COMPLETED BOARD ORDER�"��65
Before the Board of Supervisors in and for the
County of Monterey, State of California
Budget No: 10/11 012
a. Approve and authorize re-designation of the County Administrative Office CAO)-
Risk Management/Benefits Unit 8051 from Risk Management Appropriation Unit
CA0006 to Human Resources Appropriation Unit CA0003;
b. Approve Fiscal Year FY) 2010-11 estimated revenue and appropriations of
$9,336,500 in Fund 477-Benefits Internal Service Fund 4/5th vote required);
c. Approve and authorize transfer of $4,286,500 in appropriations and revenues from
Self-Insurance Reserves Fund 017 to the Benefits Internal Service Fund 477 to more
appropriately account for and report on the County's employee benefits funds;
d. Approve and authorize transfer of $3,348,003 in appropriations and revenues from
Unit 8036-Insurance to the Benefits Internal Service Fund 477; and
e. Authorize the Auditor-Controller to incorporate these changes in the FY 2010-11
Adopted Budget as detailed in the Board Order, effective July 1, 2010.
Upon motion of Supervisor Potter, seconded by Supervisor Armenta, and carried by those
members present, effective July 1, 2010, the Board hereby:
a. Approved and authorized redesignation of the County Administrative Office CAO)-Risk
Management/Benefits Unit 8051 from Risk Management Appropriation Unit CA0006 to
Human Resources Appropriation Unit CA0003, as follows;
FROM:
Appropriati
Fund Dept Burea Division Sectio Section Title Unit Unit on Code Appropriation
u n Title Name
001 1050 CAO CAHR 1060 Risk Management 8051 Benefits CA0006 Risk Management
TO:
001
1050
CAO
CAHR
1059
Human Resources
8051
Benefits
CA0003
Human Resources
b. Approved FY 2010-11 estimated revenue and appropriations of $9,336,500 in Fund 477-
Benefits Internal Service Fund as detailed in Attachment A(4/5th Vote Required);
c. Approved and authorized transfer of $4,286,500 in appropriations and revenues from
Self-Insurance Reserves Fund 017 to the Benefits Internal Service Fund 477 to more
appropriately account for and report on the County's employee benefits funds;
d. Approved and authorized transfer of $3,348,003 in appropriations and revenues from
Unit 8036-Insurance to the Benefits Internal Service Fund 477; and..
e. Authorized the Auditor-Controller to incorporate these changes in the FY 2010-11
Adopted Budget as follows;
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COMPLETED BOARD ORDER�"��65
Fund Dept Unit Title Approp� Account Amount Action
017 1050 8295 Dental CA0021 6613-Oth Prof & Spec Svc 60,000 Decrease
6835-Oth Spec Dept Expns 3,305,000 Decrease
5870-Miscellaneous Revenue 3,365,000 Decrease
017 1050 8296 Vision CA0021 6613-Oth Prof & Spec Svc 61,500 Decrease
6835-Oth Spec Dept Expns 589,000 Decrease
5870-Miscellaneous Revenue 650,500 Decrease
017 1050 8297 EAP CAO021 6613-Oth Prof & Spec Svc 31,000 Decrease
6835-Oth Spec Dept Expns 120,000 Decrease
5870-Miscellaneous Revenue 151,000 Decrease
017 1050 8298 Disability CAO021 6613-Oth Prof & Spec Svc 2,000 Decrease
6835-Oth Spec Dept Expns 118,000 Decrease
5870-Miscellaneous Revenue 120,000 Decrease
001 1050 8036 Insurance CAO014 6835-Oth Spec Dept Expns 3,348,003 Decrease
7304-Interfund Reimbursement 3,348,003 Decrease
477 1050 8295 Dental CAO021 6613-Oth Prof & Spec Svc 60,000 Increase
6835-Oth Spec Dept Expns 3,305,000 Increase
5870-Miscellaneous Revenue 3,365,000 Increase
477 1050 8296 Vision CA0021 6613-Oth Prof & Spec Svc 61,500 Increase
6835-Oth Spec Dept Expns 589,000 Increase
5870-Miscellaneous Revenue 650,500 Increase
477 1050 8297 EAP CAO021 6613-Oth Prof & Spec Svc 31,000 Increase
6835-Oth Spec Dept Expns 120,000 Increase
5870-Miscellaneous Revenue 151,000 Increase
477 1050 8298 Disability CAO021 6613-Oth Prof & Spec Svc 2,000 Increase
6835-Oth Spec Dept Expns 118,000 Increase
5870-Miscellaneous Revenue 120,000 Increase
477 1050 8378 Unemployment CAO021 6835-Oth Spec Dept Expns 1,050,000 Increase
5870-Miscellaneous Revenue 1,050,000 Increase
477 1050 8379 Miscellaneous CAO021 6835-Oth Spec Dept Expns 4,000,000 Increase
Benefits 5870-Miscellaneous Revenue 4,000,000 Increase
PASSED AND ADOPTED this 27th day of July, 2010, by the following vote, to wit:
AYES: Supervisors Armenta, Calcagno, Salinas, Parker, Potter
NOES: None
ABSENT: None
I, Gail T. Borkowski, Clerk of the Board of Supervisors of the County of Monterey, State of California, hereby
certify that the foregoing is a true copy of an original order of said Board of Supervisors duly made and entered in
the minutes thereof of Minute Book 75 for the meeting on July 27, 2010.
Dated: July 29, 2010 Gail T. Borkowski, Clerk of the Board of Supervisors
County of Monterey, State of California
By
Deputy
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SIGNED BOARD REPORTX��"��MONTEREY COUNTY BOARD OF SUPERVISORS
MEETING: July 27, 2010 Consent AGENDA NO.:
SUBJECT: Effective July 1, 2010:
a. Approve and authorize redesignation of the County Administrative Office CAO)-
Risk Management/Benefits Unit 8051 from Risk Management Appropriation Unit
CA0006 to Human Resources Appropriation Unit CA0003;
b. Approve FY 2010-11 estimated revenue and appropriations of $9,336,500 in Fund
477-Benefits Internal Service Fund 4/5th Vote Required);
c. Approve and authorize transfer of $4,286,500 in appropriations and revenues from
Self-Insurance Reserves Fund 017 to the Benefits Internal Service Fund 477 to more
appropriately account for and report on the County's employee benefits funds;
d. Approve and authorize transfer of $3,348,003 in appropriations and revenues from
Unit 8036-Insurance to the Benefits Internal Service Fund 477; and..
e. Authorize the Auditor-Controller to incorporate these changes in the FY 2010-11
Adopted Budget as detailed in the attached Board Order.
DEPARTMENT: County Administrative Office Human Resources
RECOMMENDATION:
It is recommended that the Board of Supervisors, effective July 1, 2010:
a. Approve and authorize redesignation of the County Administrative Office CAO)-Risk
Management/Benefits Unit 8051 from Risk Management Appropriation Unit CA0006 to
Human Resources Appropriation Unit CA0003;
b. Approve FY 2010-11 estimated revenue and appropriations of $9,336,500 in Fund 477-
Benefits Internal Service Fund as detailed in Attachment A(4/5th Vote Required);
c. Approve and authorize transfer of $4,286,500 in appropriations and revenues from Self-
Insurance Reserves Fund 017 to the Benefits Internal Service Fund 477 to more appropriately
account for and report on the County's employee benefits funds;
d. Approve and authorize transfer of $3,348,003 in appropriations and revenues from Unit 8036-
Insurance to the Benefits Internal Service Fund 477; and..
e. Authorize the Auditor-Controller to incorporate these changes in the FY 2010-11 Adopted
Budget as detailed in the attached Board Order.
SUMMARY/DISCUSSION:
Over the past 18 months, the day to day oversight of the Benefits Program has been moved from Risk
Management to Human Resources HR). The recommended transfer of the Benefits Unit 8051 from
the Risk Management Appropriations Unit CA0006 to Human Resources Appropriations Unit
CA0003 is the final step in this process, providing for more efficient accounting and management of
HR and benefits related budget and organizational functions.
Additionally, Human Resources and the Auditor-Controller's Office have been working together to
more efficiently and effectively account for all revenues and expenditures relating to employee
benefits. In FY 2009-10, Fund 017-Self Insurance was created to account for the County's self-insured
Dental, Vision, Employee Assistance Program EAP), and Disability benefits. To comply with
Governmental Accounting requirements and more appropriately budget, track, audit and report on
related transactions, Benefits Internal Service Fund ISF) 477 was established effective July 1, 2010.
Necessary documentation and accounting transaction capabilities could not be completed within the
timeframe necessary for inclusion in development of the FY 2010-11 Adopted Budget, which currently
includes benefits appropriations and revenue in the previously established Fund 017-Self Insurance and
in Unit 8036-Insurance. With required accounting and system provisions now in place, it is
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SIGNED BOARD REPORTX��"��recommended that units, accounts and budgeting be transferred to the more appropriate Fund 477-
Benefits ISF effective July 1, 2010. In addition to the currently budgeted Fund 017 benefits programs,
the new ISF will include Unit 8378-Unemployment Insurance and Unit 8379-Miscellaneous Benefits,
which provides for the County Sick Leave Bank, Retiree Sick Leave Conversion, Dependant Care
Program, Alternate Benefit Option ABO), Other Post-Employment Benefits OPEB) and other
benefits programs. Funds for these programs are currently collected and held in reserve accounts and
should be appropriately budgeted in the recommended Benefits ISF for ongoing budgeting, accounting,
auditing, and transparency. OPEB revenue and appropriations are being moved from Unit 8036-
Insurance to Unit 8379-Miscellaneous Benefits. This is a more appropriate place to account for the
expenditures.
Fund 477 will more appropriately provide transparency and the ability to effectively and efficiently
manage revenues and appropriations for these employee benefits programs, and facilitate the use of
dedicated data streams to forecast and project self insurance reserves, conduct actuarial studies, set
rates, and track and report revenues and expenditures. Housing the benefits units in Fund 477 will also
assist external auditors with production of comprehensive fiscal year audits of the programs.
OTHER AGENCY INVOLVEMENT:
The Auditor-Controller's office has worked with Human Resources and Risk Management staff to
transition the benefits programs into the recommended ISF, and concurs with this action.
FINANCING:
There is no increased Net County Contribution NCC) associated with this action. Budgeted
expenditures include administrative fees, claims, and other overhead expenses. Funding is provided by
department allocations and employee payroll contributions, included in the FY 2010-11 Adopted
Budget. Recommended appropriations and revenues totaling $9,336,500 includes: transfer of
$4,286,500 from Fund 017 for Dental, Vision, EAP, and Disability programs; transfer of OPEB funds
totaling $3,348,003 from Insurance Unit 1050-8036; Unemployment reserve funds of $1,050,000; and
Miscellaneous Benefits reserve funds of $651,997. Recommended actions will modify the FY 2010-
11 Adopted Budget to include programs and funding in Fund 477 as follows:
Unit Title Amount
8295 Dental $ 3,365,000
8296 Vision 650,500
8297 Employee Assistance Program EAP) 151,000
8298 Disability 120,000
8378 Unemployment Insurance 1,050,000
8379 Miscellaneous Benefits 4,000,000
Fund 477-Benefits Total $ 9,336,500
Prepared by:
C c-,,
Terri Cook
Management Analyst
796-3529
Approved by:
Assistant CAO Human Resources
Date: June 28, 2010
cc: Mike Miller, Auditor-Controller
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ATTACHMENT - A�X��"��Fund 477-Benefits Internal Service Fund
Estimated Beginning Fund Balance: $4,515,000
FY 2010-11
Fund 477-Benefits 1SF Recommended Budget
Provides fiscal requirements for employee benefits programs as detailed in individual units 8295-Dental,
8296-Vision, 8297-EAP, 8298-Disability, 8378-Unemployment, 8379-Misc Benefits.
Expenditures
Salaries & Employee Benefits
Services &Supplies
Subtotal
Revenues
Departmental & Employee Contributions
Subtotal
9,182, 000
154,500
$9,336,500
9,336,500
$9,336,500
Estimated Ending Fund Balance: $4,515,000
Attachment A
Unit 8295 Dental
Provides dental insurance for employees and their families.
Expenditures
Salaries & Employee Benefits
Services &Supplies
Subtotal
Revenues
Departmental & Employee Contributions
Subtotal
FY 2010-11
Adopted Budget
Estimated Beginning Fund Balance: $4,000,000
3,305,000
60,000
$3,365,000
3,365,000
$3,365,000
Estimated Ending Fund Balance: $4,000,000
Unit 8296 Vision
Provides vision insurance for employees and their families.
Expenditures
Salaries & Employee Benefits
Services &Supplies
Subtotal
Revenues
Departmental & Employee Contributions
Subtotal
FY 2010-11
Adopted Budget
Estimated Beginning Fund Balance: $400,000
589,000
61,500
$650,500
Estimated Ending Fund Balance:
650,500
$650,500
$400,000
Unit 8297 Employee Assistance Program
Provides employee assistance program for employees and their families.
Expenditures
Salaries & Employee Benefits
Services &Supplies
Subtotal
Revenues
Departmental & Employee Contributions
Subtotal
FY 2010-11
Adopted Budget
Estimated Beginning Fund Balance: $100,000
120,000
31,000
$151,000
Estimated Ending Fund Balance:
151,000
$151,000
$100,000
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B.-U012
APPROVE-U012
FISCAL-U012
YEAR-U012
FY)-U012
2010-11-U012
ESTIMATED-U012
REVENUE-U012
APPROPRIATIONS-U012
OF-U012
$9,336,500-U012
IN-U012
FUND-U012
477-BENEFITS-U012
INTERNAL-U012
SERVICE-U012
FUND-U012
4/5TH-U012
VOTE-U012
REQUIRED);-U012
C.-U012
APPROVE-U012
AUTHORIZE-U012
TRANSFER-U012
OF-U012
$4,286,500-U012
IN-U012
APPROPRIATIONS-U012
REVENUES-U012
SELF-INSURANCE-U012
RESERVES-U012
FUND-U012
017-U012
TO-U012
BENEFITS-U012
INTERNAL-U012
SERVICE-U012
FUND-U012
477-U012
TO-U012
MORE-U012
APPROPRIATELY-U012
ACCOUNT-U012
REPORT-U012
ON-U012
COUNTY-U012
S-U012
EMPLOYEE-U012
BENEFITS-U012
FUNDS;-U012
D.-U012
APPROVE-U012
AUTHORIZE-U012
TRANSFER-U012
OF-U012
$3,348,003-U012
IN-U012
APPROPRIATIONS-U012
REVENUES-U012
UNIT-U012
8036-INSURANCE-U012
TO-U012
BENEFITS-U012
INTERNAL-U012
SERVICE-U012
FUND-U012
477;-U012
E.-U012
AUTHORIZE-U012
AUDITOR-CONTROLLER-U012
TO-U012
INCORPORATE-U012
CHANGES-U012
IN-U012
FY-U012
2010-11-U012
ADOPTED-U012
BUDGET-U012
AS-U012
DETAILED-U012
IN-U012
BOARD-U012
ORDER,-U012
EFFECTIVE-U012
JULY-U012
1,-U012
2010.-U012
ATTACHMENT - A�X��"��Fund 477-Benefits Internal Service Fund
Unit 8298 Disability
Provides disability program for management employees.
Attachment A
FY 2010-11
Adopted Budget
Estimated Beginning Fund Balance: $15,000
Expenditures
Salaries & Employee Benefits
Services &Supplies
Subtotal
Revenues
Departmental & Employee Contributions
Subtotal
Estimated Ending Fund Balance:
Unit 8378 Unemployment
Provides unemployment insurance for employees.
118,000
2,000
$120,000
120,000
$120,000
$15,000
FY 2010-11
Recommended Budget
Estimated Beginning Fund Balance: $0
Expenditures
Salaries & Employee Benefits
Subtotal
Revenues
Departmental & Employee Contributions
Subtotal
1,050,000
$1,050,000
1,050,000
$1,050,000
Estimated Ending Fund Balance: $0
FY 2010-11
Unit 8379 Miscellaneous Benefits Recommended Budget
Provides other benefits not included in above units including but not limited to OPEB Other Post-
Retirement Employee Benefits), Dependent Care Program, Alternate Benefit Option, etc.
Estimated Beginning Fund Balance: $0
Expenditures
Salaries & Employee Benefits
Subtotal
Revenues
Departmental & Employee Contributions
Subtotal
4,000,000
$4,000,000
4,000,000
$4,000,000
Estimated Ending Fund Balance: $0
BIB]
40389-U01
ATTACHMENT-U02
U02
A-U02
LI21329-U03
FO21330-U03
FO85769-U03
FO89518-U03
MG89556-U03
AS89582-U03
AS89586-U03
AI93785-U03
DO94031-U03
C1-U03
GENERAL-U03
DOCUMENTS-U03
7/29/2010-U04
RIVASR-U04
15368-U05
10-U06
A.-U07
APPROVE-U07
AUTHORIZE-U07
RE-DESIGNATION-U07
OF-U07
COUNTY-U07
ADMINISTRATIVE-U07
OFFICE-U07
CAO)-RISK-U07
MANAGEMENT/BENEFITS-U07
UNIT-U07
105-ADMINISTRATION-U08
SILVA-U09
JANET-U09
SILVAJ-U10
7/19/2010-U011
8051-U012
RISK-U012
MANAGEMENT-U012
APPROPRIATION-U012
UNIT-U012
CAO006-U012
TO-U012
HUMAN-U012
RESOURCES-U012
APPROPRIATION-U012
UNIT-U012
CAO003;-U012
B.-U012
APPROVE-U012
FISCAL-U012
YEAR-U012
FY)-U012
2010-11-U012
ESTIMATED-U012
REVENUE-U012
APPROPRIATIONS-U012
OF-U012
$9,336,500-U012
IN-U012
FUND-U012
477-BENEFITS-U012
INTERNAL-U012
SERVICE-U012
FUND-U012
4/5TH-U012
VOTE-U012
REQUIRED);-U012
C.-U012
APPROVE-U012
AUTHORIZE-U012
TRANSFER-U012
OF-U012
$4,286,500-U012
IN-U012
APPROPRIATIONS-U012
REVENUES-U012
SELF-INSURANCE-U012
RESERVES-U012
FUND-U012
017-U012
TO-U012
BENEFITS-U012
INTERNAL-U012
SERVICE-U012
FUND-U012
477-U012
TO-U012
MORE-U012
APPROPRIATELY-U012
ACCOUNT-U012
REPORT-U012
ON-U012
COUNTY-U012
S-U012
EMPLOYEE-U012
BENEFITS-U012
FUNDS;-U012
D.-U012
APPROVE-U012
AUTHORIZE-U012
TRANSFER-U012
OF-U012
$3,348,003-U012
IN-U012
APPROPRIATIONS-U012
REVENUES-U012
UNIT-U012
8036-INSURANCE-U012
TO-U012
BENEFITS-U012
INTERNAL-U012
SERVICE-U012
FUND-U012
477;-U012
E.-U012
AUTHORIZE-U012
AUDITOR-CONTROLLER-U012
TO-U012
INCORPORATE-U012
CHANGES-U012
IN-U012
FY-U012
2010-11-U012
ADOPTED-U012
BUDGET-U012
AS-U012
DETAILED-U012
IN-U012
BOARD-U012
ORDER,-U012
EFFECTIVE-U012
JULY-U012
1,-U012
2010.-U012