County of San Luis ObispoFiscal Year 2015-16

Year-End Financial Report

September 13, 2016

FY 2015-16 Overview

• First year after conclusion of “Seven Year Pain Plan”

• Adopted FY 2015-16 Budget included: • Increase over FY 2014-15 (4%)• Increase of 83.5 FTE positions• Full funding of contingencies (5%)

• County in a strong financial position

Expense and Revenue at Year-End

FY 2014-15 FY 2015-16All Funds:Expenditures $514.7

(78%)$547.7 (81%)

Revenue $550.6 (90%)

$556.9 (91%)

General Fund Only:Expenditures $416.6

(92%)$428.9 (89%)

Revenue $433.3 (102%)

$438.5 (97%)

General Fund Status

• Projected General Fund FBA: $34.4 million• Actual General Fund FBA: $40 million

• Unused contingencies: $20.8 million• Higher non-dept. revenues: $11.3 million• Department savings: $8.3 million

Departments with Significant Unspent General Fund Support (GFS)

Department Unspent GFS compared to budget

County Fire $1,454,369 9%Health Agency $1,077,473 6%Planning and Building $934,728 12%District Attorney $874,336 9%Probation $592,172 6%Public Works – Waste Management $476,007 46%Central Services $471,577 28%Assessor $465,187 5%Sheriff-Coroner $391,865 1%Social Services $326,690 5%Information Technology $282,397 3%Public Works – Special Services $213,787 13%

Notable Issues

• Office of Emergency Services: unbudgeted expense

• Public Works – Roads: TDA/HUTA revenue shortfall of $2 million

• Health Agency and Department of Social Services significantly under budgeted amounts

Other Updates

Airports • Enplanements: 4% increaseGolf• Rounds at Dairy Creek down 17%Planning and Building• Project Fee Waivers: $211,490

Projects Completed in FY 2015-16

Infrastructure• 14 capital projects (91% of funding)• 17 major maintenance projects (92%

of funding)

Facilities• 11 capital projects (72% of funding)• 5 maintenance projects (90% of

funding)• 27 countywide maintenance projects

(92% of funding)

Performance Measure Results

35 (16%) met

89 (40%) exceeded

11 (5%) data unavailable

86 (39%) not met

Total: 221

Performance Measure Results

86 (39%) not met

Total: 221

Factors involved:Targets almost metFactors beyond depart-ment’s controlPerformance issue

Performance Measure Results byFunctional Area

Community Services

Fiscal & Admin-istrative

Health & Human Ser-

vices

Land Based Public Pro-tection

Support to County Depart-ments

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

% Exceeded % Met % Not Met % No data available

Performance Measure Highlights

Land Based• Roads• Planning &

Building

Public Protection• Animal Services

Community Services• Farm Advisor• Library

Health and Human Services• Veterans Services

Support to County Departments• Human Resources

1. Receive and file the report2. Approve relief from accountability requests

totaling $40,5513. Approve donation acceptance requests

totaling $31,7474. Approve a request to surplus 43 vehicles5. Approve a resolution to amend the PALs for

Public Health and Library to reflect the reclassification of three positions

Summary of Recommendations