REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS

BOARD MEETING DATE:  June  19, 2018
CATEGORY:  Consent - Law and Justice-12.

SUBJECT:

Budget Amendment

Supervisorial District No. :  All

DEPARTMENT CONTACT:  Mike Lindsey, Chief Fiscal Officer (530) 245-6165

STAFF REPORT APPROVED BY:  Tom Bosenko, Sheriff-Coroner

RECOMMENDATION

Approve a budget amendment that: (1) Increases appropriations and revenue by $32,104 in the Sheriff's Coroner budget for better alignment to projected and actual expenditures and revenues; and (2) increases appropriations by $5,554 in Accumulated Capital Outlay, offset by use of fund balance.

SUMMARY

A budget amendment to increase appropriations, offset by increased revenue, is needed to better align the Sheriff's Coroner budget to projected expenditures and revenues.

DISCUSSION

Expenditures in the Coroner budget for indigent burials and professional services  are higher, or projected to be higher, than the adjusted budget and require additional appropriations for projected remaining expenditures. Additionally, revenues in certain Coroner functional areas have already exceeded the adjusted budget allowing for a net zero increase by recognizing the additional revenues to offset the requested appropriations. Also part of this requested budget amendment is a transfer-in from accumulated capital outlay in an amount of $5,554 with a matching increase in the Coroner budget line item for Facilities Management charges for expenditures related to the Coroner building addition that posted in this fiscal year. The corresponding increase of $5,554 in appropriations in the Accumulated Capital Outlay budget is requested to be offset by use of fund balance.

ALTERNATIVES

The board may choose to not approve this budget amendment.

OTHER AGENCY INVOLVEMENT

The County Administrative Office has reviewed the recommendation.

FINANCING

The proposed budget amendment increases appropriations $32,104 in the Sheriff-Coroner budget offset by increases to revenues in the same amount and increases appropriations $5,554 in Accumulated Capital Outlay offset by use of fund balance. There is no additional General Fund impact with approval of this recommendation.