Miscellaneous Budget Units Narratives

Transcription

1 Miscellaneous Budget Units Narratives to its findings. The findings may result in the publication of a Grand Jury Report. Except when required by a court, Grand Jurors are prohibited from disclosing any evidence presented to the Grand Jury, how any Grand Juror has voted, or anything a Grand Juror has said regarding a matter before them. The recommendation includes a small decrease from fiscal year primarily related to decreased County Counsel charges. General Fund Appropriation for Contingencies (Fund 0010, Budget Unit ) The purpose of this budget unit is to provide funding for contingencies, or in other words, to set money aside for unforeseen needs within the budget year. Transfers from this budget unit to any other budget unit for specific use require a fourfifths vote of the. The recommendation includes General Fund Appropriation for Contingencies of $4 million. Impact Fees (Fund 0035, Budget Unit 239) The Impact Fees Fund consolidates Butte County s various development impact fees into a single fund. The revenue in the fund includes all anticipated development impact fee receipts for fiscal year Appropriations include anticipated transfers in fiscal year , including a transfer of transportation impact fees for intersection design and the transfer of general government facility impact fees for anticipated debt service on the Hall of Records building. Debt Service (Fund 0039) The Debt Service Fund consolidates Butte County s debt service payments into a single fund. The Debt Service Fund includes the following budgets: Pension Obligation Bonds, Series A & B These budgets were established to account for the activities of the County s issue of pension obligation bonds. Generally accepted accounting principles require that the principal and interest due on the bonds, and related costs of the issuance, be paid under budgetary control California Energy Commission (CEC) Solar This budget was established to account for the debt service paid on the Solar Project Rio Lindo Avenue #492 and #554 Debt Service Payments These budgets were established to fund the debt service related to the purchase of two pieces of property on Rio Lindo Avenue. Rio Lindo Avenue #492 is being used by Behavioral Health. Rio Lindo Avenue # 554 is the new Chico Veterans Memorial Hall Bangor Fire Station #55 COP This budget was established to account for the debt service resulting from the construction of Fire Station # Hall of Records COP This budget was established to account for the debt service resulting from the construction of the Hall of Records. The start of construction will begin in the fourth quarter of fiscal year Capital Projects (Fund 0041) The Capital Projects Fund consolidates Butte County s capital projects into a single fund. The Capital Projects Fund includes the following budgets: 241

2 Miscellaneous Budget Units Narratives Debt Service Transfers This budget provides a single point for all transfers from the Capital Projects Fund required to service the debt on financed capital projects. The recommendation includes the annual debt service requirements for the loan which financed the replacement of Bangor Fire Station #55. The Debt Service transfer is funded by the use of the Facility Reserve Chico Public Works Yard This budget provides appropriation for a Public Works Corporation Yard in Chico. The project is funded with restricted revenues received from the Public Works Department Hall of Records This budget provides appropriation for the construction of a Hall of Records building. The project is financed with a USDA loan, and funded with revenues from the ClerkRecorder and Elections Department, impact fees, and facility reserve County Center Drive Pedestrian Walkway This budget provides appropriation for the construction of a pedestrian walkway between the Sheriff s Department and the rest of the County campus to accommodate the increase in foot traffic. The project is funded with discretionary resources Fire Station #44 This budget provides appropriation to begin the replacement of Fire Station #44 in South Chico. The project is funded with facility reserve Jail Program and Capacity Expansion This budget provides appropriation for the conceptual design of an expanded jail facility and for review of the conceptual plans pursuant to the California Environmental Quality Act. This portion of the project is funded with impact fees Government Campus Infrastructure Improvements This budget provides appropriation for the first phase of improvements to the public safety area of the campus that are needed to accommodate future facility expansion. The project will utilize debt financing and is funded with facility reserve DESS Mira Loma 205 Ste. 10 This budget provides appropriation to remodel a portion of the Department of Employment and Social Services (DESS) facility at 205 Mira Loma Dr. in order to accommodate the relocation of the Affordable Care Act Customer Service Center. The project is funded with restricted revenues received by DESS. The County Budget Act requires disclosure of financing sources and uses for each budget unit having activity within the County s governmental funds within the two fiscal years preceding the fiscal year of the budget being considered for adoption. The projects listed below each had activity within the preceding two fiscal years, but do not contain recommended appropriations for FY : Public Health Lab Veterans Memorial Park Behavioral Health Remodel 560 Cohasset Bloomer Mt. Communication Tower Public Safety Realignment Facility Modification 242

3 Miscellaneous Budget Units Narratives Public Health Remodel 202 Mira Loma Behavioral Health Remodel 492 Rio Lindo Juvenile Hall Security System Butte County Oroville Park & Ride Lot Equipment Replacement (Fund 0042) The Equipment Replacement fund has been established for the purpose of financing the purchase of frontline vehicles in Sheriff, Fire, District Attorney, Probation and Assessor departments. On an annual basis, these departments are charged an equipment use allowance based on the depreciation of each vehicle. Revenue from equipment use allowance charges is received in the Equipment Replacement Fund. Once a vehicle is fully depreciated and the total allowance has been collected, that vehicle is eligible for replacement by the fund. Expenditures are made from the individual budget units in the Equipment Replacement Fund. Support Services Equipment Replacement (Fund 0043, Budget Unit 184) Support Services Equipment Replacement is a budget unit that has been established for the purpose of financing the purchase of capital assets for the General Services and Information Systems Departments, and Internal Service Funds (ISF). The ISF s include the Utilities, SelfInsurance, Worker s Comp, Unemployment, and Medical Liability Insurance Funds. Purchases of capital assets for the ISF s and those support service operations moved to the General Fund are financed through the charge of the equipment use allowance. The charge is made against ISF s and support service operations, which allows for the transfer of cash from the ISF s and General Fund to the ISF Equipment Replacement Fund. These funds are used for the future purchase of capital assets from the ISF Equipment Replacement Fund. The County entered into a Microsoft Enterprise Agreement in the beginning of fiscal year The entire cost of the agreement was capitalized in fiscal year , as the software will be available to all County employees using computers. However, payments are scheduled to be made over a three year period, and the second payment is included in the FY budget. Public Safety and Health and Human Services Realignment (Fund 0055, Budget Unit 118) The Public Safety and Health and Human Services Realignment Fund was set up to comply with Assembly Bill (AB) 118, which requires a separate Local Revenue Fund to receive all 2011 realignment revenues including Community Correction (AB 109), Trial Court Security, District Attorney and Public Defender, Juvenile Justice, Supplemental Law Enforcement, and Health and Human Services. This is a passthrough fund meaning that realignment revenues come into this fund as required by law and are immediately transferred to various departments responsible for managing those programs. CDBG Program Grants (Fund 0142, Budget Unit 180) The CDBG Program Grant Fund consolidates Butte County s open grants through the Community Development Block Grant (CDBG) program into a single fund under the following cost centers: 243

4 Miscellaneous Budget Units Narratives CDBG Administrative (Cost Center ) The purpose of this cost center is to account for County Support Services (A87) costs associated with all CDBG grants. Disaster Recovery Initiative (DRI) 2008 Fires (Cost Center ) The purpose of this grant is to support recovery after the 2008 wildfires. The grant provides housing rehabilitation loans for qualifying homeowners affected by the 2008 wildfires. The Housing Rehabilitation Program allows for owneroccupied and ownerinvestor/tenant occupied properties to participate in the program. All applicants must have incomes at or below 80% of the County s area median income, adjusted for household size. The grant provides for improvements to Concow Road in areas damaged by the 2008 wildfires and subsequent emergency and recovery vehicle traffic. The grant also provides planning funds to update the Local Hazard Mitigation Plan and provides reimbursement for creation of a portion of the General Plan Safety Element. This grant expires December 31, CDBG Planning and Technical Assistance and Microenterprise Assistance Grant (Cost Center ) The purpose of the Planning and Technical Assistance grant is to conduct the Phase 1 Countywide Americans with Disabilities Act (ADA) SelfEvaluation and Transition Plan for Butte County facilities offering services to the public. The purpose of the Microenterprise Assistance grant is to continue the Butte County Business Incubator Program (BCBIP). The BCBIP targets businesses located within the unincorporated area of Butte County. Eligible businesses include Microenterprises (small companies) that have five or fewer employees and a desire to grow. Companies accepted into the BCBIP must meet the CDBG National Objective of providing opportunities to low and moderate income individuals. The grant expires September 30, HCD Program Income (Fund 0143, Budget Unit ) The HCD Program Income Fund generates revenue from previous CDBG Grant Activities. These funds are utilized solely for additional CDBG authorized activities. The purpose of this budget is to fund the County s Housing Rehabilitation Revolving Loan Program. This program offers low interest housing rehabilitation loans and emergency grants to income eligible property owners located in the unincorporated area of Butte County. Fish & Game Commission (Fund 0150, Budget Unit 520) The purpose of the Commission is to carry out the policies of the California Department of Fish and Wildlife and to advise the on the propagation of fish and game within the County. The Commission also sets policy for the expenditure of the County s share of fish and game fine money. The Fish and Game Commission was established by the on August 7, 1940, and reformed pursuant to Resolution The Commission is appointed by the and consists of five members representing each of the County s supervisorial districts. The Commission meets in January, February, April, July and October to recommend the County s conservation projects and equipment purchases. The Fish and Game Commission is supported by a contracted secretary to coordinate the daytoday activities of the Commission. 244

5 FISCAL YEAR GENERAL REV AND TRFS GENERAL GOVERNMENT FINANCE 0010 GENERAL Detail by Revenue Category CURRENT PROPERTY TAXES 44,705,150 45,563,216 45,623,981 45,623,981 d OTHER TAXES 6,853,132 6,738,100 7,390,661 8,790,661 d TOTAL TAXES 51,558,282 52,301,316 53,014,642 54,414,642 S LICENSES AND PERMITS 1,531,281 1,553,200 1,556,690 1,556,690 S FINES, FORFEITS, PENALTIES 1,058, , , ,509 S USE OF MONEY AND PROPERTY 3,417,496 1,334,000 2,632,000 2,632,000 S STATE 15,263,972 15,529,100 16,008,704 16,008,704 d FEDERAL 176,563 70,000 70,000 70,000 d OTHER GOVERNMENTAL 3,935,434 4,000,200 4,093,692 4,093,692 d TOTAL INTERGOVERNMENTAL 19,375,969 19,599,300 20,172,396 20,172,396 S CHARGES FOR SERVICES 168, , , ,573 S MISCELLANEOUS 3,017,005 1,970,000 1,970,000 2,010,000 S OTHER FINANCING SOURCES 20,510 S $80,148,323 $77,944,216 $80,411,810 $81,851,810 b d S TRANSFER TO WELFARE 277,244 1,570,216 1,291, ,559 S TRANSFER TO PUBLIC HLTH 724, , , ,304 S TRANSFER TO BEHAV HEALTH 285, , , ,189 S TRANSFER TO DEBT SERVICE 123, , , ,281 S GEN TFR TO CAP PROJ 270, ,000 S GEN TFR TO EQUIP REP 64,000 S $1,410,168 $2,767,163 $2,694,534 $1,979,333 b ($78,738,155) ($75,177,053) ($77,717,276) ($79,872,477) 245

6 FISCAL YEAR TAX AND REVENUE ANTICIPATION NOTES GENERAL GOVERNMENT FINANCE 0010 GENERAL Detail by Revenue Category OTHER FINANCING USES 6,312 2, S $6,312 $2,492 $33 b $6,312 $2,492 $33 246

7 FISCAL YEAR GRAND JURY PUBLIC PROTECTION JUDICIAL 0010 GENERAL Detail by Revenue Category SERVICES AND SUPPLIES 78, , , ,221 d 78, , , ,221 S 570 OTHER FINANCING USES 35,448 8,820 (5,479) (5,479) S $113,949 $120,803 $108,742 $108,742 b $113,949 $120,803 $108,742 $108,

8 FISCAL YEAR APPROPRIATION FOR CONTINGENCIESGENERAL CONTINGENCIES & RESERVES OTHER GENERAL 0010 GENERAL Detail by Revenue Category APPROP FOR CONTINGENCIES 7,008,596 4,500,000 4,000,000 S $7,008,596 $4,500,000 $4,000,000 b $7,008,596 $4,500,000 $4,000,

9 FISCAL YEAR LEVEL REVENUE 0035 IMPACT FEES Detail by Revenue Category FINES, FORFEITS, PENALTIES 647,601 S USE OF MONEY AND PROPERTY (45,018) S $602,583 b ($602,583) 249

10 FISCAL YEAR IMPACT FEES GENERAL GOVERNMENT OTHER GENERAL 0035 IMPACT FEES Detail by Revenue Category FINES, FORFEITS, PENALTIES 573, , ,000 S $573,000 $622,000 $622,000 b 134,051 85, , ,167 d 134,051 85, , ,167 S 570 OTHER FINANCING USES 10,000 10,000 10,000 S $134,051 $95,000 $280,167 $280,167 b $134,051 ($478,000) ($341,833) ($341,833) 250

11 FISCAL YEAR LEVEL REVENUE 0039 DEBT SERVICE Detail by Revenue Category USE OF MONEY AND PROPERTY (46,598) S CHARGES FOR SERVICES 234, ,167 S OTHER FINANCING SOURCES 2,355,662 3,074,487 3,117,440 3,117,440 S $2,309,064 $3,074,487 $3,351,607 $3,351,607 b ($2,309,064) ($3,074,487) ($3,351,607) ($3,351,607) 251

12 FISCAL YEAR POB SERIES A DEBT SERVICE DEBT SERVICE RETIREMENT OF LONG TERM DEBT 0039 DEBT SERVICE Detail by Revenue Category SERVICES AND SUPPLIES 4,203 6,703 6,703 6,703 d 1,710,252 1,757,028 1,821,343 1,821,343 d 1,714,455 1,763,731 1,828,046 1,828,046 S $1,714,455 $1,763,731 $1,828,046 $1,828,046 b $1,714,455 $1,763,731 $1,828,046 $1,828,

13 FISCAL YEAR POB SERIES B DEBT SERVICE DEBT SERVICE RETIREMENT OF LONG TERM DEBT 0039 DEBT SERVICE Detail by Revenue Category SERVICES AND SUPPLIES 2,500 2,500 2,500 d 117, , , ,645 d 117, , , ,145 S $117,084 $874,970 $854,145 $854,145 b $117,084 $874,970 $854,145 $854,

14 FISCAL YEAR CEC SOLAR DEBT SERVICE RETIREMENT OF LONG TERM DEBT 0039 DEBT SERVICE Detail by Revenue Category , , , ,968 d 316, , , ,968 S $316,495 $312,341 $311,968 $311,968 b $316,495 $312,341 $311,968 $311,

15 FISCAL YEAR CHICO MEMORIAL HALL 492 RIO LINDO, CHICO DEBT SERVICE RETIREMENT OF LONG TERM DEBT 0039 DEBT SERVICE Detail by Revenue Category ,817 61,222 61,118 61,118 d 61,817 61,222 61,118 61,118 S $61,817 $61,222 $61,118 $61,118 b $61,817 $61,222 $61,118 $61,

16 FISCAL YEAR CHICO MEMORIAL HALL 554 RIO LINDO, CHICO DEBT SERVICE RETIREMENT OF LONG TERM DEBT 0039 DEBT SERVICE Detail by Revenue Category ,958 62,223 62,163 62,163 d 62,958 62,223 62,163 62,163 S $62,958 $62,223 $62,163 $62,163 b $62,958 $62,223 $62,163 $62,

17 FISCAL YEAR BANGOR FIRE STN DEBT SERVICE DEBT SERVICE RETIREMENT OF LONG TERM DEBT 0039 DEBT SERVICE Detail by Revenue Category OTHER FINANCING SOURCES 58,759 61,720 54,214 54,214 S $58,759 $61,720 $54,214 $54,214 b 53,237 61,720 54,214 54,214 d 53,237 61,720 54,214 54,214 S $53,237 $61,720 $54,214 $54,214 b ($5,522) 257

18 FISCAL YEAR HALL OF RECORDS DEBT SRVC DEBT SERVICE RETIREMENT OF LONG TERM DEBT 0039 DEBT SERVICE Detail by Revenue Category OTHER FINANCING SOURCES 45,000 S $45,000 b 45, , ,167 d 45, , ,167 S $45,000 $234,167 $234,167 b $234,167 $234,

19 FISCAL YEAR LEVEL REVENUE 0041 CAPITAL PROJECT Detail by Revenue Category USE OF MONEY AND PROPERTY (10,226) S CHARGES FOR SERVICES 663, , , ,415 S $653,644 $697,992 $674,415 $674,415 b ($653,644) ($697,992) ($674,415) ($674,415) 259

20 FISCAL YEAR DEBT SERVICE TRANSFERS GENERAL GOVERNMENT OTHER GENERAL 0041 CAPITAL PROJECT Detail by Revenue Category OTHER FINANCING USES 58,759 61,720 54,214 54,214 S $58,759 $61,720 $54,214 $54,214 b $58,759 $61,720 $54,214 $54,

21 FISCAL YEAR CHICO PUBLIC WORKS YARD GENERAL GOVERNMENT OTHER GENERAL 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 129,063 2,500,000 2,257,000 2,257,000 S $129,063 $2,500,000 $2,257,000 $2,257,000 b 5,000 56,200 56,200 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 129,063 2,495,000 2,200,800 2,200,800 d TOTAL CAPITAL ASSETS 129,063 2,495,000 2,200,800 2,200,800 d 129,063 2,500,000 2,257,000 2,257,000 S $129,063 $2,500,000 $2,257,000 $2,257,000 b 261

22 FISCAL YEAR PUBLIC HEALTH LAB GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 926,986 S $926,986 b 53,280 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 873,706 d TOTAL CAPITAL ASSETS 873,706 d 926,986 S $926,986 b 262

23 FISCAL YEAR VETERAN'S MEMORIAL PARK GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 15,060 S $15,060 b 50 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 35,010 d TOTAL CAPITAL ASSETS 35,010 d 35,060 S $35,060 b $20,

24 FISCAL YEAR HALL OF RECORDS GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 350,000 S MISCELLANEOUS 8,000,000 8,000,000 8,000,000 S $350,000 $8,000,000 $8,000,000 $8,000,000 b ,000 80,000 80,000 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 471,555 7,920,000 7,920,000 7,920,000 d TOTAL CAPITAL ASSETS 471,555 7,920,000 7,920,000 7,920,000 d 472,196 8,000,000 8,000,000 8,000,000 S $472,196 $8,000,000 $8,000,000 $8,000,000 b $122,

25 FISCAL YEAR BEHAVIORAL HEALTH REMODEL 560 COHASSET GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 54, ,000 S $54,330 $400,000 b 14,259 16,000 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 40, ,000 d TOTAL CAPITAL ASSETS 40, ,000 d 54, ,000 S $54,330 $400,000 b 265

26 FISCAL YEAR BLOOMER MTN COMMUNICATIONS TOWER GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 198,295 S $198,295 b 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 198,295 d TOTAL CAPITAL ASSETS 198,295 d 198,295 S $198,295 b 266

27 FISCAL YEAR PUBLIC SAFETY REALIGNMENT FAC MOD GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category OTHER FINANCING SOURCES 75,745 S $75,745 b 19,124 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 84,545 d TOTAL CAPITAL ASSETS 84,545 d 103,669 S $103,669 b $27,

28 FISCAL YEAR PUBLIC HEALTH REMODEL 202 MIRA LOMA GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 90,919 S $90,919 b 15,751 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 75,168 d TOTAL CAPITAL ASSETS 75,168 d 90,919 S $90,919 b 268

29 FISCAL YEAR BEH HEALTH REMODEL 492 RIO LINDO GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 117,589 S $117,589 b 7,188 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 110,401 d TOTAL CAPITAL ASSETS 110,401 d 117,589 S $117,589 b 269

30 FISCAL YEAR JUVENILE JUSTICE SECURITY SYSTEM GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 50, ,794 S $50,244 $502,794 b 2,500 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 50, ,294 d TOTAL CAPITAL ASSETS 50, ,294 d 50, ,794 S $50,244 $502,794 b 270

31 FISCAL YEAR COUNTY CENTER WALKWAY GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 3, ,700 S OTHER FINANCING SOURCES 270, ,000 S $3,025 $277,700 $270,000 $270,000 b 39,792 13,108 7,000 7,000 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 264, , ,000 d TOTAL CAPITAL ASSETS 264, , ,000 d 39, , , ,000 S $39,792 $277,700 $270,000 $270,000 b $36,

32 FISCAL YEAR BC OROVILLE PARK & RIDE GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category FEDERAL d TOTAL INTERGOVERNMENTAL S MISCELLANEOUS 588,603 S $588,603 b 1,307 47,088 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS 541,515 d TOTAL CAPITAL ASSETS 541,515 d 1, ,603 S $1,307 $588,603 b $1,

33 FISCAL YEAR SO CHICO STA 44 RELOCATE GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category ,000 15,000 15,000 d 560 CAPITAL ASSETS d LAND TOTAL CAPITAL ASSETS 485, , ,000 d 485, , ,000 d 500, , ,000 S $500,000 $500,000 $500,000 b $500,000 $500,000 $500,

34 FISCAL YEAR SB1022 JAIL PROJECT GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES S b 520 SERVICES AND SUPPLIES 235, ,000 d 15,000 15,000 d 250, ,000 S $250,000 $250,000 b $250,000 $250,

35 FISCAL YEAR CAMPUS INFRA IMPRV GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category ,000 20,000 d 560 CAPITAL ASSETS d BUILDING AND IMPROVEMENTS TOTAL CAPITAL ASSETS 580, ,000 d 580, ,000 d 600, ,000 S $600,000 $600,000 b $600,000 $600,

36 FISCAL YEAR DESS MIRA 205 STE 10 GENERAL GOVERNMENT PLANT ACQUISITIONS 0041 CAPITAL PROJECT Detail by Revenue Category CHARGES FOR SERVICES 273, ,300 S $273,300 $273,300 b 75,967 75,967 d 560 CAPITAL ASSETS d EQUIPMENT 197, ,333 d TOTAL CAPITAL ASSETS 197, ,333 d 273, ,300 S $273,300 $273,300 b 276

37 FISCAL YEAR LEVEL REVENUE 0042 EQUIPMENT REPLACEMENT Detail by Revenue Category USE OF MONEY AND PROPERTY (11,749) S CHARGES FOR SERVICES 940,307 46,590 46,590 46,590 S OTHER FINANCING SOURCES 1,124,114 1,161,114 1,161,114 S $928,558 $1,170,704 $1,207,704 $1,207,704 b ($928,558) ($1,170,704) ($1,207,704) ($1,207,704) 277

38 FISCAL YEAR LEVEL REVENUE 0043 SUPPORT SERVICES EQUIPMENT REPLACEMENT Detail by Revenue Category USE OF MONEY AND PROPERTY (4,433) S CHARGES FOR SERVICES 435, , , ,002 S OTHER FINANCING SOURCES 6,482 6,429 22,231 22,231 S $437,463 $571,120 $836,233 $736,233 b ($437,463) ($571,120) ($836,233) ($736,233) 278

39 FISCAL YEAR ISF EQUIPMENT REPLACEMENT GENERAL GOVERNMENT OTHER GENERAL 0043 SUPPORT SERVICES EQUIPMENT REPLACEMENT Detail by Revenue Category MISCELLANEOUS 1,464,975 S $1,464,975 b 3,828 3, , ,175 d 560 CAPITAL ASSETS d EQUIPMENT 442,452 2,438, , ,150 d TOTAL CAPITAL ASSETS 442,452 2,438, , ,150 d 446,280 2,441,974 1,550,325 1,420,325 S 570 OTHER FINANCING USES 63, ,000 69,200 69,200 S $509,686 $2,602,974 $1,619,525 $1,489,525 b $509,686 $1,137,999 $1,619,525 $1,489,

40 FISCAL YEAR LEVEL REVENUE 0050 SPPL LAW ENF.SVCS Detail by Revenue Category USE OF MONEY AND PROPERTY (2,030) S ($2,030) b $2,

41 FISCAL YEAR LEVEL REVENUE PUBLIC PROTECTION OTHER PROTECTION 0055 PUBLIC SAFETY/HHS REALIGNMENT Detail by Revenue Category USE OF MONEY AND PROPERTY (6,768) S ($6,768) b $6,

42 FISCAL YEAR REALIGNMENT 2011 PUBLIC PROTECTION OTHER PROTECTION, POLICE PROTECTION, DETENTION AND CORRECTIONS 0055 PUBLIC SAFETY/HHS REALIGNMENT Detail by Revenue Category STATE 36,876,340 38,317,185 39,946,351 39,821,847 d TOTAL INTERGOVERNMENTAL 36,876,340 38,317,185 39,946,351 39,821,847 S $36,876,340 $38,317,185 $39,946,351 $39,821,847 b 570 OTHER FINANCING USES 39,335,460 38,317,185 39,946,351 39,821,847 S $39,335,460 $38,317,185 $39,946,351 $39,821,847 b $2,459,

43 DETAIL OF COST CENTERS 118 REALIGNMENT PUBLIC SAFETY/HHS REALIGNMENT Detail by Cost Center BY COST CENTER REALIGN 2011COMM CORR REALIGN 2011DA & PD RELIGN 2011TR COURT SEC RELIGN 2011JJ YOBG RELIGN 2011JJ JUV RNTRY RELIGN 2011HHSADOPTNS REALIGN 2011 PROT SVC REV REALIGN 2011 BH SUBACT RV REALIGN 2011 ENH LAW ENF 5,751,913 6,637,690 6,208,029 6,208, , , , ,274 1,769,299 1,934,580 1,962,650 1,962, , , , ,528 18,963 18, ,448 15,435,403 15,265,899 16,723,725 16,418,506 10,676,179 11,616,897 11,917,817 12,098,532 2,200,568 2,181,421 2,310,365 2,310,365 $36,876,340 $38,317,185 $39,946,351 $39,821,847 BY COST CENTER REALIGN 2011COMM CORR 6,195,267 6,637,690 6,208,029 6,208, REALIGN 2011DA & PD 125, , , , RELIGN 2011TR COURT SEC 1,946,275 1,934,580 1,962,650 1,962, RELIGN 2011JJ YOBG 655, , , , RELIGN 2011JJ JUV RNTRY 18,963 18, RELIGN 2011HHSADLT PRT 91, RELIGN 2011HHSFSTRCR AD 37, RELIGN 2011HHSFC ASSIST 383, RELIGN 2011HHSCHILD WLF 844, RELIGN 2011HHSADOPTNS 433, RELIGN 2011HHSCAP 17, RELIGN 2011HHSADPT ASST 835, RELIGN 2011HHSDRUG CRT 76, RELIGN 2011HHSNDRUG MC 45, RELIGN 2011HHSDRUG MC 167, RELIGN 2011SUPP LAW ENF 560, REALIGN 2011 PROT SVC REV 14,044,395 15,265,899 16,723,725 16,418, REALIGN 2011 BH SUBACT RV 10,676,179 11,616,897 11,917,817 12,098, REALIGN 2011 ENH LAW ENF 2,200,568 2,181,421 2,310,365 2,310,365 $39,335,460 $38,317,185 $39,946,351 $39,821,

44 DETAIL OF COST CENTERS 118 REALIGNMENT PUBLIC SAFETY/HHS REALIGNMENT Detail by Cost Center NET COSTS/USE OF BALANCE BY COST CENTER REALIGN 2011COMM CORR 443, REALIGN 2011DA & PD 15, RELIGN 2011TR COURT SEC 176, RELIGN 2011JJ YOBG RELIGN 2011JJ JUV RNTRY RELIGN 2011HHSADLT PRT 91, RELIGN 2011HHSFSTRCR AD 37, RELIGN 2011HHSFC ASSIST 383, RELIGN 2011HHSCHILD WLF 844, RELIGN 2011HHSADOPTNS 155, RELIGN 2011HHSCAP 17, RELIGN 2011HHSADPT ASST 835, RELIGN 2011HHSDRUG CRT 76, RELIGN 2011HHSNDRUG MC 45, RELIGN 2011HHSDRUG MC 167, RELIGN 2011SUPP LAW ENF 560, REALIGN 2011 PROT SVC REV (1,391,008) REALIGN 2011 BH SUBACT RV REALIGN 2011 ENH LAW ENF TOTAL NET COSTS/USE OF BALANCE $2,459,

45 FISCAL YEAR LEVEL REVENUE 0142 CDBG PROGRAM Detail by Revenue Category USE OF MONEY AND PROPERTY 347 S $347 b ($347) 285

46 FISCAL YEAR HCD PROJECT GENERAL GOVERNMENT OTHER GENERAL 0142 CDBG PROGRAM Detail by Revenue Category STATE 1,117,879 5,594,526 4,478,669 4,478,669 d TOTAL INTERGOVERNMENTAL 1,117,879 5,594,526 4,478,669 4,478,669 S MISCELLANEOUS 161,046 S $1,278,925 $5,594,526 $4,478,669 $4,478,669 b 520 SERVICES AND SUPPLIES 374,688 2,537,999 1,735,094 1,735,094 d 918,614 3,083,645 2,769,540 2,769,540 d 1,293,302 5,621,644 4,504,634 4,504,634 S 570 OTHER FINANCING USES S $1,293,302 $5,621,644 $4,504,634 $4,504,634 b $14,377 $27,118 $25,965 $25,

47 DETAIL OF COST CENTERS 180 HCD PROJECT 0142 CDBG PROGRAM Detail by Cost Center BY COST CENTER CDBG EDEF PTAE PTEC CDBG GEN ALLOC GRANT DRI 2008 FIRES 213,277 11,325 11, ,188 5,089 25,888 78,500 96, ,595 5,302,749 4,467,344 4,467,344 $1,278,925 $5,594,526 $4,478,669 $4,478,669 BY COST CENTER CDBG ADMINISTRATION (30,024) 27,118 25,965 25, CDBG ,277 11,325 11, EDEF , PTEC ,028 78, CDBG GEN ALLOC GRANT 104, DRI 2008 FIRES 978,020 5,302,749 4,467,344 4,467,344 $1,293,302 $5,621,644 $4,504,634 $4,504,634 NET COSTS/USE OF BALANCE BY COST CENTER CDBG ADMINISTRATION (30,024) 27,118 25,965 25, CDBG EDEF6537 (1) PTAE6559 (5,089) PTEC7614 1, CDBG GEN ALLOC GRANT 7, DRI 2008 FIRES 40,425 TOTAL NET COSTS/USE OF BALANCE $14,377 $27,118 $25,965 $25,

48 FISCAL YEAR LEVEL REVENUE 0143 HCDPROGRAM INCOME LOAN Detail by Revenue Category USE OF MONEY AND PROPERTY (48) S MISCELLANEOUS S ($48) $196 $196 b $48 ($196) ($196) 288

49 FISCAL YEAR HCDREVOLVING LOAN GENERAL GOVERNMENT OTHER GENERAL 0143 HCDPROGRAM INCOME LOAN Detail by Revenue Category CHARGES FOR SERVICES 711,280 S MISCELLANEOUS 93,844 83,846 83,846 S $711,280 $93,844 $83,846 $83,846 b 520 SERVICES AND SUPPLIES 110,714 79,800 69,300 69,300 d 12,676 14,044 14,742 14,742 d 123,390 93,844 84,042 84,042 S $123,390 $93,844 $84,042 $84,042 b ($587,890) $196 $

50 FISCAL YEAR LEVEL REVENUE 0150 FISH AND GAME Detail by Revenue Category USE OF MONEY AND PROPERTY (576) 930 1,030 1,030 S ($576) $930 $1,030 $1,030 b $576 ($930) ($1,030) ($1,030) 290

51 FISCAL YEAR FISH & GAME COMMISSION PUBLIC PROTECTION OTHER PROTECTION 0150 FISH AND GAME Detail by Revenue Category FINES, FORFEITS, PENALTIES 28,078 27,200 25,100 25,100 S $28,078 $27,200 $25,100 $25,100 b 520 SERVICES AND SUPPLIES 30,218 33,312 32,400 32,400 d 72 (3,704) 2,084 2,084 d 30,290 29,608 34,484 34,484 S $30,290 $29,608 $34,484 $34,484 b $2,212 $2,408 $9,384 $9,