Budget Hearing


Print Reading Mode

Return to the Search Page Return to the Agenda
  Regular-General Government   # 7.       
County Administrator  
Meeting Date: 06/14/2022  
Brief Title:    2022-23 Recommended Budget
From: Chad Rinde, Interim County Administrator, County Administrator's Office
Staff Contact: Tom Haynes, Interim Chief Financial Officer, Department of Financial Services, x8050

Subject
Receive the 2021-22 3rd Quarter Budget Monitoring Report, adopt a budget resolution amending the 2021-22 revenues and appropriations, and approve the fiscal year 2022-23 Recommended Budget.  (General fund impact $103,106,353) (Rinde/Haynes)
Recommended Action
  1. Receive the 2021-22 3rd Quarter Budget Monitoring Report (Attachment A);
     
  2. Adopt a budget resolution amending 2021-22 revenues and appropriations (Attachment B);
     
  3. Receive the County Administrator's 2022-23 Recommended Budget and input from other County officials (Attachment C);
     
  4. Receive public comment;
     
  5. Approve the 2022-23 Recommended Budget and adopt the 2022-23 Recommended Budget Resolution (Attachment D); and
     
  6. Adopt the 2022-23 Equipment List (Attachment J).
Strategic Plan Goal(s)
In Support of All Goals
Reason for Recommended Action/Background
I. 2021-22 3rd Quarter Budget Monitoring
Year-end projections have been developed by each department based on actual revenue and expenditure data through March 31, 2022. The sections below highlight areas where significant variances from budgeted amounts are projected, or where budget adjustments or other actions are recommended.  A summary of the 3rd Quarter projections for each department is provided in Attachment A. For those budget units where staff recommends a budget adjustment, it is noted in this narrative and also included in the budget resolution provided in Attachment B.
 
Agriculture: Agriculture is projecting to end the fiscal year with a positive net variance of approximately $1 million primarily due to the delay of the relocation to 120 W. Main Street. The relocation is funded with the department’s Building Replacement Fund and a carry-forward request will be submitted at year-end when realistic estimates are known. Agriculture is projecting a Services and Supplies surplus of $175,000. The department ceased the Public Works Spray Program and as a result, did not have to purchase the spraying chemicals. Reduced hours in the Dog Team Call Center program also contributed to the expenditure surplus.

Assessor/Clerk-Recorder/Elections: Assessor/Clerk-Recorder/Elections is projecting to end the year with a positive net variance of $850,000.  Several cities and districts have opted to move scheduled June elections to the next election, leading to lower than anticipated expenses and revenues in the Elections function.  The Election function is currently projecting an overall surplus of $590,000.  A surplus is also expected in the Clerk-Recorder function as additional revenue from higher than anticipated recording fees is being projected ($200,000).  Despite an anticipated reduction in state revenue related to the State Supplementation for County Assessors Program (SSCAP) grant, the Assessor's function is also projecting a small surplus ($60,000), due to an ongoing vacancy.  
 
Board of Supervisors: The Board of Supervisors (BOS) is projecting to end the year with a negative net variance of $26,000 due to pre-payment of a three-year maintenance agreement for the Board Chambers new audio-visual system ($9,200) and higher than anticipated travel by BOS members as COVID restrictions have eased.
 
Staff recommends adopting the budget resolution in Attachment B.
 
Child Support Services: Child Support Services is projecting to end the fiscal year with a positive net variance of approximately $34,000 primarily due to salary savings of $142,000 from vacant positions and staff terminating for various reasons and the length of time it takes to backfill the vacant positions. The savings in salaries and benefits will offset a deficit in services and supplies of $108,000 due to the transition of rent costs of Sutter and Colusa’s office space to Yolo. In addition, some professional services contracts from Sutter and Colusa county have also been placed under Yolo.
 
Community Services: The Community Services department is projecting to end the fiscal year with an overall positive net variance of $10.8 million, primarily due to project delays and contract savings in the Integrated Waste Management division.
 
The Integrated Waste Management (IWM) division is projecting an overall $9 million positive net variance primarily due to project delays including the In-Vessel digester and installing the fifth engine at the methane plant. Additionally, the division has experienced a large amount of contract savings for green waste, hazardous waste and the operating contractor handling less waste than originally expected.  The $2 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 division also experienced fewer building improvements than originally expected at the beginning of the fiscal year. As a result, $1.1 million of Bond Proceeds revenue to fund capital projects will not be transferred into operations in the current fiscal year. Instead, the division will draw down the proceeds in FY22-23 to fund projects and balance the budget.
 
Cannabis is projecting to the end the fiscal year with a positive net variance of $1.2 million primarily due to the new modular building being delayed. According to General Services’ timeline, the project won’t begin construction until July. The division also experienced savings in Services and Supplies due to less consultant work needed after the Cannabis Land Use Ordinance (CLUO) was adopted by the Board of Supervisors. Additionally, the division was able to use the same software as Environmental Health, Envision Connect, instead of purchasing and implanting new software.
 
In the FY21-22 Adopted Budget, the Roads/Public Works division budgeted $3 million in Contribution to Fund Balance since the division was anticipating more revenues than expenditures. Although the division has had some project delays including County Road-29 Bridge over Dry Slough, overall appropriations are trending proportionately to revenues. Due to the even reductions in revenues and expenditures from delayed projects, the division is projecting to only contribute $2.2 million to Fund Balance at year-end.
 
The Tech Cost Recovery Fee Fund is projecting to end the fiscal year with a net positive variance of $250,000 primarily due to a settlement with Tyler Technologies. The department selected Tyler Technologies after completing the request for proposal process in March 2019 to replace the existing permit system TRAKiT. There were many issues including costs far exceeding the original proposal and the software did not perform as demonstrated resulting in a settlement agreement.  The department received a $100,000 refund directly from Tyler Technologies and an additional $120,000 credit was issued.
 
The Building division is projecting to end the fiscal year with a net positive variance of $391,000 primarily related to Salary and Benefit savings. The division experienced a large number of vacancies throughout the year; however, the Building division is now fully staffed.
 
The Planning division is projecting to end the fiscal year with a positive net variance of approximately $30,000 primarily due to salary savings throughout the year. Additionally, Businesses Licenses and Zoning Permit revenues came in lower than originally projected resulting in a reduction in California Environmental Quality Act (CEQA) consultant expenditures. Planning is primarily funded by the General Fund, so a positive year-end variance would reduce the General Fund needed to balance the budget at year-end.

County Service Areas: The County Service Areas (CSAs) and Assessment Districts are projecting to end the fiscal year with an overall positive net variance of $1.1 million, with the majority of CSAs projecting to end the year with a small positive or negative variance which can be covered by fund balance. Of the larger variances, Wild Wings-Water CSA is projecting a positive net variance of $883,000 largely due to delays of the new Water Well Project. Other water emergencies including residential water supply issues and irrigation leaks on the golf course have caused the new Water Well Project to be delayed. Wild Wings-Golf Course CSA is projecting a negative net variance of $128,000 due to lower than anticipated golf course park and recreation fees. If the CSA ends the fiscal year in a deficit, the budget will be balanced with additional use of Fund Balance.
 
North Davis Meadows-Water is projecting a positive net variance of $138,000 due to the Water Connection Project not progressing as fast as initially anticipated. There are additional requirements the State has requested that will add time to the project.  
 
Staff recommends adopting the budget resolution in Attachment B.
 
County Administrator’s Office: The County Administrator’s Office (CAO) is projecting a net negative variance of $667,000 due to an unbudgeted $936,700 depreciation expense in Yolo Electric.  Depreciation is a non-cash item and this deficit will be resolved at year end, with fund balance, when the final total depreciation is known. A portion of the deficit is offset by the Housing and Community Development fund units projecting a surplus of $270,000 due to higher than anticipated revenues.
 
County Counsel: County Counsel is projecting to end the fiscal year with a positive net variance of approximately $190,000 primarily due to salary savings from employee turnover. Additionally, the department has savings in Services and Supplies due to lower use of outside counsel. Indigent Defense is also expecting a positive net variance of $52,000 due to savings in the Conflict Panel Agreement contracts.
 
Countywide: While most budget units within the Countywide budget are projected to end the year within budgeted amounts or with a positive net variance, the Demeter Fund and Ceres Endowment are anticipating a negative variance due to an anticipated reduction in investment earnings. If revenues do not materialize, both the Demeter Fund and Ceres Endowment have available fund balance to cover the deficits. 
 
Countywide general purpose revenues are projected to end the year $1.7 million in excess of budgeted amounts primarily due to a level of economic recovery not anticipated in conservative revenue projections. Document transfer tax revenues are projected to exceed budget by $460,300 as real estate sales remain strong.  Increase in revenues from Hotel/Motel Transient Occupancy Tax $193,400 and sales tax $163,000 continue to reflect a movement towards pre-pandemic levels.  Justice and court fees and fines continue to exceed conservative budgeted projections by $241,200, and there is unanticipated miscellaneous revenue of $162,800 and additional revenue from a one-time sale of surplus fixed assets of $121,000.
 
Public Safety MOE is projected to end the year with a positive $1.8 million variance due to lower than budgeted maintenance costs for the Detention center and the District Attorney.  Any surplus at the end of the year will fall back to the general fund. 
 
Countywide Community Corrections Partnership fund will exceed budgeted revenue due to a higher than anticipated growth allocation and lower than anticipated expenses. Any year end surplus will fall to the CCP fund balance for re-allocation in future years by the CCP committee.
 
Development Impact Fee revenues are projecting to complete the year in positive net variance. These fees are collected as a portion of a development project for the purpose of offsetting the cost of public facilities in the area of the development. 
 
The Coronavirus Response Operations Center (CROC) formally wound down operations in June 2021. However, the 2022-23 Adopted Budget included a modest amount of funding for residual costs including code enforcement, purchase of new chairs for the Emergency Operations Center and costs related to moving the vaccine cold storage unit to Health & Human Services. It was originally anticipated that these costs could be funded with available fund balance; however, available balances in the CROC fund were exhausted in 2020-21. As such, an alternate funding source must be identified to cover current-year costs. In addition, there is an outstanding payment of $80,000 for COVID-19 testing that was not known at the time the budget was developed. Staff is working with HHSA to determine whether any of these costs can be funded by alternate COVID-related funding sources, such as the ELC grant. However, to ensure that the budget can be closed out at year-end, staff recommends that the Board adopt a budget resolution to increase the CROC budget and appropriate $309,000 in General Fund Contingency funds to cover current-year funding needs.

Staff recommends adopting the budget resolution in Attachment B.
 
District Attorney: District Attorney is projecting to end the year with a positive net variance of $390,000.  The DA’s special revenue funds are projected to have a negative net variance of $35,000 due primarily to lower than anticipated revenue in the Consumer Fraud unit ($312,000). The Consumer Fraud unit has available fund balance to address this deficit. Additional savings is anticipated in the Child Abduction unit ($104,000) due to salary savings and incidental savings in other special revenue funds ($174,000). The remaining $425,000 is from the Public Safety Criminal Prosecution division.  Though this division is experiencing anticipated reductions in revenues related to several grants ($670,000), a sizable savings in both Salary and Benefits ($817,000) and Services and Supplies ($265,000) is offsetting these losses. This division has two vacant Attorney positions and several vacant analyst positions.  Service and Supply savings is being experienced due to delays in prosecution from continued court closures earlier in the fiscal year and savings in Transportation and Travel expenses from ongoing virtual conferences and trainings.
 
Financial Services: The Department of Financial Services (DFS) is projecting to end the year with a positive net variance of $243,000 which is primarily related to salary savings as the department has experienced several vacancies throughout the fiscal year including Chief Budget Official, Accounting Manager, Senior Financial Services Analyst, and various other positions. Of the vacancies, there were two positions that became vacant in the middle of the fiscal year, one in Tax Collector and one in Procurement, that are positions allocated to other County departments. These vacancies resulted in a significant reduction in cost reimbursement, which is offsetting the Salary and Benefit savings. Additionally, the department experienced savings in Services and Supplies for outside auditing consultants and training and travel expenditures due to available web-based options.
 
General Services: The majority of divisions within General Services are projecting to end the year with a positive net variance or on budget. The Facilities and Parks divisions are projecting surpluses ($177,000 and $181,000, respectively) while the Airport is projecting a deficit of $27,000.
 
While the Facilities division is projected to end the year with a surplus, anticipated work order revenue, overstated salary reimbursement from other divisions and lost rents due to inter-county moves is anticipated to be below budgeted amounts ($392,000).  This loss of revenue is being offset by projected Salary and Benefits savings ($255,000) due to a series of vacant positions throughout the division, and savings in Services and Supplies ($305,000).
 
Like the Facilities division, Parks revenue is projected to end the year less than budgeted due to campground and park closures in the first half of the fiscal year from COVID-19 ($37,000). The negative variance in revenue is offset by salary savings due to vacant positions and reductions in services and supply expenses due to campground and park closures ($218,000).
 
The Esparto Tuli Mem Park and Pool is projected to end the year within budget. Though the unit is experiencing savings in contracted services for the YMCA to operate the facility ($68,000), anticipated increases in the cost of fuel to heat the pool are also expected.  In addition, budgeted revenues related to the local assessment which funds a large portion of the Tuli Mem Park were also overstated.  
 
The Airport is projecting a negative net variance of $27,000. While projected revenues are anticipated to meet expected levels, expenses within this unit are trending higher than anticipated.  Specifically, salary and benefits were not budgeted within this unit, but are now being incurred.
 
Health and Human Services Agency: 
The Health & Human Services Agency (HHSA) is projecting to end the fiscal year with a positive net variance of $14.4 million primarily due to savings in Public Health, Social Services, Intergovernmental Transfers (IGT) and Behavioral Health related to the delay in launching the Crisis Now pilot program. This program was originally set to begin January 1, 2022, but now is projected to begin during FY22-23. The Crisis Now pilot program has an average annual cost of $11.8 million for a crisis call center, mobile crisis support, the crisis receiving center and short-term beds for clients in transition. The delay resulted in large positive variances in the current year from the various funding sources including Medi-Cal, Mental Health Services Act (MHSA), Intergovernmental Transfer (IGT) and Realignment.

Public Health is projecting to end the fiscal year with a positive net variance of $4.4 million primarily due to a reduction of 1991 Realignment operating transfers to other programs. The reduction in transfers include $1 million to Public Health Operations and $400,000 to Public Assistance Aid related to lower program expenditures than anticipated. In addition to the surplus in revenues, additional revenue in the amount of $765,000 was received for 1991 Realignment. Any positive year-end variance would revert to Fund Balance and would be used to fund programs in FY22-23. The Maddy Fund is projecting to end the year with a positive net variance of $1.6 million due to the delayed Crisis Now program. The Maddy Fund also experienced savings in Services and Supplies due to lower medical, dental and lab expenditures. The Jail Medical operations is projecting to end the year with a positive net variance of $507,000 due to Wellpath contract savings as the department is still renegotiating the agreement.

Social Services is projecting an overall positive net variance of approximately $1.3 million primarily due to additional revenue received in the amount of $954,000 for 2011 Realignment and $545,000 for Child Protective Family Support 1991 Realignment. Public Assistance is projecting higher expenditures, particularly in the Adoptions Assistance Program, which makes monthly payments to the parents of adopted children in Yolo County.  Typically, when the Adoption Assistance Program cases are higher, Foster Care cases trend downward.
 
Intergovernmental Transfers (IGT) has an approximate expenditure savings of $3.1 million, due to the delayed launch date of the HHSA Crisis Now Pilot program. The funding will remain in the IGT fund until year-end to then be available for this program in the FY22-23 budget.
 
Behavioral Health is projecting to end the fiscal year with a positive net variance of $2.6 million primarily due expenditures not materializing in many of the Mental Health Services Act (MHSA) programs including Community Services & Support, MHSA Innovation and MHSA Prevention and Early Detection. As a result of the reduction in expenditures, the excess MHSA state tax revenue collected from millionaires will be a contribution to Fund Balance at year-end. The department has three years to spend the funding and states the MHSA plan will be amended to spend down the balance. Additionally, lower-than-expected transfer of Salaries and Benefits out of Core Mental Health and the postponement of the implementation of the Crisis Now program to FY22/23 have contributed to the positive variance.

Veteran's Services is projecting to end the year with a negative net variance of approximately $37,000 due to a higher admin allocation than originally projected. The administration staff time studies to all programs including Veteran’s Services. More staff time was spent in Veterans Services than originally anticipated due to spacing adjustments and other costs associated.
 
Staff recommends adopting the budget resolution in Attachment B.
 
Human Resources: Human Resources is projecting to end the year with a positive net variance of $301,000 primarily due to savings in Salary and Benefits due to a vacant position for a portion of the year and the underfilling of a Payroll position.    Additionally, the Mid-Year Monitoring presented to the Board on March 8, 2022 included funding for a Payroll Manager position, but it is not anticipated to be filled until FY22-23.  Risk Management is also projecting a small surplus for Salary and Benefits due to the position being filled one step lower than budgeted.
 
Innovation and Technology Services: The Innovation and Technology Services (ITS) department is projecting to end the fiscal year with a positive net variance of $1.2 million primarily due to vacancy savings in the ITS division. During the fiscal year, ITS was unable to fill multiple Programmer Analyst, Technical Support Specialist and Software System Specialist positions. The department also experienced Services and Supplies savings from the termination of the Genuent contract and a reimbursement from Infor for shifting from a hosted solution to the software as a service subscription.  In addition, the department will transfer $100,000 of expenditure savings to General Services as part of the funding plan for the relocation project which approved by the Board on April 26, 2022.
 
Library: Library is projecting to end the fiscal year with a positive net variance of approximately $630,000 primarily due to salary savings and savings in services and supplies for reduced library hours for much of the year because of COVID restrictions. The Measure A fund has savings of $886,000 in transfers out due to a reduced funding need by the Davis branch.  Measure A fund provides support solely to the Davis branch, which is the biggest and busiest branch. The department is requesting one budget adjustment to increase donations revenue and services and supplies by $261 in the Gibson House Museum fund.
 
Staff recommends adopting the budget resolution in Attachment B.  
 
Probation: Probation is projecting to end the year with a positive net variance of approximately $3.1 million, primarily due to $2.33 million in reduced expenses within the department’s special funds. These funds are for specific adult and juvenile staffing and programming expenses, with savings attributed to unanticipated vacancies and continued COVID-19 social distancing restrictions.  Further savings are anticipated in the Community Corrections Partnership (CCP) fund due to several vacancies in the unit throughout the fiscal year, and anticipated savings in program related expenses due to the ongoing COVID-19 pandemic. As approved by the CCP as part of their percentage-based budget model, any savings in Probation’s CCP units will fall to departmental, or service area fund balance. This allows the department to mitigate potential future revenue reductions in CCP areas.
 
Adult Probation Services is projecting a surplus of $351,000 due to projected savings in the Court-funded Pretrial expansion program.  This savings is being offset by a projected deficit in the Adult Supervision unit ($11,000). This deficit is related to the Community Services Infrastructure Grant and the Board of Supervisor’s action to not move forward with the purchase of a house under that grant. Because the house was not purchased, expenses were incurred that could not be reimbursed. There is $21,000 in Terra Realty expense, and $10,000 to Placer Title that cannot be reimbursed. These expenses cannot be bridged with any of the special revenue sources and will have to be absorbed by the General Fund.  The projected Court funded Pretrial expansion surplus is legislatively required to be returned to the Court at the end of the fiscal year.
 
Projected savings in Juvenile Detention unit ($417,000) is related to ongoing staff vacancies at the Juvenile Detention Facility.
 
Public Defender: The Public Defender is projecting to end the year with a positive net variance of $245,000. The Public Defender has projected savings in Professional Services for expert trial witnesses and other trial related expenses, due largely to court proceedings not yet returning to pre-COVID levels.
 
Sheriff: The Sheriff’s Office is projecting a positive net variance of $7.8 million. Approximately $1.1 million of the variance is due to the Sheriff’s special revenue funds.  Public Safety Fund units, which are supported by the General Fund, are projected to end the year with a $6.6 million positive variance. 
 
In the Sheriff’s Patrol division, $142,000 in budgeted revenue in Charges for Services was not received due to lower than budgeted reimbursement from the Cannabis program, due largely to on-going staff vacancies. Patrol has had vacant positions throughout the year, including a Crime Scene Investigator and Property Evidence Technician positions, in addition to nine vacant Deputy positions during the fiscal year.   
 
The Detention division is projected to end the fiscal year with a $2.5 million positive net variance despite continued overtime expenses in both the jail and transportation units. As discussed in the mid-year monitor, mandated minimum staffing levels, required COVID testing and closure of the California Department of Corrections facility in Tracy have contributed to the increase in overtime in the Transportation unit.  With the closure of the Tracy CDC facility, Yolo County must now transport inmates to the CDC facility in Kern County significantly increasing travel time. These expenses are being offset by approximately 20 vacant Correctional Officer positions.
 
The Small and Rural fund is showing a positive net variance of $1.2 million due to the delay in implementing the RMS/JMS software system.  The funds have been encumbered and will carry-forward into FY22-23 as necessary.
 
In FY21-22, Court Security was balanced using $388,000 in salary savings and $210,000 in general fund. Due to staff vacancies in excess of budgeted salary savings and a small savings in Services and Supplies, Court Security is projected to end the fiscal year in a positive net variance.  
 
 
Contingency Appropriations: The table below reflects the balance of all contingency appropriations as of May 16, 2022.
 
Contingency Designation Original Allocation Amount Remaining as of 5/24/22
General Fund $ 2,450,000 $ 1,971,800
Public Safety $1,265,500 $ 1,135,500
Health & Human Services $ 1,500,000 $ 1,500,000
IT Innovation $ 200,000 $ 500
Roads $350,000 $ 18,145
Safety and Security $150,000 $ 0
Child Support $30,000 $ 30,000
Fire Sustainability $550,000 $ 550,000
HHS Emerging Needs $225,000 $ 213,000
Total $6,720,500 $ 5,418,945
 
 
It is recommended that all contingency balances remain unallocated at this time except as recommended above to provide a safeguard against unanticipated events that may occur throughout the remainder of the fiscal year.  Any amounts that remain unspent at year-end will carry forward to be appropriated as part of the general fund, fund balance in the FY22-23 Adopted Budget. 
 
II.  FY22-23 Recommended Budget
This County Administrator's FY2022-23 Recommended Budget staff report provides additional information to assist the Board of Supervisors in considering the budget. The Recommended Budget (Attachment C) includes a department-by-department review of anticipated revenue and expenditures and information regarding the funded programs. The purpose of the June 14 Budget Hearing is for the County Administrator to present an overview of the Recommended Budget and for the Board to make any adjustments deemed appropriate before approving it as the initial spending plan for FY2022-23.

State law requires the Board of Supervisors to adopt a resolution setting the County's budget each year and prescribes the required format for such action. The FY2022-23 Recommended Budget resolution (Attachment D) adopts and implements the initial budget for the upcoming fiscal year, as considered and amended by the Board of Supervisors during the budget hearings. This budget will provide appropriation authority until the FY2022-23 Adopted Budget is approved in September. The Board may modify this budget at any time between now and the Adopted Budget hearing by a 3/5 vote. Following approval of the Adopted Budget, a 4/5 vote is required for most budget modifications.

Before approving the FY2022-23 Recommended Budget, the Board may revise the recommended appropriations, revenues, and staffing allocations. Exhibit 1 to the Budget Resolution summarizes appropriations and revenues by fund, department, and budget unit at the account group level. Within Exhibit 1, the FY2022-23 Capital Improvement Program budget is summarized separately from the operating budget. Inter-fund transfers are subtracted from the total consolidated County budget to eliminate double counting.
 
Approval of the Recommended Budget allows the County to begin the fiscal year with a balanced financial plan. As discussed further below, the Recommended Budget does not include a number of departmental budget requests, which staff recommend be deferred to the Adopted Budget in September. For the Board's consideration, the sections below highlight the changes, challenges and risks presented in the FY2022-23 Recommended Budget.
 
Budget Development
The Department of Financial Services (DFS) and County Administrator first updated the Board at the January 25, 2022 Board meeting, where the Board received a preliminary assessment of the FY2022-23 Budget and adopted the Budget Principles and Budget Development Calendar. The Board conducted budget workshops on March 15 and March 16, 2022. The budget workshops gave the Board of Supervisors the opportunity to hear key issues facing each department, accomplishments from the current year, long-range goals, and FY2022-23 objectives. The workshop also allowed the Board to provide feedback that would guide the development of the 2022-23 Recommended Budget. 
 
At the Budget workshop, DFS shared that the economy has rebounded strongly from the COVID-19 pandemic and assessed property values remain strong. However, inflation is at a 40-year high, and the County continues to experience cost pressures that are greater than the gains in revenues. These cost pressures come from a variety of sources, but primarily from increasing salary and benefit costs. Thus, the challenge for the budget process in the current year and likely future years is to contain costs within available revenue growth while making gradual progress on Strategic Plan goals and other key initiatives.
 
As part of the budget development process, departments submitted their budget requests through the Sherpa budget system in February. Initial base budget requests, or the amounts needed to maintain status quo operations, exceeded revenue projections by approximately $9.5 million. Submitted general fund augmentations totaled $10.4 million, for a total initial gap of almost $19.9 million. DFS and the County Administrator's Office held budget review meetings with individual departments in March and April and discussed options to find potential savings to close the budgetary gap.   Strategies included implementing a salary savings factor for those departments with a historical trend of vacancies, use of fund balance, base expenditure reductions in services and supplies, use of non-general fund resources where available and the deferral of a majority of general fund augmentation requests for consideration during the Adopted Budget hearing.   In past years, when the County used salary savings as a budget balancing strategy it has been done on a limited basis, and the resulting unbudgeted savings from vacant positions would provide a funding source in the form of fund balance for one-time expenditures and balancing subsequent budgets. As the County continues to use higher salary savings factors in the budgeting process, less unrestricted fund balance will likely be available in future years to help bridge budgetary gaps. 
 
Budget Overview
 
The FY2022-23 Recommended Budget is balanced, meets State appropriation requirements and aligns with the Board of Supervisors' adopted financial policies. The County's net operating budget for FY2022-23 is $667.6 million, with a capital improvement budget of $30.4 million. The budget is comprised of multiple departments that are funded by numerous funds, including the General Fund, Public Safety Fund, Enterprise funds, and other Special Revenue funds. The table below provides a summary of the FY2022-23 Recommended Budget.   The amounts exclude intrafund transfers and any contribution to fund balance. 
 
  2020-21 2021-22 2022-23 
Actual  Adopted  Recommended 
Net Operating Budget   $462,621,520  $632,323,905  $667,609,455
Capital Improvement Budget   $21,527,715  $47,971,489  $30,453,982
Total County Budget   $484,149,235  $680,295,394  $698,063,437
       
Fund Highlights       
General Fund Departments   $58,665,757  $73,827,293  $76,681,627
Behavioral Health Services   $42,295,126  $59,768,739  $69,323,053
Road/Transportation Fund   $14,222,789  $31,904,683  $38,667,188
Public Safety Departments   $71,828,580  $87,335,187  $84,550,238
Public Health Services   $13,390,332  $18,359,154  $18,722,762
Employment & Social Services   $119,323,482  $136,053,617  $132,991,266
               
               
General purpose revenues are projected to increase approximately 5.4% over FY2021-22 Adopted Budget and approximately 3.4% over FY20-21 actual revenues. Projected growth in property tax revenues, sales tax, and document transfer taxes reflect a conservative economic recovery and may be adjusted upward at adopted budget. Below is a table showing the key sources including general purpose revenue, Prop 172 and Realignment comparison:
 
  2020-21 
Actuals 
2021-22  
Adopted  
2022-23 
Recommended 
General Purpose Revenue   $89,843,211    $88,110,929    $92,904,788  
Prop 172 Public Safety   $24,506,184     $24,724,547     $27,617,961  
Realignment 2011 Public Safety   $16,328,493     $19,681,632    $19,994,995  
Realignment 2011 HHSA    $18,535,450     $18,860,182    $21,306,800  
Realignment 1991 HHSA    $32,063,557     $33,767,039    $38,065,660 
 
 
 
The Recommended Budget assumes a carryforward General Fund unassigned fund balance of approximately $10.1 million, which is slightly less than the $12.0 million amount assumed in the FY2021-22 Recommended Budget. A portion of this carryforward balance, about $6.4 million, is used to fund one-time appropriations such as contingencies, while the remaining amount is recommended to be used to fund the remaining budgetary gap. Over time the County hopes to minimize use of fund balance as a balancing solution as this could potentially pair a one-time resource with an ongoing obligation. 
 
To assist in balancing the Recommended Budget, only position requests that are supported by non-general fund funding sources are being recommended. Said another way, the recommended budget does not propose to add additional general fund positions at this time. Significant positions were added in the prior year budget which are dependent on the general fund and given current demands on the general fund, it is prudent to defer requested general fund positions to adopted budget.
 
In total, 12.6 full-time equivalent (FTE) positions are being recommended to be added and 7 positions are recommended to be eliminated. Of the 7 positions, 5 are funded with non general fund sources and 2 positions are funded with a combination of general fund and Prop 172. The budget assumes a salary savings of $13.7 million, with $9.6 million from the HHSA department. The utilization of salary savings allows the budget to take advantage of historical vacancies while providing departments the flexibility to hire essential positions when qualified candidates are available.
 
The table in the Attachment H reflects the details for position changes that are included in the FY2022-23 Recommended Budget, below is a summary table. 
 
2022-23 Recommended Position Changes
     
Recommended New Positions
Department FTE Funding Source
Community Services 3.0 Road Fund
Probation 1.0 State Revenue
Public Defender 1.0 State Grant
Sheriff 2.0 Cost Sharing Agreement
HHSA 4.6 State and Federal revenue
Library 1.0 Library Fund
     
Total New 12.6  
     
Positions Previously Held Vacant but Re-funding
Department FTE Funding Source
Sheriff 1 Cost Sharing Agreement
     
Total Re-Fund 1.0  
     
Positions Unfunded and Held Vacant
Department FTE Funding Source
Child Support (11.0) State Funding
Community Services (1.0) Cannabis Fees
     
Total Unfund (12.0)  
     
Positions Unfunded and Eliminated
Department FTE Funding Source
Countywide (1.0) Federal revenue
District Attorney (3.0) Grant funding
Probation (1.0) Special Revenue funds
Probation (2.0) Prop 172/General Fund
     
Total Eliminate (7.0)  
     
Net Position Requests (5.4)  
 
 
 
The FY2022-23 Recommended Budget also includes funding for a number of non-general fund equipment and vehicles. These items are summarized in the FY2022-23 Authorized Equipment List presented in Attachment J.  All vehicle replacements are recommended by the Fleet Manager. Historically, during the budget process, a number of replacement Sheriff Patrol vehicles are requested. Due to the utilization of expenditure savings in the Sheriff's FY2021-22 budget and purchases approved by the Board of Supervisors in the FY2021-22 Mid-Year Monitor presentation, replacement Patrol vehicles are not included in the FY2022-23 Recommended Budget. These vehicles were requested to be included previously due to supply chain issues that lead to a lengthy lead time to obtaining certain vehicles including those used in law enforcement.
 
Strategic Plan
 
In December 2020, the Board approved the 2020-2025 Strategic Plan and Priority Focus Areas. In this second full year of the plan, the FY2022-23 budget includes resources designed to further advance the Priority Focus Area objectives. The following table highlights a few of these initiatives. Due to the COVID-19 pandemic, the Board adjusted its end date of the strategic plan from 2024 to 2025 recognizing additional time needed to achieve plan objectives.
 
Strategic Plan Initiatives Targeted in FY2022-23 Recommended Budget
 
Strategic Plan Goal Initiatives
Thriving Residents Establish commitment to "Health in all policies" and target investment for upstream investments in vulnerable communities
Solidify the County's commitment to inclusion and diversity
Increase availability of evidence-based screenings and home visiting programs for children, youth and families
Collaborate to develop a countywide strategy with schools to increase investments in Children and Youth
Reduce the prevalence and transmission of infectious diseases
Safe Communities Explore ongoing financing mechanism for road and bridge maintenance
Develop and begin implementation of a Yolo Broadband strategic plan
Increase disaster preparedness, training, and resiliency of the Yolo County community and organization
Develop action plan to implement chances to reduce racial disparities in the criminal justice system
Reduce criminal activity and recidivism through evidence based approaches
Develop plan for long-term sustainability of rural fire protection services
Sustainable Environment Ensure a balanced water portfolio
Reduce Greenhouse Gas emissions through initiation of climate action plan update
Flourishing Agriculture Evaluate strategies and increase the preservation of agricultural land
Complete agricultural needs assessment and increase stability and supports for agricultural workers and agricultural employers
Robust Economy Reduce barriers related to the development of affordable housing units
Increase commercial development potential in the unincorporated areas
Establish data collection to track outcomes for employment services participants
Increase the public benefit and operational potential of County assets
Expand rural community support
 
Below is an overview of the 2022-23 Recommended Budget for County departments. The narrative includes discussion about the adjustments included to balance the Budget, augmentations, new grants and programs, as well as highlights of significant budget changes. 
 
Health and Human Services
 
Health and Human Services: Net County Cost $10,796,664
The FY2022-23 Recommended Budget for the Health and Human Services Agency (HHSA) only increases the department's net county cost by 0.31%, or $34,000. The Recommended Budget includes 4.6 new FTE, the conversion of 6 limited term positions to regular, and several reclassifications for more efficient operational needs, all funded with State and Federal funding. Base salary and benefit and service and supply increases have been offset with non-general funds and the use of salary savings.  
 
In December 2019, the State of California formally recognized the department as an integrated and comprehensive health and human services agency. Since then, it has allowed an ability to reallocate 2011 Realignment funds between the Protective Services subaccount and the Behavioral Health subaccount. This new ability, combined with the existing ability per Welfare and Institutions Code § 17600.20 to reallocate funds between social services, health, and mental health accounts, allows HHSA to allocate funds more flexibly to fund the programs that are most needed. These reallocations may help avoid potential fund balance deficits. 
 
In the FY2022-23 Recommended Budget, the 2011 Realignment Protective Services fund is planned to be shifted among many social service programs. Some of the programs benefiting from the shift are Foster Care and Adoptions. HHSA also utilized the allowed flexibility in 1991 Realignment to transfer to such programs as Social Services Public Assistance and Foster Care. The use of realignment funds has been necessary to fully fund these programs and meet required service levels.
 
At the time of budget development, Intergovernmental Transfers (IGT) FY2022-23 revenues were unknown. Fund balance from unspent funds and expenditure savings in FY 2021-22 are being budgeted in the Recommended Budget for the continuation of a number of projects and programs in Social Services, Mental Health, and for the Crisis Now Pilot program; however, there are not sufficient funds to set aside for new emerging needs. See Attachment N. Once IGT revenues are known, adjustments will be made in the Adopted Budget.    
 
In the Social Services Division, the Budget for FY2022-23 includes the reduction of Homeless Services due to the end of Project Roomkey and related state and federal funding. The reduction is offset by the increase in In-Home Support Services, Adult Protective Services and other programs.   In addition, increased funding from IGT has helped to offset increased county cost of providing Child Welfare services. Salary and benefits increased $2.4 million due to an increase in extra help, overtime, workers compensation insurance and additional staff allocations related to projects. There were a number of new positions and reclassifications approved during FY 2021-22 that increased the base budget. But to offset the base increases, $5.0 million in vacancy savings, an increase of $1.7 million from FY2021-22, has been budgeted to reflect an estimated potential vacancy rate of 10%.   
 
In the Public Health division, the Jail Juvenile Hall Medical Services program is taking over the Probation Juvenile Justice Behavioral Health contract with Communicare in an attempt to centralize detention medical services.   The contract will be funded by the Medically Assisted Treatment (MAT) grant.   The additional grant funding reduces the cost to the county by $176,000. 
 
The Mental Health division, which includes Mental Health Services Act (MHSA), reflects a total expenditure increase of $9.5 million. To offset the increase in expenditures and keep net county cost unchanged from the prior year, revenues increased by $3.1 million, and use of fund balance increased by $6.4 million. The MHSA mid-year program adjustments came before the Board of Supervisors in April 2022 and the Board will review and approve the 2022-23 annual update to MHSA in early July 2022.  
 
Core Mental Health increased by $6.4 million due primarily to increases in salary and benefits and services and supplies. Salary and benefits increased due to new positions and positions approved during the fiscal year, and also an increase in salary allocations from other divisions to support MHSA programs.   Services and supplies increased due to contract increases in mental health services. The expenditure increases in Core Mental Health are partially offset by increases in Med-Cal charges and transfers from other funds such as realignment and IGT.  
 
The MHSA budget reflects $2.1 million of the increase in expenditures within the Mental Health division, but a $4.4 million decrease in revenues, resulting in a $6.4 million increase in use of fund balance.   The increased use of fund balance is part of the spend down plan of available MHSA balances. The reduction in revenues is due primarily to a reduction in Medi-Cal charges of $3.2 million. The reduction is partially offset by an increase in State MHSA funding of $877,000. Expenditure increases are primarily due to $1.8 million for increases in professional services for MHSA programs. 
 
The third part of the Mental Health division is Substance Use Disorder (SUD) which increased by $1.0 million. The increase can be attributed to an increase in salary and benefits $141,000 and service and supplies $787,000. The increase in salary and benefits is due mostly from an increase in staff salaries charged to SUD for project work. The increase to services and supplies is due to an increase in professional services, including $597,000 in SUD services for a new Substance Abuse Block grant funding and $200,000 in youth Drug Medi-Cal services.
 
Community Services

Community Services: Net County Cost $1,653,585
 
The Community Services FY 2022-23 Recommended Budget includes numerous non-general fund additions. The budget includes over $35 million in capital projects within the Integrated Waste Management and Roads divisions. Also included in the Community Services budget are three new Road Maintenance Worker positions (see Attachment I), various equipment purchases, and replacement of the Fleet garage door.  
 
Integrated Waste Management (IWM):
The FY 2022-23 Recommended Budget for IWM includes $10.3 million for capital projects. The budget for capital projects includes reconstruction of the Waste Management Unit G Pond for liquid waste ($5 million, funded by financing proceeds from Yolo County Public Agencies Financing Authority), phase two construction of the Landfill Module 6H ($3.5 million, funded by financing proceeds from Yolo County Public Agencies Financing Authority), Esparto Convenience Center drainage improvements ($75,000), Leachate Pond aeration for H Pond ($450,000), upgrades to the appliance collection and processing area ($1 million), and water quality and gas collection work ($300,000). All capital purchases are funded by the Landfill Enterprise fund and financing proceeds.
 
The Recommended Budget for IWM also includes an increase in revenue in charges for services of approximately $4.95 million. The majority of this increase is due to a $4.29 million increase in charges for commercial services from the addition of two new revenue agreements for liquid and general waste disposal and an additional $314,000 increase in SMUD methane revenue from the methane plant. These increases in revenue are partially offset by the increase in expenditures of $3 million due mostly to the Green Waste/Wood Facility payment used to process green waste from neighboring cities.
 
Fleet:
In FY 2022-23, the Fleet Division budget reflects an increase of $343,000 mostly due to an increase in vehicle fuel and maintenance costs. Also included in the recommended budget is an augmentation request for $25,000 for a garage door replacement to be paid for using Fleet fund balance.
 
Roads:
The Roads and Transportation Fund has a recommended budget of $38.6 million that includes $25 million for various road and improvement projects throughout the county, an increase of $6.7 million from the 2021-22 Adopted Budget.  This increase can be tied to several projects entering the construction and right away phases during FY 2022-23. These projects include County Road 27 Bike Lane and Road Rehabilitation project, the 2022 Pavement Preservation project, County Road 98 Bike and Safety Improvement, and Bridge replacement projects to County Road 41 over Cache Creek and Road 40 over Cache Creek Bridge.  A full list of the proposed capital improvement projects is included as Attachment M.
 
The Roads Division recommended budget also includes three new Road Maintenance Worker positions. The cost of these three positions is approximately $286,000 and is funded with SB-1 state revenue.
 
The Recommended Budget includes $240,000 in approved funding from the current fiscal year that is to be rolled over to FY2022-23 for building improvements such as bathroom renovations, building awning, meeting training room renovation, and power/security. Also included are $723,700 for the following new equipment purchases funded by Roads funds:
 
Description 2022-23 Recommended
Compact Truck loaner $102,000
Peterbilt Paint Truck $576,000
HP Latex Printer $28,500
Graphic Application Table $17,200
 
 
Planning:
The Planning Division's Recommended budget includes a net county cost of $815,094, an increase of approximately $20,000 from the 2021-22 Adopted Budget. The division's revenue increases of $161,000 are attributed to an increase in anticipated Cannabis permit revenue due to implementation of the Comprehensive Land Use Ordinance (CLUO) and an increase of $105,000 for the zoning update grant from Housing and Community Development that is meant to streamline plan submittal, review processes, increase transparency, and accelerate housing production.  
 
The division's increases in expenditures of $34,000 can be attributed to baseline salary & increases charges and a small increase in services and supplies of $25,000. The department requested a new Senior Planner within this division; however, the request is not recommended at this time and has been deferred to the Adopted Budget process.
 
Environmental Health (EH):
Environmental Health's Recommended Budget has net county cost of $119,245, an increase of approximately $12,000 from the 2021-22 Adopted Budget. Included in this budget is $25,000 for purchasing a replacement vehicle to be used specifically for Certified Unified Program Agencies (CUPA) and will be purchased with CUPA fund balance. Also included is an increase in salaries and benefits due to an Accounting Technician position shifting into this division, resulting in additional expenditures of $144,973 and an increase to workers compensation insurance charges of $55,265.
 
The FY 2022-23 Recommended Budget for Environmental Health reflects fee increases related to licenses, permits, and franchise fees that are offsetting the increases in expenditures. This increase is a direct impact of the fee increases that were approved in the Master Fee presentation to the Board in December 2021 and fees are expected to continue to increase yearly until full cost recovery is met.
 
In order to reduce net county cost in this program, a 1.5% salary savings factor ($53,000) is recommended.
 
Cannabis:
The Cannabis division is budgeting a reduction in revenue of approximately $415,000. This reduction in revenue is due to fewer cultivators and a reduction in canopy fees. The division is projecting a $250,000 decrease in expenditures due to the termination of the Ascent consultant contracts. In addition, the division plans to hold vacant a Cannabis Code Enforcement Officer position and decreased salary allocations, resulting in total savings of approximately $289,000. With the addition of the Natural Resources division in the proposed budget, the Cannabis division saw a decrease to related administrative costs as these costs are now spread partially to that new division.
  
Climate Sustainability:
The 2022-23 Recommended Budget includes an increase of $30,000 for Extra Help funded with general fund to assist with the Climate Sustainability project and Climate Action plan. As the department continues to work with the Board of Supervisors on the development of the Climate Sustainability project and action plan that will make Yolo County carbon negative by 2030, early action items will be funded with ARP. As the division continues to work on a Request for Proposal (RFP) for consultants to write the climate action plan, $250,000 has been put into a climate sustainability contingency and an additional $250,000 is being deferred until the adopted budget until the RFP is evaluated and better cost estimates for preparation of the Climate Action Plan update are known.

County Service Areas:
The FY2022-23 Recommended Budget for County Service Areas (CSA) reflects a balanced budget. North Davis Meadows Water Project has budgeted to connect the CSA to the City of Davis water system.  This project, estimated to cost $8.2 million, will be funded with a grant from the State Water Board and a loan from the State.  The project is expected to be completed in May 2023. 

The Wild Wings CSA was also awarded a $3.8 million grant with the majority of the grant funding coming in FY 2022-23. This grant is intended to pay for a new well, dig deeper into the existing drinking well, conduct arsenic treatment for the well, add a new water meter system, and conduct a feasibility study. Other CSA's have achieved a balanced budget by using assessment revenue, grant revenue, and CSA fund balances.

General Government

Agriculture: Net County Cost $1,402,946
The FY2022-23 Recommended Budget for Agriculture reflects an increase of $287,695 in net county cost from the prior year. Total revenue reflects a reduction of $281,000 primarily due to the elimination of the Spray Services Program and a reduction in the Dog Team - Call Center agreement. Overall, expenditures have minor changes with an increase of $7,000 that included: increase in salary and benefit expenses by $150,000 due to FY2021-22 promotions, extra help, and OPEB increases. These increases are offset by the reduction in expenses for the Dog Team – Call Center agreement.
 
The department is requesting three vehicle replacements of Maverick Hybrid trucks at a total of $73,500 to perform on-site field inspections to enforce Agricultural related regulations. The vehicle replacements will be funded by the Equipment Vehicle Fund.
 
Assessor/Clerk-Recorder/Elections (ACE): Total Net County Cost $6,512,439
The FY2022-23 ACE Budget includes the following: 

The Assessor function will include funding from the State Supplementation for County Assessor’s Program (SSCAP) grant specifically towards the three-year project for the Tyler Commercial/Industrial Applications Suite project. This project enables real-time connectivity between the Assessor's function and the Clerk-Recorder's function on new property values to the assessment roll. The cost of the project is estimated at $305,000.
 
The Election function reflects a Net County Cost of $2,645,475. This includes a $20,000 increase in overtime. The Election function overtime will be used towards the expansion of the fourteen (14) voting centers to comply with the Voters Choice Act, and to prepare for the mid-term elections in November. There is also a base adjustment of $473,000 for the Election function in services and supplies for numerous software implementations and upgrades to support the voter choice model in expanding voter access through the use of voting centers. These base adjustments are also needed to comply with the Voters Choice Act by providing translation services for Election Administration Plan, additional printing of ballots, voter information guides and postcards, and other election specific items.
 
The Clerk-Recorder function FY22-23 Budget includes an increase of revenue in the Recorder Upgrade fund of $682,000 for the continuation of an imaging project. The Clerk-Recorder function is currently in year one of a three-year project to scan and remove discriminatory restrictions from documents dating back several decades.
 
To reduce ACE net county cost, a 2% salary savings, or $146,000, has been included in the FY2022-23 Recommended Budget. 

Department of Financial Services (DFS): Net County Cost $5,046,354
The FY2022-23 Recommended Budget includes a $233,000 increase in revenue primarily due to the receipt of state backfill for repealed criminal justice fees (AB 1869) of $114,000. In addition, there are increases in internal audit revenue which includes treasury cash count, department cash audits, and Purchasing card continuous auditing of $50,000. There is an increase in reimbursement from the Treasury pool that have contributed $59,000 in revenue. Significant changes in expenditures include a $440,000 increase in salaries and benefits due to standard merits, COLA's, and OPEB. Along with this increase, Professional IT services rose due to a 7% increase of annual fee in Megabyte by $31,000 and ERP by $55,000.
 
The Recommended Budget includes the unfunding of a vacant limited term Auditor II position ($135,000) in order to add on costs for on-call audit services ($100,000). But in order to balance the budget, three new positions: a Senior Administrative Analyst, Office Support Specialist, and Accountant III are being deferred to the Adopted budget.
 
Human Resources: Net County Cost: $3,152,341
The FY2022-23 Recommended Budget includes an increase in Salaries and Benefits of $213,500 primarily due to the Payroll Manager position that was approved in FY2021-22. Additionally, staff recommends funding $40,000 towards internal investigations and $50,000 for the department to conduct a compensation study for unrepresented employees. To help balance the budget, requests for additional professional services are being deferred to the Adopted Budget along with the remaining expense for the compensation study and internal investigations.
 
County Administrator’s Office: Net County Cost $4,630,741
The FY2022-23 Recommended Budget for the County Administrator's Office includes standard increases to salaries and benefits and base increases for various internal charges such as IT and insurances. The budget does not include any new positions or augmentation requests but does include the re-budgeting and continuation of previously approved grants and projects. 
 
Board of Supervisors: Net County Cost: $2,628,469
The FY2022-23 Recommended Budget for the Board of Supervisors includes $115,000 for the increase in Board of Supervisors' salaries as approved on April 12, 2022.   Service and supplies increased by $34,000 due to an increase in general liability insurance of $28,300 and other internal charges of $7,100.
 
County Counsel: Net County Cost $2,566,136
The FY2022-23 Recommended Budget for County Counsel has a net county cost of approximately $2.6 million, a decrease of $49,000 from prior year. This decrease is caused by a reduction in expenditures of $40,000, primarily due to the decrease of a professional legal services contract, and an increase in revenue of $19,000 due to the anticipated approval of a fee revision in the June 2022 Master Fee Schedule regarding the rate for legal services revenue.   
 
Library: Net County Cost $319,909
The FY2022-23 Recommended Budget includes a net county cost of $320,000, an increase of approximately $32,000 largely due to the increase of archives support and the salary and benefits for the Museum Curator. 
 
Included in the Recommended Budget and funded with library operations funds is a part-time Library Assistant II position to operate its new bookmobile on scheduled routes, increasing expenditures by $21,000. Additionally, Probation has been performing courier duties for Library. However, Library has recommended adding a new Library Assistant I position to take the place of Probation. This action will initially save costs for the Library by $6,800. Other items include an integrated library system (ILS) consultant to assist in preparation for procurement of a new ILS system ($100,000), Government Financial Strategies to consult on raising revenue for a possible South Davis Library ($50,000), and English Second Language (ESL) instructors for the new ESL grant.
 
The Library will no longer be renting the Yolo Branch modular and will be paying Woodland Joint Unified School District to operate after the new building opens, decreasing expenditures by $13,000. Furthermore, there is an increase in revenue of $24,000 due to an increase in property tax income, consistent with the countywide property tax growth rate assumption. There is also an increase of $204,000 in redevelopment agency (RDA) funding for retroactive payments from prior years, contributing to revenue.
 
General Services: Net County Cost $4,289,239
The General Services Recommended budget has a net county cost of approximately $4.29 million, an increase of $378,000 from the 2021-22 Adopted Budget. Included in the General Services Department FY 2022-23 Recommended Budget is the re-budgeting of several projects funded by Accumulated Capital Outlay (ACO) that were approved in prior fiscal years, in addition to $1.3 million in new ACO funding for roof replacements throughout the county.
 
The Facilities Division Recommended Budget includes a revenue decrease of $54,000 in charges for services. This is due to a reduction in work orders that has occurred since many employees have been working from home during the pandemic.  
 
The Facilities Division expenditures include the standard merit and cost of living increase and an increase of $50,000 for the County's security services contract along with a reduction in building improvement costs. In comparison to the 21-22 adopted budget, services and supplies accounts in the division saw a decrease of $72,000 primarily due to a reduction in the divisions water and sewer internal charges.

The Airport budget reflects an increase in expenditures of $134,000. This is primarily due to an increase of $113,000 in salary allocation as more staff time is being spent working on airport related tasks. These increases result in a total net county cost of approximately $100,587.
 
The Parks Division FY2022-23 Recommended Budget includes a reduction in revenues of $48,000 primarily due to the conclusion of the Off Highway Vehicle grant. Expenditures increased by approximately $178,000 in salary allocations due to additional time being spent by fiscal and administrative staff on parks-related tasks. Though equipment requests were originally made during the requested budget process, requests will instead be funded with ARP funds. 
 
Innovation Technology: Net County Cost $241,693
The Innovation and Technology Services Department consists of the ITS and Telecom divisions.   Both divisions recover operational costs through internal charges, referred to as IT Charges and Telecom Charges. IT charges consist of three individual charges - Connectivity to recover device connection to the network and help desk support, Enterprise Resource Planning (ERP) for the cost of countywide systems including HR/Payroll and the Infor Financial System, and Department Systems for IT specialists dedicated to a specific department and projects requested by county departments. Both Connectivity and ERP are 100% reimbursed by IT charges to county departments. In Department Systems, the dedicated staff to specific departments are 100% reimbursed.   The net county cost portion of the department is for hours not charged out for projects.  
 
Increases to expenditures include an increase to Microsoft Office 365 subscription fees of $121,000, Citrix and Info Tech Membership renewals of $75,500, an increase to base salaries and benefits of $434,044. Also reducing the departmental expenditures were the terminations to the department's agreements with Zeektek and Genuent for $309,000 and eliminating the transfer of $250,000 to the department's relocation project.
 
Augmentations for the Telecom and IT divisions have been included in the Telecom internal rate and in the IT Charges for FY 2022-23. The Telecom division budget includes equipment to locate underground utility infrastructure in the amount of $60,000. The IT division budget includes an email security gateway to protect the County from email threats such as phishing and spam and $120,000 to bring in consultants to assist with organizational design and effectiveness. The department and consultants are looking to implement an improved operating model and will focus on departmental structure, lines of business needed to be successful, and a possible re-organization to fit the new operating model being developed.
 
Law and Justice

Regional Child Support Agency: Net County Cost $0
The Regional Child Support Agency (RCSA) FY2022-23 Recommended Budget includes $1.6 million additional State and Federal revenue that was reallocated from Sutter County and Colusa County related to the regionalization.
 
RCSA has requested to un-fund eleven positions for the Sutter and Colusa staff who have not yet transitioned to the county, saving $1 million in budgeted salaries and benefits. Furthermore, the department is requesting for a promotion, re-classifications, and adjustments to positions which will contribute to a decrease in salary costs of $438,000. Lastly, RCSA has a Shared Service agreement with Glenn County to pay for 50% of a Limited Term Attorney.
 
District Attorney: Net County Cost $10,602,578
This FY2022-23 Budget reflects an $811,000 increase in net county cost.   Much of this increase is due to increases in Salaries and Benefits, due to both standard merits increases and COLAS, and promotions in non-general fund divisions.
 
This FY2022-23 Budget includes the funding of $50,000 to cover the cost of Equifax, and the Electronic Suspected Child Abuse Reporting System (ESCARS). The ESCARS was created in Los Angeles (LA) and was paid for by a three-year grant from LA that has sunset for Yolo County as of FY2022-23. The grant paid for training and testing. The system will now be going live for Yolo County this FY. This continued annual maintenance is a Base Adjustment/Expenditure and will be paid for by the General Fund.

In order to not increase net county cost for the FY2022-23 Budget, the department was asked to absorb requested staff promotions of $139,194 in their existing salary appropriations and defer three (3) new positions in Prosecution for salary savings of $421,089. Asking the department to absorb net county cost promotions, and new positions is consistent with other general fund departments.
 
Probation: Net County Cost: $1,819,584
The FY2022-23 Recommended Budget for the Probation Department eliminates three positions: Deputy Probation Officer II, Probation Aide, and a Youth Construction Crew Assistant. However, the Recommended Budget adds one new position of a Deputy Probation Officer II to help in the pretrial expansion requirements. This position will be funded with state revenue provided by the Judicial Council of California.
 
The Probation Department will be supporting the Public Defender's (PD) Adolescent Defense Team by utilizing juvenile specific special revenue funds up to $50,000 for participants who are interested in vocational or educational opportunities. The PD will pay for the courses, and after completion of the training or certification program, be reimbursed by the Probation Department. This recommended action is in addition to Probation's continued funding of a PD Mitigation Specialist with a dedicated juvenile case load. These strategic and collaborative efforts allow Probation to utilize special revenue funds to support both the County and its partners.
 
This FY2022-23 Budget Recommendation will provide four new radios to support appropriate response times to incidents in the field. This $35,000 augmentation will be funded with general fund. In addition, while not anticipated, the Juvenile Detention Facility (JDF) budget reflects the assumption that the JDF will be open for the full fiscal year. Once the plan to contract for detention services has been fully approved by both governing bodies, the budget will be adjusted to accommodate those decisions. This may be at adopted budget should the County achieve contracts with a partner county in time to incorporate.
 
Public Defender: Net County Cost $8,768,621
The Public Defender's FY2022-23 Recommended Budget includes continuing funding from Probation special revenue funds for an existing Mitigation Specialist II carrying a juvenile caseload. The Recommended Budget also includes the continuation of the Indigent Defense grant and the addition of the Public Defense Pilot grant. This grant is being received to offset the additional workload associated with four new penal code laws.   The grant will fund a new limited term Legal Process Clerk to assist with the work associated with preparing cases for re-sentencing or parole consideration and vacating illegal convictions from the four new penal codes.  
 
In order to not increase net county cost, the department was asked to absorb requested staff promotions of $33,000 in their existing salary appropriations. Asking the department to absorb net county cost promotions is consistent with other general fund departments. Also, to reduce net county cost, a replacement vehicle has been deferred to the Adopted Budget. 
 
Sheriff: Net County Cost $25,097,378
The Sheriff's FY2022-23 Recommended Budget includes a net county cost of $25 million, a decrease of $600K from the FY2021-22 Adopted Budget. The Sheriff's FY2022-23 base budget expenditures increased by $2.7 million but is partially offset by an increase in base revenue from Prop 172 of $1.7 million. Of the expenditure increase, $1.3 million is attributed to a base increase in salary and benefits.  
 
In addition to the base increases, the Sheriff's FY2022-23 Recommended Budget includes an increase to net county cost for an additional $1 million augmentation for overtime. The only other augmentations included in the Recommended Budget are two new Animal Services Attendants and the re-funding of an Animal Services Officer. The positions are funded by a cost-sharing agreement with the cities of West Sacramento, Davis, Woodland, Winters, and the UCD campus.   The net county cost to the County is $47,887.
 
In order to reduce the Sheriff's Office net county cost, $2,881,000 of augmentations have been deferred to the Adopted Budget. Included in the deferral are numerous position requests, boat shed improvements, various equipment, inmate transport van and a replacement forklift for the detention facility. Annual replacement patrol vehicles were approved for funding with expenditure savings in the FY2021-22 Mid-Year Monitor presentation on March 8, 2022. In order to further reduce the net county cost, salary savings in Patrol of $648,000 and Detention of $1,072,000 has been included to account for a number of vacant positions, and the anticipation of continued vacancies.   
 
The Sheriff's Recommended Budget continues to fund the Capay Valley Patrol division with funding from the Yocha Dehe Wintun tribal government and funding for the Resident Deputy program with Cannabis Measure K funds.
 
The Sheriff's Small and Rural special revenue fund has been funding the Jail Management/Records Management (JMS/RMS) upgrade project in excess of $1 million for the past several years. The project is anticipated to be completed in FY2021-22 so no further funding has been included in the FY2022-23 Recommended Budget. If the project should have delays, the unfinished portion will be re-budgeted or carried forward in the FY2022-23 Adopted Budget.  
 
Due to mandated staffing levels from an MOU with the Courts, and insufficient State funding to fully cover the expenses, Court Security continues to rely on general fund support. Salary savings for vacant positions of $428,200 continues to be budgeted to help close the funding gap. While in previous years vacancy savings have materialized, overtime has increased in order to compensate for the staffing vacancies. If salary savings do not materialize in FY2021-22, Public Safety contingency will be required to fill the gap once determined during the fiscal year.   
 
The remaining divisions within the Sheriff's division will remain status quo until the Adopted Budget when a number of deferred augmentations may be re-submitted. 
  
Community Corrections Partnership (CCP): 
 
The proposed FY2022-23 Recommended Budget for CCP is reflected in the following table:
 
FY2022-23 Community Corrections Partnership Budget
 
Category 2021-22 Adopted 2022-23 Recommended Change
Beginning Fund Balance  $1,244,006  $1,839,759  $595,753
       
Base Allocation  $9,175,364  $10,633,472  $1,458,108
Growth Allocation  $2,370,331  $754,650  $(1,615,681)
Total Revenues  $11,545,695  $11,388,122  $(157,573)
       
Total Resources  $12,789,701  $13,227,881  $438,180
       
District Attorney  $519,556  $512,465  $(7,091)
Probation  $3,175,066  $3,131,734  $(43,332)
Public Defender  $519,556  $512,465  $(7,091)
Sheriff  $3,175,066  $3,131,734  $(43,332)
Treatment  $2,447,067  $2,454,565  $7,398
Innovation  $947,515  $947,515  $ -
Administration  $166,116  $179,311  $13,195
Total Funding Allocation  $10,949,942  $10,869,789  $(80,253)
       
Ending Fund Balance  $1,839,759  $2,358,092  $518,333
 
In the 2021-2022 fiscal year, the CCP transitioned their budget model to a percentage-based budget in order to increase the percentage of funding dedicated to treatment and innovative programs to better align to the CCP Strategic Plan.
  
Capital Improvement Program (CIP)
The FY2022-23 Recommended Budget includes a Capital Improvement Program (CIP) budget of $28.2 million. This budget includes continued funding of the Leinberger Jail Expansion, Knights Landing Levee Repairs and various Facilities projects. The Leinberger Jail Expansion is partially financed from the CIP bond issued in July 2017. For Knights Landing Levee repairs, the County was awarded $15.9 million in grant funds from the State Department of Water Resources for a multi-year project to increase flood protection from 25 to 100-year flood levels to reduce flood risk for the Knights Landing Basin area. The local match is 10%, or approximately $1.6 million. Funding for the local match has been set aside during the FY2019-20 and the FY2020-21 Adopted Budgets from Cannabis Tax revenues and the general fund.   The table below provides a summary of the FY2022-23 CIP budget. While the Yolo Library project has not been completed, the full project costs were budgeted in FY2021-22 and a carryforward of unspent appropriations will be added to the Adopted Budget.  
 
FY2022-23 Recommended CIP Budget
 
Project 2022-23      
Recommended
Leinberger Expansion $21,402,828
Knights Landing Levee $5,936,526
Facilities Capital Projects $829,656
Total $28,169,010
 
 
 
Other Budget Assumptions and Issues
 
American Rescue Plan (ARP) Act Funding: Congress and the President of the United States approved the American Rescue Plan in March 2021. The County of Yolo through the Coronavirus State and Local Fiscal Recovery Fund has been allocated approximately $42.8 million. The Recommended Budget includes ARP funding that reflects the execution of the Board of Supervisor's approved spending plan. Any unspent, approved appropriations from FY2021-22 will be carryforward in the FY2022-23 Adopted Budget.  
 
Cannabis Tax Expenditure Plan: The 2022-23 Recommended Budget includes $1 million in cannabis tax expenditures. The Cannabis Tax Expenditure Plan Framework, approved by the Board in January 2019, stipulates that cannabis tax revenues should only be programmed for expenditure once received. Through the first two quarters of fiscal year 2021-22, the County received approximately $564,000 in cannabis tax revenues, reflecting a sharp decline from prior years. However, staff have also identified $436,000 in available cannabis tax fund balances unexpended from previous allocations, for a total of $1 million that is available for appropriation. Any additional revenues collected in the current year will be appropriated with the Adopted Budget in September.
 
The 2022-23 Cannabis Tax Expenditure Plan (Attachment O) includes funding for a variety of programs and activities that support many of the priority categories identified in the Expenditure Plan Framework, including Sheriff overtime for enforcement of illegal cannabis cultivation, expansion and enhancement of First 5 Yolo's Road to Resilience program, and a number of rural community investments including continued support for the Sheriff's Resident Deputy Program. The Expenditure Plan also includes a reserve that aligns with the County General Reserve policy. One category that is not currently funded is Youth Development. However, several Youth Development programs from prior year expenditure plans, such as the YCOE Youth Commission and School-Based Mental Health Services, are still ongoing. In addition, staff is continuing to solicit proposals for this category and will aim to add funding to this category at the Adopted Budget.
 
The proposed Cannabis Tax Expenditure Plan was presented to the Cannabis Ad-Hoc Subcommittee on April 27 and subsequently to the Cannabis Tax Citizen's Oversight Committee on May 19. The Oversight Committee voted unanimously to support the proposed 2022-23 Cannabis Tax Expenditure Plan.
  
Health & Human Services Emerging Needs Contingency: In 2002, Yolo County participated in the Pooled Tobacco Securitization Program, which resulted in creation of the Ceres endowment fund that is held by a trustee as collateral for the outstanding tobacco bonds. Under investment strategies approved by the Board in 2002 and 2013, funds are deallocated annually from the Ceres endowment fund and made available for appropriation as a Health & Human Services Contingency fund that may be allocated by the Board throughout the fiscal year to programs and organizations that support emerging health and human service's needs. An amount of $225,000 has been set aside for this purpose. The Board as part of May 24th decisions on the American Rescue Plan indicated support for this funding to be allocated to the Capay Valley Health and Community Center. This will be allocated when a contract comes forth for approval.
 
Rural Community Investments: The Rural Community Investment Program (formerly known as Rural Initiatives) was initiated in 2015 and serves to enhance economic development as well as health and safety for rural communities by addressing critical infrastructure needs in accordance with the strategic plan Safe Communities goal. There are several projects that are included as part of the Cannabis Tax Expenditure Plan. Additional Rural Communities Investment Program allocations will be considered as part of the Adopted Budget in September.
 
Labor Negotiations: The County is currently in negotiation with two of its bargaining units including the Attorney's Unit, Deputy County Counsel Association, and will begin negotiations with Correctional Officers shortly. The budget includes known increases for other bargaining units and includes an estimate for those units in bargaining. Should negotiations be complete by Adopted Budget any material differences from current assumptions will be addressed. 
 
Pension Funding: The FY22-23 Recommended Budget includes $51.9 million in employer pension contributions, an increase of $5.8 million from the FY21-22 Adopted Budget. Employer contributions for FY22-23 were determined in the CalPERS Annual Valuation Report as of June 30, 2020. As discussed with the Board on several occasions, employer contribution rates have increased significantly over the past several years and are projected to continue increasing for a few more years before stabilizing. These increases are driven primarily by changes in CalPERS' demographic and investment assumptions, particularly related to assumed mortality rates and a lower targeted rate of investment return. The table below shows the projected pension rates over the next five years.
 
Employer Pension Contribution Rates
 
Fiscal Year Miscellaneous Safety
     
2022-23 32.69% 46.88%
2023-24 33.40% 47.90%
2024-25 34.10% 48.80%
2025-26 32.40% 48.90%
2026-27 32.60% 47.70%
2027-28 32.50% 47.40%
 
 
In addition, CalPERS Board of Administration completed their Asset Liability Management (ALM) process during calendar year 2021. The ALM Process resulted in CalPERS lowering their discount rate to 6.85% from 7.00% which means a lower target for future investment earnings which potentially increases employer contributions in future years.
 
In May 2018, the Board approved a Pension Funding policy to establish best practices and guide the County's effort to stabilize pension funding and address the unfunded pension liability. This action was a continuation of the effort to stabilize pension funding, following several prior actions including establishment of a pension accounting reserve, evaluation of discretionary contributions, and prepaying annual contributions. Notably, the Pension Funding policy established a Section 115 Trust to accumulate assets for pension obligations and provide for a supplemental charge on payroll expenditures for building the Trust balance to a minimum target level. In accordance with the policy, the FY22-23 Recommended Budget includes a 2% payroll charge, or approximately $3.0 million, for purposes of funding the Pension Trust.
 
Other Post-Employment Benefits (OPEB): The FY22-23 Recommended Budget includes $11.8 million in OPEB charges to departments, a decrease of $794,000 from the FY21-22 Adopted Budget. The OPEB actuarially determined contribution rate of 7.7% of payroll was held constant with the rate included in the FY21-22 Budget.

In May 2011, the Board approved the creation of an irrevocable trust to accumulate assets for the purpose of reducing the OPEB liability. The initial policy had a funding ramp up over 15 years; however, the County achieved that ramp-up sooner than anticipated and in November 2019 updated the policy to fund the trust at the actuarially determined contribution level. The OPEB trust is expected to have a balance of approximately $35.8 million at June 2022, and this is estimated to increase to $37.9 million based on contributions in FY22-23.  
  
In addition to funding the OPEB trust, significant progress has been made in lowering the overall OPEB liability through the implementation of benefit caps for most employee units. As a result of these efforts, the overall OPEB liability declined by $3.5 million in the June 2020 valuation. The table below shows the OPEB unfunded liability in each of the last three valuation reports. An updated report is being prepared currently for June, 2022


OPEB Unfunded Liability
 
Valuation Report Unfunded Liability
June 30, 2016 $82,126,000
June 30, 2018 $68,662,000
June 30, 2020 $65,180,000
 
 
 
Contingency and Reserves: In accordance with the Board Policy on Fund Balances and Reserves, the FY2022-23 Recommended Budget includes the following reserve balances (Attachment P):
 
General Reserve (6.6%)  $17,494,052
Liability Reserve  $600,000
CIP Reserve  $2,457,238
Audit Disallowance Reserve  $2,000,000
OPEB Trust*  $37,905,910
Pension Trust*  $9,892,245
 
 
* Includes the estimated contributions for FY22-23. The Trusts offset a portion of the current outstanding obligations for OPEB and Pensions.
 
The Board Policy on Fund Balance and Reserves establishes a General Reserve target of 10% of average General Fund expenditures. In FY2021-22, a contribution was made to the general reserve to bring the reserve percentage to 7%. As part of the balancing strategy, the FY2022-23 Recommended Budget does not include a contribution to the reserve but staff will bring back a recommendation in the Adopted Budget.   If a contribution is not made for FY2022-23, the reserve percent will drop to 6.6%.
 
The FY2022-23 Recommended Budget also provides appropriations for the following contingencies: 
 
General Fund Contingency $2,346,220 
Public Safety Contingency $1,000,000 
HHSA Contingency $1,500,000
IT Innovation $100,000
Safety and Security $100,000
Roads Contingency $275,000 
Fire Sustainability $550,000
HHS Emerging Needs $225,000 
Child Support Services Contingency $30,000 
Climate Sustainability $250,000
Total Contingencies $6,376,220
 
The General Fund Contingency represents 1.1% of general fund expenditures and is crucial in safeguarding against known risks and uncertainties that are identified for the FY2022-23 Recommended Budget.
 
The Public Safety contingency of $1,000,000 represents 1.2% of Public Safety Fund operating fund expenditures. The contingency level is within the 1%-3% required in the Board policy on fund balance and reserves. HHSA contingency of $1,500,000 represents 0.6% of total expenditures which is below the policy minimum of 1%. There is also $1.5 million of assigned HHSA fund balance as a reserve for HHSA. If this reserve was appropriated, the combined contingency and reserve would meet the 1% minimum. The Board previously communicated a specific interest in funding a Roads contingency to allow for pre-planning activities. While a request was submitted for $550,000 for that purpose, at this time the Recommended Budget is only able to include $275,000, with the potential of additional funding being revisited at Adopted Budget. The Child Support contingency would provide a small amount of general funds that could be utilized if needed to maximize Child Support's State and Federal funding.  Funding of all contingencies will be revisited at Adopted budget.

Additional Items for Consideration in Adopted Budget
The Recommended Budget does not allocate funds to several areas which may need to be considered with the Adopted Budget in September. There are also several other emerging needs or topics that will need to be addressed at that time:
 
  • Juvenile Detention Contracting - The Probation Department continues to work towards securing a multi-year contract for detention services with a neighboring county. The Recommended Budget assumes that the JDF will remain open through the entire FY2022-23; however, if the ongoing contracting efforts are successful, the budget will be revised to reflect the agreed upon contract terms. 
  • HHSA Agricultural Worker program – The County is in the process of updating its Agricultural Worker investment plan originally prepared in 2017. It is expected that an update to this plan and possible resource requests will come to the Board in July, 2022. Board direction may require additional resources to be contemplated for addition in the adopted budget.
  • Climate Sustainability Investment – In the Recommended Budget, partial funding of $250,000 for the climate sustainability initiative has been set aside in a Climate Sustainability contingency.   Prior to the Adopted Budget, more information may be available such as a completed Request for Proposals (RFP) process for consultants, at which time, an additional recommendation for funding will be brought to the Board of Supervisors. 
  • Diversity, Equity and Inclusion (DEI) – The County has been embarking on an initiative for improving DEI and is completing phase 2 of a plan. It is expected that this plan may require additional investments for staff, training, or other resources which is expected to come at adopted budget.
  • Additional Reserve Contributions – As previously discussed, the County did not propose additional contributions and will need to reconsider come adopted budget. The County is still working toward its 10% target reserve. This reserve is important to safeguard the County against the next economic downturn.
  • State/Federal Mandates – The County continues to monitor the State and Federal budgets for programmatic mandates that the County may need to prepare for. The State has added significant new requirements for counties in recent years. While recently they have included funding, it is unclear whether that trend will continue. For example, a significant new service mandate is proposed with the Governor's Care Court proposal, which presently does not include funds for counties to carry that out. The Adopted budget provides an opportunity for the County to assess and resources needed to carry out new mandates that are unfunded.
 
The table below summarizes the items that may be brought forward for consideration in the Adopted Budget. The list is not all inclusive and other items not listed may be brought forward.
 
 
General Reserve Contribution to sustain 7.00%   $1,054,004
General Reserve Contribution to increase to 7.25%   $1,716,435
General Reserve Contribution to increase to 7.50%   $2,378,865
General Fund Contingency  $500,000
Safety & Security Contingency   $100,000
Roads Contingency  $275,000
Agriculture Trailer System  $77,775
Community Services Climate Sustainability Consultants and Staffing  $395,144
Community Services Staff  $166,235
District Attorney staffing  $560,283
Financial Services Staffing   $490,784
Financial Services System Upgrades  $45,000
General Services Equipment, Vehicle and Extra Help  $326,000
HHSA Software  $15,389
Human Resources Services and Studies  $186,000
Public Defender Vehicle  $32,000
Sheriff Equipment & Supplies   $267,000
Sheriff Staffing  $2,274,122
Sheriff Vehicles  $140,000
Estimated Total for Consideration  $11,000,036
Collaborations (including Board advisory groups and external partner agencies)
All County departments prepared and submitted a requested budget for 2022-23.  Department of Financial Services staff reviewed and analyzed budget requests and budget discussions were held between the County Administrator's Office and each department.  The Department of Financial Services (DFS) and County Administrator first updated the Board of Supervisors at the January 25, 2022 Board meeting, where the Board received a preliminary assessment of the FY2022-23 Budget and adopted the Budget Principles.  The Board of Supervisors conducted budget workshops on March 15 and March 16, 2022.  County Counsel has reviewed and approved the budget resolutions to form.
Competitive Bid Process
N/A

Fiscal Impact
Fiscal impact (see budgetary detail below)
Fiscal Impact (Expenditure)
Total cost of recommended action:    $   894,075,953
Amount budgeted for expenditure:    $   0
Additional expenditure authority needed:    $   894,075,953
One-time commitment     Yes
Source of Funds for this Expenditure
$894,075,953
Explanation (Expenditure and/or Revenue)
Further explanation as needed:
This action appropriates funding for the 2022-23 fiscal year.   This fiscal impact listed above reflects the total consolidated County budget including interfund transfers. 
Attachments
Att. A. 2021-22 3rd Qtr Monitoring Summary
Att. B. 2021-23 Third Quarter Budget Resolution Exhibit 1
Att. C. 2022-23 Recommended Budget - Link
Att. D. 2022-23 Recommended Budget Resolution and Exhibit 1
Att. E. 2022-23 General Fund Augmentations Recommended
Att. F. 2022-23 Non General Fund Augmentations Recommended
Att. G. 2022-23 General Fund Augmentations Not Recommended
Att. H. 2022-23 Recommended Budget Position Detail
Att. I. 2022-23 New Position Request Forms
Att. J. 2022-23 Equipment List
Att. K. 2022-23 Vehicle Request Forms
Att. L. 2022-23 IWM Capital Project List
Att. M. 2022-23 Roads Capital Projects with Maps
Att. N. 2022-23 HHSA IGT Spending Plan
Att. O. 2022-23 Cannabis Tax Expenditure Plan_Draft
Att. P. 2022-23 Reserve Balances
Att. Q. 2021-22 Preliminary Fund Balance Report
Att. R. Presentation

<
Form Review
Inbox Reviewed By Date
Chad Rinde Chad Rinde 06/08/2022 10:05 PM
County Counsel Phil Pogledich 06/09/2022 08:42 AM
Joanne Van Hoosear Joanne Van Hoosear 06/09/2022 11:30 AM
Form Started By: Melissa Patterson Started On: 06/06/2022 08:32 AM
Final Approval Date: 06/09/2022

    

Level double AA conformance,
                W3C WAI Web Content Accessibility Guidelines 2.0

AgendaQuick ©2005 - 2022 Destiny Software Inc. All Rights Reserved.