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  Consent-General Government   # 15.       
Financial Services  
Meeting Date: 12/07/2021  
Brief Title:    FY20-21 Year-End Appropriation Adjustments
From: Tom Haynes, Interim Chief Financial Officer, Department of Financial Services
Staff Contact: Melissa Patterson, Chief Budget Official, Department of Financial Services

Subject
Receive report on 2020-21 year-end budget variances and adopt budget resolution to adjust final year-end appropriations for overdrawn budget units. (No general fund impact) (4/5 vote required) (Haynes/Patterson)
Recommended Action
Receive report on FY 2020-21 year-end budget variances and adopt budget resolution approving year-end appropriation adjustments for overdrawn budget units.
Strategic Plan Goal(s)
In Support of All Goals (Internal Departments Only)
Reason for Recommended Action/Background
Government Code Section 29009 requires that the County end the year with a balanced budget, whereby funding sources are equal to financing uses. On a countywide basis, 2020-21 operating expenditures (excluding Capital Improvement Projects) ended the year $106.4 million less than budgeted amounts (a positive variance), while operating revenues ended the year $47.4 million less than budgeted amounts (a negative variance). Altogether, combined year-end operating expenditures and revenues reflect a net positive variance of $59.1 million relative to budgeted amounts, as reflected in Attachment A. The majority of the positive variance is attributed to project and program delays due to COVID-19 restrictions and vacant positions throughout many County departments.
 
While the overall County budget ended fiscal year 2020-21 in balance, budgetary control is established at the budget unit level, and year-end expenditures for several budget units exceed current appropriations. As a result, year-end appropriation adjustments are required to bring these budget units into balance. These appropriation adjustments are reflected in Exhibit 1 to Attachment B.
 
While Board action is required only for those budget units that have overdrawn current appropriations, this year-end variance analysis report examines all department variances whether positive or negative. Reviewing all year-end budget variances can be helpful in identifying budgetary trends or operational impacts that may need to be monitored. It also provides the opportunity to review and consider budgetary practices that may be out of line with actual results.
 
The sections below provide narrative descriptions of the most significant department year-end variances. Emphasis is on explaining departments’ net variance, or the combined result of how actual revenues and expenditures compare to budgeted amounts.
 
Agriculture - $1,369,310 Positive Net Variance
Agriculture ended the fiscal year with a net positive variance of approximately $1.4 million, primarily due to the relocation project delay. The relocation is expected to happen in the current fiscal year and the remaining appropriations of $985,000 have been re-budgeted in the FY21-22 Adopted Budget. The department had approximately $160,000 in increased revenues primarily due to increased road spraying during Spring 2021 and increased processing in phytosanitary certificates. Agriculture had savings of $98,000 within Services and Supplies due to a late start on the Call Center Project since other counties did not fully participate as expected. Additionally, there was an unbudgeted operating transfer of $113,000 to the Building Replacement fund. This transfer is done annually in order to meet the Agriculture Maintenance of Effort pursuant to State of California Food and Agriculture Code Section 224.5.
 
Assessor/Clerk-Recorder/Elections - $1,973,558 Positive Net Variance
Assessor/Clerk-Recorder/Elections ended the fiscal year with a positive net variance of approximately $1.9 million primarily due to expenditure savings in Assessor for the unspent portion of the State Supplementation for the County Assessor Program (SSCAP) grant due to the pandemic; in Elections for the decreased cost of running 13 Voter Assistance Centers instead of the anticipated 96 polling places; and excess revenue in the Clerk-Recorder division due to the increased number real estate related transactions, including refinancing and property sales.
 
The Administration budget unit realized a negative variance of approximately $895,000 due to salary and benefit and services costs that were charged to the Administration budget unit but not allocated to the other divisions at year-end. This negative variance partially offsets the surpluses in the Assessor, Elections, and Clerk-Recorder budget units as the Administration salary expenses should have been allocated to each division.

Capital Improvement Program - $3,453,642 Positive Net Variance
The Capital Improvement Program (CIP) ended the fiscal year with a net positive variance of $3.5 million.
 
The amount budgeted for the Yolo Library Replacement Project was based on the expectation construction would be begin during the fiscal year. Instead, the bid process was delayed, and the first round of bids received did not meet the apprenticeship requirement. The vendor was selected during the second round of bids and the project broke ground on September 14th. The unused appropriations have been budgeted in FY21-22.
 
Facility Capital Projects ended the year with a $429,000 positive net variance, with an expenditures surplus of $2.3 million. The surplus is due to the Innovation & Technology Services (ITS) and Agriculture relocation delays. The ITS renovations recently started and it is anticipated to be completed in FY21-22. The Agriculture relocation is currently in the architectural and design phase. General Services will have a better understanding of the total project cost once the architectural and design phase is complete.
 
General Services became responsible for the Leinberger Jail Expansion project in February 2021. Only certain work is allowed until the updated permit is issued, and it is currently under review. Aside from building the fire road, all work is on hold awaiting approvals from the Office of the State Fire Marshall. All unused appropriations have been re-budgeted in 2021-22 Adopted Budget.
 
The Sidewalk and Shade Structure project for the Esparto Park Improvement CIP has not been started resulting in a large surplus compared to the budget.
 
It should be noted that many of the County’s capital improvement projects are multi-year in nature. As such, it is not expected that the entire project budget will be expended in a given fiscal year.
 
Child Support Services - $52,393 Net Negative Variance
Child Support Services ended the fiscal year with a net negative variance of approximately $52,000 primarily due to a significant deficit in Salary and Benefit expenditures as more staff transitioned from Colusa and Sutter counties. There are currently 7 Sutter employees and 1 Colusa employee that have the option to transition to Yolo County within the next three and a half years. The deficit was largely offset by savings within Services and Supplies mostly due to savings in office expenditures, postage and transportation/travel. The State has already sent the true-up payment for with the first quarter deposit which was received in September. The negative variance for FY20-21 will be offset with additional program revenue and Fund Balance.
 
Community Services - $9,349,788 Positive Net Variance
The Department of Community Services ended the fiscal year with a positive net variance of approximately $9.3 million. The Roads/Public Works division had the largest variance of $8.7 million mainly due to delayed and canceled projects including the County Road 29 Bridge of Dry Slough and the South River Road Rehabilitation. Construction for these projects will not begin until FY21-22 and both are fully funded through Federal and State sources resulting in a significant reduction in revenue and expenditures. The division anticipated purchasing a Right of Way for approximately $600,000; however, this could not be completed due to delayed projects. Additionally, Roads/Public Works had approximately $700,000 in Salary and Benefits savings due to various vacant positions during the fiscal year.
 
The Cannabis division ended the fiscal year with a positive net variance of $632,000 primarily due to the new permitting and licensing software purchase being put on hold due to high costs. There were additional savings in delayed legal fees from County Counsel and the California Hearing Officer, training costs and fee study consultant costs. The division anticipated the Cannabis Land Use Ordinance (CLUO) to be adopted earlier in the fiscal year so the fee study could be completed by year end; however, the Board of Supervisors approved the ordinance at the September 14, 2021 meeting and the fee study was recently finalized.  The division also held off on filling vacant positions to offset staff time from the Planning division spent on implementing the CLUO.
 
Planning and Building ended the fiscal year with a positive net variance of $435,000. At the time of budget preparation, the department anticipated an early adoption of the CLUO resulting in numerous Use Permit applications. The division also had to postpone the fee study to FY21-22 as a result of the adoption of the CLUO taking longer than originally anticipated. General Services assumed the Electric Vehicle (EV) Charging Stations project and grant during the fiscal year resulting in a surplus in Capital Assets and staff time. Planning allocated funding for the Dunnigan Area Plan updates and the Climate Sustainability Project; however, both projects were delayed due to a lack of staffing to start the projects. The division also experienced salary savings throughout the year including one Code Enforcement Officer vacancy and staff assigned to the COVID Response Operations Center (CROC).
 
Integrated Waste Management (IWM) ended the fiscal year with an overall positive net variance of $70,000. The division had a reduction in Charges for Service revenue due to over-estimating the volume of incoming waste during the year. As a result of the operating contractor handling less waste, there is a reduction in Services and Supplies costs. IWM also had Salary and Benefit savings due to various vacant positions throughout the fiscal year. The $1.8 million land purchase for soil and land mitigation will not be completed in the current fiscal year due to negotiations taking longer than expected. The $3.2 million of Bond Proceeds revenue to fund operations, capital projects and equipment purchases will not be transferred into operations in the current fiscal year. Instead, the division will draw down the proceeds in FY21-22 to fund projects and balance the budget. The division will not supplement the Closure-Post Closure fund since the fund is earning enough interest to satisfy the State requirement. Additionally, a Rate Stabilization fund was established during the fiscal year and $1 million of funds were transferred to satisfy the bond requirement.
 
County Administrator’s Office - $421,811 Negative Net Variance
The County Administrator’s Office ended the year with a negative net variance of approximately $422,000, attributed to a $1.7 million deficit in Yolo Electric.  A portion of the Yolo Electric deficit is due to $937,000 of unbudgeted depreciation. The remaining portion of the deficit is due to a reduction of Other Charges for Services revenue of $1 million. 
 
The Cache Creek Area Plan ended the fiscal year with a net positive variance of $666,000.  The Huff’s Corner Levee Raise grant was only partially completed and has been re-budgeted in FY21-22. 
 
County Counsel - $ 560,945 Positive Net Variance
County Counsel ended the fiscal year with a positive net variance of approximately $561,000, with Indigent Defense accounting for approximately $93,000 of the surplus. The contract for Indigent Defense services includes monthly compensation, reimbursement for ancillary expenses and extraordinary services. Claims for ancillary expenses and extraordinary services were below the contract max for the fiscal year.
 
County Counsel receives payments from departments via a revenue account and a negative expenditure. At the time of budgeting, it was estimated more revenue would be received through the revenue account; however, during the fiscal year more was received through the expenditure account resulting in a deficit in revenues. Total revenue for legal services exceeds the budgeted amount by approximately $117,000. The department also had Salary and Benefit savings due to vacancies throughout the fiscal year as well as hiring replacement staff at lower salaries. Additionally, the department experienced lower than anticipated outside legal services expenditures. The professional services need fluctuates each year, but it is available in case outside legal counsel or other services are needed.
 
County Service Areas - $1,373,880 Positive Net Variance
County Service Areas ended the fiscal year with a positive net variance of approximately $1.4 million, with North Davis Meadows accounting for approximately $1.2 million as a result of ongoing litigation from the water consolidation project. 
 
The El Macero CSA had an overall deficit of approximately $19,000. El Macero Water also had an expenditure deficit of $146,000 due to the drought causing a higher utility bill.  The General and Streets CSAs each had surpluses that mostly offset the deficit in Water. Streets ended the fiscal year with a $59,000 surplus due to the slurry seal project delay caused by supply chain issues and to work on the medians being completed under budget. General had a surplus of $46,000 due to a reduction in staff time and costs for an outside audit were not incurred as the advisory committee did not agree with having an audit conducted.
 
Wild Wings Water ended the fiscal year with a positive net variance of approximately $69,000 mostly due to expenditure savings. The division planned on two pumps being delivered before the end of the fiscal year; however, the pumps did not arrive until FY21-22. The savings from the pumps was partially offset by a small deficit in Services and Supplies due to the water emergency.
 
The Rolling Acres Assessment District was dissolved on November 5, 2019. The remaining expenditures were made during the fiscal year and the projected deficit will be offset with the remaining Fund Balance.
 
Countywide - $14,240,019 Positive Net Variance
The Countywide department ended the fiscal year with a positive net variance of $14.2 million, due primarily to lower General Fund transfers to other funds ($4.0 million), and an increase in development impact fee revenues ($3.5 million).  In addition, professional services of $589,000 for the Knights Landing Levee project were not utilized in FY20-21, along with Court MOU revenue increase of $669,129.  While Cannabis Measure K revenues were slightly lower than budgeted ($141,000), many of the projects were delayed contributing to a $908,000 positive expenditure variance.  The Accumulated Capital Outlay (ACO) fund which funds or partially funds facilities constructions projects or major maintenance projects had a positive expenditure variance of $830,000, also due to project delays. Lastly, the countywide Financial Systems Implementation Team budget had a positive variance of $568,000 in professional services related to a slower Infor upgrade implementation timeline than budgeted.
 
Debt Service - $950,126 Positive Net Variance
The Debt Service department ended the fiscal year with a positive net variance of $950,126 mainly due to the Trane Energy Project. The surplus of $790,000 for this project is due to deductive change orders to remove energy improvements from the project plan for the soon to be vacated Agriculture building and the air-cooled condensers in the General Services server room. There is approximately $500,000 remaining in retention payments that will be made in FY21-22. Additionally, the 2020 Lease Revenue bonds are reflecting a surplus of $150,000. The amount budgeted for the long-term debt payment was approximately $170,000 higher than the actual payment required per the debt schedule. This deficit was partially offset by additional interfund rent revenue for Innovation & Technology Services.
 
District Attorney - $1,678,435 Positive Net Variance
The District Attorney’s Office ended the fiscal year with positive net variance of $1.7 million due mainly to numerous vacancies and grant work that did not materialize as budgeted.  Criminal Prosecution ended the fiscal year with a positive variance of $669,000 due mostly to vacant positions.  The department was not sure of the impact of COVID on county revenues, so was conservative in hiring.  After midyear projections, the department has started recruiting to fill the vacant positions. Consumer Fraud Environmental Protection ended the fiscal with a positive variance of $648,000 also due to vacant positions and extra help savings.  In addition, throughout the department, there were savings in services and supplies due to COVID restrictions for travel and meetings.  Consumer Fraud Environmental Protection, Neighborhood Court and Special Investigations also all had programs and grant projects that were delayed or were not completed as scheduled due to COVID.
 
Financial Services - $448,275 Positive Net Variance
The Department of Financial Services ended the fiscal year with positive net variance of approximately $448,275 primarily due to salary savings from several vacant positions throughout the fiscal year including the Revenue Supervisor, Accounting Manager, Chief Budget Official, and others.  The department also experienced savings in professional services contracts within the Treasury and Admin divisions. Financial Services received staff time reimbursement from Cannabis, General Services and Probation for staff time that was not included in the FY20-21 Adopted Budget. Additionally, two Innovation and Technology Services (ITS) staff were not originally budgeted under DFS; however, the salary and benefits have been charged to the department since January. Financial Services billed for Salary and Benefit reimbursement from ITS to offset these costs.
 
General Services - $896,542 Positive Net Variance
General Services ended the fiscal year with a positive net variance of $896,542 due to surpluses in each division.   Of the total net surplus, Facilities and Parks contributed $917,000 while the Tuli Mem Park and Pool has ended with a deficit of $23,000.
 
The Facilities division ended the year with an overall positive net variance of $323,000 with an expenditure surplus variance of $1.4 million.  The significant variance in both revenues and expenditures is due to most county staff working from home and some building closures for much of the fiscal year resulting in approximately 20% fewer work orders and associated reimbursements. The department also experienced salary savings from multiple vacant positions as well as staff reporting to the COVID Response Operations Center (CROC). The salary savings was offset by a dedicated HHSA staff member that was not billed for reimbursement. Additionally, many of the planned projects were not completed due to COVID restrictions including the Gonzales roof replacement and the Sheriff/Morgue roof.
 
Parks ended the year with a positive net variance of $597,000 for several reasons. The division experienced salary savings due to the Parks Supervisor vacancy and some administration staff were assigned to assist at the CROC. The Knights Landing Boat Ramp project was completed during the fiscal year and came in approximately $160,000 below budget. Lastly, the sign purchases for Grassland Grata and savings from the ADA Path Improvements were also under original estimates.
 
Esparto Tuli Mem Park and Pool ended the year with a negative net variance of $23,000 due to COVID-19 closures. As a result of the closure, the park and pool experienced less expenditures than anticipated including utility and maintenance costs. 
 
Health & Human Services Agency - $18,807,923 Positive Net Variance
Social Services public assistance administration and public assistance aid had an overall positive variance of $6.5 million.  Salary and benefit savings were due to approximately 30 vacancies by year end.  Due to COVID some of the professional services did not or were slow to materialize.  In addition, client participate payments had a $1.6 million savings due to CalWorks Expanded Subsidized Employment program contracts not filled and a $600,000 decrease in CalWorks assistance payments due to a 22% decrease in case load. 
 
MHSA Community Service and Support, Innovation and the Prevention and Early Intervention budgets were based on a 3-year plan that was submitted to the State, pre-COVID.  The conservative budgeted revenues resulted in a $3.3 million positive variance for FY20-21 due to higher State payments to Counties.   Expenditures were under budget due to vacancies, lower salary expenditures and professional services contracts not needed for programs that were delayed. 
 
The IGT positive variance of $2.4 million is mostly due to an unanticipated increase in health fee revenues.
 
Human Resources - $5,539 Negative Net Variance
Human Resources ended the fiscal year with a negative net variance of $5,539. The department had approximately $117,000 deficit in Salary and Benefits mostly due to one Senior Analyst converting from 0.5 FTE to 1.0 FTE and one Payroll Technician converting from 0.7 FTE to 1.0 FTE during the fiscal year. The department ended the fiscal year with $165,000 savings in Services and Supplies, nearly offsetting the deficits above. The savings is mainly due to a reduction in ERP charges, professional services related to employee investigations and training expenditures. Additionally, Employee Recognition funds could not be distributed since departments were unable to present ideas due to the COVID-19 restrictions. The net variance of $5,539 will be offset with additional General Fund.
 
Innovation & Technology Services - $798,741 Positive Net Variance
Innovation & Technology Services (ITS) ended the fiscal year with an overall positive net variance of $798,741 due to positive variances in each division. 
 
During the fiscal year, ITS was unable to fill certain Programmer and other technical positions resulting in approximately $1.4 million in Salary and Benefit savings. Due to the difficulty recruiting staff, a budget adjustment was completed during the fiscal year shifting appropriations from Salary and Benefits to Service and Supplies in order to hire contractors to perform the work. Approximately $240,000 of the appropriation remains in Services and Supplies as the department was unable to contract as much staff as anticipated. Additional Services and Supplies savings include canceled training, travel and office expenses due to COVID-19 and not purchasing Office 365, FirePOWER and other software as originally intended. The significant reduction in expenditures results in ERP system and Connectivity reimbursements from departments to be considerably less. Department Systems revenues were also less than budgeted due to having 4 vacant positions which are dedicated to Health and Human Services Agency and Probation.
 
Telecom ended the fiscal year with a positive net variance of $534,000 mainly due to savings within Services and Supplies. The savings include Kace Management Software reimbursed by Health and Human Services Agency (HHSA) to allow remote patch updating and software installations and Maverick services for the county phone system were less than expected. Maverick services were used for the purchase and installation of the new phone system and the last payment was lower than budgeted. Additionally, the department had a lower A-87 cost plan charge than expected. Relocation funds were not allocated out, so the department requested a carryfoward and the transfer was made in FY21-22.
 
Library - $2,264,584 Positive Net Variance
The Library ended the fiscal year with a positive net variance of approximately $2.3 million, with Library Operations accounting for approximately $1.3 million. Library Operations had $718,000 in vacancy savings among various positions at the Mary L. Stephens Davis branch and Arthur F. Turner (AFT) West Sacramento branch and another $423,000 unused Extra Help hours related to the COVID-19 closures. Services and Supplies was also reduced because of the branch closures including utilities, office supplies, security, and maintenance. The department also received unanticipated revenues for the CENIC Grant for broadband equipment, additional funding from the AFT West Sacramento Library MOE with City of West Sacramento, and additional Redevelopment Agency (RDA) pass-through funding. The Redevelopment Property Tax Trust Fund (RPTTF) changed the methodology for distributing RDA residual funds due to the City of Chula Vista vs. Sandoval court case.
 
Measure A is used to pay debt service costs and subsidize costs for the Davis Branch. The significant surplus in Library Operations resulted in a transfer reduction of approximately $1 million from the Measure A fund into the Library Operations. The reduction was mostly caused by the two Librarian vacancies and the significant reduction of extra help and other expenditures due to COVID-19 closures.
 
Probation - $2,568,923 Positive Net Variance
Probation ended the year with a positive net variance of $2.6 million, mainly in Probation’s Community Corrections Partnership (CCP) and Juvenile Probation Services unit.
 
Probation’s CCP Treatment experienced savings largely related to surplus in the Health and Human Services Agency (HHSA) treatment expenditures. The CCP has acknowledged that historically the budget for this service is inflated and has begun rectifying the situation in the FY21-22 budget. Additional savings for the Day Reporting Center were realized due to limited COVID-19 operations.
 
The Juvenile Probation FY20-21 budget includes appropriations for the implementation of an Evening Learning Center, reentry housing, a parenting program, and other smaller programs; however, the department was not able to mobilize these programs due to COVID restrictions.  Additional budgeted items that the department was unable to finalize were a year-long reentry housing project and two studies which are now scheduled to occur in the FY21-22.
 
Funding transfers from the Juvenile Justice Crime Prevention Act (JJCPA), Youthful Offender Block Grant (YOBG) and Standards and Training for Corrections (STC) can reimburse qualifying expenditures in Probation’s Public Safety funds. The department was unable to transfer as much as originally anticipated due to COVID-19 limitations. Additionally, the department shifted YOBG reimbursable expenditures to JJCPA as a result of legislative attempts to ensure JJCPA funds are used to fund services provided by Community Based Organizations.
 
As a result of the Community Services Infrastructure Grant not being completed during the fiscal year, there is a large variance of approximately $1 million in both revenues and expenditures in the Adult unit. The unused appropriations have been re-budgeted in the FY21-22 Adopted Budget.
 
The Juvenile Detention Facility (JDF) had cost savings throughout the year due to continued low numbers of in-custody juveniles compared to the budgeted appropriations of 15-20 juveniles. The Juvenile Detention unit received additional Prop 172 revenues of $594,000 for JDF, the Work Program and the Transportation unit.  JDF also received $126,000 in revenue from supporting the COVID-19 Response Operations Center (CROC) throughout the fiscal year. 
 
The Care of Court Awards Fund had considerable Services and Supplies savings related to Court Wards medical and WRAP expenditures due to a small number of Wards and the department’s inability to conduct programming for this population due to ongoing COVID-19 restrictions.
 
Public Defender - $24,320 Positive Net Variance
Public Defender ended the year with a positive net variance of $24,000 due mostly to savings in Services and Supplies.  While expenses such as general liability insurance, building maintenance, and IT department systems exceeded budget, other expenses such as training and travel and court related expenses were under budget due to COVID restrictions.
 
Sheriff - $2,924,734 Positive Net Variance
The Sheriff’s Office ended the year with a positive net variance of $2.9 million with approximately $2.3 million from special revenue funds.  Of the special revenue funds, $1.3 million of the variance is from the Small and Rural fund that has funded the Records Management/Jail Management (RMS/JMS) replacement project.  Delays due to COVID has extended the completion date into FY2021-22.
 
The Detention division exceeded overtime by $199,000 due to staff shortages and minimum staffing requirements.  But while there were numerous vacancies, salary savings were used to balance the Adopted Budget and the excessive overtime could not be absorbed.  However, an increase in Prop 172 revenues offset the expenditure variance to end the fiscal year in a slight net positive variance of $157,000.
 
Other divisions also had vacancy savings, including Management, Patrol, and Court Security.   Patrol’s Adopted Budget was also balanced using vacancy savings which was offset with the actual number of vacant positions resulting in a minimal net positive variance.   Other contributors to the net positive variances within various Sheriff divisions include surpluses in minor equipment and law enforcement supply purchases and reductions in general liability insurance.     
Collaborations (including Board advisory groups and external partner agencies)
The Department of Financial Services worked with other county departments to review and analyze variance explanations provided by departments for budget units that had a significant year-end appropriation variance.
Competitive Bid Process
N/A

Fiscal Impact
Fiscal impact (see budgetary detail below)
Fiscal Impact (Expenditure)
Total cost of recommended action:    $   0
Amount budgeted for expenditure:    $   0
Additional expenditure authority needed:    $   0
One-time commitment     Yes
Source of Funds for this Expenditure
$0
Explanation (Expenditure and/or Revenue)
Further explanation as needed:
There is no direct fiscal impact associated with this item.

The recommended appropriation adjustments will ensure that the FY20-21 final budget remains in balance based on actual year-end revenues and expenditures. No additional expenditures will be authorized with this action.
Attachments
Att. A. 2020-21 Year End Monitoring Summary
Att. B. Budget Resolution with Exhibit 1

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Form Review
Inbox Reviewed By Date
County Counsel Hope Welton 11/30/2021 04:51 PM
Joanne Van Hoosear Joanne Van Hoosear 12/01/2021 07:50 AM
Joanne Van Hoosear Joanne Van Hoosear 12/01/2021 08:01 AM
Form Started By: Shelby Milliren Started On: 11/03/2021 08:24 AM
Final Approval Date: 12/01/2021

    

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