EXHIBIT FY 2008-09 REVENUE & LIABILITY STATUS REPORT 02/03/09
Jan 03, 2016
$2,845,053 Repay foster care loan
$800,000 Caseload Growth 1/13/09
__________
$3,645,053 SUBTOTAL LIABILITIES ISSUES
LIABILITIES
$4,000,000 Withhold payment to the State
related to overpayment*
$239,089 Capital Projects NCC sweep
$334,954 Eliminate Vacant Positions* (Estimated NCC in excess of budgeted salary savings)
* Board direction to proceed on January 27th
$4,574,043 SUBTOTAL PROPOSED SOLUTIONS
PROPOSED SOLUTIONS
$3,645,053 SUBTOTAL LIABILITIES ISSUES
$4,574,043 SUBTOTAL PROPOSED SOLUTIONS
_________________
$ 928,990 NET BALANCE
LIABILITIES & SOLUTIONS
ADDITIONAL LIABILITIES:
DEPARTMENT VARIANCES WITH SOLUTIONS•PUBLIC WORKS AND PLANNING
• ASSESSOR-RECORDER
•BEHAVIORAL HEALTH
•MANAGED CARE
•PROBATION
•SHERIFF
•SHERIFF COURTS
PUBLIC WORKS AND PLANNING: DEVELOPMENT SERVICES ORG. 4360: $470,000
REVENUE SHORTFALLS: $470,000
REVENUES DRASTICALLY DOWN DUE TO ECONOMY
REVENUES TRENDING DOWN AFTER 1ST QUARTER WITHOUT INTERVENTION WOULD BE $470,000
ADDITIONAL NCC BY J UNE 30, 2009
DEPARTMENT SOLUTIONS/CAO CONCURS: $470,000 ELIMINATE 9 VACANT POSITIONS LAYOFF 21 FILLED POSITIONS, EFFECTIVE MARCH 6, 2009
ASSESSOR-RECORDER ORG. 0420 : $435,000
EXPENDITURE SHORTFALLS: $250,000 SALARY SAVINGS TRENDING LESS THAN
BUDGETED EXTRA HELP MORE THAN BUDGETED
REVENUE SHORTFALL: $185,000 DEPARTMENT PROJ ECTS THAT THEY
OVERESTIMATED REVENUE FOR MISCELLANEOUS SALES-TAXABLE BASED ON EXPECTATIONS FOR FEES THAT DID NOT PREDICT CURRENT MARKET REALITIES.
DEPARTMENT SOLUTIONS/CAO CONCURS: $435,000 ELIMINATE 4 VACANT POSITIONS, LAYOFF 19 STAFF
DEPARTMENT OF BEHAVIORAL HEALTH: MANAGED CARE ORG. 5601 : $150,000
EXPENDITURE SHORTFALLS: $150,000 ADDITIONAL CHARGES FOR SERVICES FROM
HUMAN SERVICE FINANCE ABOVE BUDGETED AMOUNT DUE TO ADDITIONAL AUDITS AND APPEALS
DEPARTMENT SOLUTIONS/CAO CONCURS: $150,000
ELIMINATE 2 POSITIONS IN HSF:Managed Care
MANAGED CARE SYSTEM WILL ABSORB ALL REMAINING SHORTFALL; WORKING WITH ACTTC
DEPARTMENT OF BEHAVIORAL HEALTH: MANAGED CARE ORG. 5601 : $192,554
EXPENDITURE/REVENUE SHORTFALL: $192,554
DEPARTMENT WAS ASSESSED A PAYBACK TO THE STATE THAT WAS UNBUDGETED. STATE DEDUCTED THE PAYBACK FROM REVENUES DUE TO THE COUNTY.
DEPARTMENT SOLUTIONS/CAO CONCURS: $192,554
TRANSFER STAFF INTO GRANT FUNDED POSITIONS CUT CONTRACT PROVIDERS COSTS ACROSS THE
BOARD BY 10%
DEPARTMENT OF BEHAVIORAL HEALTH: ORG. 5630 : $536,769
EXPENDITURE/REVENUE SHORTFALL: $536,769
DEPARTMENT WAS ASSESSED A PAYBACK TO THE STATE THAT WAS UNBUDGETED. STATE DEDUCTED THE PAYBACK FROM REVENUES DUE TO THE COUNTY.
DEPARTMENT SOLUTIONS/CAO CONCURS: $536,769
TRANSFER STAFF INTO GRANT FUNDED POSITIONS
CONTINUE TO DECREASE IMD COSTS IMPLEMENT HIRING FREEZE
PROBATION ORG. 3430: $250,000
REVENUE SHORTFALLS: NET: $250,000
REVENUES ARE EXPECTED TO BE UNDER BUDGET BY APPROXIMATELY $1.2M 6/30/09
DEPARTMENT SOLUTIONS/CAO CONCURS: $250,000
REDUCE EXPENDITURES IN SERVICES AND SUPPLIES
REDUCE OVERTIME AND EXTRA HELP
ADDITIONAL FEDERAL TCM REVENUE
IF NEEDED, STAFF REDUCTIONS FOR BALANCE
SHERIFF ORG. 3111: $480,000
EXPENDITURE SHORTFALLS: $480,000
VEHICLE MAINTENANCE, FOOD, FUEL, AND SALARY AND BENEFIT SHORTFALLS
THE PROJ ECTED SHORTFALL ANTICIPATES BOS APPROVAL OF BUDGET RESOLUTION ON 2/3/09 AGENDA TO INCREASE REVENUES AND APPROPRIATIONS $3.8M
DEPARTMENT SOLUTIONS/CAO CONCURS: $480,000
DEPARTMENT WILL MANAGE WITHIN AUTHORIZED APPROPRIATIONS, WHICH COULD INCLUDE STAFF REDUCTIONS, IF NECESSARY
SHERIFF ORG. 3115: $400,000
REVENUE SHORTFALLS: NET: $400,000
AOC AUDITING COURT EXPENDITURES FOR 3115 SERVICES AND HAS ADVISED THAT CERTAIN EXPENDITURES (TRAINING) ARE NOT ALLOWABLE EXPENSES.
DEPARTMENT SOLUTIONS/CAO CONCURS: $400,000
IF THE FINAL AUDIT OUTCOME IS THAT THE COURT CAN NOT REIMBURSE FOR THESE COSTS, THEN THE DEPARTMENT WILL MANAGE WITHIN AUTHORIZED APPROPRIATIONS, WHICH COULD INCLUDE STAFF REDUCTIONS, IF NECESSARY
$2,914,323 DEPARTMENT SOLUTIONS with CAO concurrence
$ 0 ADDITIONAL LIABILITY
ADDITIONAL LIABILITIES:
DEPARTMENT VARIANCES WITH SOLUTIONSPUBLIC WORKS AND PLANNING; ASSESSOR-RECORDER; BEHAVIORAL
HEALTH; MANAGED CARE; PROBATION; SHERIFF; & SHERIFF COURTS
$2,914,323 DEPARTMENT VARIANCES
ADDITIONAL LIABILITIES:
VARIANCE REPORTS
WITHOUT DEPARTMENTAL SOLUTIONS
•PUBLIC DEFENDER
•OUTSIDE COUNSEL (Interest & Miscellaneous Expenditures)
• ALTERNATE INDIGENT DEFENSE
•COUNTY CLERK-ELECTIONS
PUBLIC DEFENDER ORG. 2880: $590,000 CAO RECOMMENDS ADDITIONAL APPROPRIATIONS
NO VIABLE DEPARTMENTAL SOLUTIONS
EXPENDITURE SHORTFALLS: $525,000
UNMET SALARY SAVINGS DUE TO A LACK OF ATTRITION IN THE DEPARTMENT
BUDGET TRANSFER RELATED TO $6.5M REDUCED APPROPRIATIONS BY $324,728
REVENUE SHORTFALL: $65,000
PROJ ECTED DEFICIT IN COURT ORDERED ATTORNEY FEES OF $35,000
OVER ACCRUAL OF REVENUE FOR THE DUI GRANT $30,000
INTEREST & MISCELLANEOUS EXPENDITURES ORG. 2540 : $340,000
CAO RECOMMENDS ADDITIONAL APPROPRIATIONS NO VIABLE DEPARTMENTAL SOLUTIONS
EXPENDITURE SHORTFALLS: $340,000 HIGHER THAN ANTICIPATED/BUDGETED COSTS
FOR OUTSIDE COUNSEL: Annual leave cases; donning and doffing; Assessor/Save Mart Center
INCLUDES BOND COUNSEL AND OTHER OUTSIDE COUNSEL: Private use: Ag Ctr and J J C; Tobacco monies utilization (J ail and others)
COUNTY COUNSEL HAD REQUESTED $550,000 IN REQUESTED BUDGET, BUT ONLY $230,000 WAS APPROPRIATED IN ADOPTED BUDGET DUE TO REVENUE CONSTRAINTS
ALTERNATE INDIGENT DEFENSE ORG. 2875 : $200,000 (ESTIMATED)
CAO RECOMMENDS ADDITIONAL APPROPRIATIONS NO VIABLE DEPARTMENTAL SOLUTIONS
EXPENDITURE SHORTFALLS: estimate $200,000
HIGHER THAN ANTICIPATED/BUDGETED COSTS FOR ANCILLARY SERVICES (includes but not limited to the following):
o EXPERT WITNESS FEES o DNA ANALYSIS o CELL PHONE EXPERTS o PSYCHOLOGICAL/PSYCHIATRIC EXPERTS o FORENSIC PATHOLOGY
COUNTY CLERK-ELECTIONS ORG. 2850 : $337,000
CAO RECOMMENDS ADDITIONAL APPROPRIATIONS NO VIABLE DEPARTMENTAL SOLUTIONS
EXPENDITURE SHORTFALLS: $297,000
ELECTION SALARIES ABOVE AMOUNT BUDGETED SALARY SAVINGS NOT MATERIALIZING UNDER-BUDGETED GSA: FACILITY CHARGES
BEYOND NORMAL HOURS RELATED TO ELECTION PRINTING COSTS FOR ELECTIONS OVER BUDGET ELECTION EXPENDITURES NOT ELIGIBILE FOR
HAVA GRANT
REVENUE SHORTFALL: $40,000
CLERK SERVICES REVENUES DOWN RELATED TO ECONOMY
$ _ 0 CAO RECOMMENDATION:
ADDITIONAL APPROPRIATIONS
NO VIABLE DEPARTMENT SOLUTIONS
$1,467,000 ADDITIONAL LIABILITY
ADDITIONAL LIABILITIES:
VARIANCE REPORTS WITHOUT SOLUTIONS
PUBLIC DEFENDER; OUTSIDE COUNSEL(I&ME); ALTERNATE INDIGENT DEFENSE; & COUNTY CLERK-ELECTIONS
$1,467,000 DEPARTMENT VARIANCES
$3,645,053 SUBTOTAL LIABILITIES ISSUES
$4,574,043 SUBTOTAL PROPOSED SOLUTIONS
$ 0 DEPARTMENT VARIANCES WITH SOLUTIONS
$1,467,000 ADDITIONAL UNFUNDED LIABILITIES
__________________________________
$ 538,010NET BALANCE
LIABILITIES, SOLUTIONS & ADDITIONAL UNFUNDED LIABILITIES
$7,109,990 NET BALANCE
$500,000 Unbudgeted CJTCF available
$68,000 Clovis payment: McCall
$1,269,205 Unbudgeted TRAN premium
$8,947,195 SUBTOTAL REVENUES
REVENUES
$21,688,910 Property Tax Adjustment
-$14,578,920 Revenue Shortfall FY 08-09_____________________________________
$8,947,195 SUBTOTAL REVENUES
$ 538,010 NET BALANCE:
LIABILITIES/SOLUTIONS_________________
$8,409,185 NET FUND BALANCE
FOR FY 2009-10
BALANCE FORWARD
Revenue Comparison FY 2008-09 FY 2009-10
Budgeted
Countywide Revenues $284.0M $258.0M
Budgeted Fund Balance $14.3M (est) $8.4M________________________________________________________________________________________________________________________________
Total Available $298.3M $266.4M
Difference year over year = $31.9M
CAO RECOMMENDED
Revenue Comparison FY 2008-09 FY 2009-10
Budgeted
Countywide Revenues $284.0M $258.0M
Budgeted Fund Balance $14.3M $5.5M________________________________________________________________________________________________________________________________
Total Available $298.3M $263.5M
Difference year over year = $34.8M
IF DEPARTMENT SOLUTIONS ARE NOT APPROVED AS RECOMMENDED
Revenue Comparison FY 2008-09 FY 2009-10
Budgeted
Countywide Revenues $284.0M $258.0M
Budgeted Fund Balance $14.3M $0________________________________________________________________________________________________________________________________
Total Available $298.3M $258.0M
Difference year over year = $40.3M
IF NO FUND BALANCE AVAILABLE