To: Board of Supervisors
From: County Administrative Office
Agenda Section: Consent
Vote Requirement: 4/5th
SUBJECT:
title
Adoption of the Fiscal Year (FY) 2023-24 County Budget and Special District Budgets (4/5th Vote Required)
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Adopt the attached resolution (Attachment 1) adopting the proposed budget, as modified by the final budget adjustments, including a correction to the total Other Financing Sources and Uses, as the Adopted Budget for FY 2023-24 (4/5 vote required);
2. Adopt the attached resolution (Attachment 2) adopting the FY 2023-24 budget for the Special Districts governed by the Humboldt County Board of Supervisors (4/5 vote required);
3. Approve the deallocation of 1.0 full-time equivalent (FTE) IT Technician I/II (salary range 431, class 189) in the District Attorney’s Measure Z budget unit 1100-295;
4. Approve the deallocation of 1.0 FTE Correctional Deputy I/II (salary range 403, class 424) in the Sheriff’s Correctional Facility budget unit 1100-243; and
5. Approve the attached personnel allocation table (Attachment 4) corresponding to the budget appropriations.
Body
SOURCE OF FUNDING:
All county funds and dependent special district funds
DISCUSSION:
Your Board received the proposed budget for FY 2023-24 on June 6, 2023. Pursuant to County Budget Act requirements, your Board held noticed public hearings for the FY 2023-24 county budget and special district budgets on Monday, June 12, 2023, at 1:30 p.m. and 5:30 p.m. At the conclusion of the final hearing, your Board directed staff to return today for final approval of the county budget and special district budgets. Your Board had no adjustments for the FY 2023-24 special district budgets and directed staff to make the following adjustments to the FY 2023-24 county budget.
Budget Adjustments by Board
$566,673 (Measure Z - 1100-197) - Partial Funding of Humboldt County Fire Chief’s Association Measure Z application
$320,000 (Measure Z - 1100-197) - Partial Funding of K:ima’w Medical Center Measure Z application for ambulance service
$120,000 (Measure Z - 1100-197) - Partial Funding of Southern Trinity Area Rescue Measure Z application for ambulance service
$195,438 (Measure Z - 1100-197) - Funding of City of Fortuna Measure Z application for a Drug Task Force agent
($82,101) (District Attorney Measure Z - 1100-295) - Reduced funding of the District Attorney Measure Z budget to deallocate one vacant IT Technician position
($397,318) (Sheriff Operations - 1100-221) - Reduced General Fund impact due to use of remaining American Rescue Plan Act funds to prevent staffing reductions
Other Financing Sources/Uses
In the FY 2023-24 Proposed budget, the Special Items category was improperly identified as Other Financing Sources as opposed to Other Financing Uses. As a result, the totals for these categories were underrepresented. This correction does not impact the expenditures or spending plan in the proposed budget or any individual budget units and only corrects the represented totals of the Other Financing Sources and Other Financing Uses.
Personnel Adjustments by Board
Deallocate 1.0 FTE IT Technician I/II (District Attorney Measure Z 1100-295)
Deallocate 1.0 FTE Correctional Deputy I/II (Correctional Facility 1100-243) - This position was vacant and unfunded, so deallocation has no impact to the budget.
All personnel adjustments have been included in the Personnel Allocation Table (Attachment 4).
American Rescue Plan Act (ARPA)
Based on direction provided by your Board during the FY 2023-24 Budget Hearings, staff recommends and included the ARPA allocations shown below in the proposed budget for final adoption. Your board accepted staff recommendations to allocate the remaining $397,318 to reduce the additional funding requests burden on the General Fund. As such, this amount has been allocated the Sheriff’s - Operations request of which your Board previously proposed $3,561,594 in additional General Fund allocation for. This will reduce the use of General Fund for FY 2023-24 for this request to $3,164,276.
Voluntary Separation Incentive Program (VSIP)
At the public hearing for the FY 2023-24 budget your Board approved the parameters of a VSIP program to be implemented during the upcoming fiscal year and requested staff return with the final program today. Staff have been working with departments to finalize the program details and in order to allow ample opportunity for stakeholder input, staff will return with the final program for your Board’s consideration on July 11, 2023.
FINANCIAL IMPACT:
The California Government Code requires each special district to adopt a balanced budget on an annual basis. The budgets presented in the attached resolution meet the legal requirements for fiscal year 2023-2024.
The total county budget for adoption today is $579,270,508. There is an increase in allocations from the proposed to adopted budget of $722,692, all attributed to allocating the remaining Measure Z funds and utilizing remaining ARPA funds to reduce the burden on the General Fund. Pursuant to Board policy, the county’s General Reserve should be equal to 10 percent of total General Fund expenditures, as averaged by the current and prior year adopted budgets, or roughly $17.4 million. The county’s current General Reserve balance is $10.5 million. The Adopted Budget does not include a contribution at this time in accordance with the provision of the General Reserve Policy authorizing your Board and the County Administrative Officer to hold on contributions should financial conditions not allow for it. Your Board directed staff to return at mid-year with consideration of a contribution at that time. Pursuant to the Board policy, General Fund contingencies are $1,376,785, or 2 percent of General Fund discretionary revenues.
Pursuant to the provisions of the County Budget Act, the Auditor-Controller will file the budget schedules be in the Clerk of the Board’s Office and submit to the State Controller by Dec. 1 per Government Code (GC) §29093. State Controller Schedule 9 is included as Attachment 3, the remaining schedules will be available and submitted by the deadline.
STAFFING IMPACT:
|
Position Title |
Position Control Number |
Monthly Salary Range (1A-E Step) |
Additions (Number) |
Deletions (Number) |
|
Correctional Deputy I/II |
243-0424-57 |
1A |
|
1.0 |
|
IT Technician I/II |
295-0189-01 |
1A |
|
1.0 |
Staffing is as shown in the Humboldt County FY 2023-24 Proposed Budget document (Attachment 5). The total proposed county staffing allocation is 2,444.27 positions, a decrease of 61.50 positions over the FY 2022-23 year-end authorized positions. Your Board directed staff to deallocate two additional positions, one vacant position in the District Attorney Measure Z budget and one vacant and unfunded position in the Correctional Facility. The final adopted staffing allocation for FY 2023-24 is 2,442.27 as reflected in the Personnel Allocation Table (Attachment 4).
STRATEGIC FRAMEWORK:
The recommended actions support the following areas of the Board of Supervisors’ Strategic Framework.
Core Roles: N/A
New Initiatives: Manage our resources to ensure sustainability of services
Strategic Plan: N/A
OTHER AGENCY INVOLVEMENT:
All county departments and agencies, as well as several community organizations that receive county funding, are affected.
ALTERNATIVES TO STAFF RECOMMENDATIONS:
The Board could make additional changes to the final budget or continue this item to a later meeting date. These alternatives are not recommended because the final budget as presented conforms to previous Board direction.
ATTACHMENTS:
1. Adopted Budget Resolution
2. Special District Budget Resolution
3. State Budget Schedule 9
4. Personnel Allocation Table
5. FY 2023-24 Proposed Budget Document
PREVIOUS ACTION/REFERRAL:
Board Order No.: N/A
Meeting of: 6/6/23, 6/12/23
File No.: 23-767, 23-830