Title
a. Approve a decrease in FY 2015-16 appropriations by $614,768 in Resource Management Agency (Fund 001- Appropriation Unit RMA011) (4/5th vote required).
b. Approve an increase in FY 2015-16 appropriations by $614,768 in the County Administrative Office (Fund 001-Appropriation Unit CAO017-Unit 1050-8038-7614), where the financing source is a decrease in appropriations in Resource Management Agency (Fund 001-Appropriation Unit RMA011) (4/5th vote required).
c. Approve a transfer out of $614,768 from County Administrative Office - Other Financing Uses (Fund 001 Appropriation Unit CAO017-1050-8038-7614) to be received as an operating transfer in within Parks Department (Fund 452-Appropriation Unit PAR004-Unit 8391-5940) (4/5th vote required).
d. Approve an increase in FY 2015-16 appropriations by $29,495 in the Equal Opportunity Office (Fund 001-Appropriation Unit EQU001-Unit 1080-8066-6111), where the financing source is the Termination Assignment (BSA 3115) (4/5th vote required).
e. Approve and authorize the Auditor-Controller to release $29,495 from the Termination Assignment (BSA 3115) (4/5th vote required).
f. Authorize the Auditor-Controller to amend the Fiscal Year 2015-16 Adopted Budget to reflect the changes in Resource Management Agency (001-3000-RMA011), County Administrative Office (001-1050-CAO017), Parks Department (452-7500-PAR004) and Equal Opportunity Office (001-1080-EQU001).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Approve a decrease in FY 2015-16 appropriations by $614,768 in Resource Management Agency (Fund 001- Appropriation Unit RMA011) (4/5th vote required).
b. Approve an increase in FY 2015-16 appropriations by $614,768 in the County Administrative Office (Fund 001-Appropriation Unit CAO017-Unit 1050-8038-7614), where the financing source is a decrease in appropriations in Resource Management Agency (Fund 001-Appropriation Unit RMA011) (4/5th vote required).
c. Approve a transfer out of $614,768 from County Administrative Office - Other Financing Uses (Fund 001 Appropriation Unit CAO017-1050-8038-7614) to be received as an operating transfer in within Parks Department (Fund 452-Appropriation Unit PAR004-Unit 8391-5940) (4/5th vote required).
d. Approve an increase in FY 2015-16 appropriations by $29,495 in the Equal Opportunity Office (Fund 001-Appropriation Unit EQU001-Unit 1080-8066-6111), where the financing source is the Termination Assignment (BSA 3115) (4/5th vote required).
e. Approve and authorize the Auditor-Controller to release $29,495 from the Termination Assignment (BSA 3115) (4/5th vote required).
f. Authorize the Auditor-Controller to amend the Fiscal Year 2015-16 Adopted Budget to reflect the changes in Resource Management Agency (001-3000-RMA011), County Administrative Office (001-1050-CAO017), Parks Department (452-7500-PAR004) and Equal Opportunity Office (001-1080-EQU001).
SUMMARY:
The Parks Department and Equal Opportunity Office are projecting a deficit in their FY 2015-16 budgets. This board report identifies funding sources to offset deficits.
DISCUSSION:
The Parks Department - Lakes Administration requires additional funding to offset a projected deficit of $1,054,768 for FY 2015-16. The shortfall is a result of a number of factors including costs to maintain Lake San Antonio in a caretaker status and unexpected temporary labor costs. Additionally, the inability of the Concessionaire, CalParks, to generate profit at the Lakes Resorts due to low water levels requires the Parks Department to reimburse CalParks for any loss in the operation of the Resort as required by the Management Agreement. Per the department, CalParks has agreed to reimburse the department $440,000 this fiscal year for utility and insurance costs, resulting in a net deficit of $614,768.
The Resource Management Agency’s FY 2015-16 budget for general fund units includes $25,888,094 in appropriations, $11,006,868 in revenue and $14,881,226 in general fund contribution. The department projects year-end actual expenditures at $24,174,974 with year-end revenues projected at $10,293,747, resulting in a general fund contribution surplus of approximately $1,000,000. As such, the County Administrative Office recommends using surplus general fund contribution from the Resource Management Agency to make an operating transfer to the Parks Department to cover its projected deficit.
The recommended increase in appropriations in Equal Opportunity totaling $29,495 offsets unbudgeted retirement and annual leave buy-back costs. To offset these costs, the County Administrative Office recommends releasing $29,495 from the Termination Assignment Fund Balance in the General Fund, which has been set aside to offset higher-than-budgeted payouts of accrued leave.
OTHER AGENCY INVOLVEMENT:
The County Administrative Office consulted with the departments of Equal Opportunity, Resource Management Agency and Parks in forming recommended actions.
FINANCING:
Financing for the $614,768 transfer to the Parks Department is available from the decrease in appropriations to the Resource Management Agency. Financing for the $29,495 increase in appropriations in the Equal Opportunity Office is available from the Termination Assignment Fund Balance.
Approved by: Dewayne Woods, Assistant County Administrative Officer