REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE COUNTY OF SAN BERNARDINO
AND RECORD OF ACTION
June 8, 2021
FROM
MARIE GIRULAT, Director, Department of Child Support Services
SUBJECT
Title v
Appropriation and Revenue Adjustment Due to State Reallocation
End
RECOMMENDATION(S)
Recommendation
Authorize the Auditor-Controller/Treasurer/Tax Collector to post the adjustments as indicated in the Financial Impact section to the 2020-21 budget to allow for sufficient appropriation to pay for projected expenses (Four votes required).
(Presenter: Marie Girulat, Director, 478-7471)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). The Department of Child Support Services (DCSS) is requesting an increase of appropriation and revenue in the amount of $252,903 as a result of a State Mid-Year Reallocation for 2020-21 to fund the prepayment of 2021-22 required insurances as allowed by the State Department of Child Support Services. The department requests the Auditor-Controller/Treasurer/Tax Collector to post the following adjustments to the DCSS budget:
|
Fund Center |
Commitment Item/GL |
Description |
Action |
Amount |
|
4520001000 |
40408955 |
State Aid |
Increase |
$85,987 |
|
4520001000 |
40509094 |
Federal Aid |
Increase |
$166,916 |
|
4520001000 |
52002220 |
General Liability Insurances |
Increase |
$282,903 |
|
4521301000 |
54404040 |
Capital Equipment |
Decrease |
$30,000 |
BACKGROUND INFORMATION
DCSS determines paternity, establishes and enforces child support orders, and secures payments to assist families in meeting the financial and medical needs of their children. The State Mid-Year Reallocation for 2020-21 in the amount of $252,903 is allocated for administrative expenses for child support operations. This is a result of DCSS applying for Reallocation funding to pay unexpected 2021-22 health care costs. Due to County budgeting requirements, DCSS budgeted enough funds to cover these costs in lieu of budgeting the funds in other appropriations. With the receipt of the Reallocation funding, DCSS can restore appropriation levels as shown in the Financial Impact section.
The recommended adjustments to appropriation and revenue will allow DCSS to prepay a portion the of 2021-22 required County General Liability Insurances (GL 52002220) as allowed by the State Department of Child Support Services. The $30,000 Capital Equipment appropriation decrease is a result of procuring items for lower prices than originally budgeted. The adjustments to the 2020-21 budget are necessary to ensure DCSS is able to expend these allocated funds and avoid returning them to the State.
PROCUREMENT
N/A
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Jacqueline Carey-Wilson, Deputy County Counsel, 387-5455) on May 14, 2021; Auditor-Controller/Treasurer/Tax Collector (Vanessa Doyle, Chief Deputy Controller, 382-3195) on May 14, 2021; Finance (Christopher Lange, Administrative Analyst, 386-8393) on May 6, 2021; and County Finance and Administration (Tanya Bratton, Deputy Executive Officer, 388-0332) on May 18, 2021.