Budget Presentation 2019/2020

Mission Statement

We commit to providing exceptional public service that: Creates a healthy and safe community, Exercises natural, cultural and financial resource stewardship, Promotes economic prosperity, and Enhances quality of life

Starting Point

General Fund projected deficit of $3,700,000
Fire Fund projected deficit of $500,000
Needed a combination of increased revenues and decreased appropriations that totaled $4,200,000

Change from Prior Year Adopted

	Adopted FY 2018/19	Adopted FY 2019/20	Change	Percent
General Fund	79,215,635	81,102,929	1,887,294	2.4%

Governmental	217,784,461	184,399,509	(33,384,952)	-15.3%
Enterprise Funds	7,992,840	8,589,777	596,937	7.5%
Internal Service Funds	19,637,296	19,005,514	(631,782)	-3.2%
All Budgeted Funds	245,414,597	211,994,799	(33,419,798)	-13.6%
Permanent Employees (all funds)	638.28	656.20	17.92	2.8%

How did we balance

Reorganization and Restructure of Community Resources Agency
Reorganization of Recreation and Library Services
Elimination of General Services Agency
Reorganization within Sheriff’s Office
Personnel changes in the District Attorney office
Personnel changes in the Probation Department and Juvenile Hall
Early retirement program

Personnel Changes

Net change all funds added 3.0 FTE
General Fund net change reduced -9.98 FTE (excludes addition of 9 for the new jail and two grant funded probation techs)
Most notable reductions are being recognized through the reorganization of the CRA.

Key Assumptions

One-time Revenue from AB109 to fund Jail Deputies for Transition into New Jail
New Fee Structure for Recreation Services and Hall Rentals
Contract with CALFIRE is at estimated costs

Budget Policy Compliance

Actions that Comply with Policies:

Balance annual operating budgets without the use of onetime revenues.
Dedicate unobligated/available beginning fund balance to:
1. 1) establish annual contingencies
2. 2) pay-off County Debts
3. 3) increase reserves
4. 4) fund future liabilities
5. 5) fund capital equipment, plant and infrastructure needs.
Non-earmarked general fund contingencies should be budgeted at no less than 1% of general fund budget.
Prioritize funding for public safety and road maintenance services
Maintain a comprehensive quarterly budget monitoring and reporting program.
Match specific State and Federal funding reductions with commensurate cuts in specific program expenses.

Actions that Substantially Comply with Policies:

Establish general reserves at 5% of the total operating budget for governmental funds, annual minimum contribution of $250,000
Strive toward fully funding future liabilities

Actions that Partially Comply with Policies:

Strive to provide funding to adequately maintain plant and infrastructure
Continue an active long term capital improvement program which includes a section describing finance methods

Use of Beginning Fund Balance

Beginning Fund Balance	$3,192,909
Contingencies	$1,053,000
Reserves	$ 250,000
Pay off Juvenile Det. Facility Debt	$ 506,000
Additional Transfer out to Fire	$1,226,000
Purchase of Vehicles/Equipment	$ 157,909
Total	$3,192,909

Historical Transfers out to Fire

FY 2011-12	$438,761
FY 2012-13	$220,895
FY 2013-14	$350,000
FY 2014-15	$450,000
FY 2015-16	$450,000
FY 2016-17	$450,000
FY 2017-18	$348,000
FY 2018-19	$520,306
FY 2019-20	$1,676,000

Looking Forward

Debt Payments	($ 781,000)
IT Software/Hardware	($ 700,000)
Total	($1,481,000)
PERS Fixed Payment	$1,000,000
S&B	$1,500,000
Jail	$1,500,000
County Facility Payment- Court	$ 200,000
Total	$4,200,000
Net Shortage FY 2020-21	$2,719,000

*Does not account for any increase in revenues

Final Summary

Maintains all core County services
Balances ongoing General Fund expenses solely with ongoing revenues
Provides $250,000 to continue building back the County’s General Reserves
Fully funds General Fund Contingences at $810,000
Provides a sound foundation for developing future year budgets
Provides for transition into the new Jail Facility
Contributes $700,000 to Fire fund for the purchase of a new Fire Engine