Title
Development Services recommending the Board authorize the Chair to sign the Fiscal Year 2009-10 budget transfer decreasing General Fund contingency by $272,037 to backfill revenues within the planning fee special revenue account that have been over-recognized in multiple fiscal years. (4/5 vote required) (Est. Time: 15 Min.)
FUNDING: General Fund.
Body
BUDGET SUMMARY:
Total Estimated Cost $272,037
Funding
Budgeted $
New Funding $
Savings $
GF Contingency $272,037
Total Funding Available $272,037
Change To Net County Cost $272,037
Fiscal Impact/Change to Net County Cost: The decrease in General Fund contingency results in less fund balance available to carry forward into FY 2010-11.
Background: The DSD established a Special Revenue Account 7729302 (Account) in 2004 to handle deposits on Planning Time and Material (T&M) projects. Funds were initially moved into this account in 2006 after the T&M process was established by the Planning Services Fee Schedule adopted by Board Resolution 58-2006.
There were numerous challenges in the establishment of a working T&M process. In order to implement this new process, multiple computer programs were revised or created. Unfortunately, the Land Management Information System (LMIS) utilized in DSD does not have a time tracking function or the capability to create bills. Therefore DSD created a separate time tracking and billing system utilizing an ACCESS database. In late 2009 it became apparent that there was a fundamental problem in the database system. The Account was not reconciling with the County financial system resulting in insufficient cash in the account to cover billable time.
In April 2010 the Internal Auditor within the Chief Administrative Office in addition to DSD staff was assigned to focus on the Planning T&M process and reconciliation of this Account. By July 2010, the overall problem was identified and the Plann...
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