Special Notice / Hearing: None__
Vote Required: 4/5ths
To: Honorable Board of Supervisors
From: Michael Callagy, County Executive
Roberto Manchia, County Chief Financial Officer
Subject: Countywide FY 2023-24 Year-End Appropriation Transfer Requests (ATR) in the aggregate amount of $5,651,780 from County funding and/or organizational accounts
RECOMMENDATION:
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Approve Appropriation Transfer Requests (ATRs) transferring an aggregate total of $5,651,780 from various County funding and/or organizational accounts to other County accounts as specified in the respective ATR’s: Revenues - $2,641,276 ($1,029,128 Measure K Sales and Use Tax); Fund Balance - $2,187,787; Salaries and Benefits - $220,321; Services and Supplies - $242,943; Fixed Assets - $30,325; Other Financing Uses - $29,128; Special Fund Account- $300,000 to the following: Revenues - $29,128; Salaries and Benefits - $323,290; Services and Supplies - $934,833; Other Charges - $3,605,920; Fixed Assets - $649,033; Other Financing Uses - $30,165; and Intrafund Transfer - $79,411.
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BACKGROUND:
To complete and reconcile the County’s financial accounts at the end of each fiscal year, a series of ATR’s is 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 ATR’s this year is $5,651,780 and includes adjustments totaling $1,659,922 from Fund Balance available made for accounting purposes for depreciation costs.
All other adjustments, totaling $3,991,858, 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 ATR’s accomplish the following transfers:
1. County Health - Electronic Health Record (8420B) - Appropriates $65,000 of Services and Supplies - Software License / Maintenance Expense to Other Charges - Information Service Department’s Automation Services (ATR24-00706).
2. County Attorney’s Office (1600D) -Transfers $1,037 from Services and Supplies - Contract Legal Services to Other Financing Services (ATR24-00707).
3. Department of Emergency Management (4300D) - Transfers $112,793 in Services and Supplies ($92,472) and Salaries and Benefits ($20,321) to Other Charges ($23,815), Other Intrafund Transfer ($79,411), and Services and Supplies ($9,567) (ATR24-00709).
4. Department of Public Works (4500D) - Appropriates $1,873,555 from Fund Balance to Depreciation Structures ($693,950), Depreciation Expense (651,740), Motor Vehicle Mileage Charge (487,527), and Food Service Charge ($40,338) for Airports, County Service Areas, Sewer & Sanitation Districts, and Lighting Districts (ATR24-B0708).
5. Information Service Department (1800D) - Appropriates $207,724 of unused budget from Miscellaneous Revenues ($123,290) and Services and Supplies ($84,434) to Salaries and Benefits ($123,290) and Other Charges ($84,434) (ATR24-B0710).
6. Parks Department (3900B) - Appropriates $71,407 from Gifts and Donations to Services and Supplies (ATR24-B0711).
7. County Health - Correctional Health (6300B) - Appropriates $127,674 of Health Realignment Sales Tax to Services and Supplies - Outside Hospital Service ($35,690) and Other Charges - County Hospital Charge ($91,984) (ATR24-B0704).
8. Parks Department (3900B) - Appropriates $58,256 from Measure K Sales and Use Tax and Capital Projects Operating Transfer Out to the Huddart Water Supply Project in the Parks Capital Project Fund (ATR24-00703).
9. Sustainability Department (4000B) - Appropriates $300,000 in Capital Funds Reserves to Salaries and Benefits ($200,000) and Services and Supplies ($100,000) (ATR24-B0705).
10. County Health - Correctional Health (6300B) - Transfer of $230,325 from Salaries and Benefits ($200,000) and Fix Assets ($30,325) to Service and Supplies (ATR24-00084).
11. Parks Department (3900D) - Appropriates $314,232 to Depreciation Expense in Coyote Marina (ATR24-B0700).
12. County Health - Correctional Health (6300B) - Appropriates $640,744 from the Health Realignment Sales Tax to Services and Supplies - Other Professional Contract Services ($487,844) and Other Services - County Hospital Charge ($152,900) (ATR24-B0702).
13. Non-Departmental Services (8000D) - Appropriates $1,000,000 from Measure K Sales and Use Tax to fund the Promise Scholar Measure K Program (ATR24-BJ701).
14. Department of Public Works (4500D) - Appropriates $649,033 from unanticipated revenue, which will be reimbursed from the Department of Agriculture, Weights, and Measures in the amount of $649,033 to the Capitol Project’s program funding of the Agriculture, Weights, and Measures Remodel Project (ATR24-B0712).
The County Executive’s Office and Controller’s Office have reviewed and approved the above-referenced ATR’s, which are presented to this Board for approval.
FISCAL IMPACT:
There are adequate funds and revenue sources to cover the transactions transpired in this ATR, which total $5,651,780 for all County funds. Of this total, $1,659,922 are made for accounting purposes only and have no associated fiscal impact. All other adjustments, totaling $3,991,858, 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.