exhibit fy 2008-09 revenue & liability status report 02/03/09

EXHIBIT

FY 2008-09 REVENUE & LIABILITY

STATUS REPORT 02/03/09

$2,845,053 Repay foster care loan

$800,000 Caseload Growth 1/13/09

__________

$3,645,053 SUBTOTAL LIABILITIES ISSUES

LIABILITIES

$4,000,000 Withhold payment to the State

related to overpayment*

$239,089 Capital Projects NCC sweep

$334,954 Eliminate Vacant Positions* (Estimated NCC in excess of budgeted salary savings)

* Board direction to proceed on January 27th

$4,574,043 SUBTOTAL PROPOSED SOLUTIONS

PROPOSED SOLUTIONS



_________________

$ 928,990 NET BALANCE

LIABILITIES & SOLUTIONS

ADDITIONAL LIABILITIES:

DEPARTMENT VARIANCES WITH SOLUTIONS•PUBLIC WORKS AND PLANNING

• ASSESSOR-RECORDER

•BEHAVIORAL HEALTH

•MANAGED CARE

•PROBATION

•SHERIFF

•SHERIFF COURTS

PUBLIC WORKS AND PLANNING: DEVELOPMENT SERVICES ORG. 4360: $470,000

REVENUE SHORTFALLS: $470,000

REVENUES DRASTICALLY DOWN DUE TO ECONOMY

REVENUES TRENDING DOWN AFTER 1ST QUARTER WITHOUT INTERVENTION WOULD BE $470,000

ADDITIONAL NCC BY J UNE 30, 2009

DEPARTMENT SOLUTIONS/CAO CONCURS: $470,000 ELIMINATE 9 VACANT POSITIONS LAYOFF 21 FILLED POSITIONS, EFFECTIVE MARCH 6, 2009

ASSESSOR-RECORDER ORG. 0420 : $435,000

EXPENDITURE SHORTFALLS: $250,000 SALARY SAVINGS TRENDING LESS THAN

BUDGETED EXTRA HELP MORE THAN BUDGETED

REVENUE SHORTFALL: $185,000 DEPARTMENT PROJ ECTS THAT THEY

OVERESTIMATED REVENUE FOR MISCELLANEOUS SALES-TAXABLE BASED ON EXPECTATIONS FOR FEES THAT DID NOT PREDICT CURRENT MARKET REALITIES.

DEPARTMENT SOLUTIONS/CAO CONCURS: $435,000 ELIMINATE 4 VACANT POSITIONS, LAYOFF 19 STAFF

DEPARTMENT OF BEHAVIORAL HEALTH: MANAGED CARE ORG. 5601 : $150,000

EXPENDITURE SHORTFALLS: $150,000 ADDITIONAL CHARGES FOR SERVICES FROM

HUMAN SERVICE FINANCE ABOVE BUDGETED AMOUNT DUE TO ADDITIONAL AUDITS AND APPEALS

DEPARTMENT SOLUTIONS/CAO CONCURS: $150,000

ELIMINATE 2 POSITIONS IN HSF:Managed Care

MANAGED CARE SYSTEM WILL ABSORB ALL REMAINING SHORTFALL; WORKING WITH ACTTC

DEPARTMENT OF BEHAVIORAL HEALTH: MANAGED CARE ORG. 5601 : $192,554

EXPENDITURE/REVENUE SHORTFALL: $192,554

DEPARTMENT WAS ASSESSED A PAYBACK TO THE STATE THAT WAS UNBUDGETED. STATE DEDUCTED THE PAYBACK FROM REVENUES DUE TO THE COUNTY.


TRANSFER STAFF INTO GRANT FUNDED POSITIONS CUT CONTRACT PROVIDERS COSTS ACROSS THE

BOARD BY 10%

DEPARTMENT OF BEHAVIORAL HEALTH: ORG. 5630 : $536,769

EXPENDITURE/REVENUE SHORTFALL: $536,769

DEPARTMENT WAS ASSESSED A PAYBACK TO THE STATE THAT WAS UNBUDGETED. STATE DEDUCTED THE PAYBACK FROM REVENUES DUE TO THE COUNTY.


TRANSFER STAFF INTO GRANT FUNDED POSITIONS

CONTINUE TO DECREASE IMD COSTS IMPLEMENT HIRING FREEZE

PROBATION ORG. 3430: $250,000

REVENUE SHORTFALLS: NET: $250,000

REVENUES ARE EXPECTED TO BE UNDER BUDGET BY APPROXIMATELY $1.2M 6/30/09


REDUCE EXPENDITURES IN SERVICES AND SUPPLIES

REDUCE OVERTIME AND EXTRA HELP

ADDITIONAL FEDERAL TCM REVENUE

IF NEEDED, STAFF REDUCTIONS FOR BALANCE

SHERIFF ORG. 3111: $480,000

EXPENDITURE SHORTFALLS: $480,000

VEHICLE MAINTENANCE, FOOD, FUEL, AND SALARY AND BENEFIT SHORTFALLS

THE PROJ ECTED SHORTFALL ANTICIPATES BOS APPROVAL OF BUDGET RESOLUTION ON 2/3/09 AGENDA TO INCREASE REVENUES AND APPROPRIATIONS $3.8M


DEPARTMENT WILL MANAGE WITHIN AUTHORIZED APPROPRIATIONS, WHICH COULD INCLUDE STAFF REDUCTIONS, IF NECESSARY

SHERIFF ORG. 3115: $400,000

REVENUE SHORTFALLS: NET: $400,000

AOC AUDITING COURT EXPENDITURES FOR 3115 SERVICES AND HAS ADVISED THAT CERTAIN EXPENDITURES (TRAINING) ARE NOT ALLOWABLE EXPENSES.


IF THE FINAL AUDIT OUTCOME IS THAT THE COURT CAN NOT REIMBURSE FOR THESE COSTS, THEN THE DEPARTMENT WILL MANAGE WITHIN AUTHORIZED APPROPRIATIONS, WHICH COULD INCLUDE STAFF REDUCTIONS, IF NECESSARY

$2,914,323 DEPARTMENT SOLUTIONS with CAO concurrence

$ 0 ADDITIONAL LIABILITY


DEPARTMENT VARIANCES WITH SOLUTIONSPUBLIC WORKS AND PLANNING; ASSESSOR-RECORDER; BEHAVIORAL

HEALTH; MANAGED CARE; PROBATION; SHERIFF; & SHERIFF COURTS

$2,914,323 DEPARTMENT VARIANCES


VARIANCE REPORTS

WITHOUT DEPARTMENTAL SOLUTIONS

•PUBLIC DEFENDER

•OUTSIDE COUNSEL (Interest & Miscellaneous Expenditures)

• ALTERNATE INDIGENT DEFENSE

•COUNTY CLERK-ELECTIONS

PUBLIC DEFENDER ORG. 2880: $590,000 CAO RECOMMENDS ADDITIONAL APPROPRIATIONS

NO VIABLE DEPARTMENTAL SOLUTIONS


UNMET SALARY SAVINGS DUE TO A LACK OF ATTRITION IN THE DEPARTMENT

BUDGET TRANSFER RELATED TO $6.5M REDUCED APPROPRIATIONS BY $324,728

REVENUE SHORTFALL: $65,000

PROJ ECTED DEFICIT IN COURT ORDERED ATTORNEY FEES OF $35,000

OVER ACCRUAL OF REVENUE FOR THE DUI GRANT $30,000

INTEREST & MISCELLANEOUS EXPENDITURES ORG. 2540 : $340,000

CAO RECOMMENDS ADDITIONAL APPROPRIATIONS NO VIABLE DEPARTMENTAL SOLUTIONS

EXPENDITURE SHORTFALLS: $340,000 HIGHER THAN ANTICIPATED/BUDGETED COSTS

FOR OUTSIDE COUNSEL: Annual leave cases; donning and doffing; Assessor/Save Mart Center

INCLUDES BOND COUNSEL AND OTHER OUTSIDE COUNSEL: Private use: Ag Ctr and J J C; Tobacco monies utilization (J ail and others)

COUNTY COUNSEL HAD REQUESTED $550,000 IN REQUESTED BUDGET, BUT ONLY $230,000 WAS APPROPRIATED IN ADOPTED BUDGET DUE TO REVENUE CONSTRAINTS

ALTERNATE INDIGENT DEFENSE ORG. 2875 : $200,000 (ESTIMATED)


EXPENDITURE SHORTFALLS: estimate $200,000

HIGHER THAN ANTICIPATED/BUDGETED COSTS FOR ANCILLARY SERVICES (includes but not limited to the following):

o EXPERT WITNESS FEES o DNA ANALYSIS o CELL PHONE EXPERTS o PSYCHOLOGICAL/PSYCHIATRIC EXPERTS o FORENSIC PATHOLOGY

COUNTY CLERK-ELECTIONS ORG. 2850 : $337,000



ELECTION SALARIES ABOVE AMOUNT BUDGETED SALARY SAVINGS NOT MATERIALIZING UNDER-BUDGETED GSA: FACILITY CHARGES

BEYOND NORMAL HOURS RELATED TO ELECTION PRINTING COSTS FOR ELECTIONS OVER BUDGET ELECTION EXPENDITURES NOT ELIGIBILE FOR

HAVA GRANT

REVENUE SHORTFALL: $40,000

CLERK SERVICES REVENUES DOWN RELATED TO ECONOMY

$ _ 0 CAO RECOMMENDATION:

ADDITIONAL APPROPRIATIONS

NO VIABLE DEPARTMENT SOLUTIONS

$1,467,000 ADDITIONAL LIABILITY


VARIANCE REPORTS WITHOUT SOLUTIONS

PUBLIC DEFENDER; OUTSIDE COUNSEL(I&ME); ALTERNATE INDIGENT DEFENSE; & COUNTY CLERK-ELECTIONS

$1,467,000 DEPARTMENT VARIANCES



$ 0 DEPARTMENT VARIANCES WITH SOLUTIONS

$1,467,000 ADDITIONAL UNFUNDED LIABILITIES

__________________________________

$ 538,010NET BALANCE

LIABILITIES, SOLUTIONS & ADDITIONAL UNFUNDED LIABILITIES

$7,109,990 NET BALANCE

$500,000 Unbudgeted CJTCF available

$68,000 Clovis payment: McCall

$1,269,205 Unbudgeted TRAN premium

$8,947,195 SUBTOTAL REVENUES

REVENUES

$21,688,910 Property Tax Adjustment

-$14,578,920 Revenue Shortfall FY 08-09_____________________________________

$8,947,195 SUBTOTAL REVENUES

$ 538,010 NET BALANCE:

LIABILITIES/SOLUTIONS_________________

$8,409,185 NET FUND BALANCE

FOR FY 2009-10

BALANCE FORWARD

Revenue Comparison FY 2008-09 FY 2009-10

Budgeted

Countywide Revenues $284.0M $258.0M

Budgeted Fund Balance $14.3M (est) $8.4M________________________________________________________________________________________________________________________________

Total Available $298.3M $266.4M

Difference year over year = $31.9M

CAO RECOMMENDED


Budgeted


Budgeted Fund Balance $14.3M $5.5M________________________________________________________________________________________________________________________________



IF DEPARTMENT SOLUTIONS ARE NOT APPROVED AS RECOMMENDED


Budgeted


Budgeted Fund Balance $14.3M $0________________________________________________________________________________________________________________________________



IF NO FUND BALANCE AVAILABLE

exhibit fy 2008-09 revenue & liability status report 02/03/09

Documents

department projects

revenue shortfalls

department variances

expenditure shortfalls

filled positions

vacant positions layoff

grant funded positions

additional ncc