an expected $125 million increase from the FY 2015-16 Adopted Budget of $2.7

billion to the FY 2016-17 base budget of $2.8 billion – an increase of approximately 4.6%.

The total base budget increase of $125 million includes $85 million to the General Fund,

$31 million to the SCVMC Enterprise Fund and $9 million to all other funds.

When projecting salary and benefits costs for the coming fiscal year, the Office of

Budget and Analysis (OBA) adjusts salary tables to reflect current bargaining unit

agreements. Benefit rates are adjusted to reflect the most current estimates from the

Employee Services Agency. The single largest factor contributing to the increased year-

to-year cost is the net increase in wages provided to employees.


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The cost of employee benefits continue to rise despite continued employee participation

in the cost of health insurance, retiree health benefits and CalPERS. The increased costs

described below represent the County cost of these programs.

1. Estimated health insurance premium year-to-year cost adjustments include

increases to the General Fund of approximately $17 million, from $171 million to

$188 million. Also, include increases to the SCVMC Enterprise Fund of

approximately $10 million, from $108 million to $118 million. Further, include

increases to the other funds of approximately $2 million, from $8 million to $10

million. The increase is based on the assumption that premium costs will

increase by 5% - 12%, which replicates historical trends.

2. Estimated retiree healthcare year-to-year cost adjustments include decreases to

the General Fund of approximately $3 million, from $72 million to $69 million.

Also, include decreases to the SCVMC Enterprise Fund of approximately $1

million, from $42 million to $41 million. Further, include decreases to the other

funds of approximately $1 million, from $12 million to $11 million. This initial

estimate is based on the actuarial valuation completed in December 2015 and

assumes payment of at least 90% of the annual required contribution (ARC). This

continues the strategy of bringing the annual contribution to the full ARC

beginning in FY 2017-18.

3. Estimated CalPERS Employer-share pension fund contribution requirements

year-to-year cost adjustments include increases to the General Fund of

approximately $18 million, from $190 million to $208 million. Also, include

increases to the SCVMC Enterprise Fund of approximately $10 million, from

$103 million to $113 million. Further, include increases to the other funds by

approximately $2 million, from $25 million to $27 million. The CalPERS rates as a

percentage of payroll are increasing from 18.19% to 18.98% for Miscellaneous

employees and from 32.88% to 36.23% for Safety employees.

Non-labor Expenses

All FY 2015-16 one-time expenditures (e.g. capital projects, technology projects) and

reserves have been removed from the FY 2016-17 base calculation.

Additional base adjustments for ongoing expenditures are expected to result in an

approximate net year-to-year increase of $35-$40 million. Examples of expenses to be

adjusted include leases, Internal Service Fund costs, and debt service. Another

significant adjustment is for In-Home Supportive Services (IHSS) expenditures where a

$1.36 million year-to-year increase is necessary to cover increased costs related to the

Board-approved wage increase for IHSS providers from $18.10/hour to $18.28/hour, and


February 9, 2016

32

a $2.45 million year-to-year increase is mandated to cover the 3.5% increase to the

County’s IHSS maintenance of effort (MOE). The IHSS program is projected to have a

total General Fund cost of $72.5 million in FY 2016-2017.

No across-the-board inflationary factor is applied to non-labor expenditures in the base.

Adjustments are considered on a case-by-case basis and must be associated with an

ongoing, unavoidable financial obligation for services or supplies to sustain the current

Board-approved level of service. Resource needs to expand an existing program or

initiate a new program are not considered in the base, but would be brought to the

Board for approval in the annual Recommended Budget if supported by the County

Executive.

Revenues

Estimation of General Fund revenues at the start of calendar year 2016 for the fiscal year

ending June 30, 2017 is difficult. Many of the State and Federal revenues received in the

first quarter of the current fiscal year represent FY 2014-15 receipts, so we do not yet

have clear FY 2015-16 actual data on which to make FY 2016-17 projections for many

revenue streams.

That stated, the data points that we are watching indicate that most of our major

discretionary revenues continue to trend positively. Initial projections would allow an

increase to budgeted General Fund revenues by approximately $100 million. Major

sources of projected revenue growth include property tax-related revenues and Public

Safety Sales Tax. Additionally, some of the increased expenditures assumed in the base

will be offset by increased departmental revenues, where such revenues are primarily

earned on the basis of cost recovery. Department estimates for operational revenue

(including realignment revenue) are not entirely available at the time of this report but

should provide revenue in the range of $10-$15 million more than the current fiscal

year.

Property Tax Related Revenue: Property tax-related revenue includes several

accounts that, while calculated on separate, specific factors, are largely

dependent on the assumption of assessed value roll growth. The most recent roll

growth figures provided by the Assessor reflect growth of 4.17% as of January 1,

2016. The Assessed Valuation roll is expected to grow from January to June. Last

fiscal year the roll growth at January 1 was 4.09% and by year-end was 8.78%.

The Office of Budget and Analysis is currently assuming a 6.5% roll growth,

which is less than last year’s growth. Last year’s growth was not restricted by a


February 9, 2016

33

California Consumer Price Index (CCPI) factor, meaning that the Assessor could

apply the standard 2% growth cap and it was enhanced by the restoration of

property values that had been lowered in prior years. These factors will be

reversed for the 2016 roll, because the CCPI is now capped at 1.55% for the

maximum growth factor this year, and there are substantially fewer restorations

of values to be processed. Staff will continue to watch current trends and may

further adjust assumptions as the forecasting process progresses.

Public Safety Sales Tax: This significant revenue source is currently budgeted at

$205 million for fiscal year 2015-2016. The revenue is received through a

complicated State allocation methodology that recognizes sales tax growth

statewide and rewards counties that are exceeding the average statewide growth.

Overall sales tax is still increasing, however it has not increased as much as

previously projected. The anticipated revenue in FY 2015-16 is $200 million.

While this is a $6 million dollar increase from the amount received in FY 2014-15,

it is $5 million less than budgeted for the current fiscal year. A $5 million

increase ($205 million total) in revenue is projected next fiscal year.

2012 Measure A Sales Tax Revenue: FY 2014-15 actual receipts of this 1/8 cent

sales tax measure were slightly lower than the $49 million assumed in the

budget, at $47 million. It is too early to determine whether the current year

receipts will meet the FY 2015-16 budget of $49 million. The Office of Budget

and Analysis continues the assumption that $20 million of Measure A revenue

will support existing service levels in the FY 2016-17 base budget. The remaining

will be used to fund projects, programs and reserves approved by the Board of

Supervisors during the upcoming budget process.

Timeline and Milestones for the FY 2016-17 Budget Process

Date Action

February 9, 2016 FY 2015-16 Mid-Year Budget Review

February 29, 2016 FY 2016-17 budget submittals due to OBA

March 1, 2016 Joint Budget Process Memo from President of the

Board of Supervisors and the County Executive

Provided to the Board


February 9, 2016

34

March 7, 2016 Copies of budget submittals provided to Board

Offices

March and April, 2016 County Executive and departments finalize proposals

for production of the Fiscal Year 2016-2017

Recommended Budget

May 1, 2016 FY 2016-17 County Executive’s Recommended Budget

provided to the Board of Supervisors

May 16-18, 2016 Board of Supervisors’ Budget Workshops

June 7, 2016 Recommendation for FY 2015-16 Budget Clean-up

provided to Board of Supervisors

June 13-17, 2016 Budget Hearing

June 21, 2016 Recommendation for Budget Re-appropriations

provided to the Board of Supervisors

Conclusion The recommendations included in the Mid-Year Budget Review facilitate technical

adjustments, corrections of budget errors and omissions, emergency funding, and

follow up to Board expectations for Mid-Year resource recommendations to address

several evolving challenges. Further, the current Contingency Reserve is replenished to

the Board-policy targeted 5% of General Fund revenues, net of pass-through revenue.

This will provide a source of funding for the FY 2016-17 Contingency Reserve.

The initial projection of fund balance from department operations is positive and

should provide some flexibility to address challenges, including infrastructure to

support and sustain County services and current levels of operation.

The initial outlook for next fiscal year’s budget condition supports pursuit of a

maintenance budget, wherein service reductions do not appear likely, expansion of

programs or new program initiatives will be explored with caution, and perhaps the

ability to continue to catch up on the backlog of service infrastructure needs so that

current services can be sustained beyond the fiscal year ahead.

Attachment A

AP 06 Financial Status Report - General Fund

SUMMARY BY DEPARTMENT

Department Name Salaries &

Benefits Other Expenses Reimbursement Revenue

Total Savings/Deficit

by BU

Agriculture and Environmental Mgmt 100,294 (15,927) (266,335) 324,236 142,268

Assessor 2,143,966 (956,012) 81,447 1,269,401

Categorical Aids Payments 25,329,580 (23,375,994) 1,953,586

Clerk-Board of Supervisors 331,069 121,840 (58,332) (147,146) 247,431

Communications Department 1,713,152 (181,173) (97,348) 3,579 1,438,211

Community Health Services 654,352 1,114,905 (240,316) (918,689) 610,252

Controller-Treasurer 960,501 7,392,000 - 38,343,399 46,695,899

County Counsel (229,785) 790,078 1,113,665 (17,554) 1,656,404

County Debt Service 0 (0) (0)

County Executive 510,405 (1,592,083) 141,153 280,584 (659,941)

County Recorder 495,093 4,241 3,139,840 3,639,174

Criminal Justice Support 3,409,137 (5,473,747) (2,064,610)

Custody Health Services (2,266,077) (277,996) (0) (0) (2,544,074)

Department of Alcohol And Drug Programs 429,183 504,847 - (301,326) 632,703

Department of Correction 466,026 (260,575) - (1,391,148) (1,185,697)

Department of Planning And Development 628,838 224,905 5,000 564,066 1,422,809

Department of Revenue 602,225 378,662 1,263,684 2,244,571

District Attorney Department (102,504) 42,272 7,476 (874,153) (926,909)

Employee Services Agency (61,537) (411,008) (252,266) 80,417 (644,394)

Facilities Department 1,266,717 (2,762,132) 102,339 351,276 (1,041,800)

Information Services 341,209 0 - 177,557 518,766

In-Home Supportive Services 936,021 (1,326,360) (390,339)

Med Exam-Coroner Fund 0001 (27,888) 25,186 5,384 2,682

Mental Health Department 6,128,160 (3,110,706) - (7,908,239) (4,890,785)

Nutrition Services To Aged 90,557 87,180 101,006 278,743

Office of Affordable Housing 631,971 54,712 (133,120) 6,105 559,668

Office of Pretrial Services 427,271 143,070 (117,253) (137,044) 316,044

Probation Department 52,143 1,508,583 (210,806) (2,455,058) (1,105,138)

Procurement 528,777 (15,227) - 269 513,818

Public Defender (428,952) (1,058,558) - (298,175) (1,785,685)

Public Health 1,432,330 (1,013,455) - 2,040,274 2,459,149

Registrar of Voters (302,654) (424,904) (561,884) (1,289,442)

Sheriff's Department 6,167,075 142,173 (2,845,128) (3,335,377) 128,743

Sheriff's Doc Contract (2,343,121) - - - (2,343,121)

Social Services Agency 16,050,682 3,638,236 (633,108) (16,811,971) 2,243,839

Special Programs 5,500,000 - 5,500,000

SSA-1991 Realignment - -

Tax Collector (292,269) (86,454) 1,065,877 687,154

Total: 36,097,210 39,181,415 (3,484,380) (17,504,866) 54,289,379

A-1

Attachment AAP 06 Financial Status Report - General Fund

SALARY AND BENEFIT EXPENDITURES

Department Name Current CMB YTD Actual Current Period

Actual Year-End Projection

Total

Savings/Deficit

Agriculture and Environmental Mgmt 10,870,192.73 5,237,993.96 859,252.08 10,769,899.00 100,293.73

Assessor 35,913,047.56 16,527,340.28 2,797,939.31 33,769,081.27 2,143,966.29

Clerk-Board of Supervisors 4,377,257.18 1,935,535.26 338,144.14 4,046,188.00 331,069.18

Communications Department 18,138,546.99 7,830,220.76 1,369,726.43 16,425,394.53 1,713,152.46

Community Health Services 13,130,873.17 6,190,845.69 1,128,055.08 12,476,521.00 654,352.17

Controller-Treasurer 15,790,914.62 6,968,584.02 1,203,939.44 14,830,414.00 960,500.62

County Counsel 28,962,772.37 13,961,143.06 2,437,567.07 29,192,557.46 (229,785.09)

County Executive 18,490,957.32 8,494,746.85 1,510,754.04 17,980,552.00 510,405.32

County Recorder 6,334,080.85 2,913,715.43 522,835.31 5,838,988.00 495,092.85

Custody Health Services 40,531,625.20 21,061,147.81 3,775,710.27 42,797,702.00 (2,266,076.80)

Department of Alcohol And Drug Programs 22,631,831.55 11,093,109.81 1,918,157.78 22,202,649.00 429,182.55

Department of Correction 35,706,287.83 16,980,473.49 3,002,057.31 35,240,262.00 466,025.83

Department of Planning And Development 12,758,992.91 5,798,679.05 1,020,413.15 12,130,155.00 628,837.91

Department of Revenue 9,713,261.01 4,424,606.36 797,184.27 9,111,035.90 602,225.11

District Attorney Department 104,058,824.28 50,869,949.78 8,834,641.33 104,161,328.00 (102,503.72)

Employee Services Agency 21,759,975.40 10,709,921.15 1,819,426.19 21,821,512.61 (61,537.21)

Facilities Department 30,273,312.73 14,346,200.83 2,460,322.88 29,006,596.00 1,266,716.73

Information Services 1,310,356.00 456,780.86 76,036.65 969,147.00 341,209.00

Med Exam-Coroner Fund 0001 3,532,718.51 1,752,202.82 288,667.44 3,560,607.00 (27,888.49)

Mental Health Department 61,931,159.49 27,641,069.06 5,019,536.42 55,802,999.00 6,128,160.49

Nutrition Services To Aged 1,299,345.00 594,758.26 109,905.36 1,208,788.00 90,557.00

Office of Affordable Housing 1,663,414.03 450,426.47 84,714.56 1,031,443.00 631,971.03

Office of Pretrial Services 5,539,254.48 2,701,859.84 457,228.61 5,111,983.00 427,271.48

Probation Department 141,083,547.06 69,918,225.22 12,503,009.61 141,031,404.00 52,143.06

Procurement 7,584,206.74 3,286,200.36 605,855.23 7,055,430.00 528,776.74

Public Defender 53,569,907.93 25,390,983.29 4,317,174.20 53,998,860.00 (428,952.07)

Public Health 64,435,251.00 31,382,343.67 5,430,036.99 63,002,921.00 1,432,330.00

Registrar of Voters 9,968,093.96 3,694,308.62 610,631.39 10,270,747.95 (302,653.99)

Sheriff's Department 137,061,846.16 64,854,119.59 11,216,721.40 130,894,771.00 6,167,075.16

Sheriff's Doc Contract 139,861,116.00 68,755,406.42 12,574,782.39 142,204,237.00 (2,343,121.00)

Social Services Agency 347,146,458.13 163,910,482.01 28,686,966.19 331,095,776.00 16,050,682.13

Tax Collector 6,805,342.86 3,354,677.63 617,497.64 7,097,611.46 (292,268.60)

Total Salaries & Benefits: 1,412,234,771.05 673,488,057.71 118,954,975.08 1,376,137,561.18 36,097,209.87

A-2


SERVICES AND SUPPLIES


Actual Year-End Projection

Total

Savings/Deficit

Agriculture and Environmental Mgmt 3,304,874.49 1,404,821.89 153,692.73 3,320,801.00 (15,926.51)

Assessor 4,722,691.99 1,964,855.09 308,728.71 5,678,704.00 (956,012.01)

Categorical Aids Payments 192,430,401.00 77,800,944.84 12,018,841.94 167,100,821.00 25,329,580.00

Clerk-Board of Supervisors 4,233,015.85 1,332,256.75 170,198.28 4,111,176.00 121,839.85

Communications Department 7,533,745.73 3,437,892.63 554,259.10 7,714,918.29 (181,172.56)

Community Health Services 7,429,626.77 2,978,004.19 630,757.05 6,314,722.00 1,114,904.77

Controller-Treasurer 26,723,095.83 2,964,370.64 708,953.88 19,331,096.00 7,391,999.83

County Counsel 9,327,186.15 3,616,672.00 820,550.17 8,537,108.57 790,077.58

County Debt Service 23,538,333.56 5,011,032.46 231,244.89 23,538,333.56 0.00

County Executive 21,746,987.67 5,664,051.89 1,632,575.66 23,339,071.00 (1,592,083.33)

County Recorder 954,241.17 490,872.70 52,576.90 950,000.00 4,241.17

Criminal Justice Support 50,650,691.75 21,097,632.39 9,915,126.13 47,241,555.00 3,409,136.75

Custody Health Services 16,707,398.64 7,393,815.20 1,178,385.98 16,985,395.00 (277,996.36)

Department of Alcohol And Drug Programs 33,301,435.61 13,124,701.78 2,495,169.86 32,796,589.00 504,846.61

Department of Correction 54,938,788.03 28,639,882.37 4,504,357.82 55,199,363.00 (260,574.97)

Department of Planning And Development 4,090,909.89 1,299,679.02 281,920.49 3,866,005.00 224,904.89

Department of Revenue 1,960,478.15 791,003.83 114,144.31 1,581,816.00 378,662.15

District Attorney Department 21,539,733.07 10,597,476.10 3,581,762.47 21,497,461.00 42,272.07

Employee Services Agency 9,569,852.68 3,633,190.26 783,572.39 9,980,861.00 (411,008.32)

Facilities Department 129,856,272.12 94,246,221.45 7,079,447.12 132,618,404.00 (2,762,131.88)

Information Services 43,746,975.09 8,506,402.64 2,242,044.61 43,746,975.00 0.09

In-Home Supportive Services 157,559,969.75 73,076,036.72 12,394,613.12 156,623,949.00 936,020.75

Med Exam-Coroner Fund 0001 842,846.39 348,046.51 70,293.41 817,660.00 25,186.39

Mental Health Department 336,574,353.59 147,023,307.45 22,979,336.65 339,685,060.00 (3,110,706.41)

Nutrition Services To Aged 8,418,541.74 3,593,094.82 658,827.72 8,331,362.00 87,179.74

Office of Affordable Housing 29,569,609.89 476,789.54 310,442.91 29,514,898.06 54,711.83

Office of Pretrial Services 961,069.70 398,802.96 83,789.25 818,000.00 143,069.70

Probation Department 27,098,533.99 8,036,662.53 1,823,014.64 25,589,951.00 1,508,582.99

Procurement 6,778,904.73 2,036,031.62 1,822,977.62 6,794,132.00 (15,227.27)

Public Defender 5,346,873.10 2,749,384.85 381,947.27 6,405,431.00 (1,058,557.90)

Public Health 37,618,528.56 16,616,944.27 3,788,026.21 38,631,984.00 (1,013,455.44)

Registrar of Voters 10,875,988.35 1,201,412.22 229,963.03 11,300,892.32 (424,903.97)

Sheriff's Department 25,815,483.15 11,675,385.17 2,146,170.28 25,673,310.00 142,173.15

Social Services Agency 149,300,009.52 52,956,520.32 12,975,500.97 145,661,774.00 3,638,235.52

Special Programs 252,995,454.30 94,977,698.77 13,229,952.13 247,495,454.00 5,500,000.30

Tax Collector 4,905,267.44 2,392,091.25 728,862.54 4,991,721.38 (86,453.94)

Total Services & Supplies: 1,722,968,169.44 713,553,989.12 123,098,187.92 1,683,786,754.18 39,181,415.26

A-3


EXPENDITURE TRANSFERS (REIMBURSEMENTS)


Actual

Year-End

Projection

Total

Savings/Deficit

Agriculture and Environmental Mgmt (3,905,790.00) (2,106,429.20) (1,423,131.87) (3,639,455.00) (266,335.00)

Clerk-Board of Supervisors (111,705.18) (53,373.00) (58,332.18)

Communications Department (7,193,877.00) (2,518,406.54) (1,387,875.37) (7,096,528.56) (97,348.44)

Community Health Services (1,319,292.00) (463,924.62) (162,516.78) (1,078,976.00) (240,316.00)

Controller-Treasurer (56,447,004.00) (29,263,349.00) (14,548,653.50) (56,447,004.00) -

County Counsel (20,397,185.00) (7,166,822.33) (1,599,997.80) (21,510,849.82) 1,113,664.82

County Executive (793,979.00) (294,604.92) (169,046.25) (935,132.00) 141,153.00

Custody Health Services (51,507,408.20) (25,686,682.53) (4,311,192.16) (51,507,408.00) (0.20)

Department of Alcohol And Drug Programs (2,705,971.00) (617,916.85) (154,837.06) (2,705,971.00) -

Department of Correction (175,451.00) (83,765.52) (39,011.84) (175,451.00) -

Department of Planning And Development (116,629.00) (65,431.99) (15,332.00) (121,629.00) 5,000.00

District Attorney Department (9,847,279.48) (4,804,551.78) (2,592,749.32) (9,854,755.00) 7,475.52

Employee Services Agency (10,726,601.00) (4,082,863.32) (2,103,797.69) (10,474,335.38) (252,265.62)

Facilities Department (50,015,310.77) (24,384,559.61) (4,203,977.82) (50,117,650.00) 102,339.23

Information Services (1,477,340.00) (765,788.19) (109,741.34) (1,477,340.00) -

Mental Health Department (5,280,436.00) (1,296,731.78) (476,662.80) (5,280,436.00) -

Office of Affordable Housing (879,699.00) (746,579.00) (133,120.00)

Office of Pretrial Services (277,253.00) (63,332.02) (12,095.62) (160,000.00) (117,253.00)

Probation Department (483,829.00) (74,051.60) (273,023.00) (210,806.00)

Procurement (621,000.00) (433,810.73) (74,666.34) (621,000.00) -

Public Defender (257,398.00) (155,607.13) (25,254.25) (257,398.00) -

Public Health (3,045,952.00) (782,956.11) (113,374.50) (3,045,952.00) -

Sheriff's Department (8,911,397.27) (2,404,817.27) (571,837.94) (6,066,269.00) (2,845,128.27)

Social Services Agency (748,607.00) (45,166.70) (26,384.54) (115,499.00) (633,108.00)

Total Reimbursements: (237,246,393.90) (107,561,569.74) (34,122,136.79) (233,762,013.76) (3,484,380.14)

A-4

Attachment A

AP 06 Financial Status Report - General Fund

REVENUE COLLECTIONS


Actual Year-End Projection Total Savings/Deficit

Agriculture and Environmental Mgmt 4,613,526 2,444,411 431,977 4,937,762 324,236

Assessor 4,363,013 290,500 1,016 4,444,460 81,447

Categorical Aids Payments 149,457,151 51,084,354 9,931,506 126,081,157 (23,375,994)

Clerk-Board of Supervisors 331,174 141,468 (283) 184,028 (147,146)

Communications Department 1,196,776 71,185 12,292 1,200,355 3,579

Community Health Services 5,716,610 311,105 85,592 4,797,921 (918,689)

Controller-Treasurer 1,038,806,097 275,968,194 120,374,285 1,077,149,496 38,343,399

County Counsel 1,056,867 435,467 62,374 1,039,313 (17,554)

County Debt Service 3,187,886 885,125 68,865 3,187,886 (0)

County Executive 18,550,315 902,438 516,079 18,830,899 280,584

County Recorder 36,611,386 15,398,181 2,387,406 39,751,226 3,139,840

Criminal Justice Support 228,286,794 69,299,405 17,263,675 222,813,047 (5,473,747)

Custody Health Services 5,233,249 1,309,183 (6) 5,233,249 (0)

Department of Alcohol And Drug Programs 23,071,019 5,275,753 2,991,986 22,769,693 (301,326)

Department of Correction 16,462,369 6,237,027 902,670 15,071,221 (1,391,148)

Department of Planning And Development 9,375,605 4,392,919 593,819 9,939,671 564,066

Department of Revenue 12,511,316 6,370,155 1,282,909 13,775,000 1,263,684

District Attorney Department 19,688,087 2,548,674 1,442,855 18,813,934 (874,153)

Employee Services Agency 3,364,082 308,297 62,442 3,444,499 80,417

Facilities Department 4,458,378 2,299,512 70,827 4,809,654 351,276

Information Services 4,435,007 1,735,042 4,612,564 177,557

In-Home Supportive Services 92,164,674 22,272,527 465,800 90,838,314 (1,326,360)

Med Exam-Coroner Fund 0001 341,367 152,234 36,171 346,751 5,384

Mental Health Department 292,353,537 41,421,607 4,790,529 284,445,298 (7,908,239)

Nutrition Services To Aged 3,747,276 1,224,992 552,129 3,848,282 101,006

Office of Affordable Housing 125,000 6,105 131,105 6,105

Office of Pretrial Services 1,327,044 316,406 7,352 1,190,000 (137,044)

Probation Department 42,742,865 11,525,374 273,014 40,287,807 (2,455,058)

Procurement 351,000 180,156 107,572 351,269 269

Public Defender 1,331,537 391,711 38,043 1,033,362 (298,175)

Public Health 53,601,130 7,842,312 1,905,764 55,641,404 2,040,274

Registrar of Voters 4,472,507 1,065,632 3,555 3,910,623 (561,884)

Sheriff's Department 69,077,535 22,659,002 3,322,277 65,742,158 (3,335,377)

Sheriff's Doc Contract 9,308,756 2,183,335 9,308,756 -

Social Services Agency 409,318,880 94,864,346 89,928,380 392,506,909 (16,811,971)

Special Programs 21,805,780 942 21,805,780 -

SSA-1991 Realignment 82,404,157 (11,239,644) 82,404,157 -

Tax Collector 5,260,000 750,147 36,951 6,325,877 1,065,877

Total Revenue: 2,680,509,753 643,325,578 259,949,825 2,663,004,887 (17,504,866)

A-5

Fiscal Year 2015-16 Mid Year Budget Review

Documents

Transcript of Fiscal Year 2015-16 Mid Year Budget Review