Title
The Chief Administrative Office, Parks Division, recommends that the Parks and Recreation Commission receive an overview regarding the County budget process and process for the Parks Administration, River, and Rubicon Programs. (Est. Time: 30 Min.)
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
The Chief Administrative Office, Parks Division, recommends that the Parks and Recreation Commission receive an overview regarding the County budget process and process for the Parks Administration, River, and Rubicon Programs.
Each year in late fall, County Staff begins the budget development process. Staff utilizes a Master Budget Calendar, available online, in order to meet important budget deadlines during the development process. Budget development may last up to six months each year. Government Code requires that the Recommended Budget be submitted to the Board of Supervisors on or before June 30th. County budget requirements are specified in California Government Code, Title 3, Division 3, Chapter 1. Budget and Tax Levy [29000-29144]. Designated budget staff in each department and / or division is responsible for preparation of a budget request which includes financial information and program information. Staff then submits this information to the Chief Administrative Office where it is reviewed, analyzed, and changes may be made based on a number of factors. Typically, the completed department/ division budget packages are due in late February. At the department/ division level, staff is typically working on budget from November through February.
Once the Recommended Budget is complete, it is presented before the Board of Supervisors. Members of the public and Department Heads are given the opportunity to provide statements/ feedback regarding the Recommended Budget at this time and the Board may direct that modifications be made. In September after the close of the previous fiscal year, the Board of Supervisors holds a final budget meeting and adopts the budget for the fiscal year. While this creates the approved operating budget for the fiscal year, Departments and Divisions still have the opportunity to make revisions throughout the fiscal year through Board approved budget transfers.
The Parks budget includes appropriations for overall Parks Administration, the River Management Program, and the Rubicon Program. The budgets for these programs have three primary components: revenue, salaries/ benefits, and services/ supplies. The Rubicon and River Management programs continue to receive funding from non-general fund sources. The River Management Program is funded by the River Trust Fund, per the River Management Plan, Section 10 (page 49) the River Trust Fund is identified as the basic funding source for improvements in the river corridor, including education programs, land lease / purchase, mitigation monitoring and reporting, staffing, and other management activities as specified in the River Management Plan. The Rubicon Program is primarily funded through grants (California Department of Parks and Recreation, Off-Highway Motor Vehicle (OHV) Division) with matching funds from Green Sticker funds (special revenue fund) and SMUD funds (special revenue fund).The Parks Administration program is primarily funded through general fund. However, supplemental funding is received from the Henningsen Lotus Park Trust Fund (for park related costs such as staffing and annual park passes) and grant funding (OHV Division Grant for the Sacramento-Placerville Transportation Corridor(SPTC)).
Not all Parks related items are budgeted within the Parks Division budget as different facets are handled by different departments and divisions. The following items are budgeted and handled by the listed departments and divisions:
Facilities Division
- Parks Maintenance
- Class I Trail Maintenance
- Capital Projects
Department of Transportation
- New Trail Construction (Class I)
Museum Division
- Rail Maintenance and Operations
Sheriff's Department
- Law Enforcement and Patrols for the Rubicon Trail, South Fork of the American River, and the SPTC
As mentioned above, the Facilities Division is responsible for the completion of Park projects and deferred maintenance list or "capital projects". Parks and Facilities staff works together to create a list of parks projects and deferred maintenance. However, it is not guaranteed that desired projects will be approved. Parks staff brings this information before the Parks and Recreation Commission (PRC) for feedback before final submission. This year, the Parks Division will request that Facilities is present at the PRC meeting to discuss the project list.
The Accumulative Capital Outlay (ACO) Fund is utilized for the majority of capital projects. However, some Parks projects in the ACO budget also utilize special revenue funds, if available. For instance, the Henningsen Lotus Park Trust Fund was utilized to build and complete the new shade structure.
Please note that special revenue funds exist for Pioneer Park, Henningsen Lotus Park, the River, and Joe's Skate Park. These funds exist as these features generate revenue through rentals or use fees. These funds are to be utilized for these purposes specifically. For example, Pioneer Park funds can only be spent at Pioneer Park. Special revenue funds have also been established for Quimby funds under the Quimby Act, Government Code Section 66477. Quimby funds can only be spent within the fund's defined boundaries as outlined on the Quimby zone map. These are the only special revenue funds that the Parks Division provides budget packages for and has oversight of.
ALTERNATIVES
N/A
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
N/A
CAO RECOMMENDATION / COMMENTS
Chief Administrative Office concurs with the Parks Division recommendation.
FINANCIAL IMPACT
N/A
STRATEGIC PLAN COMPONENT
Good Governance
CONTACT
Vickie Sanders, Parks Manager, 530.621.7538