DATE: June 6, 2023
TO: Board of Supervisors
SUBMITTED BY: David Luchini, RN, PHN, Director of Public Health
SUBJECT: Budget Adjustments for Department of Public Health FY 2022-23
RECOMMENDED ACTION(S):
TITLE
1. Adopt Budget Resolution increasing FY 2022-23 appropriations and estimated revenues for the Department of Public Health Org 5620 in the amount of $200,000 (4/5 vote).
2. Adopt Budget Resolution increasing FY 2022-23 appropriations and estimated revenues for Public Health Fund 0080, Org 1157 in the amount of $200,000 (4/5 vote).
REPORT
There is no additional Net County Cost associated with the recommended actions. Approval of the recommended actions will allow the Department to correctly recognize and transfer revenue from the Special Revenue Fund (SRF) to the General Fund based on an updated revenue collection estimate for surcharges and fees received through the Fresno County Certified Unified Program Agency (CUPA) program. This item is countywide.
ALTERNATIVE ACTION(S):
There are no viable alternative actions. If the Board does not approve the recommended actions, the Department would not be able to move revenue from the SRF to the General Fund, which would create a shortfall to the General Fund.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended actions. Approval of the recommended actions will adjust the Department of Public Health Org 5620, FY 2022-23 appropriations and estimated revenues in the amount of $200,000 to reflect a correction to the budget estimate. The second recommended action corrects a budget estimate for the collection and transfer of mandated surcharges and fees for the CUPA Program used to offset payments to the State in the amount of $200,000.
DISCUSSION:
CUPA is responsible for the oversight of businesses through inspection of all regulated facilities that handle hazardous materials, generate and/or treat hazardous waste, or use underground or aboveground storage tanks. There are approximately 5,000 businesses in Fresno County that either handle or store a defined amount of hazardous material that require they be regulated by CUPA. The Department invoices regulated businesses fees for inspection, in accordance with Fresno County’s approved Master Schedule of Fees.
In accordance with established accounting guidelines, State surcharges are collected and deposited to Org 1157. Funds remain in the SRF until a check is prepared for issuance to the State on a quarterly basis. Guidelines also require the check be issued out of the General Fund. Therefore, a journal voucher is created to transfer the required funds from the SRF to the General Fund in the amount of quarterly surcharges due to the State.
The Department underestimated FY 2022-23 anticipated appropriations and revenues in Org 1157, creating a shortfall of available appropriations. The increase of appropriations will allow total collections to be transferred from the SRF to the General Fund. Future FY budgets will accurately estimate appropriations and revenues.
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolution (Org 5620)
On file with Clerk - Resolution (Org 1157)
CAO ANALYST:
Ron Alexander