SUBJECT
Title
FISCAL YEAR 2024-25 THIRD QUARTER OPERATIONAL PLAN STATUS REPORT AND BUDGET ADJUSTMENTS (DISTRICTS: ALL)
Body
OVERVIEW
This report summarizes the status of the County’s Fiscal Year 2024-25 Adopted Operational Plan, as measured by projected year-end fund balance from current year operations. The projected year-end balance for the General Fund is $52.6 million (or 0.7% of the General Fund budget). The projected balance for all other funds combined is $126.5 million (4.1% of the other funds combined budget). For all budgetary funds combined, the projected balance is $179.1 million (or 1.6% of the overall budget). The projected fund balance anticipates an overall positive expenditure variance and an overall negative revenue variance from the Fiscal Year 2024-25 Amended Budget. The projection reflects the unused portion of the appropriation for contingency pursuant to Government Code §29084, assumes General Purpose Revenue will perform better than estimated, and business groups will produce operating balances, except for Public Safety Group.
Transfers and revisions to the amended budget can be made by formal action of the Board of Supervisors in accordance with the California County Budget Act, Government Code Section 29125. Increases to the overall budget require 4 votes. Transfers of appropriations between departments within the same budgetary fund that do not increase the overall budget, or the cancellation of appropriations require a majority vote. Transfers of appropriations to facilitate transfers between budgetary funds require 4 votes even if the overall budget is not increased.
In the Public Safety Group (PSG), recommendations include appropriation adjustments to support increased costs in enhanced collection activities reimbursed to the Court, in Public Defender’s Office to support increasing costs in psychiatric evaluations, facility management, professional expert services, and in Sheriff’s Office to support increasing costs in facilities management, property insurance, and public liability as well as a reduction by Public Safety to support mandated critical infrastructure needs at San Diego Central Jail. The increased operational costs in the Public Defender's Office and Sheriff's Office are being addressed with additional appropriations supported by over-realized revenue this fiscal year, and will be resolved with today's recommendations. Ongoing funding strategies for these costs have been identified, and are included in the upcoming Fiscal Year 2025-26 CAO Recommended Operational Plan.
In the Health and Human Services Agency (HHSA), recommendations include appropriation adjustments to transfer unanticipated fund balances of CSA 17 San Dieguito Ambulance Fund & CSA 69 Heartland Paramedic Fund from the old funds to the new funds, a funding swap for facility improvements within the County-owned Substance Use Residential and Treatment Services (SURTS) facility and Screening to Care Behavioral Health Support services, and a reallocation of funds previously committed for the Behavioral Health Workforce to realigned programs. These funding swap adjustments were related to the ARPA framework.
In the Land Use and Environment Group (LUEG), recommendations include appropriation adjustments to support personnel and operations costs incurred by the North County Fire Protection District, for various Parks projects, for the Goldentop Road Water Quality Improvement Project, for the Campo Road Reconfiguration project, for the Los Coches Diversion to Sanitary Sewer and Trash Capture Pilot Project, for the Rainbow Water Quality Improvement Project, for the Estrella Park Biofiltration and Trash Capture Project, for ongoing parks maintenance including a playground surface repair project, for the Heritage Park project, for the Sweetwater Lane County Park Energy Upgrade, and for Mt. Wodson Parking Lot project .
In the Finance and General Government Group (FGG), recommendations include appropriation adjustments for several major legal settlements that were delayed from the prior fiscal year, for increase in the property insurance premium, for increase in usage of contracted facilities services, for reconciling the purchase cost of various vehicles ordered in previous years to support current staff activities, to support increased commercial repair costs, for Community Enhancement and Neighborhood Reinvestment Programs, for the implementation of the Integrated Property Tax System (IPTS), for the San Diego County Psychiatric Hospital project, and for the purchase of convertible car seats for children in need.
Today’s recommendations seek authority to establish and transfer appropriations in order to ensure efficient use of County resources and to maintain a structurally balanced budget.
RECOMMENDATION(S)
CHIEF ADMINISTRATIVE OFFICER
1. Accept the Fiscal Year 2024-25 Third Quarter Report on projected year-end results.
Increases to the Overall Budget and/or Transfers Between Budgetary Funds (Recommendations 2 through 24):
2. Increase the Contribution for Trial Courts budget by $1,700,000 to support increased costs for enhanced collection activities paid to the Court; the funding sources are revenue from fines and fees ($700,000) and General Fund transfer from the Public Safety Group Executive Office ($1,000,000).
• Establish appropriations of $700,000 in Contribution for Trial Courts, Contribution to Other Agencies, to support increased costs in enhanced collection activities reimbursed to the Court, based on over realized revenues from fines and fees. (4 VOTES)
• Transfer appropriations of $1,000,000 from the Public Safety Group, Services & Supplies, to the Contribution for Trial Courts, Other Charges, to support increased costs in enhanced collection activities reimbursed to the Court, based on General Fund transfer from the Public Safety Group Executive Office.
3. Increase the Public Defender’s budget by $1,800,000 to support Salaries & Benefits; the funding source is based on over-realized General Purpose Revenue.
• Establish appropriations of $1,800,000 in Public Defender, Salaries & Benefits, to support salary and benefit costs for which appropriations were reduced to support increasing costs in psychiatric evaluations, facility management, and professional expert services, based on over-realized General Purpose Revenue. (4 VOTES)
4. Increase the Sheriff’s budget by $9,100,000 to support Salaries & Benefits; the funding source is based on over-realized General Purpose Revenue.
• Establish appropriations of $9,100,000 in the Sheriff’s Office, Salaries & Benefits, to support salary and benefit costs for which appropriations were reduced to support increasing costs in facilities management, property insurance, and public liability as well as a reduction by Public Safety to support mandated critical infrastructure needs at San Diego Central Jail, based on over-realized General Purpose Revenue. (4 VOTES)
5. Increase the County Service Area (CSA) 17 and CSA 69 budget accordingly to allow the transfer of remaining fund balances from the old to the new CSA funds.
• Establish appropriations of $140,000 in County Service Area (CSA) 17 San Dieguito Ambulance Fund (14065), Operating Transfers Out, and establish appropriations of $140,000 in CSA 17 Fund (14995), Services & Supplies, to transfer unanticipated fund balance from old CSA 17 San Dieguito Ambulance Fund (14065) to new fund CSA 17 Fund (14995), based on the available prior year fund balance in the old fund. (4 VOTES)
• Establish appropriations of $240,000 in CSA 69 Heartland Paramedic Fund (14190), Operating Transfers Out, and establish appropriations of $240,000 in the CSA 69 Fund (14996), Services & Supplies, to transfer unanticipated fund balance from old CSA 69 Heartland Paramedic Fund (14190) to new fund CSA 69 Fund (14996), based on the available prior year fund balance in the old fund. (4 VOTES)
6. Increase the budget by $18,791 in the Horse Creek Ridge Community Facilities District (CFD) to pay for fire personnel and operations costs; the funding source is available prior year CFD No. 2013-01 Horse Creek Ridge Maintenance - Special Tax C Fund fund balance.
• Establish appropriations of $18,791 in CFD No. 2013-01 Horse Creek Ridge Maintenance - Special Tax C fund, Services & Supplies, to support personnel and operations costs incurred by the North County Fire Protection District, based on available prior year CFD No. 2013-01 Horse Creek Ridge Maintenance - Special Tax C Fund fund balance. (4 VOTES)
7. Increase the budget by $15,239 in the Meadowood Fire CFD to pay for fire personnel and operations costs; the funding source is available prior year CFD No. 2019-01 Meadowood Fire - Special Tax C Fund fund balance.
• Establish appropriations of $15,239 in CFD No. 2019-01 Meadowood Fire - Special Tax C fund, Services & Supplies, to support personnel and operations costs incurred by the North County Fire Protection District, based on available prior year CFD No. 2019-01 Meadowood Fire - Special Tax C Fund fund balance. (4 VOTES)
8. Transfer of $30,700 in the Department of Parks and Recreation General Fund as a revenue swap for ARPA disallowed costs.
• Transfer appropriations of $30,700 from Department of Parks and Recreation, Services & Supplies, to Contribution to Capital Outlay Fund, Operating Transfers Out. This will enable a swap in revenue of $30,700 in the Capital Outlay Fund for Capital Project 1027068 TJ River Valley Spooners Mesa Stormwater Improvement project ($17,400), for Capital Project 1026654 Calavo Park Community Garden Project ($9,000), and for Capital Project 1025464 Collier Park Community Garden Project ($4,300) from ARPA to Operating Transfer In from the General Fund. There is no change to projects’ total budget. (4 VOTES)
9. Increase the Department of Public Works budget by $916,000 in the Road Fund to fund construction costs for the Goldentop Road Quality Improvement Project; the funding source is available prior year General Fund fund balance from Fiscal Year 2023-24.
• Transfer appropriations of $916,000 within Department of Public Works General Fund, Services & Supplies to Operating Transfers Out; and establish appropriations of $916,000 in Department of Public Works Road Fund, Services & Supplies, for the Goldentop Road Water Quality Improvement Project, based on an Operating Transfer In from the General Fund. (4 VOTES)
10. Increase the Department of Public Works budget by $3,075,000 in the Road Fund for a SANDAG grant received that will fund the Campo Road Reconfiguration project.
• Establish appropriations of $3,075,000 in the DPW Road Fund, Services & Supplies, for the Campo Road Reconfiguration project, based on a grant from SANDAG Housing Acceleration Program ($2,500,000) and Regional Transportation Congestion Improvement Program ($575,000). (4 VOTES)
11. Increase the Department of Public Works budget by $750,000 in the Road Fund for increased costs to the Los Coches Trash Capture project; the funding source is available prior year General Fund fund balance in DPW.
• Transfer appropriations of $750,000 within DPW General Fund, Services & Supplies to Operating Transfers Out; and establish appropriations of $750,00 in the DPW Road Fund, Services & Supplies, for the Los Coches Diversion to Sanitary Sewer and Trash Capture Pilot Project, based on an Operating Transfer In from the General Fund. (4 VOTES)
12. Increase the Department of Public Works budget by $2,000,000 in the Road Fund for increased construction costs for the Rainbow Water Quality Improvement Project; the funding source is available prior year General Fund fund balance in DPW.
• Transfer appropriations of $2,000,000 within Department of Public Works General fund, Services & Supplies to Operating Transfers Out; and establish appropriations of $2,000,000 in Department of Public Works Road Fund, Services & Supplies, for the Rainbow Water Quality Improvement Project, based on an Operating Transfer In from General Fund. (4 VOTES)
13. Transfer of $750,000 within the Department of Public Works (DPW) to pay for increased costs of the Estrella Park Trash Capture Project in the San Diego County Flood Control District; the funding source is available prior year General Fund fund balance in DPW.
• Transfer appropriations of $750,000 within DPW General Fund, Services & Supplies to Operating Transfers Out, for the Estrella Park Biofiltration and Trash Capture Project in the San Diego County Flood Control District. (4 VOTES)
14. Increase the budget by $117,000 in the Harmony Grove Community Facilities District (CFD) to fund increase costs of repairs to playground surfaces in the harmony grove community; the funding source is available prior year CFD fund balance.
• Establish appropriations of $117,000 in Harmony Grove Village CFD No. 2008-01 Other Services Special Tax B, Services & Supplies, for ongoing parks maintenance including a playground surface repair project, based on available prior year CFD fund balance. (4 VOTES)
15. Increase the Department of Parks and Recreation budget by $189,725 for the Heritage Park project grant funds received.
• Establish appropriations of $189,725 in the Capital Outlay Fund for Capital Project 1023725 Heritage Park Building, to provide funding for construction of the project, based a grant awarded to the Department of Parks and Recreation by the California State Parks. (4 VOTES)
16. Increase the Public Liability Internal Service Fund (ISF) by $9,953,895 to cover several major unanticipated legal settlements. This will be funded by higher than anticipated interest on deposits ($1,138,353) and available Public Liability ISF fund balance ($8,815,542).
• Establish appropriations of $9,953,895 in the Public Liability ISF, Services & Supplies, for several major unanticipated legal settlements based on higher than anticipated interest on deposits ($1,138,353) and available Public Liability ISF fund balance ($8,815,542). (4 VOTES)
17. Increase the Insurance ISF by $2,167,000 for an increase in the property insurance premium due to natural disasters and other unanticipated cost pressures facing the insurance market and the mid-year addition of the Public Health Laboratory to the policy. This will be funded by charges to the Finance and General Government Group Executive Office and the Health and Human Services Agency.
• Establish appropriations of $2,167,000 in the Insurance ISF, Services & Supplies, to cover for the increase in the property insurance premium based on Charges in General Fund. (4 VOTES)
18. Increase the Facilities Management ISF by $8,700,000 to support the increase in usage of contracted facilities services. The funding source is revenue from client departments.
• Establish appropriations of $8,700,000 in the Department of General Services Facilities Management ISF, Services & Supplies, to support the continued increase in contracted services based on revenue from client departments. (4 VOTES)
19. Increase the Facilities Management ISF by $3,200,000 to allow payment to the Fleet ISF for the purchase of various vehicles ordered in previous years. The funding source is available prior year Facilities Management ISF fund balance.
• Establish appropriations of $3,200,000 in the Department of General Services Facilities Management ISF, Other Charges, to fund the purchase of various vehicles ordered in previous years to support current staff activities based on available prior year Facilities Management ISF fund balance. (4 VOTES)
20. Increase the Fleet ISF, Parts and Fuel by $5,000,000 due to higher than anticipated usage of commercial repair contracts for modification of vehicles prior to being placed in service. The funding source is revenue from client departments.
• Establish appropriations of $5,000,000 in the Department of General Services Fleet ISF Parts and Fuel, Services & Supplies, to support increased commercial repair costs based on revenue from client departments. (4 VOTES)
21. Allow $20,676 of returned Community Enhancement grant funds to be allocated to new projects by establishing appropriations in the Community Enhancement Program budget.
• Establish appropriations of $20,676 in the Community Enhancement Program budget ($16,000 for District 1, $2,863 for District 2, and $1,813 for District 5 in Org 12900), Contribution to Other Agencies, based on the return of unused portions of prior year allocations so the funds can be allocated to other projects. (4 VOTES)
22. Allow $24,669 of returned Neighborhood Reinvestment Program grant funds to be allocated to new projects by establishing appropriations in the Neighborhood Reinvestment Program budget.
• Establish appropriations of $24,669 in the Neighborhood Reinvestment Program budget ($4,669 for District 1 in Org 15650 and $20,000 for District 4 in Org 15665), Other Charges, based on unused portions of prior year allocations that were returned in the current fiscal year so the funds can be allocated to other projects. (4 VOTES)
23. Increase the Treasurer-Tax Collector budget by $681,628 to pay for change orders for the implementation of the Integrated Property Tax System (IPTS) using Banking Pool revenue.
• Establish appropriations of $681,628 in Treasurer-Tax Collector, Services & Supplies, for implementation of IPTS based on Banking Pool revenue. (4 VOTES)
24. This recommendation is a technical adjustment that reclassifies departmental maintenance and capital spending plans based on capitalization thresholds. The result is a net increase of budget in the MMCOF of $717,453, which includes a transfer of savings from a nearly completed Parks MMCOF project (in the same area) to the Capital Outlay Fund and reclassification of major maintenance projects which are supported by existing department budgets.
• Transfer appropriations within departments between Services & Supplies and Operating Transfers Out, as noted in Appendix D, in the net amount of $717,453 for major maintenance projects listed in Appendix D that were subsequently reclassified, based on capitalization thresholds, for financial reporting purposes; and establish, transfer and cancel appropriations, as noted in Appendix D for a net increase of $717,453 in the Major Maintenance Capital Outlay Fund and adjust related funding sources as noted to accurately classify major maintenance projects for financial reporting purposes. (4 VOTES)
Transfers Within Budgetary Funds and/or Cancellation of Appropriations (Recommendations 25 through 32):
25. Transfer $500,000 from Capital Project 1023065 Sweetwater Summit Regional Park Campground Expansion Phase II to fund increased costs for Capital Project 1023728 Sweetwater Lane County Park Energy Upgrade.
• Transfer appropriations of $500,000 within Capital Outlay Fund and related Operating Transfers In from the General Fund, to provide funding for Capital Project 1023728 Sweetwater Lane County Park Energy Upgrade, based on the transfer from Capital Project 1023065 Sweetwater Summit Regional Park Campground Expansion Phase II.
26. Transfer $179,859.40 from Capital Project 1022934 Four Gee Park to Capital Project 1021983 Mt Wodson Parking Lot to help with construction costs.
• Transfer appropriations of $179,859.40 within Capital Outlay Fund and related Operating Transfers In from the General Fund, to provide funding for construction of the project for Capital Project 1021983 Mt Woodson Parking Lot, based on the transfer from Capital Project 1022934 Four Gee Park.
27. Transfer $23,720,000 from Capital Project 1023736 Central Region Community Based Care Facility to Capital Project 1025925 San Diego County Psychiatric Hospital within the County Health Complex Fund to optimize the cost structure and mix of beds at the San Diego County Psychiatric Hospital.
• Transfer appropriations of $23,720,000 within the County Health Complex Fund to provide funding for Capital Project 1025925 San Diego County Psychiatric Hospital, based on a transfer of Intergovernmental Transfer ($8,895,000) and Behavioral Health Realignment ($14,825,000) from Capital Project 1023736, Central Region Community Based Care Facility.
28. Transfer $30,000 from the Neighborhood Reinvestment Program to the Sheriff’s Office, Vista Patrol Station for the purchase of convertible car seats for children in need.
• Transfer appropriations of $30,000 from the Neighborhood Reinvestment Program (District 5, Org 15670), Services & Supplies, to the Sheriff’s Office, Vista Patrol Station (Org 39560), Services & Supplies, to purchase convertible car seats for children in need.
29. Authorize the use of $6.0 million in Opioid Settlement Funds for facility improvements within the County-owned Substance Use Residential and Treatment Services (SURTS) facility.
• Authorize the use of up to $6.0 million in Opioid Settlement Funds for facility improvements within the County-owned Substance Use Residential and Treatment Services (SURTS) facility that will provide recuperative care services for individuals with serious behavioral health conditions.
30. Reallocate $10.0 million of the San Diego’s Behavioral Health Workforce Committed Fund Balance to replace funding need in programs originally supported by Realignment revenue.
• Cancel and reestablish appropriations of $10,000,000 in the Health and Human Services Agency, Services & Supplies, to reallocate appropriations for San Diego’s Behavioral Health Workforce to realigned programs based on funding from the Committed Fund Balance originally to expand the capacity of the Behavioral Health Workforce.
31. Reallocate $9.0 million of Screening to Care General Purpose Revenue to fund costs originally funded by Realignment in Public Health Services.
• Authorize the reallocation of up to $9.0 million of General Purpose Revenue for Screening to Care Behavioral Health Support services to be used for costs originally funded by Health Realignment in Public Health Services. This will create Realignment capacity to support operational costs in Public Health Services in the Fiscal Year 2025-26 budget. Screening to Care services will be funded through the Mental Health Services Act in Fiscal Year 2024-25 and 2025-26.
32. This recommendation will cancel the remaining budget of Capital Projects that are anticipated to be completed or cancelled by the end of the Fiscal Year. The remaining funds will be returned to the original funding sources.
• Cancel appropriations and related revenue of up to $4,924,997.27 as noted in Schedule C for Capital Projects that will be completed/cancelled and closed by the end of Fiscal Year 2024-25. This is composed of $3,985,111.44 in the Capital Outlay Fund and $939,885.83 in the Library Projects Capital Outlay Fund.
EQUITY IMPACT STATEMENT
After the Board of Supervisors adopts the Operational Plan, it is monitored by the departments, Groups, and the Board. Departments are expected to work within their respective budgets. Budgets may, however, be modified during the year as circumstances warrant. In conjunction with the fund balance projection process, the Chief Administrative Officer meets with each Group to review accomplishments, emergent issues, and budget status. Department heads are required to communicate any potential problems or errors to the appropriate authority. Groups complete fund balance projections quarterly providing explanations of significant variances of their budget. The recommended actions are intended to provide resources to address inequities in County services and to identify disparities, develop meaningful outcomes, and create a County government culture of equity, belonging, and racial justice.
SUSTAINABILITY IMPACT STATEMENT
Today’s actions support the sustainability measures across the County considering the environment, economy, health/wellbeing, and/or social aspects of the community by aligning the County’s available resources with services to maintain fiscal stability and ensure long-term solvency.
FISCAL IMPACT
Funds associated with today’s recommendations are partially included in the Fiscal Year 2024-25 Operational Plan. If approved, in the General Fund these actions will result in an increase to the overall budget of $12,326,973, transfers between budgetary funds of $5,592,004, transfers within budgetary funds of $1,030,000 and no cancellation of appropriations. The funding sources for the increases are over-realized General Purpose Revenue ($10,900,000), over-realized revenue from fines and fees ($700,000), Banking Pool revenue ($681,628), unused portions of prior year allocations for Neighborhood Reinvestment Program ($24,669), and unused portions of prior year allocations for Community Enhancement Program ($20,676).
In all other funds combined, these actions will result in a net increase to the overall budget of $32,275,106, transfers between budgetary funds of $1,892,757, transfers within budgetary funds of $24,399,859, and cancellation of appropriations of $8,299,653. The funding sources for the net increase are revenue from client departments ($13,700,000), available prior year Public Liability ISF fund balance ($8,815,542), available prior year Facilities Management ISF fund balance ($3,200,000), SANDAG Housing Acceleration Program ($2,500,000), charges in General Fund ($2,167,000), Operating Transfers In from various non-General Fund ($1,862,757), interest on deposits ($1,138,353), Regional Transportation Congestion Improvement Program ($575,000), Operating Transfers In from the General Fund ($507,666), available prior year CSA 17 & 69 fund balance ($380,000), Office of Grants and Local Services (OGALS) State grant ($189,725), available prior year Harmony Grove Community Facilities District fund balance ($117,000), available prior year CFD No. 2013-01 Horse Creek Ridge Maintenance - Special Tax C Fund fund balance ($18,791), and available prior year CFD No. 2019-01 Meadowood Fire - Special Tax C Fund fund balance ($15,239). These are offset by decreases in American Rescue Plan Act (ARPA) ($2,900,000) and Park’s Trust Fund ($11,968).
BUSINESS IMPACT STATEMENT
N/A
Details
ADVISORY BOARD STATEMENT
N/A
BACKGROUND
As shown in Schedule A, the General Fund year-end fund balance projection of $52.6 million is based on the estimate that expenditures will be approximately $156.8 million less than the Fiscal Year 2024-25 Amended Budget and revenues will be a net $104.2 million less than the Fiscal Year 2024-25 Amended Budget. The Amended Budget consists of the Adopted Budget plus encumbrances carried over from the prior year, plus approved year-to-date changes. The projected balance for all other funds combined is a net of $126.5 million.
Attachments to this letter have been included to provide additional detail of these fund balance projections. Schedule A summarizes the fund balance projection by business group, department, and fund category. Schedule B shows the projected General Fund fund balance by business group split between operating and reserve balances. The Notes to Schedules A and B explain variances from budget by department, fund and for General Purpose Revenue. The Notes to the General Fund Variances details General Fund Variances by expenditure and revenue as well as additional notes regarding COVID-19 response costs funded via the federal government; these are also summarized briefly below.
GENERAL FUND EXPENDITURE VARIANCES
The third quarter expenditure variances in the General Fund of $156.8 million is primarily due to Salary & Benefits ($31.9 million), Services & Supplies ($97.1 million), Other Charges ($13.7 million), Capital Asset/Land Acquisition ($8.5 million), Capital Assets Equipment ($6.0 million), Expenditure Transfer & Reimbursements ($3.6 million), and Operating Transfers Out ($3.2 million). The lower than budget expenditures in Salary & Benefits is primarily due to the following: attrition, vacancies and modified positions in PSG; longer timeframes to hire staff, including hard to recruit classifications and vacancies due to attrition in HHSA; vacancies and under-filled positions in LUEG; unanticipated vacancies and staff attrition in FGG. The lower than budgeted expenditures in Services & Supplies is primarily due to expenditure variances in the following departments: in PSG, $6.6 million in the Department of Child Support Services and San Diego County Fire; in HHSA, $65.2 million in various departments, including positive variances in Behavioral Health Services (BHS), Public Health Services (PHS), Homeless Solutions and Equitable Communities, Aging & Independence Services and Child, Family Well-Being (CFWB) and Administrative Support as well as an offsetting negative variance in Self-Sufficiency Services and Housing & Community Development Services; in LUEG, $11.0 million in various departments, including the Department of Planning & Development Services, LUEG Executive Office, Department of Environmental Health and Quality (DEHQ) and in Department of Public Works (DPW); and in FGG, $14.2 million in various departments, including Assessor/Recorder/County Clerk (ARCC), Department of Human Resources (DHR), Registrar of Voters (ROV), and Office of County Counsel. Expenditure variances are described in detail in the Notes to the General Fund Variances.
GENERAL FUND REVENUE VARIANCES
The third quarter revenue variances in the General Fund of $104.2 million is primarily due to $36.6 million in over-realized revenue offset by $140.8 million in under-realized revenue. The over-realized revenue is primarily due to Taxes Other Than Current Secured ($24.1 million), Taxes Current Property ($6.7 million), Other Financing Sources ($4.2 million) and in Fines, Forfeitures & Penalties ($1.6 million). The under-realized revenue is primarily due to lower Intergovernmental Revenues ($109.5 million) in PSG, HHSA, LUEG and FGG; lower Charges for Current Services ($19.1 million); lower Revenue from Use of Money & Property ($5.5 million) from declining interest revenue; Miscellaneous Revenues ($3.5 million); and Licenses, Permits & Franchises ($3.2 million). Revenue variances are described in detail in the Notes to the General Fund Variances.
County staff actively monitor all revenue sources, including federal sources which the County may have incurred to manage past emergency response efforts. A summary of these past response costs related to COVID-19 are described in the Notes to the General Fund Variances.
Adjustments to the Fiscal Year 2024-25 Amended Budget
Transfers and revisions to the amended budget can be made by formal action of the Board of Supervisors in accordance with the California County Budget Act, Government Code Section 29125. Increases to the overall budget require 4 votes while transfers of appropriations between departments within the same budgetary fund that do not increase the overall budget or the cancellation of appropriations require a majority vote. However, transfers of appropriations between budgetary funds, referred to as operating transfers, require 4 votes even if the overall budget is not increased.
The recommendations for budget adjustments are explained as follows:
Increases to the Overall Budget and/or Transfers Between Budgetary Funds (Recommendations 2 through 24):
Recommendation 2
The Court operates collection and enhanced collection activities on court-ordered debt per MOU between the Court and the County. The Court uses comprehensive collection service practices as specified in Penal Code section 1463.007 to conduct enhanced collections activities on delinquent accounts in order to maximize collections on court-ordered debt. The enhanced collection amount budgeted for Fiscal Year 2024-25 is based on the Court’s estimate, costs related to enhanced collection functions, which includes labor efforts and associated services and supplies. A true up amount is provided during the year, and costs are expected to be higher than anticipated. If approved, this request will establish appropriations of $700,000 in the Contribution for Trial Courts based on over realized revenues from fines and fees and a transfer of appropriations of $1,000,000 from the Public Safety to support increases related to enhance collection activities. If recommendations are not approved the County will not be able to make its required payment to the Courts and will not be in compliance per MOU.
Recommendation 3
This recommendation will establish appropriations of $1,800,000 in the Public Defender, Salaries & Benefits. During the development of the Fiscal Year 2024-26 Operational Plan, the Public Defender reduced Salaries & Benefits budget and reallocated to Services & Supplies to fund increasing costs in forensic psychological evaluations, facility management and professional expert services such accident reconstruction and video analysis. The proposed adjustment of $1,800,000 will mostly mitigate the shortfall based on over-realized General Purpose Revenue to support Salaries & Benefits costs along with the transfer of appropriations savings from other services and supplies accounts.
Recommendation 4
This recommendation will establish appropriations of $9,100,000 in the Sheriff’s Office, Salaries & Benefits. During the development of the Fiscal Year 2024-26 Operational Plan, the Sheriff reduced Salaries & Benefits budget and reallocated to Services & Supplies to offset increased operational costs in facilities management, property insurance, and public liability as well as a budget reduction and reallocation by Public Safety to support mandated critical infrastructure needs at San Diego Central Jail. In the current fiscal year, the Sheriff’s Office has maintained lower vacancy rate compared to prior years therefore not realizing the Salaries & Benefits savings, resulting in the need for additional appropriations to cover salary and benefit costs. The funding source for the $9.1 million is based on over-realized General Purpose Revenue.
Recommendation 5
In Fiscal Year 2021-22, the Board approved the reorganization to transfer Emergency Medical Services (EMS) under San Diego County Fire (Public Safety Group) to enhance the alignment of the integrated functions of San Diego County Fire and EMS. These recommendations will transfer the remaining fund balances of $140,000 from old fund (14065) to new fund (14995) for County Service Area 17 and $240,000 from old fund (14190) to new fund (14996) for County Service Area 69. The remaining fund balance was generated due to a prior year adjustment associated with the reclassification of deferred revenue from the old funds.
Recommendation 6
This recommendation will establish appropriations of $18,791 in Community Facilities District (CFD) No. 2013-01 Horse Creek Ridge Maintenance, to support personnel and operations costs incurred by the North County Fire Protection District. On February 26, 2014, the Board authorized the levy of a special tax C to pay for associated fire services within CFD No. 2013-01 Horse Creek Ridge Maintenance by the North County Fire Protection District. These costs include engineers’ salaries and benefits and operations costs. Funding source is prior year savings in the CFD. The funds in the CFD pay for the fire protection services in these neighborhoods. The increase in appropriation is due to unanticipated revenue that was received after budget development. This recommendation was originally included in the Fiscal Year 2024-25 Second Quarter Operational Plan Status Report and Budget Adjustments (03/11/2025 (item# 14, recommendation 10)).
Recommendation 7
This recommendation will establish appropriations of $15,239 in Community Facilities District (CFD) No. 2019-01 Meadowood Fire - Special Tax C fund, to support personnel and operations costs incurred by the North County Fire Protection District. On April 10, 2019, the Board authorized the levy of a special tax C to pay for associated fire services within CFD No. 2019-01 Meadowood Fire by the North County Fire Protection District. These costs include personnel salaries and benefits and operations costs. Funding source is prior year savings in the CFD. The funds in the CFD pay for the fire protection services in these neighborhoods. The increase in appropriation is due to unanticipated revenue that was received after budget development. This recommendation was originally included in the Fiscal Year 2024-25 Second Quarter Operational Plan Status Report and Budget Adjustments (03/11/2025 (item# 14, recommendation 11)).
Recommendation 8
This recommendation will transfer appropriations of $30,700 from the Department of Parks and Recreation to Capital Project 1027068 TJ River Valley Spooners Mesa Stormwater Improvement project ($17,400), Capital Project 1026654 Calavo Park Community Garden Project ($9,000), and Capital Project 1025464 Collier Park Community Garden Project ($4,300) for disallowed American Rescue Plan Act (ARPA) costs. There is no change to projects’ total budget. Funding source is available prior year General Fund fund balance in the Department of Parks and Recreation (DPR). This recommendation was originally included in the Fiscal Year 2024-25 Second Quarter Operational Plan Status Report and Budget Adjustments (03/11/2025 (item# 14, recommendation 13)).
Transfers appropriations of $30,700 to swap revenue sources for community garden projects that were funded by ARPA. The funding source is savings in DPR to cover disallowed costs from ARPA guidelines. The three capital projects are: TJ River Valley Spooners Mesa Stormwater Improvement project, Calavo Park Community Garden Project, and Collier Park Community Garden Project.
Recommendation 9
This recommendation will establish appropriations of $916,000 in the Department to Public Works Road Fund to fund the construction for the Goldentop Road Water Quality Improvement Project. Capital project bid pricing is anticipated to be higher than currently budgeted. If approved, this request will establish the appropriations to ensure funding is available when the construction is anticipated to be awarded. The total estimated project cost is $2,108,327 and is anticipated to be completed by December 2025. The funding source is available prior year General Fund fund balance from Fiscal Year 2023-24. This recommendation was originally included in the Fiscal Year 2024-25 Second Quarter Operational Plan Status Report and Budget Adjustments (03/11/2025 (item# 14, recommendation 8)).
Recommendation 10
On June 24, 2020 (12), the Board of Supervisors adopted a resolution authorizing LUEG departments to apply and accept grant funds for the implementation of projects and programmatic activities in support of the County’s vision and strategic initiatives, through the end of Fiscal Year 2024-25. In October 2024, Planning & Development Services received award notification for the SANDAG Housing Acceleration Program (HAP) grant. This recommendation will establish appropriations of $3,075,000 in the Department to Public Works Road Fund to fund the final design and engineering for the Campo Road Reconfiguration project. If approved, this request will establish appropriations to ensure funding is available when the design and engineering is anticipated to be awarded. The total estimated project cost is $3,075,000 and is anticipated to be completed by March 2026. The funding source is grant from the SANDAG HAP ($2,500,000) and Regional Transportation Congestion Improvement Program ($575,000). This recommendation was originally included in the Fiscal Year 2024-25 Second Quarter Operational Plan Status Report and Budget Adjustments (03/11/2025 (item# 14, recommendation 9)).
Recommendation 11
This recommendation will establish appropriations of $750,000 in Department of Public Works Road Fund due to increase cost for Los Coches Diversion to Sanitary Sewer and Trash Capture Project (Project). This green infrastructure project improves stormwater quality by implementing Best Management Practices (BMPs) to control water quality and quantity year-round. It includes a subsurface trash capture device that meets State Trash Amendment requirements, diverts flows to the sanitary sewer at 5 gallons per minute, and contributes to the East County Advanced Water Purification Program for potable water treatment. The project addresses 193 upstream acres in the unincorporated community of Lakeside. This request will provide additional funding to manage the completion of the project. The total estimated project cost is $2,455,646 and is anticipated to be completed by June 2025. The funding source is available prior year General Fund fund balance in DPW.
Recommendation 12
This recommendation will establish appropriations of $2,000,000 in the Department to Public Works Road Fund to fund the construction for the Rainbow Water Quality Improvement Project. Capital project bid pricing is anticipated to be higher than currently budgeted. If approved, this request will establish the appropriations to ensure funding is available when the construction is anticipated to be awarded. The total estimated project cost is $15,918,000 and is anticipated to be completed by November 2026. The funding source is available prior year General Fund fund balance in DPW.
Recommendation 13
This recommendation will transfer appropriations of $750,000 within the Department of Public Works (DPW) for the construction of the Estrella Park Biofiltration and Trash Capture Project for the San Diego County Flood Control District (Flood Control District). This project includes the addition of a subsurface trash capture device that meets State Trash Amendment requirements, as well as treating stormwater flows from 22 upstream acres, in the unincorporated community of Casa de Oro. Additionally, it incorporates several other community improvements, including a new sidewalk, an ADA-compliant parking lot, enhancing access and connectivity, and portable EV charging station. The project highlights a partnership between the DPW Watershed Protection Program and Flood Control District, Department of Parks and Recreation, and Department of General Services to efficiently combine community benefits, elements of sustainability and water quality treatment. The total estimated project cost is $5,819,200 and is anticipated to be completed in June 2025. The funding source is available prior year General Fund fund balance in DPW.
Recommendation 14
This recommendation will establish appropriations of $117,000 to provide funds for ongoing park maintenance and a playground resurfacing project in the Harmony Grove CFD 2008-01 Other Services Special Tax B Fund. This is due to increased costs for parks operations & maintenance such as landscaping, trash, and utilities. The funding source is available prior year Harmony Grove Village CFD 08-01 Other Services Special Tax B Fund fund balance. The Harmony Grove Village Community Facility District, CFD No. 2008-01 (HGV CFD), Other Services Special Tax B Fund, provides park maintenance to that community.
Recommendation 15
On November 18, 2020 (item# 14), the Board of Supervisors adopted a resolution authorizing the Director of the County of San Diego Department of Parks and Recreation, or designee, to submit, negotiate, accept and execute all documents necessary to apply for and secure grant funding through the State Department of Parks and Recreation Per Capita Grant Program. This recommendation will establish appropriations of $189,725 for Capital Project 1023725 Heritage Park Building, to provide funding for construction of the project, based on an amendment to an existing Office of Grants and Local Services (OGALS) State grant awarded to the Department of Parks and Recreation. Notice of additional funding availability was given September 2024 after the Fiscal Year 2024-25 budget process and the contract amendment for the additional $189,725 was executed November 2024.
Recommendation 16
The Public Liability ISF was established in Fiscal Year 1994-95 for the purpose of financial tracking, reporting and expenditures for public risk management activities. Each year, County Counsel works with an independent actuarial firm to determine the financial risks of potential legal actions against the County, and County Counsel proposes a budget to address those risks. A significant portion of the Public Liability ISF budget is determined by potential legal settlement and judgment costs. Several major matters reached settlement during Fiscal Year 2024-25, which were anticipated for the prior fiscal year, and payments are estimated to exceed budgeted appropriations in this fund. Today’s recommendation will establish appropriations of $9,953,895 in the Public Liability ISF Services & Supplies for the purpose of paying these settlements based on higher than anticipated interest on deposits ($1,338138,353) and available Public Liability ISF fund balance ($8,615815,542).
Recommendation 17
The Insurance ISF was established in Fiscal Year 2024-25 for the purpose of financial tracking and reporting of expenditures for countywide insurance activities. A significant portion of the Insurance ISF budget is determined by the countywide automobile, property, helicopter, and cyber insurance premiums. The property insurance premium is expected to be approximately $2,167,000 higher than originally anticipated, for a total estimated cost of $11,046,000 in Fiscal Year 2024-25. The unanticipated increase is due to natural disasters, increasing costs and other factors impacting consumer insurance markets, and the estimated cost for the mid-year addition of the Public Health Laboratory. Today’s recommendation will establish appropriations of $2,167,000 in the Insurance ISF for the purpose of paying the increased property insurance premium. This increase is based on Charges in General Fund to the Finance & General Government Group where there are anticipated savings from a completed enterprise IT project and the Health & Human Services Agency for the Public Health Laboratory premium.
Recommendation 18
Countywide Fiscal Year 2024-25 appropriations for facilities contracted services were budgeted at $74,900,000 based on historical and anticipated costs. The cost for security, landscaping, and chilled water services has increased more than anticipated in the current year. This recommendation will establish appropriations of $8,700,000 million in the Facilities Management ISF to align appropriations with anticipated expenditures reflecting the increased utilization of security, landscaping, and chilled water services in the current year due to a combination of new service requests and higher than expected service requests. The funding source is charges to client departments.
Recommendation 19
This request will establish appropriations of $3,200,000 in the Facilities Management ISF for the purchase of 37 new vehicles and 76 replacement vehicles ordered in previous fiscal years due to the cost of new and replacement vehicles being higher than anticipated. These vehicles support current staff activities to complete building maintenance across four regions in the County and pick up and deliver mail to County facilities.
Recommendation 20
Countywide Fiscal Year 2024-25 appropriations for commercial repair was budgeted at $3,600,000 based on anticipated costs. The cost for commercial repair has increased more than anticipated in the current year due to the use of standalone contracts in the Fleet Parts and Fuel ISF for the addition of equipment or modification of a vehicle prior to being placed into service. This one-time increase in the Fleet Parts and Fuel ISF will not be required in future years since these costs will be combined in one contract with the vehicle purchase under the Fleet Vehicle Acquisition ISF, eliminating a separate charge impacting the Fleet Parts and Fuel ISF. This recommendation will add $5,000,000 in appropriations to the Fleet Parts and Fuel ISF based on charges to client departments.
Recommendation 21
This recommendation establishes appropriations of $20,676 in the Community Enhancement Program budget ($16,000 for District 1, $2,863 for District 2, and $1,813 for District 5 in Org 12900) based on unused portions of prior year allocations that were returned in the current fiscal year. This will allow the recently returned funds to be allocated to other projects.
Recommendation 22
This recommendation establishes appropriations of $24,669 in the Neighborhood Reinvestment Program budget ($4,669 for District 1 in Org 15650 and $20,000 for District 4 in Org 15655) based on unused portions of prior year allocations that were returned in the current fiscal year. This will allow the recently returned funds to be allocated to other projects.
Recommendation 23
The Integrated Property Tax System (IPTS) project will replace the IT systems that the Treasurer-Tax Collector and Auditor & Controller currently use to collect and distribute property tax revenues. The IPTS will enable current systems to be retired, thereby reducing operational risks, increasing capabilities, and providing a robust and modern infrastructure to sustain operations for years to come. The IPTS implementation project is expected to be completed in 2025. To enhance the functionality of IPTS upon implementation, change orders were initiated for the Treasurer-Tax Collector to add payment processing features and to ensure the ability to appropriately collect and process property tax collections and revenue for the County of San Diego. These change orders have a total estimated project cost of $831,253. This recommendation will establish appropriations of $681,628 of the total project cost for these change orders that will be funded by Banking Pool revenue. The remaining $212,625 will be funded by existing General Purpose Revenue in the Treasurer-Tax Collector.
Recommendation 24
Board Policy B-37, Use of Capital Program Funds, notes that on occasion, due to the nature of major maintenance projects, these projects may be reclassified as an operating or capital expense based on financial reporting requirements. Pursuant to Board Policy B-37, to ensure accuracy in financial reporting, the Chief Financial Officer shall make required adjustments to departmental operating budgets and within the Major Maintenance Capital Outlay Fund (MMCOF) or the Major Maintenance Internal Service Fund (MMISF). Due to the emergent nature of some major maintenance projects, some of these adjustments may require ratification by the Board. These recommendations will allow for the accurate financial reporting of major maintenance projects, which are listed in Appendix D along with the related required adjustments.
This recommendation will result in a net increase of appropriation in the MMCOF of $717,453, which includes a transfer of savings from a nearly completed Parks MMCOF project (in the same area) to the Capital Outlay Fund and reclassification of major maintenance projects which are supported by existing department budgets.
Transfers Within Budgetary Funds and/or Cancellation of Appropriations (Recommendations 25 through 32):
Recommendation 25
This recommendation will transfer appropriations of $500,000 from Capital Project 1023065 Sweetwater Summit Regional Park Campground Expansion Phase II to provide funding for Capital Project 1023728 Sweetwater Lane County Park Energy Upgrade. The Sweetwater Summit Regional Park Campground Expansion Phase II project is nearing completion, and the funding is available to fund construction of the carports with solar panel roofs in the existing parking lot in Sweetwater Lane County Park.
Recommendation 26
This recommendation will transfer appropriations of $179,859.40 from the Capital Project 1022934 Four Gee Park, to provide funding for the construction for Capital Project 1021983 Mt Woodson Parking Lot. Project Four Gee Park has been completed, and the remaining funding will fund the additional construction cost of the Mt. Woodson parking lot. The additional costs are due to existing site conditions.
Recommendation 27
On October 11, 2022 (14) the Board approved the San Diego County Psychiatric Hospital (SDCPH) capital project for planning and design related to facility improvements to support future programming, based on Realignment ($2,500,000) and Intergovernmental Transfer revenues ($2,500,000). The project will be designed to include subacute care and identify the optimal array of new services which will likely include a smaller psychiatric acute inpatient unit, a crisis stabilization unit, adult residential facility and other long term care components. Today’s recommendation increases the SDCPH project budget by $23,720,000 to a total of $28,720,000, consisting of Intergovernmental Transfer Revenue ($11,395,000) and Behavioral Health Realignment funding ($17,325,000). The total estimated SDCPH project costs are $123,512,244. The remaining $94,79291,512,244 will be funded in future Operational Plans.
The Central Region Community Based Care (CBC) Facility, formerly known as 3rd Avenue Mental Health Inpatient Facility Hub, was established in the Fiscal Year 2020-21 Operational Plan. The current budget is $32,000,000 based on Realignment ($20,000,000) and Intergovernmental Transfer revenues ($12,000,000). The project will include design, environmental, and construction of a residential facility located in the central region of the County with a home-like environment providing a variety of residential services for adults living with behavioral health conditions. Today’s recommendation will decrease the CBC project budget to $8,280,000, consisting of Intergovernmental Transfer Revenue ($3,105,000) and Behavioral Health Realignment Funding ($5,175,000), to accommodate the transfer of $23,720,000 to the SDCPH project. This remaining amount will support the exploration of a potential public-private partnership, or P3 model, that would allow the County to better leverage dollars from private developers. While the total estimated project costs for the CBC are $58,200,000, it is anticipated a significant amount of the unfunded $49,920,000 would be leveraged from private developers and will be addressed in future Operational Plans. This project is currently in pre-construction status and is estimated to be completed in 2029.
If approved, today’s action will transfer appropriations of $23,720,000 from Capital Project 1023736, Central Region Community Based Care Facility to Capital Project 1025925, San Diego County Psychiatric Hospital. This transfer allows for responsiveness to realize planned changes to SDCPH that will enable the County to not only continue to provide traditional acute inpatient beds, but also provide beds for the Incompetent to Stand Trial population, which the State is requiring counties to develop local resources for, as well as a third set of beds for a step down level of care in alignment with the Optimal Care Pathways goals. This will also allow the County to lower the overall cost structure and maximize federal revenue opportunities by optimizing the mix of available beds. The resulting savings in local and realignment funds will allow for reinvestment of local funding in ongoing needs and help to lessen budgetary pressures. The SDCPH project has a targeted completion in 2031.
Recommendation 28
This recommendation will allocate $30,000 from the Neighborhood Reinvestment Program (District 5, Org 15670) to the Sheriff’s Office, Vista Patrol Station (Org 39560) to purchase convertible car seats for children in need. This award promotes safety, awareness and education for new parents. The San Diego County Sheriff’s Office provides quality public safety service to everyone in San Diego County. The Vista Sheriff’s Station has been the hub for law enforcement services in the City of Vista and the surrounding unincorporated areas for more than 50 years. More than 150 sworn, professional, and volunteer staff members strive to provide prompt and courteous customer service, while ensuring the safety and security of those living, working, and visiting the area.
Recommendation 29
On October 8, 2024 (05), the Board approved the use of $6.0 million in General Purpose Revenue (GPR) through the American Rescue Plan Act (ARPA) revenue loss strategy designated as capital funding for expanding recuperative care capacity to be reallocated for facility improvements within the County-owned Substance Use Residential and Treatment Services (SURTS) facility that will provide recuperative care services for individuals with serious behavioral health conditions. This recommendation would authorize the use of Opioid Settlement Funds (OSF) in support of the OSF Framework activities and eligible uses for the SURTs facility, in place of GPR through ARPA revenue loss strategy as noted above. This would result in the ability to maximize GPR for alternative uses allowing reinvestment of local funding to help to lessen budgetary pressures. SURTS qualifies as an allowable expenditure under OSF guidance specifically as an expansion of warm hand-off recovery service, providing comprehensive wrap-around services to individual in recovery. Additionally, OSF guidance states that no less than 50% of the funds received by a California Participating Subdivision from the Abatement Accounts Fund in each calendar year will be used for one or more defined High Impact Abatement Activities (HIAA). This project qualifies as an HIAA under the category of, “Creating new or expanded substance use disorder (SUD) treatment infrastructure.” The facility is anticipated to be completed in March 2026, with services commencing following licensing of the facility.
Recommendation 30
On February 27, 2024 (11), the Board allocated the remaining balance of the Evergreen component of the ARPA Framework to expand San Diego’s Behavioral Health Workforce. This recommendation will allow the use of the Committed Fund Balance to replace funding for programs originally supported by Realignment revenue driven by sales tax receipts which have not kept pace with cost increases. This will create capacity to continue to fund Health and Human Services (HHSA) programs as Realignment and other revenue streams recover, and additional mitigations are put into place over time, as part of HHSA’s Realignment Bridge strategy. The San Diego’s Behavioral Health workforce was re-budgeted in the Fiscal Year 2025-26 CAO Recommendation Operational Plan funded by Tobacco Settlement Funds.
Recommendation 31
Screening to Care was operationalized as part of the American Rescue Plan Act (ARPA) Framework to address the mental health treatment needs for middle school students, in partnership with the San Diego County School Board Association and school districts across the county. Beginning in Fiscal Year 2024-25, costs were shifted to the Mental Health Services Act (MHSA) which will be used to fund Screening to Care services through Fiscal Year 2025-26. The utilization of MHSA will free up General Purpose Revenue (GPR) that is currently earmarked under the ARPA Framework for Screening to Care Services to be reprogrammed to support the operations of Public Health Services in the current year’s budget, which will allow Health Realignment dollars to be carried forward to be programmed for Public Health Services as part of the Fiscal Year 2025-26 budget. This will create capacity to continue to fund Health and Human Services (HHSA) programs as Realignment and other revenue streams recover, and additional mitigations are put into place over time, as part of HHSA’s Realignment Bridge strategy.
Recommendation 32
By the end of Fiscal Year 2024-25, a total of 8 capital projects are anticipated to be completed (5), cancelled (3), and eventually closed and capitalized. These projects are listed in Schedule C. Appropriations of up to $4,924,997.27 related to these projects will be cancelled, of which $3,985,111.44 in the Capital Outlay Fund and $939,885.83 in the Library Projects Capital Outlay Fund. At the end of the fiscal year, remaining appropriations will be cancelled along with the revenue related to the respective appropriations and returned in accordance with Board Policy B-37, Use of the Capital Outlay Funds, to the original funding sources which include the General Fund, Park’s Trust Fund and American Rescue Plan Act (ARPA).
LINKAGE TO THE COUNTY OF SAN DIEGO STRATEGIC PLAN
Today’s proposed actions support the Strategic Initiatives of Sustainability, Equity, Empower, Community and Justice in the County of San Diego’s 2025-2030 Strategic Plan by fully committing to use County resources to meet the highest priority needs of residents.
Respectfully submitted,
ebony n. shelton
Chief Administrative Officer
ATTACHMENT(S)
Schedules A and B
Notes to Schedules A and B
Notes to the General Fund Variances
Schedule C: Capital Projects for Completion & Cancellation
Appendix D: MMCOF Adjustments