Title
Adopt a resolution to authorize and direct the Auditor-Controller to amend the FY 2022-23 Adopted Budget to increase appropriations by $75,963 in Administration, Fund 001, Appropriation Unit PFP062 and by $332,827 in Utilities, Fund 001, Appropriation Unit PFP055, financed by a decrease in appropriations of $129,623 in Litter Control, Fund 001, Appropriation Unit PFP002 and $279,167 in Park Operations Fund 001, Appropriation Unit PFP058 (4/5ths vote required).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt a Resolution to:
Adopt a resolution to authorize and direct the Auditor-Controller to amend the FY 2022-23 Adopted Budget to increase appropriations by $75,963 in Administration, Fund 001, Appropriation Unit PFP062 and by $332,827 in Utilities, Fund 001, Appropriation Unit PFP055, financed by a decrease in appropriations of $129,623 in Litter Control, Fund 001, Appropriation Unit PFP002 and $279,167 in Park Operations Fund 001, Appropriation Unit PFP058 (4/5ths vote required).
SUMMARY/DISCUSSION:
The Department of Public Works, Facilities and Parks (PWFP) prepares monthly budget forecast by Fund/Appropriation Unit to project revenues and expenditures and assist management in making informed financial decisions. PWFP forecasts two General Fund units will likely exceed appropriations by year-end: Administration and Utilities. PWFP is requesting to reallocate appropriations between departmental units in the amount of $408,790.
The Administration unit provides executive direction, oversight, coordination, and centralized administrative staff support for operations. The unit is forecasted to exceed the adopted budget by $75,963, largely due to retiree fees from FY 2020-21 that the Auditor-Controller’s Office charged in the current year, and an increase in personnel service charges for shared costs for general financial support.
The Utilities unit includes all shared County facilities gas, electric, water, garbage, sewer, alarm, and fire protection costs. PWFP is forecasting an overage of $332,827, as rates have risen much higher than previous averages. Natural gas prices began rising in late November and continued through March. PG&E predicts prices to fall in the coming months.
All other PWFP General Fund units are forecasted to come in under budget. PWFP is requesting to reallocate Litter Control and Park Operations appropriations of $129,623 and $279,167, respectively, to Administration and Utilities. Litter Control is responsible for collection and disposal of litter, debris, and hazardous material on county roads and rights-of-way. One of the Litter Guards has been working out of class for the Road Fund most of the year, resulting in salary and benefit savings. Park Operations, which provides outdoor and recreational activities, has also experienced salary and benefit savings, largely from vacancies in the South County parks, which are historically more difficult to fill and retain.
OTHER AGENCY INVOLVEMENT:
The County Administrative Office - Budget & Analysis Division has reviewed and approved this report. The Budget Committee supported this action at the May 24, 2023 Budget Committee meeting.
FINANCING:
This request would increase appropriation in Administration by $75,963 and Utilities by $332,827, offset by a reduction in Litter Control appropriations by $129,623 and Park Operations appropriations by $279,167. This is a net neutral adjustment and would have no impact on the overall PWFP General Fund budget.
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
The recommended action supports the Board of Supervisors Strategic Initiative(s) for Administration by allowing PWPF to effectively manage the General Fund resources provided for operations.
Economic Development
X Administration
Health & Human Services
Infrastructure
Public Safety
Prepared by: Jessica Cordiero-Martinez, Finance Manager III (831)755-4824
Approved by: Randell Ishii, MS, PE, TE, PTOE, Director of Public Works, Facilities, & Parks
Attachment A - PWFP Appropriation Reallocation
Attachment B - Draft Resolution