|
Agenda Item
ASR
Control 19-001006 |
||
|
MEETING DATE: |
09/24/19 |
|
|
legal entity taking action: |
Board of Supervisors |
|
|
board of supervisors
district(s): |
All Districts |
|
|
SUBMITTING
Agency/Department: |
County Executive Office (Approved) |
|
|
Department contact
person(s): |
Kathleen Long
(714) 834-7410 |
|
|
|
Lisa Bohan-Johnston
(714) 834-3530 |
|
Subject: FY 2018-19 Fourth Quarter
Budget Report
|
ceo CONCUR |
|
Clerk of the Board |
||||||||
|
Concur |
No Legal Objection |
Discussion |
||||||||
|
|
|
4/5 Vote |
||||||||
|
|
|
|
||||||||
|
Budgeted: N/A |
Current Year Cost:
N/A |
Annual Cost:
N/A |
||||||||
|
|
|
|
||||||||
|
Staffing Impact: |
No |
# of Positions:
|
Sole Source:
N/A |
|||||||
|
Current Fiscal Year Revenue: N/A
|
||||||||||
|
Prior Board Action: N/A
|
||||||||||
RECOMMENDED ACTION(S):
A four-fifths vote is required for Recommended Actions 1, 2, 3 and 4.
|
1. |
Create New Appropriations Within Budget Control & Approve Transfers Out; or Create New Appropriations Within Budget Control Offset by Transfers In (4/5 Vote Required) |
|
|
The Budget Controls detailed on Budget Adjustment Summary Table A, experienced one of two situations: |
|
|
+ Shortfalls in certain appropriation categories, including transfers out, which were covered by appropriation of unanticipated revenue or decreases to Fund Balance or Net Position within each Budget Control; or |
|
|
+ Unanticipated revenue resulting from transfers in which require offsetting increases to appropriations. |
|
|
In accordance with Government Code Sections 25252, 29130, and Board Resolution 91-1143, direct the Auditor-Controller to make the changes as presented in Budget Adjustment Summary Table A. |
|
2. |
Shift Appropriations Between Funds and Budget Controls within the General Fund (4/5 Vote Required) |
|
|
The Budget Controls detailed on Budget Adjustment Summary Table B, experienced a shortfall in an appropriation category after all excess revenues were appropriated, moved between categories and no available appropriations in any other Budget Controls within the General Fund controlled by the Department. Appropriations were available in the following Budget Controls to cover the shortfall: Miscellaneous (004), Utilities (040), Performance Audit (050), Office of Independent Review (051), Employee Benefits (056), Probation (057), Treasurer-Tax Collector (074) and Internal Audit (079). In addition, unanticipated revenue was available in County General Fund Budget Control (100) to offset an appropriations increase in Transfers Out from Miscellaneous, Budget Control 004, to the Local Courthouse Construction Fund (105). This is to write-off the remaining unpaid interfund loan from the County General Fund to the Local Courthouse Construction Fund. In accordance with Government
Code Section 25252, 29009, 29125, 29130 and Board Resolution 91-1143, direct
the Auditor-Controller to make the changes as presented in Budget Adjustment Summary Table B. |
|
3. |
Increase Fund Balance Restricted (4/5 Vote Required) |
|
|
An increase in General Funds Restricted Fund Balance is needed to preserve funding for realigned public safety and health and human services programs in accordance with State legislation in the upcoming fiscal year. In addition, Teeter Series A Debt Service Funds (15Y) Restricted Fund Balance was increased due to cancellation of a transfer in to County General Fund (100) no longer needed to offset appropriations deficits. In accordance with Government Code Section 25252, 29125, 29130, and Board Resolution 91-1143, direct the Auditor-Controller to decrease fund balance unassigned and increase fund balance restricted as follows: |
|
Budget
Control |
Balance
Sheet Account (BSA) |
Decrease
Fund Balance Unassigned |
Increase Fund Balance Restricted |
|
100 - County General Fund |
9990 |
$ 20,607,964 |
|
|
100 - County General Fund |
9723 |
|
$ 20,607,964 |
|
15Y - Teeter Series A Debt Service Fund |
9990 |
6,000,000 |
|
|
15Y
- Teeter Series A Debt Service Fund |
9720 |
|
6,000,000 |
|
TOTALS |
|
$ 20,607,964 |
$ 20,607,964 |
|
4. |
Shift Appropriations Within Budget Controls and Approve Transfers Out (4/5 Vote Required) |
|
|
The Budget Controls detailed on Budget Adjustment Summary Table C recorded transfers out in excess of appropriations provided for in the FY 2018-19 Final Budget or subsequent Board of Supervisors' actions. Appropriations were available in other categories within these Budget Controls to cover the increased transfer appropriations. In accordance with Government
Code Section 25252 and Board Resolution 91-1143, direct the
Auditor-Controller to make changes as presented in Budget Adjustment Summary Table C. |
|
5. |
Approve the addition of events to the FY 2019-20 County Event Calendar, as set forth in Attachment C, and per Government Code Section 26227, find that the events therein will serve a public purpose of the County of Orange and will meet the social needs of the population of the County, including but not limited to, the areas of health, law enforcement, public safety, rehabilitation, welfare, education and legal services, and the needs of physically, mentally and financially handicapped persons and aged persons; that County staff and resources may be used in furtherance of such events; and that County staff may solicit donations of funds and services for such events. |
|
6. |
Receive and file 2018 charitable organization summary of County actual staff hours and total costs as presented in Attachment D. |
|
7. |
Effective September 27, 2019, approve revised title descriptions, classification specifications and adjust pay grades for Animal Care Attendant (Title Code 5902OS, Salary Range T-13), Senior Animal Care Attendant (Title Code 5903OS, Salary Range T-17) and Supervising Animal Care Attendant (Title Code 5906SM, Salary Range C-23); and delete Senior Kennel Attendant (Title Code 5904OS). |
|
8. |
Effective September 27, 2019, approve revised classification specification and adjust recruiting step for Eligibility Technician (Title Code 7005EW, Salary Range W-22, Recruiting Step 3). |
|
9. |
Effective September 27, 2019, approve revised classification specification for Employment and Eligibility Specialist (Title Code 7009EW). |
|
10. |
Effective September 27, 2019, approve revised title descriptions, classification specifications and adjust pay grade for Fee Station Attendant (Title Code 1418OS, Salary Range T-14) and Supervising Fee Station Attendant (Title Code 1421SM, Salary Range C-22); and delete Fee Station Attendant Leadworker (Title Code 1419OS) and Fee Station Attendant Supervisor I (Title Code 1420SM). |
SUMMARY:
The Quarterly Budget Report provides the Board of Supervisors, members of the public, County departments and other interested parties with an overview of the current status of revenues, expenditures, Net County Cost, total budgeted positions and various departmental issues requiring recommended changes to the County's budget.
BACKGROUND INFORMATION:
The following components of the FY 2018-19 Fourth Quarter Budget Report for Board of Supervisors (Board) consideration are included in Attachment A:
|
Executive Summary |
|
|
Budget Issues |
|
|
Human Resources Issues, including: |
|
|
|
Position Summary |
|
|
Vacant Positions Aged |
|
Recommended Actions |
|
|
|
Budget Adjustment Summaries Tables A, B and C |
|
Classification Maintenance Studies |
|
|
|
Recommended Actions |
|
|
Classification Summaries |
|
|
Classification Specifications |
|
FY 2019-20 County Event Calendar Additions |
|
|
2018 Annual Charitable Organization Report |
|
The County of Orange uses the OpenOC Data Tool, a web-based software, to provide increased transparency and easy access to finance and budget information. Supplemental expense and revenue data are available by accessing the OpenOC link: http://data.egovoc.com/?FY2019Q4#/b0. Budget and actual reports, as of June 30, 2019, can be viewed using the Budget Report Report Links found on the left-hand side of the web page.
FINANCIAL IMPACT:
Please see Attachment A for Financial Impact detail.
STAFFING IMPACT:
Please see the Classification Maintenance Studies section of Attachment A for detail related to classification specification and compensation revisions.
REVIEWING AGENCIES:
Auditor-Controller
ATTACHMENT(S):
Attachment A - FY 2017-18 Fourth Quarter Budget Report
Attachment B - Government Code Sections & Resolutions
Attachment C - FY 2018-19 County Event Calendar Additions
Attachment D - 2018 Charitable Organization Report