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Community Development Agency, Administration and Finance Division, recommending the Board approve and authorize the Chair to sign a budget transfer adjusting various program budgets for Fiscal Year 2013-2014 to accommodate operational changes required for the fiscal year. (4/5 vote required)
FUNDING: County Engineer Time & Material revenues, County Service Area No. 3 and County Service Area No.10 Funds, Airport Fuel Sales, Interest, Traffic Impact Mitigation Fees, Special District Fund Balances, General Fund Contribution (Meyers Landfill).
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Fiscal Impact/Change to Net County Cost
There is an increase of $651,000 to the General Fund Contribution budgeted for the Meyers Landfill resulting in a decrease to General Fund Contingency.
Additional funding is provided by County Engineer Time & Material (T&M) revenue, County Service Area #3 (CSA #3) and County Service Area #10 (CSA #10) Funds, airport fuel sales, interest, Traffic Impact Mitigation (TIM) Fees, and Special District fund balances, with an offsetting reduction in United States Forest Service (USFS) funding.
Background
During the creation and implementation of the Community Development Agency (CDA), there were several issues which were still dynamic at the time the FY 2013-14 budget was created. One of these was the method of allocating the administration costs to the supported programs versus direct charging. Salary costs for Administration staff that provides direct program support to Cemetery Operations and Special Districts (Zones of Benefit) will be directly borne by those budget units. Administration overhead costs are now to be spread based on percentage of salary costs for each program, therefore a budget transfer is needed to accommodate the correct distribution of salary costs and overhead allocations. This transfer would move budgeted salary appropriations from the CDA Administration and Finance Division to Cemetery Operations and Special District Administration.
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