Receive the 2024-25 Midyear Budget Monitor report, adopt a budget resolution amending 2024-25 revenues and appropriations, and approve changes to the 2024-25 Authorized Equipment List. (General fund impact: $517,473) (4/5 vote required) (Haynes/Liddicoet) (Est. Time: 15 min.)

This report provides the Board of Supervisors with a midyear update on the 2024-25 budget.  As part of the budget monitoring process, year-end revenue and expenditure projections were developed by each department and reviewed by the Department of Financial Services.  Overall, most departments are projected to end the year in balance.  The sections below provide additional information on departments and program areas that are projecting significant variances or that require close monitoring.  A detailed summary of the midyear projections for each department is provided in Attachment A. For those budget units where staff recommends a budget adjustment, it is noted in the narrative and included in the budget resolution provided in Attachment B.

In alignment with direction from the Board, requested position additions, deletions, conversions and reallocations have been included in departmental narratives.  Unless otherwise directed by the BOS, an HR Comprehensive Item containing the referenced HR items will be included for approval on the March 11, 2025, BOS agenda.

Agriculture: Agriculture is projecting to end the fiscal year with a positive net variance of approximately $240,000 primarily due to vacancy savings. 

Vacancy savings are due to several administrative positions being vacant for the majority of the fiscal year, including an Administrative Clerk and Office Support Specialist position. Recently, the department has filled the Office Support Specialist and will delete the Administrative Clerk, which has been hard to fill. The department also expects to generate slightly more state revenue, about $50,000, due to increases in Mill and Unclaimed Gas Tax payments.

The department requested to transfer $16,000 of savings from Services and Supplies to Capital Assets to purchase ESRI mapping software to assist with trapping programs. It is recommended this amount is transferred from the Agriculture’s Equipment Replacement Fund Reserves as that funding is available for this purpose and does not negatively impact the General Fund.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Agriculture budget as described above.

Assessor/Clerk-Recorder/Elections: The Assessor/Clerk-Recorder Elections department is projecting a positive variance of $344,000, with savings anticipated in each of the department’s divisions.  

The Assessor’s Office is projecting a positive variance of approximately $85,000, which is primarily due to vacancies in the unit.  Throughout the year, an Appraiser III and a Senior Appraiser were vacant and eventually filled with internal candidates.  As a result of the internal promotions, two appraiser positions remain vacant, leading to salary savings in addition to a Deputy Assessor vacancy that may take several months to fill. 
  
The Elections division is also projecting to end the fiscal year with a positive variance of $225,000.  These projections include the addition of the Voting Systems Replacement Grant for $59,577 and the HAVA Elections Technology and Security Grant for $69,610.  Though these grants resulted in additional revenues for the division, overall, revenues related to Elections services saw a reduction due to fewer than anticipated reimbursable elections being held within the fiscal year and timing issues with anticipated donations. Expenses in the unit are also projected to be under budget.  Cost savings in the unit are driven by savings in postage ($75,000), ballot printing costs ($130,000), Vote Center Staffing ($50,000) and translation costs related to the 2024 Presidential Election ($20,000).   

As part of the HAVA Elections Technology and Security grant, ACE will be contributing $23,000 to the replacement of the Administration Buildings Access Controller ($50,000) with $27,000 coming from the Accumulated Capital Outlay Fund.  This budget adjustment is reflected on Attachment B.  

The Clerk Recorder’s office is also expected to end the year with a positive variance of $34,000.  This is primarily due to higher-than-expected returns within the division’s restricted fund balances as well as an increase in anticipated Recording fee revenues.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Assessor/Clerk-Recorder/Elections budget as described above.

Capital Improvement Program: The Capital Improvement Program is projecting a positive net variance of $12.8 million due to primarily to the Walnut Park Library project.

The Walnut Park Library fund is projecting a year-end positive variance of $12.7 million, as the exact timing of construction expenditures is currently unknown.  Additionally, the project is also anticipating receipt of funding from the City of Davis to occur during the current fiscal year, though that could vary as well.  More refined projections are anticipated to be available for the Third Quarter Monitor.

Adding slightly to the projected surplus in the Capital Improvement Program are interest earnings in the Monroe Jail Expansion project ($37,000), and Esparto Park Project ($2,100).

Colusa-Sutter-Yolo Regional Child Support Agency: The Colusa-Sutter-Yolo Regional Child Support Agency (RCSA) is projecting a positive net variance of $372,000 due primarily to vacancy savings. The department has requested to shift $64,000 of these vacancy savings to fund additional outreach, advertising, and complete some needed renovations to their building. Additionally, the department lost a vehicle this year and would like to use the savings to purchase a used vehicle.  Staff recommend approval of this request, as it is comprised 100% of state and federal funds and the department would be at risk of losing funding if not utilized this fiscal year.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust Child Support Services’ budget as described above.

Community Services: The Community Services Department is projecting a positive net variance of $5 million, due mostly to vacancy savings in several divisions, overall cost efficiencies being realized, and some projects being delayed. Of that $5 million, only about $150,000 consists of general funds.

The only division projecting a slight negative variance in the Community Services department is Climate Sustainability, which is projecting just over $5,000 negative variance. This is due to the shift of a position that was originally allocated to the Planning Department to Climate Sustainability mid FY-25.  Recommended adjustments include correcting this position shift while adding no net county cost.

The Roads & Public Works division is currently projecting an $850,000 positive variance. This is due to numerous vacancies throughout the first half of the fiscal year. The division has begun budgeting all road projects in full each fiscal year, even though the majority of projects take multiple fiscal years to fully implement. It is expected that further savings will be projected with the Third Quarter monitoring when a true-up of these multi-year projects are forecasted.

The Cache Creek Area Plan division is projecting a $1.6 million positive variance due to several factors. Most notably, the division originally planned to transfer approximately $1 million to a new fund for the Cache Creek Parkway. However, after further discussion, it was determined the transfer was unnecessary – creating most of the variance. Additionally, there has been less work completed on projects than expected contributing to the remainder of the positive variance, as well as delayed receipts in state revenues from prior fiscal years.

The Landfill is currently projecting a $1.2 million positive variance due most significantly to saving $800,000 in the groundwater extraction well pumping and piping system improvement. The division originally adopted $1.3 million for the project but have worked with the Water Board to find alternative ways to achieve the same extraction well improvements at less cost. Currently, the Landfill is projecting to only spend $500,000 of the $1.3 million approved on the project. Additionally, some small vacancy savings and other operational savings have created the overall positive variance.

The Cannabis division is currently projecting a $180,00 positive variance due to additional revenues in interest earnings and license fees. The division is anticipating additional expenditures of about $140,000 due to some one-time legal expenses. The division is anticipating covering this additional expense internally but may require future appropriations which are available from current year revenues to cover the cost.

County Administrator’s Office: The County Administrator’s Office (CAO) is projecting to end the fiscal year within budgeted amounts. While the department remains overall balanced, there are ongoing concerns regarding the finances of Yolo Electric, which oversees electrical management for the County. Given fire-related damage and other repair issues at various County-owned and operated solar arrays, Yolo Electric is anticipating high overages in electrical costs which will be incurred by various other County departments and agencies.  Staff in both the CAO's office and DFS are closely monitoring the fiscal component of this issue, while the General Services Department diligently works to repair the issues.  Staff anticipates being able to provide a revised projection at Third Quarter, once repairs on several County-owned and operated solar arrays are underway and/or completed.

Countywide: Countywide is projecting a year-end net positive variance of $2.3 million primarily due to higher than anticipated Development Impact Fees ($2.0 million). If not utilized this fiscal year, these revenues will fall to fund balance and will be available for reappropriation in future fiscal years.  Additional revenues are also anticipated in the Chula Vista ($174,000) and Demeter ($130,500) funds.  General Purpose revenues are also expected to have a net positive variance of $395,000 due largely to higher than anticipated interest earnings.  Other funds in Countywide are also anticipating additional revenues, due largely to interest earnings.

A portion of these additional revenues is offset by an anticipated deficit in the Public Safety Memorandum of Effort unit.  The Public Safety MOE was established as a result of the implementation of Prop 172, and provides a Public Safety threshold of minimum funding, known as a Maintenance of Effort (MOE).  The current County interpretation of this threshold of funding requires the County General Fund to finance expenditures associated with vehicle purchases, vehicle maintenance, emergency equipment repairs, building maintenance, IT Charges, cost-plan, or A-87 charges, and 50% of public liability insurance separate from the operating budgets of the District Attorney and Sheriff’s operating budgets.

Despite an overall surplus in Countywide, staff recommend the use of $348,000 in General Fund Contingency to fund anticipated overages in electrical expenses for General Fund departments for the second, third and fourth quarters of the fiscal year.  Staff will continue to carefully monitor expenses in this unit and attempt to absorb future costs but do anticipate additional adjustments to offset higher than anticipated electrical costs will be required by the end of year.  An update will be provided with the Third Quarter monitor.

There are a series of adjustments to the Accumulated Capital Outlay fund included with the midyear report, these include updates the Admin Building door controllers, and replacements of the water softener at the Sheriff Admin building ($19,859) and gutters at the Sheriff Boat and Evidence Storage building ($17,750).  These are being funded with available fund balance.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Countywide budget as described above.

County Counsel: County Counsel is projecting to end the fiscal year with a negative net variance of $15,000 primarily due to unanticipated costs of a new attorney hired in the conflict panel. The incumbent attorney is set to retire; however, there were two months of overlap with the new attorney costing the division $17,000. Offsetting this deficit is a projected $2,700 savings in County Counsel’s primary operations due to minor savings in rent and lease equipment and some savings for the Chief Assistant Counsel and a Senior Deputy Counsel due to underfilling these positions at a lower step than what was budgeted. Staff recommend $17,000 of General Fund Contingency to offset this deficit.  

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the County Counsel budget as described above.

County Service Areas: The County Service Areas are projecting to end the fiscal year with a negative net variance of $119,000, due to unforeseen costs that the department is currently tracking. The department may request adjustments with Third Quarter monitoring but has identified available fund balances to cover any additional expenses.

Wild Wings Water is projecting a negative variance of approximately $120,000 due to increased utility charges as well as additional costs associated with redesigning the Wood Duck Well. The Adopted Budget for the unit projected contributing $240,000 to fund balance, so if costs continue to come in over expectations, this will be requested to transfer to operational spending.

Wild Wings Golf Course is projecting a negative variance of approximately $80,000 due to additional costs in shifting management of the golf course mid fiscal year. Additionally, utility expenses have increased significantly. Some of this will be offset by additional fees collected from golfers; however, continued tracking is needed before adjustments are necessary. The department is also considering refinancing a loan and will report back on the findings.

El Macero Streets is projecting a negative variance of approximately $28,000 due to some unforeseen costs in landscaping, irrigation system repairs, and the approved El Macero Street Calming project. This unit has fund balance available to cover the additional expenses and will be requested for appropriation at a later date if needed.

El Macero Water is projecting a negative variance of about $23,000 due to an increase in utility charges that are significant over prior years. The unit has available fund balance to cover and will be requesting appropriation of these funds at a later date if needed.

Debt Services: Debt Services is projecting an overall positive net variance of approximately $21,000 primarily due to investment earnings. Capital improvement bonds debt service is projecting a minor deficit of $2,000 due to an unbudgeted expense for the arbitrage rebate analysis. Staff recommend the use of $2,000 in ACO funds to fund this expense.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Debt Services budget as described above.

District Attorney: The District Attorney’s Office is projecting an overall positive net variance of approximately $577,000. A significant portion of this variance, $459,000 is occurring in the Special Revenue funds of the District Attorney, including Consumer Fraud and Environmental Protection ($94,000), Vehicle Licensing ($119,000) and the Multi-Disciplinary Interview Center ($96,000) among several others. The majority of these savings are related to ongoing personnel vacancies in several of these programs. Any savings in these units will fall to fund balance and can be reappropriated in future fiscal years.

Within the Public Safety fund, the department is projecting a $120,000 net positive variance.   The Criminal Prosecution division is currently projecting a net positive variance of $270,000.  The division is projecting lower than anticipated grant reimbursement revenue ($368,000) in several of its grants and programs, including Witness Protection, Re-sentencing Pilot Program and Organized Retail Theft.  However, these reductions are offset by reductions in expenditures. The department is also currently projecting an additional savings in Services and Supplies ($281,000) related to savings related to the Racial Justice Act but notes that the volume of those cases can fluctuate rapidly.  The department anticipates being able to provide a more refined projection with Third Quarter monitor. Staff recommend an addition to the 2024-25 Equipment List to reflect the purchase of a grant funded vehicle in the Retail Theft unit, which was inadvertently omitted from the Equipment List during the Adopted Budget process.

The Restorative Justice Partnership is projecting a negative net variance of $32,000 due to higher than anticipated expenses in the Federal Justice Assistance Grant.  Staff note that concerns regarding the reliability of Federal funding streams may further impact this division.  

Special Investigations is projecting a year end surplus of approximately $17,000.  Due to lower than anticipated revenues in the Auto Fraud and Workers Compensation programs, staff are working elsewhere in order to keep the unit from falling into a deficit.

Financial Services: The Department of Financial Services is projecting to end the fiscal year with a positive variance of approximately $220,000, primarily due to salary and benefit savings of $521,000. There are several vacancies throughout the department currently including an Auditor II, Auditor III, and Property Tax Supervisor, as well as the Deputy Chief Financial Officer assisting HHSA for a portion of the fiscal year. Countering the savings is a deficit of $54,000 in the intrafund transfers due to Satellite Finance charges coming in lower than anticipated. In addition, a decrease in treasury pool cost reimbursement offsets the savings by about $230,000 due to the incumbent accounting manager leaving and a new one being hired afterwards.

General Services: The General Services Department is projecting to end the fiscal year with an overall positive variance of $645,000. The positive variance can be attributed mainly to surpluses in the Facilities ($211,000), Procurement ($208,000), Graphics ($567,000), and Parks ($245,000) divisions.

The Facilities Division is projecting a positive net variance of $211,000.  Revenues in the unit are anticipated to be higher as the division had an unbudgeted reimbursement from the Accumulated Capital Outlay Fund for repairs to the District Attorneys primary location.   Salary and Benefits savings of $289,000 are projected as the department had vacancies which include a Projects Division Manager, Project Coordinator and Building Craftsmechanic.  These unplanned expenses with the District Attorney’s primary location, along with the reclassification of revenues from Expense Transfer Reimbursement to Interfund revenues are included in the division’s projections.  The department is requesting appropriations of $50,000 for an Access Controller upgrade at the Administration Building with $23,000 coming from ACE (HAVA Grant) and the remaining $27,000 coming from the Accumulated Capital Outlay fund.

The Procurement variance is tied to three vacancies in the division throughout the fiscal year that include a Procurement and Contract Services Officer, Procurement and Contract Services Specialist, and an Associate Procurement and Contracts Services Specialist. The department is anticipating filling these positions quickly.

The Graphics division is projecting to the end the fiscal year with a positive variance of $57,000.  Graphics has seen an increase in services requests for external departments this fiscal year.  Due to the uptick, the division is requesting to increase their services and supplies budget by $20,000 and increase revenues by $20,000 to recognize the additional revenues for the expected increases in services provided.

The Parks Division is projecting to end the fiscal year with a positive variance of $245,000. Salary and benefit savings of $116,000 are anticipated in the unit as a Park Supervisor and two Parks Facilities Workers were vacant for portions of the fiscal year.  Additionally, the department is requesting to make adjustments to the Parks budget by reducing revenues and expenses in the unit by $145,177 to move costs from the Parks Budget to the Knights Landing Park Capital Project fund for proper budgeting.

Tuli Mem Park and Pool is anticipating ending the year with a negative variance of $75,000.  This is due to an increase in pool operations and ongoing legal fees due to litigation over the sports fields at Tuli Mem.  The department is requesting an increase in services and supplies of $40,000 for these increases in expenses that is to be transferred from Salary and Benefit savings in the Parks division. If additional adjustments are needed, they will be included with the Third Quarter Monitor.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the General Services budget as described above.                  
                                 
Health and Human Services Agency: The Health & Human Services Agency has continued updating their accounting structure into the 2025-2026 Fiscal Year, and this midyear projection includes appropriations to further update these structural changes in how HHSA accounts for certain revenues. Specifically, realignment and IGT revenues are being appropriated in their individual funds as well as the base operating HHSA fund. This is solely an accounting adjustment and does not change their funding levels or services for the fiscal year. The total accounting adjustment of $68,889,679 is requested to be appropriated to show these revenues and transfer into the HHSA operating budget.

Outside of this process, HHSA is projecting a positive net variance of about $780,000 for the end of the fiscal year, primarily due to vacancy savings throughout their branches. The majority of these positions are funded by intergovernmental revenues, which limits the net benefit in county savings. There are no requested funding additions for HHSA at this time. Additional changes by branch are noted below.

Adult & Aging is projecting a $320,000 positive variance due to approximately $3 million in savings related to position vacancies throughout the branch. This is offset by an increase of $2.3 million in Behavioral Health contracts. Additional changes are due to accounting methodology shifts in how overhead and administrative time is charged to the unit.

The Public Health branch is projecting to end the year balanced, with overall increases in revenue and expenditures of about $150,000. This is due to an increase in the Yolo County Children's Alliance contractual payment which has already been approved by the Board.

The Service Centers branch is projecting to end the year balanced, with overall decreases of approximately $7.5 million in both revenues and expenditures. This is due mostly to vacancy savings and decreases in administrative overhead as a result of accounting methodology shifts. Additionally, $1.5 million was saved due to double counting some operational costs in the Adopted Budget.

The Child, Youth, & Family branch is projecting a small positive variance of about $30,000, due mostly to vacancy savings projected at $5.6 million for the fiscal year. This is mostly offset with decreased intergovernmental revenues. Additionally, mental health contracts are projecting $1.8 million under budget.

HHSA has also requested several position conversions, extensions, and additions with the mid-year package. These are detailed in the tables below. Several limited term positions are recommended for extension through June 30, 2025 as their funding has been identified and appropriated for Fiscal Year 2024-25. Extensions beyond that date and other midyear position requests are not recommended for approval and will be submitted by the department with the Recommended Budget and weighed in context with the County’s overall fiscal picture. Four position conversions regarding staffing at the Davis Crisis Center require more urgent consideration and will be brought to the Board for further discussion in March. Those positions are highlighted in yellow below.

Positions Recommended to be Extended to June 30, 2025:
 

Position Requests Not Recommended for Approval at This Time:
 

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Health and Human Service Agency budget as described above.

Human Resources (HR): Human resources is currently projecting a negative net variance of $177,852.  This variance exists in the Risk Management division of Human Resources ($771,180) where charges for the California Joint Powers Risk Management Authority (CJPRMA), a statewide member-directed risk retention pool that was established to provide excess general liability coverage for its members, were posted but not budgeted for.  

The main HR Operating Budget is projecting a surplus of $258,881.  These savings are primarily due to vacancies in the unit that include a Personnel Analyst, Senior Personnel Analyst, Human Resources Director, and Human Resources Manager ($236,091).  Additionally, savings are projected in many services and supplies accounts within the unit resulting in additional savings of approximately $14,000.  

Innovation and Technology Services (ITS): The ITS department is projecting a positive net variance of $1,025,000.  Within the Innovation Technology Services Unit, a surplus of approximately $1,000,000 is projected. This is primarily due to anticipated savings in salaries and benefits of $791,000 due to the underfilling of positions and vacancies throughout the year. Additionally, savings of $372,000 are anticipated in Services and Supplies as many planned expenses have come in under budget including training expenses and savings with certain software licenses.  The entirety of this savings is not being realized due to the inability to bill for vacant positions.  The department will be completing a true-up to adjust the differences in budgeted versus actual costs at the end of the fiscal year that may result in lower IT charges to County departments. 

The Telecom division is projecting to end the year in a deficit of $7,500.  This variance is primarily due to a reduction in revenues of approximately $68,000 due to vacancies in the unit reducing the amount charged to departments for Telecom services.  As with ITS unit, the department will be completing a true-up to adjust the budgeted versus actual costs at the end of the fiscal year.  

Lastly, the Equipment Replacement fund is anticipating a surplus of approximately $28,000 due to unbudgeted interest earnings.  It is expected that these savings will fall to the Equipment Replacement fund balance at the end of the year.

Library: The Library is projected to end the fiscal year with a positive net variance of $162,000 due to vacancy savings and investment earnings pool. These vacant positions include: Library Regional Supervisor, Librarian II, and several Library Assistants, saving the department approximately $209,000. In contrast to the savings, there was a significant increase in the amount of building maintenance costs that were not budgeted and included carpet cleaning, repair of skylights at the Winter’s Community Library, a new HVAC system at Arthur F. Turner’s (AFT) Community Library, replacement of water heater and gas line at AFT, as well as repair of automatic doors at the Davis Library. In order to offset this cost, the department is requesting to transfer $200,000 from salaries and benefits savings to services and supplies.

Staff recommends approving the budget adjustments as reflected in Attachment B to amend the Library budget. 

Probation: The Probation Department is projecting a positive net variance of approximately $556,000 by the end of the year.

The largest saving comes from Juvenile Justice Realignment of $341,000 due to savings on the El Dorado County Contract. Probation had contracted out with El Dorado County for any youths ordered to be in Secure Youth Treatment Facility (SYTF). Only one youth is in their custody when the contract provided for two assigned youths, saving the department $289,000. The department is requesting to transfer $350,000 from SYTF to Juvenile Detention Facility (JDF) to help fund overages in costs that includes overtime, extra help, food, clothing, and supplies due to the census increase of 2-3 youths to now 15-20 youths.

Juvenile Probation Services is showing a large savings of $425,000 primarily due to $489,000 in salary savings. However, this is incorrect. Two Deputy Probation Officer II were incorrectly budgeted in this division when they were supposed to be in Youthful Offender Block Grant Program (YOBG). In response, YOBG’s division is projecting a deficit of $110,000. The department is requesting to transfer $326,656 from juvenile probations to YOBG to correct this error. Additionally, the department is requesting to correct a deputy Probation Officer I that was put in an invalid budget unit in probation and should have been in juvenile probation services ($136,345).

Probation’s Community Corrections Partnership (CCP) Unit is projecting a positive net variance of $198,000 primarily due to salary savings and contractual savings. One Deputy Probation Officer II is being held vacant, saving $191,000 in salary savings. The contract with Sacramento County Office of Education (SCOE) provide teachers and classes regarding probation to the community. They are never fully staffed, and classes are based on referred volume which varies resulting in savings of $200,000. In addition, Young Adult Court has been in the planning stages for over a year but based on a couple of obstacles such as not having enough caseload or difficulties partnering up with a Community Based Organization, it will not be starting this fiscal year saving an additional $197,000. Offsetting these expenses is a lower reimbursement from intrafund transfer from CCP by $407,000. Furthermore, there is a need to fund increasing expenditures for the Secure Continuous Remote Alcohol Monitoring (SCRAM) program by $83,000. As a result, the department is requesting to increase expenditures by $83,000 with a reimbursement in intrafund transfers.

The Adult Probation Services division is projecting a surplus of $165,000 primarily due to a vacant position - Deputy Probation Officer who left in September 2024. There’s also a $9,000 in savings in capital assets due to the original truck not being available so the division opted to purchase a cheaper one. The department is requesting to make a budget correction for a Homeland Security Grant Program (HSGP) revenue for radio purchase that wasn’t budgeted this fiscal year $13,760. 

The Juvenile Detention division is projecting a negative net variance of $397,000 primarily due to the lack of funding for a $400,000 utility bill and a census increase in the juvenile detention facility that was based on 2-3 youths but have now increased to 15-20 each day. Staff recommend the use of $152,000 of public safety contingency to pay for the utility bill that was not budgeted. Additionally, a transfer-in from SYTF of $350,000 is also requested to cover for the expenses of the census increase as well as the Solano County contract that houses one youth.

The Probation CCP Administration unit projects a negative net variance of $140,000 due to the CCP Planning allocation being reduced to zero as the funding has been removed from the Governor’s budget before final budget passage. No fiscal activity will occur this fiscal year. The fund balance remains positive from prior year’s allocations.

In the Adult Probation services, the department is requesting for a budget correction to remove a Deputy Probation Officer II that was placed in the wrong cost center to the right one ($193,248).

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Probation Budget as described above.

Public Defender: The Public Defender is projecting to end the fiscal year with a positive net variance of approximately $22,500 due to interest earnings in the department's Community Corrections Partnership (CCP) unit. These additional earnings will fall to the Public Defenders' specific CCP fund balance and will be available for reappropriation in future fiscal years.

The primary Public Defender’s unit is anticipated to end the year within budget, despite a small deficit in salary and benefits ($26,000) due to small adjustments in benefits received by staff.  This increase in expenses is being offset by small projected savings in Services and Supplies ($5,000) and additional revenues related to interest earnings ($21,000).

Sheriff: The Sheriff’s Office is projecting to end the fiscal year with an overall surplus of approximately $4.16 million, nearly all of which will have a positive impact to the general fund. While a majority of the Sheriff’s Special Revenue funds are projected to end the year with positive net variances ($404,000), the Sheriff’s Community Corrections Fund is projecting a negative net variance of ($406,000).

The Public Administrator is projecting a surplus of $40,000 due to savings in Salaries and Benefits, due to lower than anticipated use of overtime and standby during the first half of the year. Similarly, the Civil division is also anticipating a year-end positive variance of $84,000, due to delays in filling vacancies in the first half of the fiscal year and incidental savings in Services and Supplies.

The Coroner’s division is currently projecting a positive year-end variance of $40,000.  The majority of that savings is in Salaries and Benefits and is the result of lower than anticipated extra help and overtime costs, as the demand for pathology services was lower than anticipated in the first six months of the fiscal year. The department anticipates being able to project a more accurate year-end variance during the Third Quarter monitoring process.

The Management division is projecting a $158,000 surplus due to a series of vacancies experienced in the first half of the first fiscal year.  The department has requested use of these savings to fund replacement the following:
 

The Patrol division is projecting a $1.54 million net positive variance.   Of the total surplus, $1.4 million is due to a series of vacant positions and $80,000 in service and supplies savings.  Services and Supplies are under budget due to various minor equipment that has not been purchased and unspent appropriations related to vacant position costs such clothing are also contributing to the surplus.  Given the sizable projected savings in Salaries and Benefits, the department has requested the use of salary savings to fund the following mid-year purchases:
 

The Detention division is projecting a $2.23 million surplus largely attributed to approximately 28 vacant Correctional Officer positions and a reduction of Services and Supplies due to a lower detention population. With the projected Detention expenditure surplus, the department is requesting to fund the following mid-year purchases:
 

At this time, staff do not recommend approval of any of these requests due to the ongoing uncertainty of the County’s financial situation.  However, once a clearer picture of the County’s financial outlook is available at the Third Quarter monitor, these requests will be reevaluated.  Once informed of this, the department worked to absorb the cost of several of these items within their existing appropriations.  As such, staff recommend the addition of the vehicle speed trailer, inventory tracking software and 15 Toughpads to the equipment list. 

Sheriff’s Community Corrections Partnership (CCP) division is projecting a $406,000 deficit due to the application of a salary savings factor and lack of vacancies within the unit.  The department does have additional CCP fund balance available ($131,587) that they have requested be appropriated to assist in reducing the size of their projected deficit. The department will also continue monitoring CCP expenditures with the intention of attempting to further reduce the projected deficit by year-end.   

The Small and Rural special revenue fund is projecting a surplus of $317,000 due to lower than anticipated staff time being allocated to this unit. Net negative variances in both Civil Process Equipment and Civil Process Vehicles will be offset by smaller than budgeted contributions to fund balance, or use of available fund balance.

Public Safety Sales Tax and Realignment Revenue: Major Countywide revenue sources came in below budget in the first six months of the 2025-26 fiscal year due to poor sales tax returns at the state level.

1. 1991 Realignment: The revenues are projected to end the year 0.5% ($150,000) under budget due to poor sales tax returns at the state level. There are known erroneous receipts in these accounts which the County is awaiting State correction.
2. 2011 Realignment Health and Human Services: The revenues are projected to end the year 7.1% ($1.65 million) under budget due to poor sales tax returns at the state level.
3. 2011 Realignment Public Safety: The revenues are projected to end the year 3.4% ($700,000) below budget due to poor sales tax returns at the state level.
4. Public Safety Sales Tax (Proposition 172): The revenues are projected to end the year 4.9% ($930,000) below budget, due to poor sales tax returns at the state level.

General Purpose Revenue
General Purpose Revenue is projecting to end the fiscal year with a net positive variance of $395,000. The majority of this variance is related to higher than anticipated interest earnings. The Adopted Budget included an assumption that the Federal Reserve would continue to reduce the interest rate, however, at their most recent meeting, the Reserve signaled they would be keeping the rate steady, leading staff to revise their assumption.  In the future, as the interest does fall, we anticipate that our interest earnings will also reduce.

Contingency Appropriations: The table below reflects the balance of all contingency appropriations as of February 11, 2025.
 

The County policy on Fund Balance and Reserves identifies appropriation for contingencies as the first line of defense against uncertainty and are budgeted in specific funds to cover minor unanticipated needs of a non-recurring nature or for small increases in service delivery costs that are not anticipated during budget development.  Any contingency balances that remain unspent at year end will carry forward to be appropriated as part of the 2025-26 Adopted Budget.

Year-end revenue and expenditure projections were developed by each county department and reviewed by the Department of Financial Services. County Counsel reviewed the budget resolution as to form.