Title
a. Approve increased appropriations in the amount of $60,000 in the Resource Management Agency (RMA) Fleet Appropriation Unit 001-3000-RMA007-8185 (4/5th vote required);
b. Approve increased appropriations in the amount of $50,000 in the Resource Management Agency (RMA) County Disposal Sites Appropriation Unit 001-3000-RMA039-8175 (4/5th vote required);
c. Approve increased appropriations in the amount of $188,552 and increase revenues in the amount of $68,264 in the Resource Management Agency (RMA) Utilities Appropriation Unit 001-3000-RMA098-8182 (4/5th vote required);
d. Approve increased appropriations in the amount of $500,000 in the Resource Management Agency (RMA) Vehicle Replacement Program Appropriation Unit 001-3000-RMA008-8190 and the release of $500,000 from the General Fund Vehicle Replacement Assignment Account 3116; (4/5th vote required;
e. Approve increased appropriations in the amount of $60,000 in the Resource Management Agency (RMA) Litter Control Appropriation Unit 001-3000-RMA002-8194 (4/5th vote required);
f. Approve increased revenues in Building Services in the amount of $290,288 in the Resource Management Agency (RMA) Building Services Appropriation Unit 001-3000-RMA011-8170; and
g. Authorize the Auditor Controller's Office to incorporate approved modifications in the FY 2013-14 Budget.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Approve increased appropriations in the amount of $60,000 in the Resource Management Agency (RMA) Fleet Appropriation Unit 001-3000-RMA007-8185 (4/5th vote required);
b. Approve increased appropriations in the amount of $50,000 in the Resource Management Agency (RMA) County Disposal Sites Appropriation Unit 001-3000-RMA039-8175 (4/5th vote required);
c. Approve increased appropriations in the amount of $188,552 and increase revenues in the amount of $68,264 in the Resource Management Agency (RMA) Utilities Appropriation Unit 001-3000-RMA098-8182 (4/5th vote required);
d. Approve increased appropriations in the amount of $500,000 in the Resource Management Agency (RMA) Vehicle Replacement Program Appropriation Unit 001-3000-RMA008-8190 and the release of $500,000 from the General Fund Vehicle Replacement Assignment Account 3116; (4/5th vote required;
e. Approve increased appropriations in the amount of $60,000 in the Resource Management Agency (RMA) Litter Control Appropriation Unit 001-3000-RMA002-8194 (4/5th vote required);
f. Approve increased revenues in Building Services in the amount of $290,288 in the Resource Management Agency (RMA) Building Services Appropriation Unit 001-3000-RMA011-8170; and
g. Authorize the Auditor Controller's Office to incorporate approved modifications in the FY 2013-14 Budget.
SUMMARY/DISCUSSION:
RMA has reviewed its general fund units in preparation for the FY 2013-14 year-end close. At this time RMA anticipates coming in under the allocated general fund contribution that was adopted by the Board. This is attributable to lower expenditures than what was budgeted for in FY 2013-14. Attachment A reflects the RMA general fund appropriation units' expenditure and revenues between budget and forecast.
Although the RMA is projecting to close the fiscal year under its approved appropriations and allocated general funds for FY 2013-14, there are a few appropriation units within the RMA in which expenditures are projecting under, over or very close to the adopted appropriation levels. RMA is requesting an increase in appropriations for Fleet Admin, County Disposal Sites, Utilities, and Litter Control to be offset by an increase in revenues within Building Services to ensure appropriation units do not exceed Board authorized total general fund appropriations for the RMA.
In December 2013 the Board approved the replacement of the two Fleet Operating Systems: Fuel (E.J. Ward) and Vehicle Maintenance Management (FASTER) to be funded out of the Vehicle Replacement Program. At that time, it was too early in the fiscal year to predict if the FY 2013-14 Budget for VRP required modification. Based on purchasing activity that has and is anticipated through the end of this fiscal year, staff is requesting an increase in appropriations of $500,000, to be transferred from the General Fund Vehicle Replace Assignment (Account 3116).
Appropriations unit RMA007 is comprised of two operating units associated with the maintenance and operations of the County's fleet and shuttle services. The total estimated expenditures are projected to exceed the adopted appropriations by $32,220 and projected revenues are anticipated to be $25,285 lower than the adopted budget. To end the year within Board approved appropriations, the RMA is requesting Board approval to increase FY 2013-14 appropriations by $60,000 for RMA007, Unit 8185.
Appropriation unit RMA039 contains the monitoring and reporting of the County's ten inactive landfills. During the fiscal year this unit has experienced an increase in costs associated with the State Mandated permit fees, as well as increases in monitoring costs by the County's environmental firm contracted to monitor the landfills. Total expenditures are projected to exceed the adopted appropriations by $50,000. To avoid having an appropriation issue at year end, the RMA is requesting the Board increase the FY 2013-14 budget by $50,000 in appropriations for RMA039, Unit 8175.
Appropriation unit RMA098 captures the utilities for those County facilities that are considered shared facilities, occupied by more than one County Department. This unit also covers costs for PG&E invoices associated with the County Jail. Total expenditures are projected to exceed the adopted appropriations by $188,552, and revenues are projected to increase by $68,264. To avoid having an appropriation issue at year end, the RMA is requesting the Board increase the FY 2013-14 expenditure budget by $188,552 and revenues by $68,264 for RMA098, Unit 8182.
Appropriation unit RMA002 captures the expenditures associated with the collection and disposal of litter on County-maintained roads, as well as the County's street sweeping program. Total expenditures are projected to exceed the adopted appropriations by $50,000. To avoid having an appropriation issue at year end, the RMA is requesting the Board increase the FY 2013-14 budget by $50,000 in appropriations for RMA002, Unit 8194.
The above appropriation increases totaling $348,552 would be offset by a corresponding increase in revenues in Building Services appropriation unit RMA011 of $290,288 and Utilities appropriation unit RMA098 of $68,264, resulting in a zero impact to the total general fund appropriations allocated to the RMA for FY 2013-14.
On January 7, 2014 the Board authorized an increase in appropriations of $1,000,000 to appropriation unit 001-8196-RMA010 that was specifically allocated for the Emergency Watershed Protection Program (EWPP) relating to the 2013 Pfeiffer Fire. The work that these funds were intended for is complete and the estimated amount spent is $250,000, offset by anticipated grant funding of $98,148. While the current approved FY 2013-14 general fund appropriations for the RMA is $20,430,258, this includes the $1,000,000 of which $848,148 will not be used.
OTHER AGENCY INVOLVEMENT:
The Budget Committee will receive this report on April 30, 2014.
FINANCING:
There is no negative impact on the general fund as a result of this action. The FY 2013-14 general fund appropriation level adopted by the Board of Supervisors for the RMA is $20,430,258. The RMA is requesting an increase in appropriation units RMA007 of $60,000, RMA039 of $50,000, RMA098 of $188,552, RMA008 of $500,000 and RMA002 of $60,000 totaling $858,552 that will be offset by an increase in revenues in RMA011 of $290,288 and RMA098 of $68, 264, as well as a transfer from the General Fund Vehicle Replacement Assignment (3116) of $500,000. As a result of the requested actions the RMA adopted general fund appropriations will reflect a lower appropriation level of $20,126,896.
Prepared by:
Shawne Ellerbee, Finance Manager III
Approved by:
Benny Young, RMA Director
Date: April 25, 2014
Attachments: Attachment A