REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE SAN BERNARDINO COUNTY FLOOD CONTROL DISTRICT
AND RECORD OF ACTION
June 8, 2021
FROM
LEONARD X. HERNANDEZ, Chief Executive Officer, County Administrative Office
SUBJECT
Title
2021-22 Budget for San Bernardino County Flood Control District
End
RECOMMENDATION(S)
Recommendation
Acting as the governing body of the San Bernardino County Flood Control District:
1. Conduct a public hearing on the San Bernardino County Flood Control District’s 2021-22 Recommended Budget.
2. Adopt resolution to approve and adopt:
a. The San Bernardino County Flood Control District’s 2021-22 Budget, including appropriation, operating transfers out, contribution to reserves/net position, available reserves, budgeted staffing, and authorization for adjustments for final fund balance as described in Attachment A.
b. Any changes to the Recommended Budget that the Board of Supervisors may direct.
i. In the event that the Board of Supervisors makes any additions or deletions to the Budget after the public hearing, and the items were not proposed in writing and filed with the Clerk of the Board before the close of the public hearing, a 4/5 vote of the Board of Supervisors is required.
(Presenter: Brendon Biggs, Chief Flood Control Engineer, 387-7906)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
The 2021-22 Recommended Budget includes total Requirements for the San Bernardino County Flood Control District (District) special revenue funds of $151.6 million and an internal service fund of $3.2 million, and budgeted staffing of 178 positions. In addition, the District’s special revenue funds budget includes $88.4 million in available reserves for future use and the internal service fund budget includes $2.3 million in Net Position for future use. Included in the special revenue funds budget is $3.9 million of Discretionary General Funding (Net County Cost) for the County’s share of cost to the District for the National Pollutant Discharge Elimination System (NPDES) and Mojave River Watershed Group (MRWG) programs and for the Rimforest Drainage project.
BACKGROUND INFORMATION
The District’s budget consists of several special revenue funds, which are consolidated and presented as a single budget unit, and an internal service fund.
2021-22 Recommended Budget Summary - Special Revenue Funds
|
Budget Book Group |
2020-21 Modified |
2021-22 Recommended |
Change |
|
Operations and Community Services |
$159,948,372 |
$151,631,076 |
($8,317,296) |
2021-22 Recommended Budget Summary - Internal Service Fund
|
Budget Book Group |
2020-21 Modified |
2021-22 Recommended |
Change |
|
Operations and Community Services |
$4,937,050 |
$3,238,000 |
($1,699,050) |
Requirements are decreasing by $10.0 million due to decreases in both the Flood Control District Consolidated Special Revenue funds ($8.3 million) and in the Flood Control District Equipment fund ($1.7 million). The Consolidated Special Revenue funds are decreasing Requirements primarily due to a reduction in debt service expense as the District has completed payments for the Series 2007 Refunding Bonds ($3.1 million). Additionally, the decrease reflects reduced project costs for construction projects as many substantial projects were completed in 2020-21 ($1.4 million). Operating Transfers Out are decreasing by $5.5 million, primarily due to the aforementioned completion of debt service payments. These decreases are partially offset by an increase in Capital Expenditures of $1.6 million mainly due to an anticipated increase in Land and Easement purchases for anticipated construction projects. The decrease in the Equipment fund is due to decreases in Operating Expenses resulting from a reduction in auto insurance costs ($559,050) and a decrease in Capital Expenditures due to a reduction in planned purchases for heavy equipment and vehicles ($1.1 million).
Recommendation 1 calls for the public hearing on the 2021-22 Recommended Budget for the District, as required by Government Code Sections 29080 and 29081. Prior to adopting the District’s 2021-22 budget, a notice was published on May 25, 2021, May 26, 2021 and May 28, 2021 setting forth the date of the public hearing for the purpose of making a determination regarding the Recommended Budget. The Recommended Budget documents were made available to the public at the Clerk of the Board’s office on May 24, 2021 and the public hearing is occurring at least 10 days after the documents were made available. The notice further sets forth that any member of the public may appear at the hearing and be heard regarding any proposal for revision to the Recommended Budget.
The Budget hearing is designed to discuss and implement any direction or changes to the Recommended Budget. Any request for increases, decreases, or omission of any item in the budget or inclusion of any additional items shall not be made after the public hearing, unless the items were proposed in writing and filed with the Clerk of the Board before the close of the public hearing or unless approved by the Board of Supervisors (Board) acting as the governing body of the District by a four-fifths vote.
Recommendation 2 adopts/approves the District’s 2021-22 budget, including appropriation, contributions to reserves/net position, available reserves, budgeted staffing and authorization for adjustments for final fund balance.
ATTACHMENTS
The following attachment is incorporated as part of this item:
Attachment A lists the 2021-22 Recommended Budget appropriation, contribution to reserves/net position, operating transfers out, available reserves, estimated net position available, and budgeted staffing totals based on headcounts.
The Recommended Budget, including Attachment A, satisfies the requirements set forth in Government Code Section 29089.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Sophie A. Akins, Deputy County Counsel, 387-5455) on April 28, 2021; Finance (Jessica Trillo, Finance Analyst, 387-4222) on April 30, 2021; and County Finance and Administration (Robert Saldana, Deputy Executive Officer, 387-4342) on May 28, 2021. This item has been coordinated with the Auditor-Controller/Treasurer/Tax Collector (Vanessa Doyle, Chief Deputy Controller, 382-3191) on May 21, 2021.