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Chief Administrative Office, Emergency Medical Services and Emergency Preparedness and Response Division, recommending the Board approve and authorize the Chair to sign a budget transfer moving appropriations from inter-fund transfers to intra-fund transfers within the Division to allow proper accounting of Cost Plan charges.
FUNDING: State and federal preparedness funding and funding from County Service Areas 3 and 7 (ambulance service fee revenue and special taxes).
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DISCUSSION / BACKGROUND
During the current fiscal year, the Board approved the transfer of the operations of various Emergency Medical Services and Emergency Preparedness (EMS/EP) programs from special revenue funds to the General Fund (20-1294, 10/20/20). The programs now operate within the General Fund, with full reimbursement from dedicated funding sources. It has since been determined that the method previously used to charge the Division its 2 CFR 200 Cost Plan allocation is not compatible with the new General Fund structure from an accounting perspective.
The EMS/EP Cost Plan allocation is currently combined with the Public Health Division of HHSA. The current budget provides for the full allocation to be charged to Public Health, and then a subsequent allocation would charge EMS/EP from Public Health. Previously, both programs were housed in special revenue funds, resulting in an accurate final accounting. However, with the EMS/EP programs now residing in the General Fund, the allocation flowing through Public Health would result in the charges being reflected as inter-fund (General Fund to special revenue fund) in EMS/EP. This inaccurately reflects the charges, as the cost plan revenue is recorded in the General Fund, and should be reflected in EMS/EP as intra-fund.
The recommended budget transfer adjusts the currently budgeted transfers such that the cost plan charges can be applied directly to EMS/EP without passing through Public Health.
ALTERNATIVES
Cost Plan charges ...
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