Recommended Budget Volume One.book - Chief Executive Office ...

Changes From 2010-11 Budget
Gross
Appropriation
($)
Intrafund
Transfer
($)
Revenue
($)
PARKS AND RECREATION
Budget Summaries
Net
County Cost
($)
2010-11 Final Adopted Budget
Critical Issues
154,743,000 659,000 43,387,000 110,697,000 1,461.0
1. Structural Deficit: Reflects a reduction to services and
supplies, and additions to revenue to address a
structural deficit (unavoidable costs, golf play decline).
(83,000) (8,000) 236,000 (311,000) --
Curtailments
1. Revenue Enhancements: Reflects an increase in
revenue (lease of water rights) needed to address the
County’s projected structural deficit for FY 2011-12.
2. Vacant Positions: Reflects a reduction in salaries and
employee benefits needed to address the County’s
projected structural deficit for FY 2011-12.
3. Transfer of Parks: Reflects a reduction in salaries and
employee benefits, services and supplies and revenue
due to returning Chesebrough, Northbridge and
Summerhill Parks to the City of Santa Clarita needed to
address the County’s projected structural deficit for
FY 2011-12.
Other Changes
1. Salaries and Employee Benefits: Primarily reflects
Board-approved increases in health insurance subsidies.
2. Retirement Debt Service: Reflects the elimination of
the Department’s proportional share of the costs
associated with the issuance of the 1994 Pension
Obligation Bonds. The bonds were fully paid in
FY 2010-11.
3. Retiree Health Insurance: Reflects the final year of a
four-year plan to recover the one-time augmentation
provided to departments in FY 2007-08 to assist in the
transition from the use of retirement surplus earning to
subsidize retiree insurance costs.
4. Unavoidable Costs: Reflects an increase in various
employee benefits costs partially offset by a decrease in
unemployment insurance.
5. Deferred Compensation: Reflects an overall decrease
in deferred compensation plan costs due to reduced
County contribution rates along with a corresponding
decrease in the County’s total annual contribution limit
as approved by the Board of Supervisors.
6. Labor-Management Savings: Reflects the reversal of
the labor-management savings placeholder
adjustments included in the FY 2010-11 Final Adopted
Budget. Labor-management savings are being replaced
by changes in the County’s deferred compensation
program.
FY 2011-12 Recommended Budget Volume One 44.2 County of Los Angeles
Budg
Pos
-- -- 179,000 (179,000) --
(2,146,000) -- -- (2,146,000) (34.0)
(322,000) -- (7,000) (315,000) (5.0)
490,000 -- -- 490,000 --
(2,519,000) -- -- (2,519,000) --
(144,000) -- -- (144,000) --
311,000 -- -- 311,000 --
(505,000) -- -- (505,000) --
1,234,000 -- -- 1,234,000 --