Title
Authorize the Auditor-Controller to amend the FY 2013-14 budget for the Department of Child Support Services, increasing appropriations and revenue in the amount of $335,904 (4/5th vote required).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
Authorize the Auditor-Controller to amend the FY 2013-14 budget, increasing appropriations and revenue in the amount of $335,904 (4/5th vote required).
SUMMARY/DISCUSSION:
The Department overstated its estimated County Wide Cost Allocation Plan (COWCAP) charge in its FY 2013-14 budget. These costs are calculated by the Auditor-Controller's Office and used to reimburse the County's General Fund for indirect costs provided on behalf of departments. The difference between what was budgeted and our actual COWCAP charge results in unspent appropriations that can be used towards other needs. The Department intends to spend those appropriations on one time projects and technology related purchases that would improve efficiency and enhance productivity.
The State Department of Child Support Services has provided the department with its allocation for the year and the Department doesn't intend to use any County dollars.
OTHER AGENCY INVOLVEMENT:
This request has been reviewed and approved by the County Administrative Budget Analyst and the Auditor-Controller's Office for fiscal provisions.
FINANCING:
The recommended action would increase appropriations by $335,904 in CHI001, Department of Child Support Services. There is no cost to the County General Fund associated with this recommendation. The Department of Child Support Services is funded entirely by Federal and State revenues. Actual COWCAP allocations for 2013-14 were 335,904 lower than budgeted. This resulted in an unanticipated impact to the general fund in 2013-14. The County Administrative Office recommends using a one-time increase in non-program property tax revenue to offset the increased appropriations.
001-2250-8018-CHI001 +335,904
001-1050-8041-4090 +335,904
Prepared by:
____________________________________________ Date: ________________________
Anne Chang
Finance Manager I
Approved by:
____________________________________________ Date: ________________________
Stephen H. Kennedy
Director