Title
a. Authorize and direct the Auditor-Controller to increase appropriations in the CAO’s Other Financing Uses, Fund 001, Appropriation Unit CAO017 in the amount of $32,122.96 in the FY2018-19 Adopted Budget, where the financing source is the release of designation from assignment BSA001-3131 Non-Recoverable Costs for FY2018-19 Measure Z actual expenditures (4/5ths vote required); and
b. Authorize and direct Auditor-Controller to complete an operational transfer of $32,122.96 out of 001-1050-8038-CAO017 and transfer into the General Liability Internal Service Fund, 475-RISK-1210-8408-COU003 for the FY2018-19 Measure Z expenditures (4/5ths vote required). (ADDED VIA ADDENDA)
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Authorize and direct the Auditor-Controller to increase appropriations in the CAO’s Other Financing Uses, Fund 001, Appropriation Unit CAO017 in the amount of $32,122.96 in the FY2018-19 Adopted Budget, where the financing source is the release of designation from assignment BSA001-3131 Non-Recoverable Costs for FY2018-19 Measure Z actual expenditures (4/5ths vote required); and
b. Authorize Auditor-Controller to complete an operational transfer of $32,122.96 out of 001-1050-8038-CAO017 and transfer into the General Liability Internal Service Fund, 475-RISK-1210-8408-COU003 for the FY2018-19 Measure Z expenditures (4/5ths vote required).
SUMMARY/DISCUSSION:
On March 14, 2017, the board transferred $3,875,000 from the Strategic Reserves (BSA3111) for future expenditures in defense of the County and Measure Z to an assignment named Non-Recoverable Costs. At the same time $750,000 was released directly to County Counsel of which, only $358,174 was used in the defense of the County for legal expenses, the remaining balance was returned to BSA3131. In FY2017/18 another $486,146 was released again for the defense of the County, leaving a balance of $3,030,680 in the Non-Recoverable Costs assignment BSA 001-3131.
County Counsel - Risk Management Division is requesting the operational transfer of funds from the Non-Recoverable Costs assignment (BSA 001-3131) for the estimated total FY2018-19 Measure Z legal representation expenses incurred by the General Liability Internal Service Fund GL ISF). These costs have not been actuarily allocated to departments, and the GL ISF should be reimbursed from the assignment.
This operational transfer is the second year of BSA 001-3131 reimbursing the General Liability ISF for Measure Z expenditures. Both the BSA 001-3131 and General Liability budgets are adequately funded for the FY2018-19 budget, so no budget appropriation adjustments are needed.
Measure Z legal representation cost to date for FY2018-19 have totaled $24,922.96 through April 30, 2019 with an estimated $7,200 still to be expended during the final months of FY2018-19 for a combined total of $32,122.96.
OTHER AGENCY INVOLVEMENT:
N/A
FINANCING:
Measure Z costs for FY2018-19 estimated to $32,122.96 to be funded by the Non-Recoverable Costs assignment (BSA-3131).
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
Check the related Board of Supervisors Strategic Initiatives:
___ Economic Development - Through collaboration, strengthen economic development to ensure a diversified and healthy economy.
X Administration - Promote an organization that practices efficient and effective resource management and is recognized for responsiveness, strong customer orientation, accountability and transparency.
___ Health & Human Services - Improve health and quality of life through County supported policies, programs, and services; promoting access to equitable opportunities for health choices and healthy environments in collaboration with communities.
___ Infrastructure - Plan and develop a sustainable, physical infrastructure that improves the quality of life for County residents and supports economic development results.
___ Public Safety - Create a safe environment for people to achieve their potential, leading business and communities to thrive and grow by reducing violent crimes as well as crimes in general.
Prepared by:
___________________________________
Valerie Shapton, County Counsel Finance Manager, x. 5685
Approved by:
___________________________________
Leslie J Girard, Chief Assistant. County Counsel, x. 5363
Attachments:
Original RES 17-025 Board Order Resolution
BOS Report 18-620 Measure Z Reimbursement of FY2017-18 Expenditures
FY2018-19 Measure Z Expenditures