Special Notice / Hearing: None
Vote Required: 4/5th
To: Honorable Board of Supervisors
From: Michael Callagy, County Executive
Roberto Manchia, County Chief Financial Officer
Subject: Countywide FY 2024-25 Year-End Appropriation Transfer Requests (ATR) in the aggregate amount of $14,538,898 from County funding and/or organizational accounts
RECOMMENDATION:
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Approve Appropriation Transfer Requests (ATRs) transferring an aggregate total of $14,538,898 from various County funding and/or organizational accounts to other County accounts as specified in the respective ATRs submitted with this memorandum: Revenues - $8,076,032 ($75,398 Measure K Sales and Use Tax); Fund Balance - $2,469,378; Services and Supplies - $2,468,090; Fixed Assets - $950,000; Other Financing Uses - $75,398; Contingency and Reserves $500,000 to the following: Revenues - $75,398; Salaries and Benefits - $655,238; Services and Supplies - $7,491,896; Other Charges - $4,695,878;Other Financing Uses - $652,398; and Intrafund Transfer - $968,090.
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BACKGROUND:
To complete and reconcile the County’s financial accounts at the end of each fiscal year, a series of Appropriation Transfer Requests (ATRs) are submitted together to ensure that sufficient appropriations cover expenditures and that expenditures are represented correctly in each of the County’s funds. The aggregate amount of the ATRs this year is $14,538,898 and includes adjustments totaling $2,469,378 from Fund Balance available made for accounting purposes for depreciation costs.
All other adjustments, totaling $12,069,520 are funded from Revenues, Salaries and Benefits, Services and Supplies, Other Charges, Fixed Assets, and Reserves (General Fund and non-General Fund), generated by the various budget units with no increase in Net County Cost.
DISCUSSION:
These year-end ATRs accomplish the following transfers:
1. Parks Department (3900B) - Appropriates $315,289 from Fund Balance to Depreciation (ATR25-B0700).
2. Parks Department (3900B) - Appropriates $150,796 from the Measure K Memorial Park Waterline Replace Project to the Measure K Memorial Park Facilities Improvement Project and the Measure K San Pedro Valley Walnut Bridge Project (ATR25-BJ0702).
3. County Health - Behavioral Health & Recovery Services (6100B) - Appropriates $5,002,244, of Realignment Sales Tax 2011 to Interagency agreement ($2,775,744) and PSP - Alcohol/Drug Treatment Service ($2,226,500) (ATR25-B0704).
4. County Health - Health Administration (5500B) - Appropriates $1,167,000, of Other Reimbursements ($867,000) and IFR - SMMC ($300,000) to Salaries and Benefits ($500,000), Services and Supplies ($590,000), and Other Financing Uses ($77,000) (ATR25-B0705).
5. Information Services Department (1800D) - Appropriates unanticipated revenues in the amount of $155,238 in SDI Payments to Salaries & Benefits (ATR25-B0706).
6. Department of Public Works (4500D) - Appropriates $2,154,089 for Depreciation Expense in Airports ($875,819), County Service Areas ($71,994), Sewer and Sanitation Districts ($1,165,938), and Lighting Districts ($40,338) within the Utilities Division (ATR25-B0708).
7. Department of Public Works (4500D) - Appropriates $500,000 from the Operating Transfer into Contract Construction Services to prevent negative year-end fund balances for these programs (ATR25-B0709).
8. Department of Public Works (4500D) - Appropriates $500,000 from the Departmental Reserves to Construction Services - Operating Transfer Out to prevent negative year-end fund balances for these programs (ATR25-B0710).
9. Non-Departmental Services (8000D) - Reappropriates $968,090 in Other Special Departmental Expenses to Intrafund Transfers (ATR25-B0711).
10. Assessor-County Clerk-Recorder & Elections (1300B) appropriates $3,626,152, of Other Interfund Revenue ($1,176,152), Other Election Expense ($1,500,000), and Capital Assets - Software - WIP ($950,000) to Services and Supplies (ATR25-B0712).
The County Executive’s Office and Controller’s Office have reviewed and approved the above-referenced ATRs, which are presented to this Board for approval.
COMMUNITY IMPACT:
County staff have not identified any negative community impacts resulting from the approval of the fund transfers recommended under these ATRs.
FISCAL IMPACT:
There are adequate funds and revenue sources to cover the transactions covered by these ATRs, which total $14,538,898 for all County funds. Of this total, $2,469,378 are transfers made for accounting purposes for depreciation costs. All other adjustments, totaling $12,069,520 are funded from Services and Supplies, Other Charges, Realignment, Reserves/Contingencies or unanticipated revenue generated by various budget units with no increase in Net County Cost.