Memorandum
Date: September 19, 2023
To: The Honorable Lake County Board of Supervisors
From: Susan Parker, County Administrative Officer
Stephen L. Carter Jr. Assistant County Administrative Officer
Casey Moreno, Deputy County Administrative Officer
Subject: 1:30 P.M. - PUBLIC HEARING - (Continued from September 12, 2023) Consideration of the Final Recommended Budget for Fiscal Year 2023/2024 for the County of Lake and Special Districts Governed by the Board of Supervisors
Executive Summary:
We are pleased to present, for your Board’s consideration, the Fiscal Year (FY) 2023-24 Final Recommended Budget. This memorandum is intended to serve as an update to our June 9, 2023 memorandum introducing the FY 2023-24 Recommended Budget. For your reference, that memorandum is also attached to your agenda packet as much of it is still applicable.
Fund Balance Available(carry-over): decreased by just over $11 million from FY 2022-23 to FY 2023-24. This is due to just under $5 million of ARPA funds being spent or transferred to non-general fund departments. There was also $3.5 million transferred to the General Reserve and just under $4 million transferred to the Building and Infrastructure Reserve in FY 2022-23.
American Rescue Plan Act (ARPA) also known as State and Local Fiscal Recovery Funds (SLFRF): The County received $12,506,226. Of that, $4,752,947 has been spent or transferred to non-General Fund departments. $7,711,303 has been budgeted to be spent this fiscal year. $1,000,000 was used to create a Housing trust fund which is reported under reserves. Leaving a balance of $41,976 unbudgeted of the housing and economic allocation.
Allocations that have changed since the board last approved the committee’s recommendation:
|
Project |
Approved |
Proposed |
|
Mobile Library Vehicle |
200,000 |
150,000 |
Countywide Credit Card Acceptance |
|
|
|
|
|
Content Management System |
|
|
|
|
|
New - Ambulance Support (Medical Director for 3 years) |
|
|
Testing & Vaccination Sites |
|
|
|
|
|
Kelseyville Senior Center |
|
|
Property tax: The increase in property taxes received between FY 2021-22 and FY 2022-23 was $1,086,898, which equated to a 3.62% increase.
Sales Tax: Bradley-Burns (1%) Sales tax revenues received in FY 2022-23 equaled $4,422,279 which was an increase of $129,784 over FY 2021-22. Prop 172 sales tax revenues for FY 2022-23 equaled $4,472,693 which was a decrease of $296,007 compared to FY 2021-22.
Transient Occupancy Tax: Transient Occupancy Tax (TOT) revenues totaled $780,349 in FY 2022-23 which was a decrease of $138,102 compared to FY 2021-22.
Cannabis Tax: Cannabis tax received a revenue of $1,808,378 in FY 2022-23 which was a decrease of $4,606,537 from FY 2021-22.
Reserves: Staff recommends increasing the following reserve accounts using a portion of the FBA (carry-over).
|
Fund |
Title |
Amount |
|
151 |
General Reserves |
500,000 |
|
|
|
|
|
|
|
General Designated Reserve |
|
|
|
|
Capital Assets: The FY 2023-24 Final Recommended Budget includes funding for a number of capital projects, many of which are supported by grants or other special funding, including, but not limited to:
|
New Projects |
|
Southshore expansion project - Mental Health |
$426,000 |
|
Replacement of vehicles - Special Districts |
|
|
Replacement truck box - Animal Control |
|
|
Jail cameras, server storage, upgrade and replacement - Sheriff |
|
|
Backup storage for jail camera server - Sheriff |
|
|
Logging Recorder - Sheriff |
|
|
|
Decreases to Previously Approved Projects |
|
Replacement of Unmarked Vehicles for Department Use - Sheriff |
$282,021 |
$(128,114) |
Replacement Pursuit Vehicles - Sheriff |
|
|
Lake County Parks Parks Beautification Project (Caltrans Clean CA Grant) |
|
|
Lakebed Recovery Project - Special Districts |
|
|
Requested Positions additions since recommended budget:
1 Accountant I/II - BU 1122 (Acct Tech position will be removed at next vacancy)
1 Capital Project Manager - BU 1671
1 Facilities Maintenance Supervisor - BU 1671 (Facilities Maintenance Lead Worker position will be removed at next vacancy)
1 Accountant Technician - BU 2112 (removed Acct Tech Sr.)
1 Staff Services Analyst - BU 2702 (removed Grant Manager)
1 Staff Services Analyst - BU 2703
2 Supervisors BH Clin Spec - BU 4014 (removed BH Prog Mgr. position)
The cost of new General Fund positions included in the Final Recommended budget is absorbed within the department’s net county cost.
Fiscal Impact:
Your approval of this Recommended Final Budget will enable the County to meet its statutory obligations and continue operations for FY 2023-24.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ☒ Not applicable
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)
☐ For Technology Purchases: Vetted and Supported by the Technology Governance Committee <http://lcnet.co.lake.ca.us/Assets/Intranet/Intranet+Forms/Information+Technology/AdvPlan.pdf> (“Yes,” if checked)
☐ Other (Please describe in Executive Summary)
Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply): ☒ Not applicable
☐ Well-being of Residents ☐ Public Safety ☐ Disaster Prevention, Preparedness, Recovery
☐ Economic Development ☐ Infrastructure ☐ County Workforce
☐ Community Collaboration ☐ Business Process Efficiency ☐ Clear Lake
Recommended Action:
1) Adopt the Resolution Adopting the Final Recommended Budget for Fiscal Year 2023-24 as detailed in the attached, incorporating any changes desired by your Board following budget hearings.
2) Adopt the Resolution Establishing New Classifications, the Effective Date Thereof, and Amending the Position Allocation Chart for Fiscal Year 2023-24 to Conform to the Adopted Budget.