Receive the 2021-22 Mid-Year Budget Monitor report, adopt a budget resolution amending 2021-22 revenues and appropriations, and approve changes to the 2021-22 Authorized Equipment List. (General fund impact: $202,174) (4/5 vote required) (Haynes/Patterson)

1. Receive the 2021-22 Mid Year Budget Monitoring report;
    
2. Adopt a budget resolution amending fiscal year 2021-22 revenues and appropriations; and
    
3. Approve changes to the 2021-22 Authorized Equipment List.

	In Support of All Goals
	Provision of organizational supports and services

This report provides the Board of Supervisors with a midyear update on the 2021-22 budget. As part of the 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.

Agriculture: Agriculture is projecting to end the fiscal year with a positive net variance of approximately $106,000 primarily due to salary savings and savings in services and supplies. The surplus of $164,000 in salaries and benefits is due to two retirements and two new rehires at lower steps with no longevity pay and approximately $18,000 reimbursement for employee Disaster Service Worker assignment. The projected surplus of $71,000 in services and supplies is due to the anticipated reduced expenses for the Dog Team – Call Center Program and reduced transportation and travel expenses due to COVID. This savings is being offset by anticipated reduction in revenue of $128,000 from reduced fines and intergovernmental revenue.

Assessor/Clerk-Recorder/Elections: The Assessor/Clerk-Recorder/Elections department is projecting a positive variance of $574,448. The largest part of the variance is from the Clerk-Recorder's Office with a positive variance of $294,854. The Clerk-Recorder's Office has increased revenues due to an uptick in property transactions from the real estate market. However, this trend may turn downward as interest rates increase nationally, and the housing market transactions decrease. The County may not feel the effect of this transition until FY22/23.

The Assessor's Office is projecting a positive variance of $143,248 from Salary & Benefits mainly due to one vacant Assessor I position for part of the year. In addition, an Assessor Clerk-Recorder Assistant I position was vacant for a part of the year as well. The Election's Office is also projecting a positive variance of $136,346. This is due to unspent State funds received by the Elections Office. These were one-time funds to pay for the State portion of elections that do not need to be returned since they will be used for the next set of elections.

Capital Improvement Projects: Capital Improvement Program is projecting a positive variance of $20.6 million dollars due to the multi-year Leinberger Jail Expansion Project. Any unfinished portion of the project will be re-budgeted in the next fiscal year.

The Facility Capital Projects fund includes the relocation of Agriculture, ITS and Telecom, and the Grand Jury departments. The IT/Telecom relocation is projecting a $362,000 deficit and the Grand Jury relocation is projecting a $125,000 deficit. Staff is discussing solutions for the funding gap and will bring back an appropriation adjustment at a future Board meeting.

The Courthouse Project is projecting a negative variance of $100,466. After the Courthouse Renovation Project was approved there were additional project costs for an ADA walkway and railing as well as door mechanisms needed. Staff is researching the availability of underspent Courthouse Renovation money to pay for the additional project costs required by code and will bring back an appropriation adjustment at a future Board meeting.

The Esparto Park Improvement or the Tuli Mem Park and Pool is requesting to increase appropriations by $143,000 for the shade structure project. A contribution of funding from the Yocha Dehe Wintun Nation, smaller grant funds, and fund balance is being used for this project. There is also an additional request to transfer $19,400 from the CAO's office to the Esparto Park Improvement for the funding of a design contract. The contract was originally budgeted and approved in the CAO's office, but it is part of the shade structure project. This budget adjustment is to align costs with the project.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust Capital Improvement Projects budget as described above.
 
Colusa-Sutter-Yolo Regional Child Support Agency:  The Colusa-Sutter-Yolo Regional Child Support Agency (RCSA) is projecting a negative net variance of approximately $848,000 primarily due to deficits in salaries and benefits and services and supplies. RCSA will likely not stay within Yolo’s State allocation if more staff transition from Sutter County and Colusa County to become Yolo employees by the end of fiscal year 2021-22. The California Department of Social Services (CDSS) has been agreeable to reallocate unused funds from Sutter and Colusa to Yolo to cover these costs. RCSA is confident that it will stay within total budgets of the regional allocation amounts. As of January 2022, one Sutter employee transitioned to Yolo. One remaining Colusa employee resigned in January 2022 and RCSA will backfill the position with a Yolo employee, adding a cost to Yolo’s salary and benefits. Lastly, RCSA will be sharing a Limited Term Attorney with Glenn County and paying 50% of the salary and benefits. As for the deficit of $276,000 in services and supplies, Yolo has incurred payments for the new lease agreement for the Colusa Office effective March 1^st, 2022 as well as a new lease agreement for the Sutter Office which is expected to go into effect April 1^st, 2022.

The department is requesting a budget adjustment to increase state revenue funds by $847,528 as well as increase salaries and benefits by $571,766 and services and supplies by $275,762.

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 $7,172,817, primarily due a large surplus in the Integrated Waste Management Operations Fund.
 
Integrated Waste Management (IWM) is projecting a positive net variance of approximately $6,363,100. This is primarily due to a significant reduction in Services and Supplies of $2,483,000 related to delays in capital projects and salary savings of $309,730 for a vacant Senior Civil Engineer and a vacant Waste Reduction/Recycling Manager.  IWM is also currently projecting revenues to be higher than originally anticipated.  The main driver for these increased revenues is that the sanitation services waste stream was higher than originally expected resulting in Charges for Services being approximately $2.8 million over the original budgeted amount.   
 
The IWM Division has requested two adjustments to the equipment list (see Attachment C).  IWM was previously authorized to purchase an electric truck on the 2021-22 Authorized Equipment List for $60,000, however the division decided to purchase vehicle #9096 from Environmental Health for $10,000 until Electric Truck inventories become more readily available.  The second adjustment to the equipment list is for the purchase of a drone for $8,695.  Since 2017, the IWM Division had been leasing a drone from Kespry Inc. to perform land survey and waste compaction studies at an annual cost of $29,500 per year.  The lease is set to end on January 31, 2022, so the IWM division has decided to purchase the drone versus leasing resulting in savings of $7,800 the first year and $16,500 in savings per year thereafter with data management and insurance costs included.  
 
The Roads fund is projecting a positive net variance of approximately $40,860.  Expenditures are currently projected to include a surplus of $9,865,969.  This can be attributed to the delays associated with the County Road 98 and County Road 29 Bridge Capital Improvement Projects.  Any unused appropriations are anticipated to be re-budgeted in Fiscal Year 2022-23 to continue the planned projects.  The Roads fund is projecting a significant revenue deficit of $12,821,873 due to delayed projects affecting both expenditures and revenues.  The delays to the County Road 98 and County Road 29 Bridge over Dry Slough projects account for approximately $7,112,253 of the deficit.  County Road 40 Bridge also budgeted for approximately $2.5 million of reimbursement that due to the timing of reimbursements may not be received in fiscal year 2021-22.     
 
The Roads Division is requesting to increase Capital Assets by $85,000 for the addition of a Crack Sealer.  The previous Crack Sealer encountered issues and the Roads Division was able to determine that the cost to repair the machine was more than the cost to purchase a new Crack Sealer.
 
The Climate Sustainability Fund is projecting a positive net variance of $177,695.  Contributing to this variance is a surplus of $64,524 in Salary and Benefits due to the Climate Sustainability Coordinator position being filled for only a portion of the year.  Services and Supplies also shows the remaining portion of the surplus of $113,171 as this is a newer program set to be developed by the Climate Sustainability Coordinator upon hire.
 
The Building Division is currently projecting a positive net variance of $299,771.  This can be attributed to the 25% vacancy rate within the Building Division and Salary and Benefit savings for the Plan Check Engineer, Building Inspector, and Permit Counter Technician vacancies.
 
The Fleet Services Fund is projecting a negative variance of $98,063.  The majority of the variance, $95,144, can be attributed to rising fuel and oil costs.  Fleet Services is requesting a budget adjustment of $150,000 to increase Services and Supplies to compensate for these increasing costs.
 
Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Community Services’ budget as described above.
 
County Administrator’s Office:  The County Administrator’s Office (CAO) is projecting net negative variance of $601,365 due to depreciation expense in Yolo Electric.  Yolo Electric has a negative variance of $936,700 due to unbudgeted depreciation expense.  This is a monthly charge and an adjustment will be brought forward with the year end clean up report to the Board.   In addition, Yolo Electric is requesting a budget adjustment to increase revenue and appropriations, as revenue collected from the departments related to the Trane energy efficiency upgrade was not budgeted.  The requested budget adjustment is to recognize the revenue and budget for the transfer of these funds to debt service for the loan payment.  

Cache Creek Mining has received a State grant for Huff’s Corner Flood System Repair Project (FSRP) to rebuild the Cache Creek U-1 Levee system to the federally adopted standards of increasing the height, replacing the roadway surface, and realigning the low-flow channel to stop erosion.  Included in the budget resolution is a request to increase expenditures by $2.2 million for the work related to engineering services and purchase of materials in FY21-22.
 
A budget adjustment is also being requested to increase appropriations for the addition of the Sustainable Agricultural Lands Conservation (SALC) Program grant, the California Microbusiness COVID-19 Relief grant and the Coronavirus Emergency Response grant.  In addition, Rural Initiative projects budgeted in prior years are being requested to be re-budgeted in FY21-22. These grants and projects were all previously approved by the Board and now the revenues and appropriations are being requested in the attached budget resolution.     
 
The Office of Emergency Services is requesting to increase appropriations by $240,000 for the addition of three previously approved grants: the 2020 CALFIRE Fire Prevention Grant for $115,000, the 2021 California Fire Safe Council Coordinator for $80,000 and the FY19 Public Safety Power Shutoff for $45,000.  The FY19 Public Safety Power Shutoff grant will be used to purchase portable radios, which have been added to the proposed revisions to the Equipment List. 
  
Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the County Administrator Office’s budget as described above.

Countywide:
Staff recommend that the budget for the Accumulated Capital Outlay (ACO) be increased to appropriate the previously approved funding of $500,000 for the Adult Day Health Center project.  This project was previously approved by the Board of Supervisors on January 12, 2021, but the ACO portion of the funding was not appropriated at that time. 
 
In July 2021, the Board approved the award of the Local Innovation Subaccount: Safe Communities Program Innovation Grant of $114,488 to Brown Issues, to provide school-site based programming to specifically target LatinX youth.  However, a budget resolution was not approved at that time to appropriate the funding.  The amount of $114,488 is included in the attached budget resolution to execute the contract with Brown Issues.  
 
As part of the COVID-19 public health emergency response, Yolo County has been participating in a state program called Housing for the Harvest, which provides direct financial assistance and other wraparound services to agricultural workers who need to quarantine or isolate due to a positive COVID-19 test or exposure. With the increased case rate that began in December 2020 resulting from the Omicron variant, this program has seen higher caseloads than anticipated when the budget was adopted. As such, a budget resolution is needed to increase appropriations for this program. All expenditures will be funded by state funds.
 
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 positive net variance of $141,000 due to savings in service and supplies. The projected surplus is attributed to both the Indigent Defense and the County Counsel division projecting to end the fiscal year with lower than anticipated expenses associated with service contracts.
 
County Service Areas:  The County Service Areas are projecting to end the fiscal year with a positive net variance of $637,155, primarily due to the $699,782 surplus in the Wild Wings Water fund.
 
Wild Wings Water is projecting a positive net variance of $699,782 primarily in Capital Assets due to the new water well project being delayed into FY22-23. One of the current wells that serves the community went dry and the primary focus was handling the drought emergency for the residents which caused the delay for the new well. A grant was recently awarded for the new well and will be included in the FY22-23 Recommended Budget.  Any unused appropriations in the current year, including the purchase of the well equipment, will be re-budgeted in FY22-23.
 
Clarksburg Lighting is currently projecting a deficit of $1,690.  The majority of this variance is due to the several outreach sessions that were conducted with the community, Board Members, and in collaboration with County Counsel in relation to Prop 218.  This resulted in a Prop 218 being successful and a rate per parcel increase going into effect in the next tax year.  Clarksburg lighting is requesting an increase to Services and Supplies and use of Fund Balance by $2,000 to cover this deficit.

Dunnigan Lighting is projecting a deficit of $3,133.  This deficit is tied to additional staff time needed for outreach to Board Members, the Community, the Engineer’s report, and County Counsel to conduct Prop 218.  Dunnigan Lighting is requesting an increase to Services and Supplies and use of Fund Balance of $3,133 to cover this deficit.   

North Davis Meadows (NDM) Water is projecting a negative net variance of $142,831.  This is primarily due to repayment to the County for a 2019 loan of $285,175.  This payment was made using accumulated NDM CSA water fees and was taken to the Board of Supervisors for approval on 12/07/2021 (Item #18).   North Davis Meadows Water is requesting an increase to Other Charges and Use of Fund Balance by $285,175.

El Macero Streets is currently projecting a negative net variance of $10,980.  This deficit was anticipated as maintenance work on the asphalt was completed.  A Prop 218 was completed last fiscal year, but was unsuccessful, resulting in this being the last major project for the streets until a Prop 218 is successful.  El Macero Streets is requesting a budget adjustment to increase Capital Assets and Use of Fund Balance by $8,480.

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

Debt Service: Debt Service is projecting to end the fiscal year with a budget deficit of approximately $129,357.  The projected deficit is due to Trane Energy project costs for second and third quarter billings and payment of a final retention balance of $50,000.  Financial Services is requesting a budget adjustment to increase Capital Assets and Use of Fund Balance by $129,357.

Staff recommends approving the budget adjustment 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 negative net variance of approximately $648,000. A majority of this variance, $1.6 million dollars, is attributed to the Consumer Fraud/Environmental Protection Fund. This fund receives revenue in the form of fines, forfeitures, and penalties from settlements, which are difficult to forecast. Therefore, estimates are made based on the same revenues collected from January to June of the prior year. Any deficit at year end will be funded by available fund balance.

The are some positive variances that have offset the Consumer Fraud negative variance impact. These variances are due to position vacancies and cost savings for Services and Supplies. The Salary & Benefits savings comes from the Criminal Prosecution Division where the department has been unable to hire a Paralegal, two Administrative Services Analyst positions, and a Legal Process Clerk.  The savings from Services & Supplies comes from lower prosecution costs as a result of courts being closed due to COVID restrictions and a reduction in travel/transportation costs due to trainings being redirected back to virtual.  

Financial Services: The Department of Financial Services is projecting to end the fiscal year with a positive variance of approximately $783,000. This is primarily due to salary savings of $553,000 and services and supplies savings of $260,000. Salary savings is generated by the CFO being appointed as the Interim County Administrator as well as five vacancies that have been filled partial year at lower steps. The services and supplies savings is mainly due to savings within Professional Services-Accounting & Auditing which includes our external auditors, Transportation and Travel due to COVID-19, and trainings/conferences being shifted to web based. Revenues are trending $93,000 higher largely due to the increase of revenue received from the Treasury cost pool reimbursements.

General Services:  The General Services department is projecting to end the fiscal year with an overall positive net variance of $860,963. The positive variance can be attributed to two divisions, Facilities $615,293 and Parks $240,971.  The Facilities variance is tied to a number of vacant positions, including two Building Craftsmechanics, a Supervising Craftsmechanic, and a Senior Accounting Technician.  Service and Supplies is projected to have a surplus of $339,578 primarily due to COVID-19, telecommuting savings, a reduction in work order expenses, and the reimbursement of on-call contract expenses by County departments.  Due to delays caused by the pandemic, the projected surplus in Capital assets is a result of the inability to begin the Monroe Shower Pans and the EV Charging Projects.  With staff continuing to work from home due to COVID and the volume of work orders trending lower than expected, revenues are projected to be at a deficit of $186,161.

The Parks positive variance of $240,971 is due mostly to salary savings from the vacant Senior Park Planner and Senior Accounting Tech positions.  There are additional savings in Services and Supplies totaling $87,215 due to wood not being purchased for the campgrounds and because of garbage expenses being over-estimated by $21,250.  Revenues are showing a deficit of $22,725 that can be attributed to slowing wood sales at the campgrounds and park fees being down due to COVID. 

Health and Human Services Agency: The Health and Human Services Agency is projecting a positive net variance of $3.1 million dollars for the end of the fiscal year, primarily due to savings in Intergovernmental Transfers (IGT) and Social Services, partially offset by a deficit in Behavioral Health.

Intergovernmental Transfers (IGT) has expenditure savings of approximately $3.1 million, mainly due to the delayed launch date of the HHSA Crisis Now Pilot program.  This program was originally set to begin January 1, 2022, but now is projected to begin July 1, 2022.  The funding will remain in the IGT fund until year end to then be available for this program in the FY22-23 budget.

Social Services is projecting a positive net variance of approximately $783,000. Public Assistance is projecting higher expenditures, particularly in the Adoptions Assistance Program, which makes monthly payments to the parents of adopted children in Yolo County. However, state and federal revenue sources are also projected to increase to cover  the increased projected expenditures.  In addition, 2011 Protective Services Realignment is projected to end the year above budget due to higher than expected growth payments.

Public Health is projecting an overall positive net variance of $192,091. Jail Medical is projecting a positive variance of $305,293 due to Wellpath contract savings and unbudgeted revenue from Probation, while the Maddy fund is projecting a positive variance of $620,160 due to lower than anticipated expenditure trends. The positive variances are partially offset by a negative variance of $733,807 in Public Health Realignment due to not receiving general growth payments. The main Public Health operating fund is projecting both revenues and expenditures to be higher than budget, primarily due to unbudgeted COVID-19 funding, but is projecting to be in balance at year-end. However, HHSA is requesting an additional transfer of Public Health realignment funds in the amount of $779,397 to supplement the unanticipated expenditures in the Public Health fund. This transfer is included in the attached Budget Resolution. 

The Public Guardian division is projecting a positive net variance of approximately $123,000 due to higher collection of client fees than originally budgeted. The increased revenue projection is partially offset by a minor negative expenditure variance of $20,047 mostly due to Salary & Benefits and Services & Supplies.  Public Guardian is primarily funded by the General Fund, so a positive year-end variance would reduce General Fund needed to balance the budget.

The positive variances in other HHSA divisions described above are partially offset by an overall negative variance of approximately $1.2 million in Behavioral Health. A significant amount of this negative variance comes from Mental Health Services, and is mostly due to a lower-than-expected transfer of Salaries and Benefits out of Mental Health and the postponement of the implementation of the Crisis Now program to FY22/23.  In addition, the MHSA Prevention and Early Intervention program is projecting a negative variance of approximately $180,000. This program has a fund balance that is strategically being spent down to avoid reversion to the state. Initially in the budget this program reflected a contribution to fund balance, but to avoid giving it back to the State HHSA was able to get a plan amendment approved to increase spending and has the fund balance available to offset the cost increase.

As part of the CARES Act expenditure plan in 2020, HHSA created a program called the YoloWorks! Google Chromebook loan-to-own program, whereby clients who needed access to computers and internet were provided with a Chromebook that was loaded with career services software, job postings, recruitment information and educational resources. If clients met certain criteria over a period of months, they were allowed to keep the Chromebooks for their personal use. As part of the program, clients were also provided Mifi devices that would allow them to access the internet. The County initially purchased a one-year subscription for the Mifi devices, which expired in November. HHSA would like to extend the subscription service for an additional six months as a cost of approximately $12,000. Staff recommend using the HHSA Emerging Needs Contingency for this purpose.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the HHSA’s budget as described above

Human Resources: Human Resources is currently projecting a negative net variance of $40,364.  The department is requesting to convert a Senior Payroll Technician from Limited Term to Regular Full Time due to an increase in FTE for Yolo County and the positions in the payroll division have remained static for the added workload.  Human Resources is also requesting to add a Human Resources Manager in the Payroll division after a recent audit identified critical points of attention and the lack of payroll staff as a cause of concern.  Due to the complexities of the payroll system, the Payroll Manager will maintain the payroll system and be responsible for submission of quarterly and annual reports to stakeholders such as CalPERS. Human Resources is requesting to fund this position with General Fund contingency with the total projected fiscal impact to be $202,174.

In Fiscal Year 2020-21 the Human Resources department moved forward with an interim Learning Management System in order to provide a centralized platform for providing and tracking employee training programs. The system was to be funded by a one-time refund received from the County’s former Flex Spending Account administrator. The funding for this project was received in 2020-21 but was inadvertently not re-budgeted in 2021-22. As such a budget resolution is needed to appropriate this funding for project costs in 2021-22.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Human Resources budget as described above

Innovation & Technology Services:  The ITS department is projecting a positive net variance of $1,296,688.  The positive variance can be attributed mainly to $759,422 in salary savings.  The vacancies contributing to the salary savings include a Technical Support Specialist, Programmer Analyst, Departmental IS Coordinator and Enterprise Resource Planning Analyst. Services and Supplies is also showing significant savings due to the termination of the $217,000 Genuent contract and a reimbursement check of $212,213 being received from Infor due to switching from a hosted solution to the SaaS subscription.   If a surplus exists at the end of the fiscal year as projected, a year end true up will be conducted to allocate savings back to County departments.  This action will not have a direct general fund impact, though general fund departments may realize savings in their IT charges.

The PC Equipment Replacement fund is requesting to increase Services and Supplies and Fund Balance by $92,733 to fulfill upcoming PC replacement purchases.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Innovation and Technology Service’s budget as described above

Library: Library is projecting to end the fiscal year with a positive net variance of approximately $531,000 primarily due to a lower than anticipated transfer out from the Measure A funds as well as salary savings and savings in services and supplies.

The Measure A fund has savings of $880,000 in transfers out due to a reduced funding need by the main County Library Services operating fund.  At the end of the fiscal year 2020-21, an excess of $268,000 was transferred from the Measure A fund to the operating fund, which will be used to fund County Library Services operations in the current fiscal year. There is also savings of $485,000 in staffing and services and supplies due to reduced library hours because of COVID. This will further reduce the amount needed to transfer funds from Measure A to County Library Services.

The department is requesting one budget adjustment to increase state revenue and capital assets by $250,000 for the California State Library's Stronger Together: Improving Library Access grant to purchase and outfit a van to be used as a bookmobile. This outreach vehicle would provide a mobile book collection, enhanced Wi-Fi, chromebooks, and maker kits so staff can reach underserved and under-represented communities in Yolo County.

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

Probation: Probation is projecting a positive variance of approximately $2 million dollars by the end of the year. However, of this variance nearly $1.2 million comes from two programs: 1. Youth Offender Block Grant (YOBG), $444,852; and 2. Juvenile Justice Crime Prevention Act (JJCPA), $810,057. Expenditures are projected to be lower than budgeted due to vacancies throughout the Juvenile side of the department, and projects put on hold due to ongoing COVID restrictions.  The YOBG and JJCPA funds are state funds that are legislatively restricted for specific youth programs.
 
Adult Probation Services is projecting a negative variance for the year. The proposed $31K deficit is related to the Community Services Infrastructure Grant and the Board of Supervisor’s action to not move forward with the purchase of a house under that grant. Because the house was not purchased, expenses incurred could not be reimbursed. There is a $21K in Terra Realty expense, and $10K to Placer Title that cannot be reimbursed. These expenses cannot be bridged with any of the special revenue sources and will have to be absorbed by the General Fund.

Lastly, part of the positive variance, $434,715, is also due to the Juvenile Detention Fund where a series of vacancies has led to a sizable savings in Salaries & Benefits.

Public Defender:  The Public Defender is projecting to end the fiscal year with a net positive variance of approximately $264,000, due mostly to salary savings and expenditure savings in services and supplies.  The salary savings are not attributed to specific vacant positions but due to savings from staff retirements and the positions being filled with less experienced staff at lower classifications.  As staff gains experience, they will be promoted to the experienced classifications.  The expenditure savings in services and supplies is due to lower expert witness expenses and other trial related costs, along with savings in transportation and travel. 

Sheriff:  The Sheriff’s Office is projecting to end the fiscal year with an overall surplus of approximately $7.0 million.  Of the total surplus, $1.3 million is in the Sheriff’s special revenue funds and the remaining $5.7 million has a positive impact to the general fund.  With some of the projected savings, the Sheriff is requesting the purchase of new assets and services as described in Attachment D and included in the Budget Resolution Attachment B.

The Civil division is projecting a small surplus of $13,500 due to a savings in services and supplies.  Sheriff is requesting to replace a Concealed Carry Weapon (CCW) ID Card printer for $10,000 with these expenditure savings. 

Management is projecting a $95,600 surplus due to a vacant position related to the Body Worn Camera project.  The vacancy savings is partially offset by projected increases in professional services related to pre-employment investigations, standby time and special department expenses.  

Throughout the fiscal year, Detention has had as many as 20 Correctional Officer vacancies and approximately 10 vacant Deputy Sheriff positions in Patrol. The Management division is aggressively pursuing increased recruitment efforts and is requesting to increase appropriations to hire a 3^rd party vendor to perform brand development research strategy, video and photography, recruitment website and a 12 month online recruiting campaign.   Included in the attached budget resolution is a transfer of $87,500 from Detention expenditure savings and $87,500 from Patrol expenditure savings to fund this effort, to be managed in the Sheriff’s Management division.  

The Patrol division is projecting a $1.6 million surplus.   Of the total surplus, $1.2 million is due to approximately 10 vacant positions and $515,000 in services and supplies savings.   The vacant positions are occurring in all divisions of Patrol.  At various times throughout the year, Capay Valley patrol has had 2 unfilled positions, 2 vacant positions in CSI and Property Evidence, 1 position in Cannabis Patrol, and numerous vacant Deputy Sheriff positions in Patrol.  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.   With Patrol expenditure surplus, Sheriff is requesting to purchase equipment and services as detailed in Attachment D.  The Capay Valley Patrol division is requesting to purchase 3 replacement vehicles using existing fund balance.  

The Detention division is projecting a $2.5 million surplus attributed to approximately 20 vacant Correctional Officer positions and a reduction of services and supplies due to a lower detention population.  The full savings of the vacant positions is partially offset by an overtime expense expected to exceed budget by $491,000.  Mandated minimum staffing levels, required COVID testing and closure of the California Department of Corrections facility in Tracy have contributed to the increase in overtime.  With the closure of the Tracy CDC facility, Yolo County must now transport inmates to the CDC facility in Kern County significantly increasing travel time.  The shortage of Correctional Officers has also caused additional strain on the Patrol division with the necessity for more Deputies to perform medical transports and security services for inmates while staying in a hospital.  With Detention expenditure surplus, Sheriff is requesting to purchase equipment and services as detailed in Attachment D.

Sheriff’s Community Corrections Partnership division is projecting a $926,000 surplus due almost entirely from multiple Correctional Officer vacant positions.  But some of the vacancy savings are offset by an increase in overtime expense.   Mandated minimum staffing levels have required vacancies and COVID related absences to be filled with overtime.  

The Small and Rural special revenue is projecting a surplus of $1.2 million due mostly to the Jail Management System (JMS) and Records Management System (RMS) behind schedule due to the restrictions and effects of COVID.  Funds needed for the project will be re-budgeted in FY22-23.  Any excess funds that contribute to fund balance will be used for the implementation of updated radio encryption to meet changing requirements. 

The Animal Services special revenue fund is projecting a surplus of $231,000.  Fees collected for spay and neuter services have decreased due to the temporary stoppage of surgeries and other non-emergency medical procedures during stay at home and social distancing COVID orders.   However, the reduction in revenue is offset by vacancy savings, the reduction of medical supplies and lower animal intake reducing needed supplies.  The Animal Services division is requesting to purchase cat annex network switches needed for additional network ports for Toughbook docks and to install wifi access points in the kennel for staff to access animal services software.   Expenditure savings will fund the cost of the approximately $8,500.      

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

Public Safety Sales Tax and Realignment Revenue: All major Countywide revenue sources came in above budget in the first six months of the 2021-22 fiscal year due to a stronger than expected economic recovery.  
 

1. 1991 Realignment: The revenues are projected to end the year 0.7% ($211,000) below budget due to lower than expected caseload growth.
2. 2011 Realignment Health and Human Services: The revenues are projected to end the year 5.1% ($967k) above budget due to higher than expected growth payments.
3. 2011 Realignment Public Safety: The revenues are projected to end the year 8.9% ($1.7 million) above budget due to higher than expected growth payments.
4. Public Safety Sales Tax (Proposition 172): The revenues are projected to end the year 7% ($1.7 million) above budget

 
General Purpose Revenue
General Purpose Revenue is projecting to end the fiscal year with a net positive variance of $1.5 million.  Much of the increase is due to a stronger than anticipated economic recovery in property taxes, document transfer tax revenue, court related fines and fees, and sales tax and transient occupancy taxes from the unincorporated areas.
 
Contingency Appropriations: The table below reflects the balance of all contingency appropriations as of January 25, 2022.
 

Contingency Designation	Original Allocation	Amount Remaining as of 1/25/2022
General	$ 2,450,000	$ 2,165,380
Health and Human Services	$ 1,500,000	$ 1,500,000
IT Innovation	$ 200,000	$ 152,500
Public Safety	$ 1,265,500	$ 1,265,500
Roads	$350,000	$298,445
Safety and Security	$ 150,000	$ 0
Child Support	$30,000	$30,000
Fire Sustainability	$550,000	$550,000
HHS Emerging Needs	$ 225,000	$ 225,000
Total	$ 6,720,500	$ 6,186,825

 
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 2022-23 Adopted Budget.

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

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