Receive report on 2024-25 year-end budget variances and adopt budget resolution to adjust final year-end appropriations for overdrawn budget units. (No general fund impact) (4/5 vote required) (Liddicoet)

Government Code Section 29009 requires that the County end the year with a balanced budget, whereby funding sources are equal to financing uses.  On a countywide basis, 2024-25 operating expenditures (excluding Capital Improvement Projects) ended the year $59.5 million less than budgeted amounts (a positive variance), while operating revenues ended the year $21.2 million higher than budgeted amount (a positive variance).  Altogether, combined year-end operating expenditures and revenues reflect a net positive variance of $80.7 million relative to budgeted amounts, as reflected in Attachment A.  The majority of the positive variance is attributed to timing of project and program expenditures and vacant positions throughout many County departments. 

While the overall County budget ended fiscal year 2024-25 in balance, budgetary control is established at the budget unit level, and year-end expenditures for several budget units exceed current appropriations.  As a result, year-end appropriation adjustments are required to bring these budget units into balance.  These appropriation adjustments are reflected in Exhibit 1 to Attachment B. 

While Board action is required only for those budget units that have overdrawn current appropriations, this year-end variance analysis report examines all department variances whether positive or negative.  Reviewing all year-end budget variances can be helpful in identifying budgetary trends or operational impacts that may need to be monitored.  It also provides the opportunity to review and consider budgetary practices that may be out of line with actual results.

The sections below provide narrative descriptions of the most significant department year-end variances.  Emphasis is on explaining departments’ net variance, or the combined result of how actual revenues and expenditures compare to budgeted amounts.

Agriculture - $2,212,056 Positive Net Variance
Agriculture ended the fiscal year with a net positive variance of about $2.2 million, primarily due to savings in the Ag Building Replacement Fund ($1.6 million).  This savings is due to timing issues in the receipt of invoices related to the construction of the new Ag building at 120 W. Main Street.  This savings will fall to fund balance and will be expended in the 2025-26 fiscal year when invoices are received by the General Services Department.

The primary Agriculture fund, where departmental operations occur, ended the year with a positive net variance of $626,000.  This positive variance is the result of a series of both expenditure savings and higher than anticipated revenues.  Delays in the hiring process for a series of departmental vacancies, along with savings in Services and Supplies yielded approximately $170,000 in expense savings, while $456,000 in additional revenues were received due to fee increases, increases in Mill and Unclaimed Gas disbursements and an increase in Dog Team grant funding.

Assessor/Clerk Recorder/Elections - $1,102,591 Positive Net Variance
The Assessor/Clerk Recorder/Elections (ACE) department ended the fiscal year with a positive variance of $1,102,591.
 
The Assessor’s division ended the fiscal year with a positive variance of $194,417.  This variance is primarily due to ongoing vacancies that include an Appraiser III, a Senior Appraiser and an internal promotion that resulted in a short-term vacancy of the Principal Appraiser resulting in total savings of $235,000.  Additional savings exist in Services and Supplies due to a vacancy in a dedicated ITSD position ($47,200).  These expense savings are partially offset by a reduction in revenues of $82,271.  This is due to Property Tax Administration Fee revenues being $50,000 over budget and Supplemental Roll Administration fee being $110,000 less than what was originally anticipated.
 
The Elections division ended the fiscal year with a positive variance of approximately $395,000.  The division saw increased revenues due to the Voting Systems Replacement and HAVA Elections Technology grant revenue being received but not included in the division’s budget.  Additionally, savings exist in the Services and Supplies due to savings in postage, staffing agency costs, translation services, printing cost and ballot stuffing and addressing services.  These savings are partially offset by increased salary and benefit costs as result of underbudgeting equity raises as well as increased overtime and extra help costs associated with the November 2024 Presidential Election.
 
The Clerk Recorder ended the fiscal year with a positive variance of $513,415. Savings exist due to delays associated with projects budgeted as part of the Clerk Recorder’s special revenue funds that include the GIS imagery project and historical records imaging.  Adding to the surplus in the division are increased recording fee revenues as they came in higher than originally budgeted.

Board of Supervisors - $78,683 Positive Net Variance
The Board of Supervisors ended the fiscal year with a positive net variance of $78,683 due to savings in Salaries and Benefits ($110,000) related to vacancies experienced throughout the fiscal year. A portion of this savings is being offset by an overage in Services and Supplies ($32,000) related to higher than anticipated Training, Transportation and Travel, and Maintenance costs.

Capital Improvement Program - $19,235,174 Positive Net Variance
The Capital Improvement Program (CIP) ended the fiscal year with a net positive variance of $19.2 million.

A sizable portion of the surplus in this program is related to the South Davis Library ($16.5 million) and Knights Landing Levee projects ($3.2 million).  The entire cost of the South Davis Library was budgeted; however, many expenditures will be incurred during the 2025-26 fiscal year, leading to a sizable expense savings ($17.4 million).  A portion of this savings is being offset by $1.5 million in revenues from the City of Davis which was expected but has not yet been received.  The Knights Landing Levee project is a multi-year project that has been rebudgeted in the current fiscal year.

The Knights Landing Park Project concluded the year with a negative net variance of approximately $530,000 due to unforeseen expenses required to close out the project. There is adequate fund balance available to finance this overage.

It should be noted that many of the County’s capital improvement projects are multi-year in nature. As such, it is not expected that the entire project budget will be expended in a given fiscal year.

Child Support Services - $20,404 Positive Net Variance
Child Support Services ended the fiscal year nearly balanced, with a slight positive variance due to timing of payments/receipts. There were significant savings as a result of staff turnover, but this resulting in less staff time to be reimbursed through State & Federal revenues. Additional expenditure decreases were seen in a few operational accounts, also relating to smaller reimbursements.

Community Services - $13,132,214 Positive Net Variance
The Department of Community Services ended the fiscal year with a positive net variance of $13,452,119, with approximately $392,000 of that positive variance existing in General Fund units.

The Planning Division ended the fiscal year with a positive variance of $199,654.  The majority of these savings are a result of staff turnover as various Planner positions were vacant throughout the fiscal year, as well as professional services contractors providing less services than originally anticipated.  Partially offsetting the expenditure savings are reduced revenues of $493,315 primarily due to Zone File deposit revenues being lower than budgeted.

Environmental Health concluded the year with a negative variance of $48,543. While the division experienced expenditure savings, revenues related to Licenses, Permits and Franchise Fees in the Land Use program were substantively under budgeted amounts ($340,000).  While other programs in Environmental Health experienced excess revenues, those are largely restricted in the programs into which they were received, and cannot cover the revenue deficit in the Land Use program.  In order to balance the Land Use program, an additional General Fund transfer of approximately $78,000 is required.  

Water Resources ended the fiscal year with a positive variance of approximately $226,000.  This variance is primarily due to staff turnover in the unit that resulted in salary and benefit savings ($153,392) that in turn resulted in project delays ($785,136) contributing to the variance.  Offsetting these expense savings are revenues that are lower than budgeted.  This is due to grant revenues being lower due to project delays as mentioned previously and budgeted transfers related to Board-Directed Projects.

The Roads/Public Works division ended the fiscal year with a positive variance of $3,100,000.  This variance is largely attributed to the timing of projects and timing of reimbursement receipt versus when the funds are spent.  The division budgets the total cost for all projects in the first year of their implementation, even though the majority last over multiple years, which explains why only a fraction of budget was actually received and spent.  Additional savings exist in salaries and benefits ($595,342) due to vacancies with Road Maintenance crews and with the Fiscal Administrative Officer position.

Natural Resources ended the fiscal year with a positive variance of $1,376,000.  Much of this variance is due to remaining Huff’s Corner Phase I and II grant revenue and expenses being budgeted.  However, due to staffing challenges, contracts are taking longer to execute resulting in the remaining project funds being rolled over into FY2025-26.

The Integrated Waste Management Enterprise Fund (IWM) ended the fiscal year with a positive variance of $6,900,000.  The majority of this variance can be found in the unit’s expenditures ($6,211,249).  This is attributed to savings in Salaries and Benefits ($802,000) due to retirements and vacant positions as well as delays with capital projects ($1,978,425) that include the Ground Water Pumping System project which was delayed due to new requirements from the Water Board.  Additionally, lower tonnage was received throughout the fiscal year which resulted in corresponding expenses being lower than budgeted ($2,536,000).  Revenues in the unit also ended the fiscal year higher than projected due to higher investment earnings as well increased Franchise fees adding to the overall surplus in the division.

Building and Permitting ended the fiscal year with a positive variance of $629,000.  This variance is due to changes with the unit’s adjusted salary allocation which reallocated certain project costs resulting in savings of $413,000 and also due to the budgeted expense for a new vehicle that was not acquired during the fiscal year ($50,000).  Additional savings include a change in the unit’s professional services accounts, which historically paid for temporary employees due to the lack of permanent staff, resulting in additional savings in Services and Supplies. 

County Administrator’s Office - $264,847 Positive Net Variance
The County Administrator’s Office (CAO) ended the year with a positive net variance of approximately $265,000. The majority of the CAO’s units including CAO operations, the Office of Emergency Services and Housing Assistance concluded the year with a positive net surplus of $1.9 million. This surplus is the result of a series of vacancies throughout the year, savings due to delays in the timing of grant funded programs, and receipt of unanticipated revenues throughout the programs the CAO manages.  The entirety of this positive budgetary variance is being offset by the operating results of Yolo Electric, which concluded the year with a negative variance of $1.6 million.

The variance in Yolo Electric is related to lower than anticipated revenues of approximately $3.0 million.  This amount was offset in portion by expenditure savings of $1.4 million due to savings in electrical costs as a result of milder spring and early summer weather.  The remainder of the revenue reduction is related to the inability to collect from Pacific Gas and Electric due to non-operation of both the Grasslands and Justice Complex arrays.

County Counsel - $17,046 Positive Net Variance
County Counsel ended the fiscal year with a positive net variance of approximately $17,000, primarily due to increased billing methodologies and increased revenue recovery. The department did experience a negative variance in spending of $112,000 due to increased contract costs for Conflict Panel, Racial Justice Act cases and outside Counsel ($81,000) and a salary savings factor that was not met ($40,000) due to limited vacancies in the department.  However, the department received additional revenues of $130,000 which allowed for an overall positive variance.

County Service Areas - $1,294,321 Negative Net Variance
County Service Areas (CSA) ended the fiscal year with a positive net variance of approximately $1.3 million.

North Davis Meadows Water ended with a negative variance of $1.27 million, but under spent expenditures by over $4 million. This is due to the grant project being fully budgeted and funded but not yet completed, though it is anticipated to be completed in the 2025-26 fiscal year. Reimbursement for the grant is contributing to the negative variance, as revenues are also projecting a negative variance of $5.4 million, due to the lengthy reimbursement process.  It is anticipated that all reimbursements will be received in the coming fiscal year.

Wild Wings Water ended the fiscal year with a negative variance of $415,000, but under spent expenditures by approximately $770,000. This is due to the project being underway but not fully complete by the end of the fiscal year. This is a grant-funded project and will continue into future fiscal years.

The remaining CSAs largely concluded the fiscal year with minimal positive variances which will be available for reappropriation in future fiscal years.

Countywide - $49,240,948 Positive Net Variance
The Countywide department ended the fiscal year with a positive net variance of $49.2 million, due primarily to lower than anticipated expenditures in the Pension Internal Service Fund ($6.2 million), Development Impact Fees ($1.9 million), Community Corrections Partnership (CCP)($1.4 million), Measure K Cannabis Tax ($675,000) and the Accumulated Capital Outlay Fund ($2.5 million).  Further, the Chula Vista Fund experienced additional revenues of $1.1 million, while Development Impact Fees also saw higher than anticipated revenues of $1.2 million.  However, the majority of the positive variance is related to lower than anticipated expenditures in Board-Directed Projects (formerly ARPA) ($15.6 million), which is anticipated to be spent in future fiscal years. 

These positive variances are being offset in part by a $417,000 negative net variance in the Public Safety MOE.  Expenditures in that unit exceeded budget $591,000 due to higher than anticipated electrical and vehicle maintenance costs ($262,000).  The unit also received negative interest earnings ($329,000), increasing the variance.  The Public Safety MOE was established as a result of the implementation of Prop 172, and provides a minimum funding threshold for Public Safety departments, known as a Maintenance of Effort (MOE).  The current interpretation of this funding threshold by the Sheriff and District Attorney requires the County General Fund to finance certain expenditures associated with these departments, including vehicle maintenance, emergency equipment repairs, building maintenance, IT Charges, and 50% of public liability insurance outside of the operating budgets of the District Attorney and Sheriff’s Office.

Countywide Revenues

Countywide revenues, which support the general fund, exceeded budget by 4.1% or $4.3 million. The largest sources of additional Countywide revenues were received from the Teeter transfer ($1.46 million), Overhead Cost Reimbursement ($1.68 million) and higher than anticipated interest earnings ($945,000). General Fund Property Tax revenues were lower than anticipated by $176,000, however, Sales Tax earnings exceeded budget by $225,000. Revenues from penalties on delinquent taxes were lower than anticipated ($57,000), as were Transit Occupancy Taxes ($82,000). Offsetting this lost revenue were higher than anticipated Franchise fees ($127,000), and Vehicle Code Fines ($6,000).

Unanticipated revenues were also received, including $58,000 for Sale of Fixed Assets, $28,000 in Insurance Proceeds, and $31,000 in Other Income.

District Attorney - $75,203 Negative Net Variance
The District Attorney’s Office ended the fiscal year with negative net variance of $75,000 due to lower than anticipated revenues in the Consumer Fraud and Environmental Protection unit ($1.7m). The timing of settlements for cases within this unit are extremely difficult to predict, often leading to significant variances in actual revenues received. The unit also experienced vacancies throughout the year ($267,000), savings in Services and Supplies ($121,000), and additional interest earnings due to the size of the settlement ($740,000), offsetting a portion of this negative variance.  The remainder of the District Attorney’s Special Revenue funds concluded the fiscal year with a positive net variance of $315,000.  All savings will fall to fund balance for reappropriation in future fiscal years.

The Public Safety fund in the District Attorney’s Office closed the year with a positive net variance of $42,000. While these units, which include Prosecution, Neighborhood Court, Special Investigation and Victim Assistance, all experienced lower than anticipated revenues, significant savings due to a series of ongoing vacancies allowed for an overall savings.

Financial Services - $12,395 Positive Net Variance
The Department of Financial Services ended the fiscal year with positive net variance of approximately $12,000 primarily due to salary savings from various vacancies and delays in hiring throughout the year, particularly in the Accounting, Administration, and Audit divisions. Overall, the department was $500,000 under budgeted revenues, but this was due largely to vacancies and lower costs in Treasury, leading to less reimbursement through the Treasury Pool.

General Services - $524,010 Positive Net Variance
The General Services Department ended the fiscal year with a positive net variance of $524,000.  The variances in the department are primarily in the Procurement, Facilities, Graphics, and Airport divisions.

The Procurement Division of General Services ended the fiscal year with a positive variance of $121,000.  This variance is primarily due to reduced Salary and Benefit expenses due to the retirement of the Associate Procurement Contracts Service Specialist as well as less time being allocated to the unit for the Secretary to the Director than originally budgeted.  Partially offsetting these savings are reduced revenues of $49,000 as a result of lower usage of the Procurement Consulting agreement, which provides consulting services to Health and Human Services, and is administered by the Procurement division.

Facilities ended the fiscal year with a positive variance of $252,500.  The expenditure savings in the  division are attributed to an accounting adjustment where revenues are now being recorded as interfund charges instead of expense transfer reimbursements.  Other notable variances are a result of reduced EV Charging Grant revenues as well as various factors with capital projects that include project cancellations (Court House 3rd Floor and Internal Audit Move) and changes to project timelines which moved budgeted funds to the 2025-26 fiscal year.

The Graphics division ended the fiscal year with a positive variance of approximately $69,000.  This is due to an increase in graphics services provided to General Fund departments, additional courier fees, and reimbursements for printing and miscellaneous support provided to the Elections division during the 2024 Presidential Election resulting in additional revenues of $60,000. Expenses in the unit also ended the year under budget due to the purchase of graphics supplies being lower than originally anticipated.

The Airport shows a positive variance of $57,000 to end the fiscal year which is primarily attributed to Federal Aviation Administration (FAA) projects that were budget for, however did not proceed as anticipated due to funding approvals resulting in $121,000 in Capital Outlays savings and reduced Federal Revenues.

Health and Human Services Agency - $13,007,242 Positive Net Variance
The Health and Human Services Agency ended the fiscal year with a positive net variance of $13,000,000.  This includes adjustments to the HHSA accounting structure where all operations are now held within a major operating fund.  This resulted in additional revenue and expenses continuing to post in these unutilized funds where there are currently no appropriations which is a contributing factor in the departments overall variance.
 
Adult and Aging is projected to end the fiscal year with a negative variance of $339,000.  This is primarily due to significant savings in the Crisis Now program that did not move forward as anticipated which also resulted in funds from the Dignity Health and Sutter Davis Community Benefit Funds not being realized.  Additionally, there are various expenses in the Services and Supply budgets that did not materialize as anticipated resulting in variances across the professional services accounts.  Revenues in the unit are also under budget as a result of Mental Health Services Act (MHSA) and state revenues being below their projected amounts.
 
Public Health ended the fiscal year with a positive net variance of approximately $627,000.  These savings are primarily attributed to Salary and Benefit savings in the unit of $338,000 as well as reduced training and professional services expenses resulting in additional savings of $936,000. Offsetting these expense savings are reduced revenues of approximately $1.2 million as Health fees were not received, state revenues were $584,000 under the budgeted amount, and revenues from forfeitures and penalties were $560,000 under budget.
 
Administration ended the fiscal year with a positive variance of $387,942.  Revenues in the Administration branch were higher than budgeted due to higher vehicle usage fees charges to HHSA branches resulting in an additional $1.5 million in revenues.  These increased revenues are partially offset by a decrease in services and supply spending due to an effort by the unit to reduce the costs that are allocated out to other HHSA branches as well as a change in methodology for allocating out personnel costs.
 
Child Youth and Family ended the fiscal year with a negative variance of approximately $63,000.  This is mainly due to increased personnel expenses in Social Services programs that came in $5.5 million over the budgeted amount. Partially offsetting these increased expenses are savings throughout the branch’s services and supply accounts due to lower than budgeted expenses that include training, building and improvements and legal expenses.  The revenues in the Child Youth and Family branch were higher at year end due to Medi-Cal charges for services being higher than anticipated and additional realignment revenues being higher to offset what was not claimable to the State.

Service Centers ended the fiscal year with a positive variance of $67,000. Revenues in the unit were approximately $3.5 million lower than budgeted.  This is primarily due to CalWorks revenue being less than anticipated as well as support payments being under projected.  Offsetting these reductions are expense savings due to service and supplies expenditures not materializing as expected.   

Human Resources - $945,059 Positive Net Variance
The Human Resources department ended the fiscal year with a positive variance of $945,059, of which $379,152 is related to the General Fund.  The remainder of the surplus exists in the Unemployment and Dental Internal Service Funds which will fall to fund balance within those funds.
 
The main Human Resources operating unit ended the fiscal year with a positive variance of $629,480.  This variance is primarily related to a series of ongoing vacancies within the department which include  a Human Resources Manager, a Payroll Technician, and a Senior Personnel Analyst.  Additionally, Services and Supplies were under budgeted due to savings with medical exams for Public Safety personnel, savings related to psychiatric evaluations for law enforcement early retirees, and professional services contracts that include EcoSpan360, Qualtrics, and Navex.  Adding to the positive variance is increased revenues due to unbudgeted funds being received related to payroll charges, an unbudgeted refund from the County’s Flexible Spending Administrator and additional revenues from the Health and Human Services Agency for a subsidized employment agreement for three extra help positions.
 
The Risk Management division of Human Resources is ending the fiscal year with a negative variance of $250,328.  The majority of this variance exists due to invoices from the California Joint Powers Risk Management Authority, a statewide member-directed risk retention pool that was established to provide excess general liability coverage for its members, that were posted but not budgeted for.  This is not anticipated to be an ongoing expense as these invoices were due to a recalculation of YCParmia’s excess liability JPA from previous years.     
 
Additionally, unemployment ($275,952) and dental premiums ($289,955) came in under budget, resulting in a positive net variance in both units.  

Innovation and Technology Services - $1,038,604 Negative Net Variance
The Innovation and Technology Services (ITS) Department ended the fiscal year with an overall negative net variance of $1,038,604.  The majority of this variance exists in the main ITS operating unit and in the Telecom division.

The main ITS operating unit ended the fiscal year with a negative net variance of $946,855.  Revenues and expenses appear to be higher than anticipated in the unit, however this is primarily due to a methodology change that moved the collection of revenues from Intrafund transfers to the Charges for Services major object.  Partially offsetting the expense variance are salary and benefit savings due to position vacancies throughout the year that includes a Data Administrator, Systems Software Specialist, (2) Technical Support Specialists, and a Geographic Information Systems Analyst.  Additional savings of $699,000 exist in services and supplies due to budgeted training expenses not being utilized along with savings pertaining to many professional services agreements/subscriptions within the division. 
 
The Telecom division of ITS ended the year with a negative net variance of $133,139.  This variance is attributed to purchases made with fund balances that were not included as part of the Telecom charges calculation as well as labor and installation revenues no longer being collected due to a change in methodology resulting in a revenue deficit of $233,000.  Offsetting the decreased revenues are savings in salaries and benefits of $174,000 primarily due to vacancies in the unit that include an IT manager position and a Supervising Telecommunications Specialist.  Additionally, services and supplies were under budgeted primarily due to A87 costs being lower than budgeted as well as training and professional services auditing and accounting budgeted expenses being less than originally anticipated.  Fund balance is available to address this negative variance.

Library - $1,327,788 Positive Net Variance
The Library Department ended the fiscal year with a positive net variance of approximately $1.3 million.  This variance exists in both the County Library Services ($633,000) and Measure A ($695,000) funds.

The County Library Services fund experienced higher than anticipated revenues ($413,000), specifically with redevelopment agency (RDA) pass-through revenues and $48,000 for two small grants awarded during the year (ZIP Books and Lunch at the Library).  Additional savings exist due to a series of vacancies throughout the year, including the Library Regional Manager, which was vacant for half fiscal year in addition to savings in services and supplies where some internal charges and maintenance charges were lower than budgeted.

Measure A is primarily used to pay debt service costs and to support operating costs for the Davis Branch Library.  This unit ended the year with a positive variance of $695,000 as a result of higher than anticipated investment earnings ($101,000), higher than anticipated proceeds from the special tax rate ($40,000) and a lower than budgeted transfer due to less operating support needed for the Davis Branch Library ($553,000).

Probation - $1,394,691 Positive Net Variance
Probation ended the year with a positive net variance of $1,394,691, of which $676,000 is in the Public Safety Fund. The departmental Public Safety Fund units, including Adult and Juvenile Probation Services, Probation Administration Services, Care of Court Wards and the Juvenile Detention Facility, concluded the year with expense savings of $2.9 million largely due to a series of ongoing vacancies and hiring delays; however, the department also experienced significantly lower than anticipated revenues of $2.25 million, including Prop. 172 ($93,000), CalAIM ($584,000), Special Revenue transfer ($650,000), and Work Program revenues ($191,000).

The department's Special Revenue funds concluded the fiscal year with a positive net variance of $718,000 largely due to lower than anticipated transfers to the Public Safety fund and higher than anticipated revenues in two of the funds. Savings in these funds will remain available for reappropriation in future fiscal years.

Public Defender - $328,184 Negative Net Variance
The Public Defender’s primary unit ended the year with a negative net variance of $397,000 due primarily to higher than anticipated salary and benefit expenses ($338,227). The department carried a salary savings factor of $100,000 which was not met, in addition to several unbudgeted promotions which occurred throughout the fiscal year. There were also unanticipated increases in Extra Help costs and higher than anticipated costs for Satellite Finance ($23,000).  Further increasing this negative variance is a negative $55,000 variance in Services and Supplies principally related to implementation of the Public Defender’s new Kodify Record Management System.

Offsetting a portion of the negative variance are surpluses in both of the Public Defenders Special Revenue Funds. The Community Corrections Partnership fund for the Public Defender received unanticipated revenues of approximately $23,000, while the Revocation fund finished the year with a savings of $47,000.  Both the CCP and Revocation additional earnings will remain available for future appropriation.

Sheriff - $9,296 Negative Net Variance
The Sheriff’s Office ended the year with a negative net variance of approximately $9,000.

The department's Public Safety Fund units, which include Civil Process, Management, Boat Patrol, Patrol, Detention, Training and the Coroner’s Division, concluded the year with a negative variance of $426,000. Additionally, the Sheriff’s Community Correction Partnership (CCP) and Court Security funds, both of which receive General Fund support, ended the fiscal year with a combined negative variance of $831,000.  The majority of this negative net variance is being experienced due to lower than anticipated state and federal revenues, particularly in the Patrol and Boat Patrol units.  It is important to note that there are considerably higher expenditures in Salaries and Benefits in the majority of Sheriff’s units, but particularly in the Sheriff’s Management unit ($235,000) and Civil Process unit ($22,000), due to a series of bargaining unit adjustments incurred after the FY24/25 budget was approved.
   
Growing costs in Court Security and CCP were identified in both the Mid-Year and Third Quarter monitoring processes and were related to higher than anticipated Salary and Benefit costs ($956,000 between both units), and the result of ongoing vacancies in Detention requiring the use of these Deputies in both programs. Further exacerbating the negative variance in Court Security were negative interest earnings of $41,000.  Offsetting a portion of this variance is savings of $173,000 in Services and Supplies between both programs. Both programs required additional General Fund transfers to balance the units and close the year. 

The Sheriff's Special Revenue funds completed the fiscal year with an overall positive net variance of $1.24 million. All savings will fall to the appropriate fund balances for appropriation in future fiscal years.

The Department of Financial Services collaborated with other county departments to review and analyze variance explanations provided by departments for budget units that had a significant year-end appropriation variance.