Special Notice / Hearing: None
Vote Required: 4/5ths
To: Honorable Board of Supervisors
From: Michael P. Callagy, County Executive
Roberto Manchia, County Chief Financial Officer
Subject: Countywide FY 2025-26 Year-End Appropriation Transfer Requests (ATR) in the aggregate amount of $6,253,331 from County funding and/or organizational accounts
RECOMMENDATION:
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Approve Appropriation Transfer Requests (ATRs) transferring an aggregate total of $6,253,331 from various County funding and/or organizational accounts to other County accounts as specified in the respective ATRs submitted with this memorandum.
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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 $6,253,331 and includes adjustments totaling $2,477,838 from available Fund Balance made for accounting purposes for depreciation costs.
All other adjustments, totaling $3,775,493, are funded from Revenues 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 (ATR26-B0700).
2. Parks Department (3900B) - Appropriates $45,851 from County Land and Building Rentals to Other Special Department Expenses (ATR26-B0701).
3. County Health - Correctional Health (6300B) - Appropriates $1,739,648, of Medical Waiver IGT to Extra Help Hours - Regular Pay (ATR26-B0071).
4. Technology Service Department (1800D) - Appropriates $51,952, of State Disability Income programs through FY 2025-26. (ATR26-B0703).
5. Fire Protection Services (3580D) - Appropriates $808,042 in revenue and expenditure appropriations from Structural Fire (3500D) to Fire Protective Services (3580D) (ATR26-B0080).
6. Department of Public Works (4500D) - Appropriates $200,000 in unbudgeted lease revenue from CAL FIRE for use of the Camp Glenwood property in La Honda to Operating Transfer Out for potential transfer to Construction Service (4740B) (ATR26-B0082).
7. Department of Public Works (4500D) - Appropriates $200,000 from general purpose revenue in Facilities Services (4730B) to Construction Services (4740B) to prevent a potential negative year-end fund balance for the Program (ATR26-B0083).
8. Department of Public Works (4500D) - Appropriates $450,000 in unanticipated revenue, which will be transferred from the Department of Agriculture/Weights & Measures in the amount of $450,000 to the Capital Project’s Program for the funding of the Agriculture/Weights & Measures Remodel Mitten Project (ATR26-B084).
9. Department of Public Works (4500D) - Appropriates $280,000 in loan proceeds from the General Fund to County Service Area 7 ($130,000) and County Service Area 11 ($150,000) to cover projected year-end negative fund balances in these districts (ATR26-B0085).
10. Department of Public Works (4500D) - Appropriates $2,162,459 in Fund Balance to Depreciation Expense in Airports (4850B), and County Service Areas, Sewer and Sanitation Districts, and Lighting Districts within the Utilities Division Budget Unit (4840B) (ATR26-B0086).
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.
The County Attorney has reviewed and approved the Memorandum as to form.
COMMUNITY IMPACT:
Approving these year-end Appropriation Transfer Requests ensures access to operational funding for departments to continue providing services to the community through fiscal close.
FISCAL IMPACT:
There are adequate funds and revenue sources to cover the transactions applied by these ATRs, which total $6,253,331 for all County funds. Of this total, $2,477,838 available Fund Balance is transferred for accounting purposes for depreciation costs. All other adjustments, totaling $3,775,493, are funded by unanticipated revenue generated by various budget units with no increase in Net County Cost.
ATTACHMENT A: FY 2025-26 Year-End ATR Summary