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Chief Administrative Office recommending the Board direct the Auditor-Controller to process the attached journal interface distributing FY 2009/10 Mental Health costs to the Mental Health Services Act Division.
FUNDING: Mental Health Services Act
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Fiscal Impact/Change to Net County Cost: Total costs to be redisributed from the traditional Mental Health Division (Fund 11-110-001) to the MHSA Division (Fund 11-110-003) is approximately $3.9M. If these costs are not re-distributed there could be a significant impact to the County General Fund.
Background: The Health Services-Mental Health Division records all of its labor and overhead costs into various index codes, which serve as resource centers (cost pools), within fund 11-110-001. Using the Division's Health Cost Accounting System (HCAS), which includes a staff timekeeping module, the Divison is able to determine the fully burdened cost of each of its programs. The attached journal interface transfers the fully burdened cost of the Division's MHSA programs for the entire FY 2009-10 year from fund 11-110-001 to fund 11-110-003.
Reason for Recommendation: In January 2010, the Division submitted a journal interface to the Auditor-Controller's office to transfer the fully burdened cost of the MHSA programs for July 2009-December 2009. This interface was not posted by the Auditor-Controller and in the Spring it was determined that it would be more appropriate to process a journal interface that was based on actual costs. On Thursday, August 19 after 5 pm, a second interface was submitted to the Auditor's office to transfer the fully burdened costs based on actuals for July 2009 - June 2010. Errors were noted on this journal interface and a third interface is being prepared for submittal to the Chief Administrative Office. As soon as this 3rd interface is completed, it will be attached to this agenda item for approval.
The Auditor's office can not close the FY 2009-10 books until the attached j...
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