Title
Clerk of the Board of Supervisors recommending the Board receive and file the Board of Supervisors Fourth Quarter Budget Report and Final Year End Report including the FY 2010/2011 recommended budgets. (Cont'd 4/27/10, Item 37) (Est. Time: 1 hr.)
Body
History:
On October 2009 the El Dorado County Board of Supervisors adopted Policy D-5, Board of Supervisors Departmental Budget and Expense Reimbursement, requiring the Clerk of the Board to present a report of all expenditures, by district, at a regular meeting of the Board of Supervisors on a quarterly basis.
1st and 2nd Quarter Revenues and Expenditures Reports:
On February 9, 2010 the Board received and filed the Board of Supervisors Quarterly Budget Report for Fiscal Year 2009/2010 for the First and Second Quarters. At that time it was determined that the expenses were to be submitted to the Board on a monthly basis.
January 2010 Expense Report:
On March 23, 2010 the Board received and filed the January 2010 Expense Report, as follows:
The following expenditures were made within the Supervisorial Districts during the month of January 2010. All of the expenditures were for cell phone usage.
Attachment 2A shows the following expenditures:
Index Code 14000 - BOS - District 4 - Sub Object 4040 Telephone Company $ 66.52
Index Code 15000 - BOS - District 5 - Sub Object 4040 Telephone Company $107.80
Attachment 2B shows the following expenditures:
Index Code 12000 - BOS - District 2 - Sub Object 3004 Other Compensation $ 80.00
Index Code 13000 - BOS - District 3 - Sub Object 3004 Other Compensation $100.00
The total expenditures for the month were $354.32.
February 2010 Expense Report:
The following expenditures were made within the Supervisorial Districts during the month of February 2010. Attachment 3A does not show the telephone charges for District 4 & 5 however, they will show up in the March expenditures.
Attachment 3A shows the following expenditures:
Index Code 15000 - BOS - District 5 - Sub Object 4503 CSAC Conference Registration $180.00
Attachment 3B shows the following expenditures:
Index Code 12000 - BOS - District 2 - Sub Object 3004 Other Compensation $ 80.00
Index Code 13000 - BOS - District 3 - Sub Object 3004 Other Compensation $100.00
The total expenditures for the month were $360.00.
March 2010 Expense Report:
On June 8, 2009, file 09-0657, the Board directed the Clerk of the Board to work with the appropriate staff with ideas for policy changes to include "reimbursements beyond salaries and benefits were to be placed on the Board agenda monthly". The monthly expenditures are herein being reported for the month of March 2010. There are pool vehicle expenses which have been incurred but have not been billed to the department as the rental rates for FY 09/10 have not been finalized. The Department of Transportation has provided a report of all pool vehicle rentals, Attachment 4C, for FY 09/10 using FY08/09 rates. All expenditures are detailed below.
Attachment 4A shows the following actual expenditures:
Index Code 15000 - BOS - District 4 - Sub Object 4040 Cell Phone Charges of $66.35 for Feb 2010 invoice and $66.75 for Jan 2010 invoice for a total of $133.10.
Index Code 15000 - BOS - District 5 - Sub Object 4040 Cell Phone Charges of $115.28 for Feb 2010 invoice and $132.65 for Jan 2010 invoice for a total of $247.93.
Index Code 15000 - BOS - District 5 - Sub Object 4020 Rent & Lease Equipment for the Purchase of a cell phone for $272.31 with a partial reimbursement from the District Supervisor of $100.00 for a total charge of $172.31.
Attachment 4B shows the following actual expenditures:
Index Code 12000 - BOS - District 2 - Sub Object 3004 Other Compensation for the phone stipend of $40.00 per pay period for a total of $80.00 for the month.
Index Code 13000 - BOS - District 3 - Sub Object 3004 Other Compensation for the phone stipend of $50.00 per pay period for a total of $100.00 for the month.
Attachment 4C shows the following estimated expenditures:
Index Code 15000 - BOS - District 5 - Sub Object 4600 Transportation & Travel use of county vehicles from July 1, 2009 through March 31, 2010 for a total of $3,739.92.
Index Code 15000 - BOS - District 5 - Sub Object 4060 Fuel Purchases July 1, 2009 through March 31, 2010 for a total of $1,302.21.
Index Code 10000 - BOS - Clerk of the Board - Sub Object 4600 Transportation & Travel use of county vehicles for the CSAC conference for a total of $108.87.
3rd Quarter Revenues and Expenditures Reports:
Attachment 4D shows the revenues and expenditures for the third quarter of FY 09/10. It shows the details of all expenditures reported during this quarter for non salary and benefit expenses.
Attachment 4E shows the year to date actual revenues and expenditures through March 31, 2010.
Attachment 4F shows the budgeted expenses with the year to date projections and the actual reported revenues and expenditures through March 31, 2010. Please note that during the mid-year budget review the revenue projection for the Assessment Appeal Processing Fee was increased by $25,260 reducing the departments net county cost. The District 5 YTD Actual includes the adjustments from Attachment 4C and a reduction of $435.00 that is expenses under Index Code 010000.
4th Quarterly Revenues and Expenditures Reports:
Attachment 5A shows the actual 4th Quarter expenditures.
Index Code 12000 - BOS - District 2 - Sub Object 3004 Other Compensation for the phone stipend of $40.00 per pay period for a total of $272.00 for the quarter.
Index Code 13000 - BOS - District 3 - Sub Object 3004 Other Compensation for the phone stipend of $50.00 per pay period for a total of $340.00 for the quarter.
Index Code 14000 - BOS - District 4 - Sub Object 4040 Cell Phone Charges for March, April, May and June 2010 for a total of $369.34. Adjustments: A charge of $101.36 should be posted to index code 15000 making the adjusted total $267.98.
Index Code 15000 - BOS - District 5 - Sub Object 4040 Cell Phone Charges Charges for April, May and June 2010 and a reimbursement from the Supervisor of $47.23 for a total of $253.39. Adjustments: Add the March invoice of 101.36 and a reimbursement from the Supervisor of $99.07 making the adjusted total $255.68.
Index Code 15000 - BOS - District 5 - Sub Object 4605 Rent & Lease Vehicle from July 2009 through June 2010 of a total of $6,515.16.
Index Code 15000 - BOS - District 5 - Sub Object 4606 Fuel Purchases for a total of $2,051.17.
Index Code 15000 - BOS - District 5 - Sub Object 5300 Interfund for a total of $55.00 for towing a vehicle.
Attachment 5B shows final FY 9/10 Expenditures by District and comparisons for the FY 10/11 budget.