Fiscal Year 2011-2012 Adopted Budget - County of Sonoma

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Proprietary Fund Types • Enterprise Funds: Enterprise Funds account for operations (a) that are financed and operated in a manner similar to private business enterprises, where the intent of the Board is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are financed primarily through user charges or (b) where the Board has decided that periodic determination of revenues earned, expenses incurred, and net income or loss is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Internal Service Funds • Internal Service Funds: Internal Service Funds (ISF) account for the financing of goods or services provided by one department or agency to other departments or agencies of the County or other governmental units on a cost reimbursement basis. A common use of these fund types is to account for the County’s self-insurance programs. The following describes the funding and budgeting methodologies the County uses for some of the self-insurance programs. The funding methodology for the workers’ compensation and the liability insurance programs is designed to establish charges to departments to finance the current year costs at the 70% confidence level as estimated annually by an actuary. The Health ISF (county medical insurance plan) is funded based on actuarially determined trends in claims payments with the intent of maintaining a year-end fund balance equivalent to anticipated costs necessary to close out each year’s activity. Cash reserves above and below the 70% confidence levels for outstanding liabilities for individual insurance funds are amortized on a rolling three-year basis, by decreasing or increasing rates by one-third of the difference, in accordance with Board policy. The rolling three-year amortization policy was implemented to: 1) alleviate large fluctuations in rates caused by changes in actuarial estimates or funding status; 2) facilitate long-term rate planning; and 3) provide consistent financial policy for the internal service funds. For budgeting purposes, claims expense for the workers’ compensation and liability funds are based on the actuary’s estimated loss for the budget year at the 70% confidence level. In situations where this is not expected to provide sufficient appropriations to cover actual cash payments, additional funds are budgeted under Excess Claims Expense. Claims expense for the Health ISF is based on mid-year projections multiplied by the actuarially estimated claims expense trend (expected percent increase or decrease). At the time the budget is prepared, the total year-end outstanding liability for the budget year is not known. When this information becomes available from the actuary during the budget year, the change in the total outstanding liability is posted against the budgeted sub-object Accrued Benefit Adjustment in order to conform with accounting principles. This budgetary figure is used merely to designate cash reserves to cover the outstanding liability and does not represent a cash revenue or expenditure. The Accrued Benefit Adjustment for liability and workers’ compensation is budgeted at 10% of the total liability. The accrued benefit adjustment for the County Health Plan is budgeted using the most recent 1-year trend and 10% of the total liability. The total liability is based on the prior year estimate of total liability projected forward using the most recent claims expense trend. Within the ISF insurance funds, the budgetary information presented is not readily comparable on a year-to-year basis because expenditures and use of cash reserves are related to past years’ claims experience, as well as the fiscal year for which the budget is presented. Claims payments fluctuate depending on year of settlement, rather than occurrence of the claim, so payments may be made in excess of a current year's expected claims costs. In addition, actuarial estimates of total liability may vary substantially from year to year, depending on claims history, population changes, legislation, and other factors. County of Sonoma FY 2011-2012 Adopted Budget 8 Overview
DIRECTORY OF ELECTIVE AND APPOINTIVE OFFICERS ELECTIVE OFFICERS Auditor-Controller-Treasurer-Tax Collector ............................................... Donna M. Dunk Board of Supervisors ....................................................................................... Valerie Brown, District One David Rabbitt, District Two Shirlee Zane, District Three Mike McGuire, District Four Efren Carrillo, District Five County Clerk-Recorder-Assessor .................................................................. Janice Atkinson District Attorney .............................................................................................. Jill Ravitch Sheriff-Coroner ............................................................................................... Steve Freitas APPOINTIVE OFFICERS & DEPARTMENT HEADS Agricultural Commissioner-Sealer of Weights & Measures ....................... Vacant Agricultural Preservation & Open Space District General Manager............................................. Bill Keene Child Support Services Director ............................................... ..................... Julie Paik Community Development Commission Director .......................................... Kathleen Kane County Administrator ..................................................................................... Veronica A. Ferguson County Counsel................................................................................................ Bruce Goldstein Economic Development Director ................................................................... Ben Stone Fair Manager ......................................................................... .......................... Tawny Tesconi Fire & Emergency Services Director ................................... .......................... Mark Aston General Services Director ............................................................................... Jose Obregon Health Services Director ................................................................................. Rita Scardaci Human Resources Director ............................................................................ Wendy Macy Human Services Director ................................................................................ Jo Weber Information Systems Director ........................................................................ Ken Hightower (Interim) Permit & Resource Management Director ................................................... Pete Parkinson Probation Officer, Chief ................................................................................. Robert Ochs Public Defender ............................................................................................... John Abrahams Regional Parks Director ................................................................................. Caryl Hart Sonoma County Library Director .................................................................. Sandra Cooper Transportation & Public Works Director ........................... .......................... Philip Demery U.C. Cooperative Extension Director .................................. .......................... Stephanie Larson Water Agency General Manager ................................................................... Grant Davis County of Sonoma FY 2011-2012 Adopted Budget 9 Overview
Page 1: County of Sonoma, California ADOPTE
Page 5 and 6: Budget Recommended by Veronica A. F
Page 7: GOVERNMENT FINANCE OFFICERS ASSOCIA
Page 11 and 12: COUNTY OF SONOMA BOARD OF SUPERVISO
Page 13 and 14: COUNTY OF SONOMA OFFICE OF THE COUN
Page 15 and 16: Internal Service Funds 58,770,524 4
Page 17 and 18: County General Fund Budget The Coun
Page 19 and 20: Department FY 08-09 Adopted FY 09-1
Page 21 and 22: Customer service will be impacted a
Page 23 and 24: Local parks will have no longer hav
Page 25 and 26: California Parenting Institute Sant
Page 27: continued from day to day as needed
Page 30 and 31: How to Locate Information in the Bu
Page 32 and 33: Minimum Fund Balance Policies • S
Page 34 and 35: Expenditure Management & Control
Page 38 and 39: COUNTY OF SONOMA CHART OF ADMINISTR
Page 40 and 41: County Overview Sonoma County, Cali
Page 42 and 43: Cities Sq. Miles 1990 Population %
Page 44 and 45: Projections from the State of Calif
Page 46 and 47: Land Use Sonoma County encompasses
Page 48 and 49: HEALTH CARE EMPLOYMENT Employer Nat
Page 51 and 52: FINANCIAL SUMMARIES This section co
Page 53 and 54: Miscellaneous Revenues 7% ($80.6) C
Page 55 and 56: County of Sonoma FY 2011-2012 Gener
Page 57 and 58: Justice Services 52.1% County of So
Page 59 and 60: SPECIAL REVENUE FUNDS: ALL OTHER FU
Page 61 and 62: ADMINISTRATIVE SUPPORT & FISCAL SER
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Page 67 and 68: MISSION STATEMENT The Sonoma County
Page 69 and 70: FINANCIAL SUMMARY COUNTY COUNSEL Br
Page 71 and 72: MISSION STATEMENT Provide comprehen
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Page 75 and 76: HUMAN RESOURCES Wendy Macy, Directo
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Page 79 and 80: FINANCIAL SUMMARY GENERAL SERVICES
Page 81 and 82: Strategic Plan Focus GENERAL SERVIC
Page 83 and 84: MISSION STATEMENT Provide technolog
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INFORMATION SYSTEMS Ken Hightower,
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DESCRIPTION This budget includes ex
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NON DEPARTMENTAL Veronica A. Fergus
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MISSION STATEMENT The Mission of th
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AUDITOR-CONTROLLER-TREASURER-TAX CO
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RECOMMENDED BUDGET AUDITOR-CONTROLL
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MISSION STATEMENT Fulfill the legal
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FINANCIAL SUMMARY CLERK-RECORDER-AS
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Services Eliminated or Reduced The
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JUSTICE SERVICES Gross Revenue/ App
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DEPARTMENTAL DESCRIPTION The Court
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Strategic Plan Focus COURT SUPPORT
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MISSION STATEMENT The Sonoma County
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FINANCIAL SUMMARY PROBATION Robert
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PROBATION Robert M. Ochs, Chief Pro
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FINANCIAL SUMMARY DISTRICT ATTORNEY
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DISTRICT ATTORNEY Jill R. Ravitch,
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MISSION STATEMENT The mission of th
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RECOMMENDED BUDGET PUBLIC DEFENDER
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MISSION STATEMENT In partnership wi
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FINANCIAL SUMMARY SHERIFF Steve Fre
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RECOMMENDED BUDGET SHERIFF Steve Fr
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BOARD OF SUPERVISORS’ ACTIONS Ado
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HEALTH & HUMAN SERVICES Gross Reven
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MISSION STATEMENT Working with indi
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FINANCIAL SUMMARY DEPARTMENT OF HEA
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RECOMMENDED BUDGET Overview of Depa
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DEPARTMENT OF HEALTH SERVICES Rita
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MISSION STATEMENT The Human Service
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FY 10-11 ACCOMPLISHMENTS • Adult
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WORKLOAD AND PERFORMANCE SUMMARY 20
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HUMAN SERVICES Jo Weber, Director p
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MISSION STATEMENT IN-HOME SUPPORTIV
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Core Services Maintained IN-HOME SU
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DEPARTMENT OF CHILD SUPPORT SERVICE
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BUDGET DESCRIPTION In 1996, the Cou
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COMMUNITY HOSPITAL ENTERPRISE CLOSE
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DEVELOPMENT SERVICES Gross Revenue/
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MISSION STATEMENT Our mission is to
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PERMIT AND RESOURCE MANAGEMENT DEPA
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Strategic Plan Focus PERMIT AND RES
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COMMUNITY DEVELOPMENT COMMISSION Ka
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COMMUNITY DEVELOPMENT COMMISSION Ka
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REDEVELOPMENT AGENCY COMMUNITY DEVE
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ACHIEVEMENTS FY 2010-11 COMMUNITY D
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ACHIEVEMENTS FY 2010-11 COMMUNITY D
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DEPARTMENT HEAD CONCURRENCE OR COMM
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MISSION STATEMENT The Fire and Emer
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FINANCIAL SUMMARY FIRE AND EMERGENC
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Services Eliminated or Reduced The
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MISSION STATEMENT The Transportatio
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FY 10-11 ACCOMPLISHMENTS • Perfor
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TRANSPORTATION AND PUBLIC WORKS Phi
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TRANSPORTATION AND PUBLIC WORKS Phi
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APPENDIX TRANSPORTATION AND PUBLIC
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FINANCIAL SUMMARY SONOMA COUNTY WAT
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SONOMA COUNTY WATER AGENCY Grant Da
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MISSION STATEMENT To foster a healt
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RECOMMENDED BUDGET ECONOMIC DEVELOP
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FINANCIAL SUMMARY FY 10-11 FY 11-12
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REGIONAL PARKS Caryl Hart, Director
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10 32 31 302928 1. Alder Park 2. Bi
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OTHER COUNTY SERVICES Gross Revenue
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MISSION STATEMENT AGRICULTURAL PRES
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RECOMMENDED BUDGET AGRICULTURAL PRE
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LAND INTERESTS OF THE Sonoma County
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MISSION STATEMENT The Agricultural
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STAFFING SUMMARY AGRICULTURAL COMMI
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MISSION STATEMENT Our mission is to
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FINANCIAL SUMMARY U.C. COOPERATIVE
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MISSION STATEMENT Organize and prov
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FINANCIAL SUMMARY FY 10-11 FY 11-12
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Category Expenditures Special Reven
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MISSION STATEMENT Promote and prote
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FINANCIAL SUMMARY FAIRGROUNDS Tawny
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Beginning Fund Balance PROJECTED FU
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PROGRAM DESCRIPTION ADVERTISING Ver
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Category Description A C D E F G H
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CAPITAL PROJECTS Gross Revenue/ App
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DEPARTMENTAL DESCRIPTION CAPITAL PR
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CAPITAL PROJECTS AND MAJOR REPAIRS
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SIGNIFICANT PROJECTS UNDERWAY & PRO
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CAPITAL PROJECTS FINANCING DETAIL A
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CAPITAL PROJECTS FINANCING DETAIL A
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SHORT TERM DEBT OBLIGATIONS The Cou
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Estimated Bonds, Leases and Notes P
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DEBT POLICIES Debt is incurred for
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STATE FINANCIAL SCHEDULES The follo
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State Controller Schedules County o
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DEPARTMENT OR DIVISION BUDGETS (as
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Department PERMANENT POSITION SUMMA
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SONOMA COUNTY BUDGET - POSITION ALL
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DIV SECT CLASSIFICATION SONOMA COUN
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SHERIFF-LAW ENFORCEMENT SHERIFF-SON
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PROBATION DIVISION PROB-ADMINISTRAT
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DIV SECT CLASSIFICATION REFUSE DISP
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DIV SECT CLASSIFICATION NSC AIR POL
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SALARY SCHEDULE 2011/2012 ANNUAL SA
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SALARY RANGE SALARY SCHEDULE 2011/2
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GLOSSARY OF BUDGET TERMS A-87 COSTS
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FUNCTION/FUNCTIONAL AREAS - A group
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RETAIL SALES TAX - A tax levied on
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COUNTY OF SONOMA ADOPTED BUDGET 201
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Fiscal Year 2011-2012 Adopted Budget - County of Sonoma

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