Title
a. Authorize the Auditor-Controller to modify revenues and appropriations for the Sheriff, Probation, and Public Defender, to cover unbudgeted costs associated with the July 2011 position restorations; and
b. Provide direction to staff.
Body
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Authorize the Auditor-Controller to modify revenues and appropriations for the Sheriff, Probation, and Public Defender, to cover unbudgeted costs associated with the July 2011 position restorations as listed below; and
b. Provide direction to staff.
Fund Appropriation Unit Object Decription Amount Action
Appropriations:
001 2300-SHE001 8242 6111 Salary - Regular Employees $ 151,708 Increase
001 2300-SHE001 8238 6111 Salary - Regular Employees 1,030,056 Increase
001 2270-PUB001 8169 6111 Salary - Regular Employees 67,595 Increase
1,249,359
Revenues:
001 2550-PRO001 8165 5290 Federal Aid Other (76,783) Decrease
001 2550-PRO001 8166 5290 Federal Aid Other (34,019) Decrease
001 2550-PRO001 8162 5290 Federal Aid Other (187,014) Decrease
001 2550-PRO001 8166 5350 Aid from Other Gov't Agencies (45,564) Decrease
001 2550-PRO001 8162 5350 Aid from Other Gov't Agencies (32,913) Decrease
001 1050-CAO019 8041 4010 Property Tax - Current Secured 1,625,652 Increase
1,249,359
SUMMARY:
This report recommends modifications to revenues and appropriations for the Sheriff's Office, Probation, and Public Defender to cover unbudgeted costs associated with countywide position restorations in July 2011.
DISCUSSION:
Earlier this fiscal year, the County's labor organizations ratified new agreements to produce cost savings for the County and minimize employee lay-offs. The cost savings associated with these agreements made possible the restoration of 86.7 general fund positions and rescission of associated lay-off notices, as authorized by the Board at its July 12 and July 26, 2011 meetings. Included in the position restorations were 16.0 positions within the Sheriff's Office, including 11.0 sworn officers, 10 positions for Probation, and 1.0 position within the Public Defender's Office.
The County's payroll system required various programming changes to ensure employees were compensated accurately under the new labor agreements. These programming changes were completed in November 2011 for miscellaneous retirement employees and in January 2012 for safety retirement employees. Due to the timing of these changes, departments had only partial year concession savings this fiscal year to cover the full-year cost of position restorations. This resulted in an unbudgeted budget impact to the Sheriff's Office, Probation, and Public Defender.
To mitigate this impact, the County Administrative Office recommends increasing appropriations in the Sheriff's Office and Public Defender by the full-year value of the position restorations, less the partial year value of the employee concessions. This action will result in increased appropriations of $1,181,764 for the Sheriff's Office and $67,595 for the Public Defender.
The Probation Department has sufficient appropriations to cover the budget impact of the position restorations due to operational savings from its continuous cost containment efforts. However, the Department's concessions will reduce federal and state expenditure-based claimable reimbursements by $376,293. The lower level of expected reimbursement is reflected in the above recommendation.
The total budgetary relief recommended for these three departments includes an increase in appropriations of $1,249,359 and a reduction in revenues of $376,293, resulting in a net increase in general fund contributions of $1,625,652. Property tax revenue, which is trending modestly higher than the estimate included in the FY 2011-12 Adopted Budget, will be increased by $1,625,652 to offset the unbudgeted use of general fund contributions.
OTHER AGENCY INVOLVEMENT:
The CAO's Office worked with the Sheriff's Office, Probation, and Public Defender in preparing this report.
FINANCING:
The recommended increase in appropriations would result in an unbudgeted use of general fund contributions of $1,625,652. This unbudgeted cost will be funded by property tax revenue, which is expected to end the fiscal year higher than the estimate included in the FY 2011-12 Adopted Budget.
Prepared by: Paul Lewis, Principal Administrative Analyst, x3078
Approved by: Dewayne Woods, County Budget Director, x5309