Combined Budget Book Without Table of Contents for PDF.Xlsx

MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - ALPHABETICAL

BUDGET PAGE FUND UNIT

TABLES AND SCHEDULES ALL FUNDS SUMMARY 4 SCHEDULE 1 DETAIL OF ADDITIONAL FINANCING SOURCES BY FUND AND ACCOUNT 15 SCHEDULE 6 DETAIL OF FINANCING USES BY FUNCTION, ACTIVITY AND BUDGET UNIT 45 SCHEDULE 8 DIRECTORY OF COUNTY OFFICIALS 1 ELECTED OFFICIALS SALARY ALLOCATION SCHEDULE 415 EMPLOYEE ALLOCATION SCHEDULE 445 FUND BALANCE - GOVERNMENTAL FUNDS 7 SCHEDULE 3 FUND BALANCE - SPECIAL DISTRICTS AND OTHER AGENCIES 385 SCHEDULE 13 GOVERNMENTAL FUNDS SUMMARY 5 SCHEDULE 2 OBLIGATED FUND BALANCE - SPECIAL DISTRICTS AND OTHER AGENCIES 386 SCHEDULE 14 PROPERTY TAX DISTRIBUTION BY GOVERNMENTAL ENTITY 3 RESERVES/DESIGNATIONS - BY GOVERNMENTAL FUNDS 10 SCHEDULE 4 SCHEDULE OF EMPLOYEE SALARIES BY GRADE AND STEP 416 SPECIAL DISTRICTS AND OTHER AGENCIES SUMMARY 384 SCHEDULE 12 SUMMARY OF ADDITIONAL FINANCING SOURCES BY SOURCE AND FUND 12 SCHEDULE 5 SUMMARY OF FINANCING USES BY FUNCTION AND FUND 42 SCHEDULE 7 TABLE OF PROPERTY TAX VALUES 2

INDEX OF BUDGETS ADMINISTRATION 54 001 01-02 AGRICULTURAL COMMISSIONER 156 001 02-35 AIRPORT OPERATIONS 377 610 03-03 AIRPORT PLANNING GRANT 380 612 03-18 AIRPORT SLURRY SEAL 379 615 03-24 ALCOHOL AND DRUG 230 001 04-03 ALCOHOL PROGRAM 235 384 04-08 ASSESSMENT APPEALS 58 001 01-05 ASSESSOR/RECORDER 64 001 01-09 ASSET FORFEITURE 165 323 02-43 ASSISTANC ADVANCE - ADMINISTRATION 305 363 05-36 ASSISTANCE ADVANCE - REPAYMENT 306 363 05-37 ASSISTANCE ADVANCE - SS 303 363 05-35 AUDITOR 60 001 01-07 AUDITS 56 001 01-03 AUTOMATED WARRANT SYSTEM 163 409 02-41 BAILIFF-COURT SECURITY 195 440 02-77 BEHAVIORAL HEALTH 226 001 04-02

Cover Photography Courtesy of Dave Conway

T - 1 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - ALPHABETICAL

BUDGET PAGE FUND UNIT

BOARD OF SUPERVISORS 52 001 01-01 BOATING SAFETY 134 001 02-19 BRIDGE MAINTENANCE 336 522 13-23 BRIDGEPORT FIRE STATION 335 521 13-22 BUILDING AND PERMITS 365 600 02-36 CABINS AT TENAYA 179 359 02-61 CAL-MMET 192 436 02-75 CASH DIFFERENCE - TAX COLLECTOR 69 364 01-14 CATHEYS VALLEY PARK EXP 341 566 13-66 CDAA MARCH 2018 338 525 13-26 CHILD SUPPORT ADVANCE 152 371 02-31 CHILD SUPPORT SERVICES 113 001 02-07 CHILDREN'S TRUST 274 374 05-15 COMMUNITY CORRECTIONS 184 432 02-72 COMMUNITY CORRECTIONS SB678 188 434 02-73 COMMUNITY/CULTURAL SERVICES 92 001 01-47 CONTINGENCY - GENERAL 57 001 01-04 COOPERATIVE EXTENSION SERVICES 314 001 06-08 COULTERVILLE DRAINAGE 331 513 13-13 COULTERVILLE LIGHTING 388 313 09-02 COULTERVILLE SERVICE AREA 390 314 09-03 COULTERVILLE SERVICE AREA UTILITY CAPITAL 411 530 14-00 COUNTY ASSESSOR'S GRANT 104 455 01-60 COUNTY BRIDGES REPLACE/REPAIR 330 512 13-12 COUNTY CLERK 76 001 01-20 COUNTY COUNSEL 67 001 01-13 COUNTY INMATE WELFARE 140 361 02-22 COUNTY MENTAL SERVICES PROGRAM 316 457 05-38 COUNTY ROAD PROJECTS 329 511 13-11 COUNTY SERVICE AREA #3 403 310 09-10 COURTHOUSE CONSTRUCTION 323 502 13-01 COURTHOUSE RENOVATION 325 504 13-03 CRIMINALISTICS LAB 151 387 02-30 DA - PROSECUTION 118 001 02-12 DA FORFEITURE PENDING 162 326 02-40 DEA GRANT INVESTIGATION 191 439 02-74 DEBT ASSESSMENT CSA #3 349 770 15-21 DEPARTMENT OF JUSTICE 153 365 02-32 DETWILER FIRE 183 001 02-71 DISASTER RECOVERY INITIATIVE 332 515 13-15 DISTRICT ATTORNEY ASSET FORFEITURE 169 325 02-46 DNA IDENTIFICATION 161 358 02-39 DOMESTIC VIOLENCE 139 360 02-21 DON PEDRO WWTP 340 540 13-40

T - 2 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - ALPHABETICAL

BUDGET PAGE FUND UNIT

DRUG & ALCOHOL PREVENTION 233 380 04-06 ECONOMIC DEVELOPMENT 89 001 01-43 ELECTIONS 78 001 01-21 EMERGENCY MEDICAL SERVICE 234 378 04-07 EMPLOYMENT & COMMUNITY SERVICES 296 001 05-28 ENERGY GRANT 293 334 05-27 FACILITY MAINTENANCE 84 001 01-28 FAMILY PRESERVATION 261 328 05-03 FEBRUARY 2017 STORM PROJECTS 337 524 13-25 FERGUSON FIRE 2019 205 001 02-86 FINGER PRINT ID 146 376 02-25 FIRE 147 001 02-28 FIRE DEPT/OHS GRANT 199 445 02-80 FIRE STATIONS IMPROVEMENT 334 520 13-21 FIRE VEHICLE REPLACEMENT 360 702 02-53 FIRE-SAFER GRANT 182 001 02-68 FIRST 5 VISITING PUBLIC HEALTH NURSE 241 406 04-18 FISH & GAME 172 301 02-48 FLEET MAINTENANCE 355 700 03-05 FOREST RESERVE - HR2389 98 345 01-52 GENERAL PURPOSE REVENUE 49 001 00-00 GOVERNMENT CENTER 348 752 15-07 GRAND JURY 111 001 02-05 HAZARDOUS MATERIAL CLEAN UP 219 420 03-19 HEALTH 243 426 04-31 HEALTH - AIR POLLUTION 221 001 04-01 HEAVY EQUIPMENT REPLACEMENT 364 704 03-14 HOMELESS EMERGENCY AID PROGRAM 309 459 05-40 HORNITOS LIGHTING 395 317 09-06 HOUSING DEVELOPMENT 273 330 05-11 HRSA BIO-TERRORISM 242 414 04-19 HUD CONTINUUM OF CARE 262 352 05-05 HUMAN RESOURCES 70 001 01-15 HUMAN SERVICES ADMIN 266 001 05-07 IHSS PUBLIC AUTHORITY 290 411 05-25 INCENTIVES SOCIAL SERVICES 270 362 05-09 INDIGENT DEFENSE 112 001 02-06 INTERFUND TRANSFERS 105 001 01-61 JAG/DRUG TASK SCHOOL CLIMATE 197 444 02-78 JAIL 136 001 02-20 JAIL BASED COMPETENCY TREATMENT PROGRAM GRANT 301 454 05-33 JUVENILE DETENTION 141 001 02-23 JUVENILE JUSTICE CRIME PREVENTION ACT 130 351 02-17 LAFCO 167 370 02-45

T - 3 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - ALPHABETICAL

BUDGET PAGE FUND UNIT

LAKE DON PEDRO 1-M UTILITY CAPITAL 412 532 14-02 LAKE DON PEDRO BOND ADMIN 82 372 01-24 LAKE DON PEDRO FIRE DISTRICT 410 311 09-13 LAKE DON PEDRO SERVICE AREA 1M 392 315 09-04 LAKE DON PEDRO SEWER 393 316 09-05 LAKE DON PEDRO WWTP BOND 346 756 15-04 LAKE DON PEDRO WWTP RESERVE 347 757 15-05 LAW LIBRARY 117 304 02-11 LIBRARY 311 001 06-06 LIBRARY PRIVATE DONATION 317 430 06-09 LOCAL ENFORCEMENT AGENCY 240 404 04-16 LOCAL TRANSPORTATION 215 031 03-07 MADE IN MARIPOSA GRANT 91 412 01-44 MARCH 2018 STORMS INITIAL FUND 204 001 02-85 MARCH 2019 STORMS 207 001 02-87 MARCH 2019 STORMS CDAA 339 526 13-27 MARIPOSA CREEK PROJECT 326 505 13-04 MARIPOSA LIGHTING 397 318 09-07 MARIPOSA PARKING 399 319 09-08 MARIPOSA PINES SEWER 401 320 09-09 MARIPOSA PINES UTILITY CAPITAL 413 534 14-04 MCCJF CONSTRUCTION 324 503 13-02 MENTAL HEALTH SERVICES ACT 247 410 04-36 MENTAL HEALTH SERVICES ACT 250 410 04-37 MENTAL HEALTH SERVICES ACT 252 410 04-38 MENTAL HEALTH SERVICES ACT 253 410 04-39 MENTAL HEALTH SERVICES ACT 255 410 04-42 MENTAL HEALTH SERVICES ACT TRIAGE GRANT 256 443 04-41 MERCED IRRIGATION DISTRICT (MID) SETTLEMENT 87 450 01-40 MICRO-CONVERSION 74 389 01-18 MICROENTERPRISE ASSISTANCE GRANT 88 424 01-42 MIDPINES FIRE STATION 333 519 13-20 MISCELLANEOUS CAPITAL PROJECTS 322 501 13-00 OFFICE OF EMERGENCY SERVICES OES 200 452 02-81 PANDEMIC INFLUENZA 246 428 04-33 PARKS AND RECREATION 318 001 07-01 PEDESTRIAN BIKEWAY 218 034 03-12 PLANNING 173 001 02-49 PLANT OPERATIONS 381 616 03-08 PROB 56 TOBACCO GRANT 245 427 04-32 PROBATION 143 001 02-24 PROBATION DRUG PROGRAM 159 366 02-37 PROPERTY MANAGEMENT 107 001 01-71 PTMISA PROJECTS 327 507 13-06

T - 4 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - ALPHABETICAL

BUDGET PAGE FUND UNIT

PUBLIC ADMINISTRATOR 164 382 02-42 PUBLIC HEALTH EMERGENCY PROGRAM 239 402 04-14 PUBLIC WORKS ADMINISTRATION 212 001 03-04 REALIGNMENT - 2011 299 433 05-30 REALIGNMENT - HEALTH 237 392 04-11 REALIGNMENT - MENTAL HEALTH 238 393 04-12 REALIGNMENT - SOCIAL SERVICES 285 394 05-23 RECORDER CASH DIFFERENCE 73 386 01-17 RECORDERS MODERNIZATION 72 379 01-16 REGIONAL PARK 342 569 13-69 REGIONAL TRANSIT SERVICES 220 001 03-30 REVENUE & RECOVERY 170 416 02-47 RISK MANAGEMENT - INSURANCE 351 705 01-45 RISK MANAGEMENT - LIABILITY 353 707 01-49 RISK MANAGEMENT - WORKERS COMP 352 706 01-46 ROADS 208 300 03-01 RURAL CRIME PREVENTION 132 353 02-18 SCHOOL RESOURCE OFFICER SRO 202 453 02-82 SDA CAMP EIR 178 346 02-56 SENIOR NUTRITION C-1 275 342 05-17 SENIOR NUTRITION C-2 276 342 05-18 SENIOR RESTAURANT PROGRAM 281 342 05-20 SENIOR SERVICES 282 341 05-19 SHERIFF 125 001 02-16 SHERIFF ASSET FORFEITURE 166 324 02-44 SHERIFF-CIVIL GC 26746 155 423 02-34 SHERIFF-CIVIL MATTERS 150 413 02-29 SIDEWALK PROJECTS 328 510 13-10 SLESF 116 329 02-09 SO ASSET FORFEITURE 110 327 02-03 SOCIAL SECURITY TRUNCATION 83 419 01-25 SOCIAL SERVICE PROGRAMS 264 001 05-06 SOCIAL SERVICES 258 001 05-01 SOLID WASTE AND RECYCLING 368 601 04-04 SOLID WASTE CLOSURE 372 602 04-20 SOLID WASTE EQUIPMENT REPLACEMENT 358 701 03-26 STATE PAROLE-SECTION 30027 194 437 02-76 STATE TRANSIT ASSISTANCE 217 032 03-11 STC PROGRAM 160 401 02-38 SUND-PELOSSO ADVANCE 154 369 02-33 SURVEYOR AND ENGINEERING 93 001 01-50 TANF INCENTIVES 292 336 05-26 TAX COLLECTORS COST 75 390 01-19 TECHNICAL SERVICES 96 001 01-51

T - 5 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - ALPHABETICAL

BUDGET PAGE FUND UNIT

TECHNICAL SERVICES RESERVE 102 446 01-57 TOBACCO CESSATION 236 385 04-09 TOBACCO SETTLEMENT 59 367 01-06 TRANSIENT OCCUPANCY TAX 2% 99 456 01-56 TRANSIT 374 606 03-06 TRANSPORTATION PLANNING 176 033 02-51 TREASURER/TAX COLLECTOR 62 001 01-08 TREE MORTALITY 103 448 01-58 VEHICLE REPLACEMENT 362 703 03-10 VERTICAL PROSECUTION GRANT 108 001 02-02 VETERANS' SERVICES 271 001 05-10 VICTIM WITNESS 121 001 02-15 VIICTIM SERVICES 310 447 05-43 VITAL HEALTH - CLERK 81 400 01-23 VITAL HEALTH - RECORDER 80 399 01-22 WATER AGENCY 387 312 09-01 WAWONA SERVICE AREA 405 321 09-11 WELFARE TRUST 284 383 05-21 WHOLE PERSON CARE 287 449 05-24 YOSEMITE WEST BOND 2004 343 753 15-01 YOSEMITE WEST BOND ADMIN 66 305 01-10 YOSEMITE WEST MAINTENANCE 407 322 09-12 YOSEMITE WEST MAINTENANCE DISTRICT UTILITY CAPITAL 414 535 14-05 YOSEMITE WEST WWTP RESERVE 344 754 15-02 YOUTHFUL OFFENDER 180 417 02-67 YW RENEWAL & EXTENSION 345 755 15-03

T - 6 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - FUND SEQUENCE

BUDGET PAGE FUND UNIT

TABLES AND SCHEDULES DIRECTORY OF COUNTY OFFICIALS 1 TABLE OF PROPERTY TAX VALUES 2 PROPERTY TAX DISTRIBUTION BY GOVERNMENTAL ENTITY 3 ALL FUNDS SUMMARY 4 SCHEDULE 1 GOVERNMENTAL FUNDS SUMMARY 5 SCHEDULE 2 FUND BALANCE - GOVERNMENTAL FUNDS 7 SCHEDULE 3 RESERVES/DESIGNATIONS - BY GOVERNMENTAL FUNDS 10 SCHEDULE 4 SUMMARY OF ADDITIONAL FINANCING SOURCES BY SOURCE AND FUND 12 SCHEDULE 5 DETAIL OF ADDITIONAL FINANCING SOURCES BY FUND AND ACCOUNT 15 SCHEDULE 6 SUMMARY OF FINANCING USES BY FUNCTION AND FUND 42 SCHEDULE 7 DETAIL OF FINANCING USES BY FUNCTION, ACTIVITY AND BUDGET UNIT 45 SCHEDULE 8 SPECIAL DISTRICTS AND OTHER AGENCIES SUMMARY 384 SCHEDULE 12 FUND BALANCE - SPECIAL DISTRICTS AND OTHER AGENCIES 385 SCHEDULE 13 OBLIGATED FUND BALANCE - SPECIAL DISTRICTS AND OTHER AGENCIES 386 SCHEDULE 14 ELECTED OFFICIALS SALARY ALLOCATION SCHEDULE 415 SCHEDULE OF EMPLOYEE SALARIES BY GRADE AND STEP 416 EMPLOYEE ALLOCATION SCHEDULE 445

INDEX OF BUDGETS GENERAL PURPOSE REVENUE 49 001 00-00 BOARD OF SUPERVISORS 52 001 01-01 ADMINISTRATION 54 001 01-02 AUDITS 56 001 01-03 CONTINGENCY - GENERAL 57 001 01-04 ASSESSMENT APPEALS 58 001 01-05 AUDITOR 60 001 01-07 TREASURER/TAX COLLECTOR 62 001 01-08 ASSESSOR/RECORDER 64 001 01-09 COUNTY COUNSEL 67 001 01-13 HUMAN RESOURCES 70 001 01-15 COUNTY CLERK 76 001 01-20 ELECTIONS 78 001 01-21 FACILITY MAINTENANCE 84 001 01-28 ECONOMIC DEVELOPMENT 89 001 01-43 COMMUNITY/CULTURAL SERVICES 92 001 01-47 SURVEYOR AND ENGINEERING 93 001 01-50 TECHNICAL SERVICES 96 001 01-51 INTERFUND TRANSFERS 105 001 01-61 PROPERTY MANAGEMENT 107 001 01-71 VERTICAL PROSECUTION GRANT 108 001 02-02 GRAND JURY 111 001 02-05 INDIGENT DEFENSE 112 001 02-06 CHILD SUPPORT SERVICES 113 001 02-07 DA - PROSECUTION 118 001 02-12 VICTIM WITNESS 121 001 02-15 SHERIFF 125 001 02-16 BOATING SAFETY 134 001 02-19

T - 7 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - FUND SEQUENCE

BUDGET PAGE FUND UNIT

JAIL 136 001 02-20 JUVENILE DETENTION 141 001 02-23 PROBATION 143 001 02-24 FIRE 147 001 02-28 AGRICULTURAL COMMISSIONER 156 001 02-35 PLANNING 173 001 02-49 FIRE-SAFER GRANT 182 001 02-68 DETWILER FIRE 183 001 02-71 MARCH 2018 STORMS INITIAL FUND 204 001 02-85 FERGUSON FIRE 2019 205 001 02-86 MARCH 2019 STORMS 207 001 02-87 PUBLIC WORKS ADMINISTRATION 212 001 03-04 REGIONAL TRANSIT SERVICES 220 001 03-30 HEALTH - AIR POLLUTION 221 001 04-01 BEHAVIORAL HEALTH 226 001 04-02 ALCOHOL AND DRUG 230 001 04-03 SOCIAL SERVICES 258 001 05-01 SOCIAL SERVICE PROGRAMS 264 001 05-06 HUMAN SERVICES ADMIN 266 001 05-07 VETERANS' SERVICES 271 001 05-10 EMPLOYMENT & COMMUNITY SERVICES 296 001 05-28 LIBRARY 311 001 06-06 COOPERATIVE EXTENSION SERVICES 314 001 06-08 PARKS AND RECREATION 318 001 07-01 LOCAL TRANSPORTATION 215 031 03-07 STATE TRANSIT ASSISTANCE 217 032 03-11 TRANSPORTATION PLANNING 176 033 02-51 PEDESTRIAN BIKEWAY 218 034 03-12 ROADS 208 300 03-01 FISH & GAME 172 301 02-48 LAW LIBRARY 117 304 02-11 YOSEMITE WEST BOND ADMIN 66 305 01-10 COUNTY SERVICE AREA #3 403 310 09-10 LAKE DON PEDRO FIRE DISTRICT 410 311 09-13 WATER AGENCY 387 312 09-01 COULTERVILLE LIGHTING 388 313 09-02 COULTERVILLE SERVICE AREA 390 314 09-03 LAKE DON PEDRO SERVICE AREA 1M 392 315 09-04 LAKE DON PEDRO SEWER 393 316 09-05 HORNITOS LIGHTING 395 317 09-06 MARIPOSA LIGHTING 397 318 09-07 MARIPOSA PARKING 399 319 09-08 MARIPOSA PINES SEWER 401 320 09-09 WAWONA SERVICE AREA 405 321 09-11 YOSEMITE WEST MAINTENANCE 407 322 09-12 ASSET FORFEITURE 165 323 02-43 SHERIFF ASSET FORFEITURE 166 324 02-44 DISTRICT ATTORNEY ASSET FORFEITURE 169 325 02-46 DA FORFEITURE PENDING 162 326 02-40

T - 8 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - FUND SEQUENCE

BUDGET PAGE FUND UNIT

SO ASSET FORFEITURE 110 327 02-03 FAMILY PRESERVATION 261 328 05-03 SLESF 116 329 02-09 HOUSING DEVELOPMENT 273 330 05-11 ENERGY GRANT 293 334 05-27 TANF INCENTIVES 292 336 05-26 SENIOR SERVICES 282 341 05-19 SENIOR NUTRITION C-1 275 342 05-17 SENIOR NUTRITION C-2 276 342 05-18 SENIOR RESTAURANT PROGRAM 281 342 05-20 FOREST RESERVE - HR2389 98 345 01-52 SDA CAMP EIR 178 346 02-56 JUVENILE JUSTICE CRIME PREVENTION ACT 130 351 02-17 HUD CONTINUUM OF CARE 262 352 05-05 RURAL CRIME PREVENTION 132 353 02-18 DNA IDENTIFICATION 161 358 02-39 CABINS AT TENAYA 179 359 02-61 DOMESTIC VIOLENCE 139 360 02-21 COUNTY INMATE WELFARE 140 361 02-22 INCENTIVES SOCIAL SERVICES 270 362 05-09 ASSISTANCE ADVANCE - SS 303 363 05-35 ASSISTANC ADVANCE - ADMINISTRATION 305 363 05-36 ASSISTANCE ADVANCE - REPAYMENT 306 363 05-37 CASH DIFFERENCE - TAX COLLECTOR 69 364 01-14 DEPARTMENT OF JUSTICE 153 365 02-32 PROBATION DRUG PROGRAM 159 366 02-37 TOBACCO SETTLEMENT 59 367 01-06 SUND-PELOSSO ADVANCE 154 369 02-33 LAFCO 167 370 02-45 CHILD SUPPORT ADVANCE 152 371 02-31 LAKE DON PEDRO BOND ADMIN 82 372 01-24 CHILDREN'S TRUST 274 374 05-15 FINGER PRINT ID 146 376 02-25 EMERGENCY MEDICAL SERVICE 234 378 04-07 RECORDERS MODERNIZATION 72 379 01-16 DRUG & ALCOHOL PREVENTION 233 380 04-06 PUBLIC ADMINISTRATOR 164 382 02-42 WELFARE TRUST 284 383 05-21 ALCOHOL PROGRAM 235 384 04-08 TOBACCO CESSATION 236 385 04-09 RECORDER CASH DIFFERENCE 73 386 01-17 CRIMINALISTICS LAB 151 387 02-30 MICRO-CONVERSION 74 389 01-18 TAX COLLECTORS COST 75 390 01-19 REALIGNMENT - HEALTH 237 392 04-11 REALIGNMENT - MENTAL HEALTH 238 393 04-12 REALIGNMENT - SOCIAL SERVICES 285 394 05-23 VITAL HEALTH - RECORDER 80 399 01-22 VITAL HEALTH - CLERK 81 400 01-23

T - 9 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - FUND SEQUENCE

BUDGET PAGE FUND UNIT

STC PROGRAM 160 401 02-38 PUBLIC HEALTH EMERGENCY PROGRAM 239 402 04-14 LOCAL ENFORCEMENT AGENCY 240 404 04-16 FIRST 5 VISITING PUBLIC HEALTH NURSE 241 406 04-18 AUTOMATED WARRANT SYSTEM 163 409 02-41 MENTAL HEALTH SERVICES ACT 247 410 04-36 MENTAL HEALTH SERVICES ACT 250 410 04-37 MENTAL HEALTH SERVICES ACT 252 410 04-38 MENTAL HEALTH SERVICES ACT 253 410 04-39 MENTAL HEALTH SERVICES ACT 255 410 04-42 IHSS PUBLIC AUTHORITY 290 411 05-25 MADE IN MARIPOSA GRANT 91 412 01-44 SHERIFF-CIVIL MATTERS 150 413 02-29 HRSA BIO-TERRORISM 242 414 04-19 REVENUE & RECOVERY 170 416 02-47 YOUTHFUL OFFENDER 180 417 02-67 SOCIAL SECURITY TRUNCATION 83 419 01-25 HAZARDOUS MATERIAL CLEAN UP 219 420 03-19 SHERIFF-CIVIL GC 26746 155 423 02-34 MICROENTERPRISE ASSISTANCE GRANT 88 424 01-42 HEALTH 243 426 04-31 PROB 56 TOBACCO GRANT 245 427 04-32 PANDEMIC INFLUENZA 246 428 04-33 LIBRARY PRIVATE DONATION 317 430 06-09 COMMUNITY CORRECTIONS 184 432 02-72 REALIGNMENT - 2011 299 433 05-30 COMMUNITY CORRECTIONS SB678 188 434 02-73 CAL-MMET 192 436 02-75 STATE PAROLE-SECTION 30027 194 437 02-76 DEA GRANT INVESTIGATION 191 439 02-74 BAILIFF-COURT SECURITY 195 440 02-77 MENTAL HEALTH SERVICES ACT TRIAGE GRANT 256 443 04-41 JAG/DRUG TASK SCHOOL CLIMATE 197 444 02-78 FIRE DEPT/OHS GRANT 199 445 02-80 TECHNICAL SERVICES RESERVE 102 446 01-57 VIICTIM SERVICES 310 447 05-43 TREE MORTALITY 103 448 01-58 WHOLE PERSON CARE 287 449 05-24 MERCED IRRIGATION DISTRICT (MID) SETTLEMENT 87 450 01-40 OFFICE OF EMERGENCY SERVICES OES 200 452 02-81 SCHOOL RESOURCE OFFICER SRO 202 453 02-82 JAIL BASED COMPETENCY TREATMENT PROGRAM GRANT 301 454 05-33 COUNTY ASSESSOR'S GRANT 104 455 01-60 TRANSIENT OCCUPANCY TAX 2% 99 456 01-56 COUNTY MENTAL SERVICES PROGRAM 316 457 05-38 HOMELESS EMERGENCY AID PROGRAM 309 459 05-40 MISCELLANEOUS CAPITAL PROJECTS 322 501 13-00 COURTHOUSE CONSTRUCTION 323 502 13-01 MCCJF CONSTRUCTION 324 503 13-02

T - 10 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - FUND SEQUENCE

BUDGET PAGE FUND UNIT

COURTHOUSE RENOVATION 325 504 13-03 MARIPOSA CREEK PROJECT 326 505 13-04 PTMISA PROJECTS 327 507 13-06 SIDEWALK PROJECTS 328 510 13-10 COUNTY ROAD PROJECTS 329 511 13-11 COUNTY BRIDGES REPLACE/REPAIR 330 512 13-12 COULTERVILLE DRAINAGE 331 513 13-13 DISASTER RECOVERY INITIATIVE 332 515 13-15 MIDPINES FIRE STATION 333 519 13-20 FIRE STATIONS IMPROVEMENT 334 520 13-21 BRIDGEPORT FIRE STATION 335 521 13-22 BRIDGE MAINTENANCE 336 522 13-23 FEBRUARY 2017 STORM PROJECTS 337 524 13-25 CDAA MARCH 2018 338 525 13-26 MARCH 2019 STORMS CDAA 339 526 13-27 COULTERVILLE SERVICE AREA UTILITY CAPITAL 411 530 14-00 LAKE DON PEDRO 1-M UTILITY CAPITAL 412 532 14-02 MARIPOSA PINES UTILITY CAPITAL 413 534 14-04 YOSEMITE WEST MAINTENANCE DISTRICT UTILITY CAPITAL 414 535 14-05 DON PEDRO WWTP 340 540 13-40 CATHEYS VALLEY PARK EXP 341 566 13-66 REGIONAL PARK 342 569 13-69 BUILDING AND PERMITS 365 600 02-36 SOLID WASTE AND RECYCLING 368 601 04-04 SOLID WASTE CLOSURE 372 602 04-20 TRANSIT 374 606 03-06 AIRPORT OPERATIONS 377 610 03-03 AIRPORT PLANNING GRANT 380 612 03-18 AIRPORT SLURRY SEAL 379 615 03-24 PLANT OPERATIONS 381 616 03-08 FLEET MAINTENANCE 355 700 03-05 SOLID WASTE EQUIPMENT REPLACEMENT 358 701 03-26 FIRE VEHICLE REPLACEMENT 360 702 02-53 VEHICLE REPLACEMENT 362 703 03-10 HEAVY EQUIPMENT REPLACEMENT 364 704 03-14 RISK MANAGEMENT - INSURANCE 351 705 01-45 RISK MANAGEMENT - WORKERS COMP 352 706 01-46 RISK MANAGEMENT - LIABILITY 353 707 01-49 GOVERNMENT CENTER 348 752 15-07 YOSEMITE WEST BOND 2004 343 753 15-01 YOSEMITE WEST WWTP RESERVE 344 754 15-02 YW RENEWAL & EXTENSION 345 755 15-03 LAKE DON PEDRO WWTP BOND 346 756 15-04 LAKE DON PEDRO WWTP RESERVE 347 757 15-05 DEBT ASSESSMENT CSA #3 349 770 15-21

T - 11 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - DEPARTMENTAL

BUDGET PAGE FUND UNIT

INDEX OF BUDGETS GENERAL GOVERNMENT GENERAL PURPOSE REVENUE 49 001 00-00 BOARD OF SUPERVISORS 52 001 01-01 ADMINISTRATION 54 001 01-02 AUDITS 56 001 01-03 CONTINGENCY - GENERAL 57 001 01-04 ASSESSMENT APPEALS 58 001 01-05 TOBACCO SETTLEMENT 59 367 01-06 AUDITOR 60 001 01-07 TREASURER/TAX COLLECTOR 62 001 01-08 ASSESSOR/RECORDER 64 001 01-09 YOSEMITE WEST BOND ADMIN 66 305 01-10 COUNTY COUNSEL 67 001 01-13 CASH DIFFERENCE - TAX COLLECTOR 69 364 01-14 HUMAN RESOURCES 70 001 01-15 RECORDERS MODERNIZATION 72 379 01-16 RECORDER CASH DIFFERENCE 73 386 01-17 MICRO-CONVERSION 74 389 01-18 TAX COLLECTORS COST 75 390 01-19 COUNTY CLERK 76 001 01-20 ELECTIONS 78 001 01-21 VITAL HEALTH - RECORDER 80 399 01-22 VITAL HEALTH - CLERK 81 400 01-23 LAKE DON PEDRO BOND ADMIN 82 372 01-24 SOCIAL SECURITY TRUNCATION 83 419 01-25 FACILITY MAINTENANCE 84 001 01-28 MERCED IRRIGATION DISTRICT (MID) SETTLEMENT 87 450 01-40 MICROENTERPRISE ASSISTANCE GRANT 88 424 01-42

T - 12 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - DEPARTMENTAL

BUDGET PAGE FUND UNIT

ECONOMIC DEVELOPMENT 89 001 01-43 MADE IN MARIPOSA GRANT 91 412 01-44 COMMUNITY/CULTURAL SERVICES 92 001 01-47 SURVEYOR AND ENGINEERING 93 001 01-50 TECHNICAL SERVICES 96 001 01-51 FOREST RESERVE - HR2389 98 345 01-52 TRANSIENT OCCUPANCY TAX 2% 99 456 01-56 TECHNICAL SERVICES RESERVE 102 446 01-57 TREE MORTALITY 103 448 01-58 COUNTY ASSESSOR'S GRANT 104 455 01-60 INTERFUND TRANSFERS 105 001 01-61 PROPERTY MANAGEMENT 107 001 01-71

PUBLIC PROTECTION VERTICAL PROSECUTION GRANT 108 001 02-02 SO ASSET FORFEITURE 110 327 02-03 GRAND JURY 111 001 02-05 INDIGENT DEFENSE 112 001 02-06 CHILD SUPPORT SERVICES 113 001 02-07 SLESF 116 329 02-09 LAW LIBRARY 117 304 02-11 DA - PROSECUTION 118 001 02-12 VICTIM WITNESS 121 001 02-15 SHERIFF 125 001 02-16 JUVENILE JUSTICE CRIME PREVENTION ACT 130 351 02-17 RURAL CRIME PREVENTION 132 353 02-18 BOATING SAFETY 134 001 02-19 JAIL 136 001 02-20 DOMESTIC VIOLENCE 139 360 02-21 COUNTY INMATE WELFARE 140 361 02-22 JUVENILE DETENTION 141 001 02-23 PROBATION 143 001 02-24 FINGER PRINT ID 146 376 02-25 FIRE 147 001 02-28 SHERIFF-CIVIL MATTERS 150 413 02-29 CRIMINALISTICS LAB 151 387 02-30 CHILD SUPPORT ADVANCE 152 371 02-31 DEPARTMENT OF JUSTICE 153 365 02-32 SUND-PELOSSO ADVANCE 154 369 02-33 SHERIFF-CIVIL GC 26746 155 423 02-34 AGRICULTURAL COMMISSIONER 156 001 02-35 PROBATION DRUG PROGRAM 159 366 02-37 STC PROGRAM 160 401 02-38 DNA IDENTIFICATION 161 358 02-39 DA FORFEITURE PENDING 162 326 02-40 AUTOMATED WARRANT SYSTEM 163 409 02-41 PUBLIC ADMINISTRATOR 164 382 02-42 ASSET FORFEITURE 165 323 02-43 SHERIFF ASSET FORFEITURE 166 324 02-44

T - 13 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - DEPARTMENTAL

BUDGET PAGE FUND UNIT

LAFCO 167 370 02-45 DISTRICT ATTORNEY ASSET FORFEITURE 169 325 02-46 REVENUE & RECOVERY 170 416 02-47 FISH & GAME 172 301 02-48 PLANNING 173 001 02-49 TRANSPORTATION PLANNING 176 033 02-51 SDA CAMP EIR 178 346 02-56 CABINS AT TENAYA 179 359 02-61 YOUTHFUL OFFENDER 180 417 02-67 FIRE-SAFER GRANT 182 001 02-68 DETWILER FIRE 183 001 02-71 COMMUNITY CORRECTIONS 184 432 02-72 COMMUNITY CORRECTIONS SB678 188 434 02-73 DEA GRANT INVESTIGATION 191 439 02-74 CAL-MMET 192 436 02-75 STATE PAROLE-SECTION 30027 194 437 02-76 BAILIFF-COURT SECURITY 195 440 02-77 JAG/DRUG TASK SCHOOL CLIMATE 197 444 02-78 FIRE DEPT/OHS GRANT 199 445 02-80 OFFICE OF EMERGENCY SERVICES OES 200 452 02-81 SCHOOL RESOURCE OFFICER SRO 202 453 02-82 MARCH 2018 STORMS INITIAL FUND 204 001 02-85 FERGUSON FIRE 2019 205 001 02-86 MARCH 2019 STORMS 207 001 02-87

PUBLIC WAYS ROADS 208 300 03-01 PUBLIC WORKS ADMINISTRATION 212 001 03-04 LOCAL TRANSPORTATION 215 031 03-07 STATE TRANSIT ASSISTANCE 217 032 03-11 PEDESTRIAN BIKEWAY 218 034 03-12 HAZARDOUS MATERIAL CLEAN UP 219 420 03-19 REGIONAL TRANSIT SERVICES 220 001 03-30

HEALTH & SANITATION HEALTH - AIR POLLUTION 221 001 04-01 BEHAVIORAL HEALTH 226 001 04-02 ALCOHOL AND DRUG 230 001 04-03 DRUG & ALCOHOL PREVENTION 233 380 04-06 EMERGENCY MEDICAL SERVICE 234 378 04-07 ALCOHOL PROGRAM 235 384 04-08 TOBACCO CESSATION 236 385 04-09 REALIGNMENT - HEALTH 237 392 04-11 REALIGNMENT - MENTAL HEALTH 238 393 04-12 PUBLIC HEALTH EMERGENCY PROGRAM 239 402 04-14 LOCAL ENFORCEMENT AGENCY 240 404 04-16 FIRST 5 VISITING PUBLIC HEALTH NURSE 241 406 04-18 HRSA BIO-TERRORISM 242 414 04-19 HEALTH 243 426 04-31

T - 14 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - DEPARTMENTAL

BUDGET PAGE FUND UNIT

PROB 56 TOBACCO GRANT 245 427 04-32 PANDEMIC INFLUENZA 246 428 04-33 MENTAL HEALTH SERVICES ACT 247 410 04-36 MENTAL HEALTH SERVICES ACT 250 410 04-37 MENTAL HEALTH SERVICES ACT 252 410 04-38 MENTAL HEALTH SERVICES ACT 253 410 04-39 MENTAL HEALTH SERVICES ACT 255 410 04-42 MENTAL HEALTH SERVICES ACT TRIAGE GRANT 256 443 04-41

PUBLIC ASSISTANCE SOCIAL SERVICES 258 001 05-01 FAMILY PRESERVATION 261 328 05-03 HUD CONTINUUM OF CARE 262 352 05-05 SOCIAL SERVICE PROGRAMS 264 001 05-06 HUMAN SERVICES ADMIN 266 001 05-07 INCENTIVES SOCIAL SERVICES 270 362 05-09 VETERANS' SERVICES 271 001 05-10 HOUSING DEVELOPMENT 273 330 05-11 CHILDREN'S TRUST 274 374 05-15 SENIOR NUTRITION C-1 275 342 05-17 SENIOR NUTRITION C-2 276 342 05-18 SENIOR RESTAURANT PROGRAM 281 342 05-20 SENIOR SERVICES 282 341 05-19 WELFARE TRUST 284 383 05-21 REALIGNMENT - SOCIAL SERVICES 285 394 05-23 WHOLE PERSON CARE 287 449 05-24 IHSS PUBLIC AUTHORITY 290 411 05-25 TANF INCENTIVES 292 336 05-26 ENERGY GRANT 293 334 05-27 EMPLOYMENT & COMMUNITY SERVICES 296 001 05-28 REALIGNMENT - 2011 299 433 05-30 JAIL BASED COMPETENCY TREATMENT PROGRAM GRANT 301 454 05-33 ASSISTANCE ADVANCE - SS 303 363 05-35 ASSISTANC ADVANCE - ADMINISTRATION 305 363 05-36 ASSISTANCE ADVANCE - REPAYMENT 306 363 05-37 COUNTY MENTAL SERVICES PROGRAM 316 457 05-38 HOMELESS EMERGENCY AID PROGRAM 309 459 05-40 VIICTIM SERVICES 310 447 05-43

EDUCATION LIBRARY 311 001 06-06 COOPERATIVE EXTENSION SERVICES 314 001 06-08 LIBRARY PRIVATE DONATION 317 430 06-09

RECREATION PARKS AND RECREATION 318 001 07-01

CAPITAL IMPROVEMENT PROJECTS COMBINED NARRATIVES - CAPITAL PROJECTS 321 501-573

T - 15 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - DEPARTMENTAL

BUDGET PAGE FUND UNIT

MISCELLANEOUS CAPITAL PROJECTS 322 501 13-00 COURTHOUSE CONSTRUCTION 323 502 13-01 MCCJF CONSTRUCTION 324 503 13-02 COURTHOUSE RENOVATION 325 504 13-03 MARIPOSA CREEK PROJECT 326 505 13-04 PTMISA PROJECTS 327 507 13-06 SIDEWALK PROJECTS 328 510 13-10 COUNTY ROAD PROJECTS 329 511 13-11 COUNTY BRIDGES REPLACE/REPAIR 330 512 13-12 COULTERVILLE DRAINAGE 331 513 13-13 DISASTER RECOVERY INITIATIVE 332 515 13-15 MIDPINES FIRE STATION 333 519 13-20 FIRE STATIONS IMPROVEMENT 334 520 13-21 BRIDGEPORT FIRE STATION 335 521 13-22 BRIDGE MAINTENANCE 336 522 13-23 FEBRUARY 2017 STORM PROJECTS 337 524 13-25 CDAA MARCH 2018 338 525 13-26 MARCH 2019 STORMS CDAA 339 526 13-27 DON PEDRO WWTP 340 540 13-40 CATHEYS VALLEY PARK EXP 341 566 13-66 REGIONAL PARK 342 569 13-69

DEBT SERVICE FUNDS YOSEMITE WEST BOND 2004 343 753 15-01 YOSEMITE WEST WWTP RESERVE 344 754 15-02 YW RENEWAL & EXTENSION 345 755 15-03 LAKE DON PEDRO WWTP BOND 346 756 15-04 LAKE DON PEDRO WWTP RESERVE 347 757 15-05 GOVERNMENT CENTER 348 752 15-07 DEBT ASSESSMENT CSA #3 349 770 15-21

INTERNAL SERVICE FUNDS COMBINED NARRATIVES - RISK MANAGEMENT 350 705-707 RISK MANAGEMENT - INSURANCE 351 705 01-45 RISK MANAGEMENT - WORKERS COMP 352 706 01-46 RISK MANAGEMENT - LIABILITY 353 707 01-49 FLEET MAINTENANCE 355 700 03-05 SOLID WASTE EQUIPMENT REPLACEMENT 358 701 03-26 FIRE VEHICLE REPLACEMENT 360 702 02-53 VEHICLE REPLACEMENT 362 703 03-10 HEAVY EQUIPMENT REPLACEMENT 364 704 03-14

ENTERPRISE FUNDS BUILDING AND PERMITS 365 600 02-36 SOLID WASTE AND RECYCLING 368 601 04-04 SOLID WASTE CLOSURE 372 602 04-20 TRANSIT 374 606 03-06 AIRPORT OPERATIONS 377 610 03-03 AIRPORT PLANNING GRANT 380 612 03-18

T - 16 MARIPOSA COUNTY BUDGET

FISCAL YEAR 2019-20

TABLE OF CONTENTS - DEPARTMENTAL

BUDGET PAGE FUND UNIT

AIRPORT SLURRY SEAL 379 615 03-24 PLANT OPERATIONS 381 616 03-08

SPECIAL DISTRICTS WATER AGENCY 387 312 09-01 COULTERVILLE LIGHTING 388 313 09-02 COULTERVILLE SERVICE AREA 390 314 09-03 LAKE DON PEDRO SERVICE AREA 1M 392 315 09-04 LAKE DON PEDRO SEWER 393 316 09-05 HORNITOS LIGHTING 395 317 09-06 MARIPOSA LIGHTING 397 318 09-07 MARIPOSA PARKING 399 319 09-08 MARIPOSA PINES SEWER 401 320 09-09 COUNTY SERVICE AREA #3 403 310 09-10 WAWONA SERVICE AREA 405 321 09-11 YOSEMITE WEST MAINTENANCE 407 322 09-12 LAKE DON PEDRO FIRE DISTRICT 410 311 09-13 COULTERVILLE SERVICE AREA UTILITY CAPITAL 411 530 14-00 LAKE DON PEDRO 1-M UTILITY CAPITAL 412 532 14-02 MARIPOSA PINES UTILITY CAPITAL 413 534 14-04 YOSEMITE WEST MAINTENANCE DISTRICT UTILITY CAPITAL 414 535 14-05

T - 17 DIRECTORY OF COUNTY OFFICIALS

ELECTED

Board Of Supervisors District One Rosemarie Smallcombe District Two Merlin Jones District Three Marshall Long District Four Kevin Cann District Five Miles Menetrey

Assessor/Recorder Vince Kehoe Auditor-Controller Luis Mercado District Attorney Walter Wall Sheriff/Coroner/Public Administrator Doug Binnewies Superior Court Judge F. Dana Walton Superior Court Judge Michael Fagalde Treasurer/Tax Collector/County Clerk Keith Williams

APPOINTED

Administrative Officer Dallin Kimble Agricultural Commissioner David Robinson Building Department Director Michael Kinslow Chief Probation Officer Pete Judy Child Support Services SharonWardale-Trejo Clerk of the Board Rene La Roche County Counsel Steven Dahlem County Librarian Janet Chase-Williams Farm Advisor Fadzayi Mashiri Fire Chief/Emergency Planning Coordinator Mike van Loben Sels Human Resources/Risk Mgmt Kimberly Williams Health and Human Services Director Chevon Kothari Planning Director Sarah Williams Public Health Officer Eric Sergienko Public Works Director Michael Healy

1 MARIPOSA COUNTY BUDGET FISCAL YEAR 2019-20

TABLE SHOWING PROPERTY CASH VALUES AND TAX RATE FOR EACH YEAR 1970-2020 INCLUSIVE

YEAR FULL CASH VALUE PERCENT COUNTY-WIDE CHANGE SECURED TAX RATE 1970 100,126,820 3.47% 1.29 1971 123,404,520 23.25% 1.25 1972 128,970,720 4.51% 1.33 1973 134,014,580 3.91% 1.31 1974 146,527,020 9.34% 1.27 1975 182,514,428 24.56% 1.11 1976 183,885,160 0.75% 1.35 1977 205,217,520 11.60% 1.56 1978 234,109,828 14.08% 1.46 1979 236,153,236 0.87% 1.00 1980 272,515,628 15.40% 1.00 1981 313,868,284 15.17% 1.00 1982 356,558,749 13.60% 1.00 1993 392,941,748 10.20% 1.00 1984 421,706,154 7.32% 1.00 1985 502,610,912 19.19% 1.00 1986 660,090,196 31.33% 1.00 1987 584,506,515 -11.45% 1.00 1988 617,354,099 5.62% 1.00 1989 652,740,926 5.73% 1.00 1990 692,764,956 6.13% 1.00 1991 782,635,911 12.97% 1.00 1992 839,587,484 7.28% 1.00 1993 923,901,014 10.04% 1.00 1994 950,709,561 2.90% 1.00 1995 1,040,642,044 9.46% 1.00 1996 1,080,465,221 3.83% 1.00 1997 1,077,272,148 -0.30% 1.00 1998 1,097,630,198 1.89% 1.00 1999 1,037,142,926 -5.51% 1.00 2000 1,168,998,464 12.71% 1.00 2001 1,190,755,867 1.86% 1.00 2002 1,224,925,860 2.87% 1.00 2003 1,287,624,851 5.12% 1.00 2004 1,439,280,361 11.78% 1.00 2005 1,447,171,943 0.55% 1.00 2006 1,574,454,757 8.80% 1.00 2007 1,775,100,194 12.74% 1.00 2008 1,955,091,620 10.14% 1.00 2009 2,085,469,819 6.67% 1.00 2010 2,123,432,537 1.82% 1.00 2011 2,079,440,832 -2.07% 1.00 2012 2,058,044,600 -1.03% 1.00 2013 2,054,523,254 -0.17% 1.00 2014 2,064,448,939 0.48% 1.00 2015 2,079,599,122 0.73% 1.00 2016 2,127,466,485 2.30% 1.00 2017 2,193,726,886 3.11% 1.00 2018 2,336,915,803 6.53% 1.04 2019 2,424,153,963 3.73% 1.04 2020 2,531,484,841 4.43% 1.03

2 MARIPOSA COUNTY BUDGET

PROPERTY TAX DISTRIBUTION BY GOVERNMENTAL ENTITY

FY 2019-20 PERCENTAGE OF FUND APPORTIONMENT

County General Fund 0.25187873

Special Districts

Hospital 0.03371310 Coulterville Lighting 0.00040053 Hornitos Lighting 0.00014835 Mariposa Lighting 0.00227099 Mariposa Public Utility District 0.00377493 Yosemite West Maintenance District 0.01040310 Don Pedro Sewer Zone 0.00274616 Yosemite Alpine 0.00049472 Mariposa Pines Sewer 0.00154363 Mariposa Parking District 0.00025791

Total Special Districts 0.05575343

School Districts

Unified School District 0.55981707 Bass Lake Elementary 0.00857746 Yosemite Union High School 0.01633033 Madera Office of Education 0.02115803 ERAF 0.08648495

Total Schools 0.69236784

TOTAL 1.0000000

3 STATE CONTROLLER SCHEDULE 1 COUNTY BUDGET ACT COUNTY OF MARIPOSA JANUARY 2010 Edition, revision #1 ALL FUNDS SUMMARY FISCAL YEAR 2019-20

TOTAL FINANCING SOURCES TOTAL FINANCING USES

Fund Decreases Increases Balance to to Fund Name Available Obligated Additional Total Obligated Total Fund Financing Financing Financing Fund Financing 6/30/2019 Balances Sources Sources Uses Balances Requirements 1 2345678 Governmental Funds GENERAL FUND 2,186,186 62,274,101 64,460,287 63,463,863 996,424 64,460,287

SPECIAL REVENUE FUNDS 13,967,241 40,194,985 54,162,226 54,162,226 54,162,226

CAPITAL PROJECTS FUNDS (1,914,850) 7,492,098 5,577,248 5,577,248 5,577,248

DEBT SERVICE FUNDS 684,956 897,246 1,582,202 1,302,070 280,132 1,582,202

Total Governmental Funds 14,923,533 110,858,430 125,781,963 124,505,407 1,276,556 125,781,963

Other Funds

INTERNAL SERVICE FUNDS 6,532,164 6,284,661 12,816,825 12,816,825 12,816,825

ENTERPRISE FUNDS 1,937,677 4,713,929 6,651,606 6,651,606 6,651,606

SPECIAL DISTRICTS & OTHER AGENCIES 2,229,404 1,946,522 4,175,926 4,175,926 4,175,926

Total Other Funds 10,699,245 12,945,112 23,644,357 23,644,357 23,644,357

4 STATE CONTROLLER SCHEDULE 2 COUNTY BUDGET ACT COUNTY OF MARIPOSA JANUARY 2010 Editiion, revision #1 GOVERNMENTAL FUNDS SUMMARY FISCAL YEAR 2019-20

TOTAL FINANCING SOURCES TOTAL FINANCING USES

Special Revenue Funds 031 LOCAL TRANSPORTATION 222,884 451,500 674,384 674,384 674,384 032 STAP 67,477 207,283 274,760 274,760 274,760 033 TRANSPORTATION PLANNING (52,105) 652,617 600,512 600,512 600,512 034 PEDESTRIAN BIKEWAY 146,241 10,000 156,241 156,241 156,241 300 ROAD DEPARTMENT 452,785 4,956,549 5,409,334 5,409,334 5,409,334 301 FISH AND GAME 14,159 1,160 15,319 15,319 15,319 304 LAW LIBRARY 3,485 9,224 12,709 12,709 12,709 305 YOSEMITE WEST BOND ADM 2,416 9,075 11,491 11,491 11,491 323 ASSET FORFEITURE 194 194 194 194 324 SHERIFF ASSET FORFEITURE 35 35 35 35 325 DA ASSET FORFEITURE 5,909 50 5,959 5,959 5,959 326 DA ASSET FORFEITURE PEND COURT 327 SO ASSET FORFEITURE 6,019 6,019 6,019 6,019 328 COMMUNITY CHILDABUSE PREV 1,481 30,065 31,546 31,546 31,546 329 SLESF 46,116 130,500 176,616 176,616 176,616 330 HOUSING DEVELOPMENT 168,337 1,800 170,137 170,137 170,137 334 COMMUNITY ENERGY GRANTS 25,551 478,640 504,191 504,191 504,191 336 TANF INCENTIVES 113,703 113,703 113,703 113,703 341 SENIOR SERVICES - 49,660 49,660 49,660 49,660 342 SENIOR NUTRITION - 299,684 299,684 299,684 299,684 345 FOREST RESERVE HR 2389 77,815 38,166 115,981 115,981 115,981 346 SDA CAMP WAWONA EIR 351 JJCPA-PROBATION 146,919 55,750 202,669 202,669 202,669 352 HUD CONTINUUM OF CARE (5,183) 77,800 72,617 72,617 72,617 353 RURAL LAW ENFORCEMENT 538,858 504,000 1,042,858 1,042,858 1,042,858 358 DNA IDENTIFICATION CO. PORTION 34,124 7,700 41,824 41,824 41,824 359 CABINS AT TENAYA 360 DOMESTIC VIOLENCE-PROB 22 604 626 626 626 361 COUNTY INMATE WELFARE 67,214 25,400 92,614 92,614 92,614 362 INCENTIVES FOR SOCIAL SERVICES 16,540 1,200 17,740 17,740 17,740 363 ASSIST ADVANCE-SOC SERV 0513 (583,345) 9,267,033 8,683,688 8,683,688 8,683,688 364 CASH DIFFERENCE-TAX COLLECTO 1,399 400 1,799 1,799 1,799 365 DEPT. OF JUSTICE-DA 6,518 1,500 8,018 8,018 8,018 366 PROBATION-DRUG PROG H&S 1137 5,500 515 6,015 6,015 6,015 367 TOBACCO SETTLEMENT 141,192 155,550 296,742 296,742 296,742 369 SUND PELOSSO - DA (4,851) 9,000 4,149 4,149 4,149 370 LAFCO 545 106,070 106,615 106,615 106,615 371 CHILD SUPPORT ADVANCE 34,498 667,945 702,443 702,443 702,443 372 DON PEDRO BOND ADMIN 89 14,000 14,089 14,089 14,089 374 CHILDREN'S TRUST-SOC SERV 826 21,012 21,838 21,838 21,838 376 FINGER PRINT ID-SHERIFF 61,463 5,000 66,463 66,463 66,463 378 EMERGENCY MEDICAL SERVICE 92,212 16,493 108,705 108,705 108,705 379 RECORDER'S MODERNIZATION 76,254 17,000 93,254 93,254 93,254 380 DRUG AND ALCOHOL PREVENTION 6,999 1,500 8,499 8,499 8,499 382 PUBLIC ADMINISTRATOR 28,218 4,200 32,418 32,418 32,418 383 WELFARE TRUST-SOCIAL SERVICE 4,127 4,127 4,127 4,127 384 ALCOHOL PROG-MENTAL HEALTH 6,610 1,500 8,110 8,110 8,110 385 TOBACCO CESSATION-HEALTH 18,465 151,500 169,965 169,965 169,965 386 RECORDER CASH DIFFERENCE 2,290 1,430 3,720 3,720 3,720 387 CRIMINALISTICS LAB 21,498 300 21,798 21,798 21,798 389 MICRO CONVERSION-RECORDER 20,896 4,700 25,596 25,596 25,596 390 TAX COLLECTOR'S COST 102,709 31,450 134,159 134,159 134,159 392 REALIGNMENT-HEALTH 397,797 848,610 1,246,407 1,246,407 1,246,407 393 REALIGNMENT-MENTAL HEALTH 351,487 1,560,433 1,911,920 1,911,920 1,911,920 394 REALIGNMENT-SOCIAL SERVICES 3,496,886 2,032,061 5,528,947 5,528,947 5,528,947 399 VITALS-RECORDER 52,335 3,350 55,685 55,685 55,685 400 VITALS-CLERK 1,741 140 1,881 1,881 1,881 401 STC PROGRAM 192 17,080 17,272 17,272 17,272 402 PUBLIC HEALTH EMERGENCY PROG 22 119,759 119,781 119,781 119,781 404 LOCAL ENFORCEMENT AGCY-HEAL 43 16,484 16,527 16,527 16,527 406 FIRST FIVE VISITING PHN 341 341 341 341 409 AUTOMATED WARRANT SYSTEM 31,889 4,200 36,089 36,089 36,089 410 MENTAL HEALTH SERVICES ACT (376,418) 5,764,272 5,387,854 5,387,854 5,387,854 411 IHSS PUBLIC AUTHORITY (27,549) 136,959 109,410 109,410 109,410 412 MADE IN MARIPOSA GRANT - 413 SHERIFF - CIVIL MATTERS 12,963 3,400 16,363 16,363 16,363 414 HRSA BIO-TERRORISM - 416 REVENUE & RECOVERY-PROBATIO 10,015 107,000 117,015 117,015 117,015 417 YOUTHFUL OFFENDER-PROBATION 95,730 117,000 212,730 212,730 212,730 419 SSN TRUNCATION-RECORDER 5,169 4,535 9,704 9,704 9,704 420 HAZARDOUS MATERIAL CLEAN UP 1,746 1,746 1,746 1,746 423 SHERIFF CIVIL GC26746 12,962 700 13,662 13,662 13,662 424 MICRO ASSISTANCE 74,560 1,038 75,598 75,598 75,598 426 CMSP WELLNESS 9,898 50,000 59,898 59,898 59,898 427 PROP 56 TOBACCO TAX 5,366 160,050 165,416 165,416 165,416

5 STATE CONTROLLER SCHEDULE 2 COUNTY BUDGET ACT COUNTY OF MARIPOSA JANUARY 2010 Editiion, revision #1 GOVERNMENTAL FUNDS SUMMARY FISCAL YEAR 2019-20

TOTAL FINANCING SOURCES TOTAL FINANCING USES

Fund Decreases Additional Total Financing Increases Total Balance to Financing Financing Uses to Financing Fund Name Available Obligated Sources Sources Obligated Uses Fund Balance Fund Balance 6/30/2019 1 2345678 428 PANDEMIC INFLUENZA STATE - 60,597 60,597 60,597 60,597 430 LIBRARY PRIVATE DONATION 353,707 4,500 358,207 358,207 358,207 432 COMMUNITY CORRECTIONS AB109 1,788,132 856,925 2,645,057 2,645,057 2,645,057 433 HUMAN SVCS 2011 ABX1 16 1,429,935 1,790,728 3,220,663 3,220,663 3,220,663 434 COMMUNITY CORRECTIONS SB678 376,876 204,000 580,876 580,876 580,876 436 CAL MULTI-JUNSD METH ENFO 37,107 122,800 159,907 159,907 159,907 437 STATE PAROLE DA 70,196 15,700 85,896 85,896 85,896 439 DEA GRANT 67,498 35,000 102,498 102,498 102,498 440 BAILIFF 89,047 225,300 314,347 314,347 314,347 443 MENTAL HEALTH TRIAGE GRANT - 444 JAG/DRUG TASK/SCH CLIMATE - 445 OHS GRANT - FIRE ,SHERIFF, HEAL 43,567 93,149 136,716 136,716 136,716 446 TECHNICAL SERVICES RESERVE 981,051 150,000 1,131,051 1,131,051 1,131,051 447 VICTIM SVCS (XC) PROGRAM - 448 TREE MORTALITY (477,683) 1,977,683 1,500,000 1,500,000 1,500,000 449 WHOLE PERSON CARE (74,237) 861,948 787,711 787,711 787,711 450 MID SETTLEMENT 1,496,257 250,000 1,746,257 1,746,257 1,746,257 452 EMERGENCY PLANNING GRANT (312) 257,376 257,064 257,064 257,064 453 TOBACCO LAW ENFORCEMENT 60,635 128,338 188,973 188,973 188,973 454 JBCT GRANT 54,893 271,345 326,238 326,238 326,238 455 COUNTY ASSESSOR GRANT 227,742 226,000 453,742 453,742 453,742 456 TRANSIENT OCCUPANCY TAX 2% 1,065,547 3,120,000 4,185,547 4,185,547 4,185,547 457 CMSP GRANT - 120,000 120,000 120,000 120,000 459 HOMELESS EMERGNCY AID PRO 75,000 75,000 75,000 75,000 Total Special Revenue Funds 13,967,241 - 40,194,985 54,162,226 54,162,226 - 54,162,226

Capital Project Funds #REF! 501 LAND, BUILDING & IMPS 99,502 150,000 249,502 249,502 249,502 502 COURTHOUSE CONSTRUCTION 116,893 167,837 284,730 284,730 284,730 503 MCCJF CONSTRUCTION 82,573 10,900 93,473 93,473 93,473 504 COURTHOUSE RENOVATION 119,937 119,937 119,937 119,937 505 MARIPOSA CREEK PROJECT - 5,000 5,000 5,000 5,000 507 PTMISA PROJECTS 385,335 1,500 386,835 386,835 386,835 510 SIDEWALK PROJECTS 33,215 714,623 747,838 747,838 747,838 511 COUNTY ROAD PROJECTS (1,481,023) 2,423,000 941,977 941,977 941,977 512 COUNTY BRIDGE REPLACEMENT (307,391) 1,674,785 1,367,394 1,367,394 1,367,394 513 COULTERVILLE DRAINAGE 55,360 55,360 55,360 55,360 515 DISASTER RECOVERY INIT - 519 MIDPINES FIRE STATION 520 FIRESTATIONS IMPROVEMENTS 176,579 57,000 233,579 233,579 233,579 521 BRIDGEPORT FIRE STATION - 522 BRIDGE MAINTENANCE 119,044 84,500 203,544 203,544 203,544 524 FEB 2017 STORM PROJECTS 7,588 7,588 7,588 7,588 525 CDAA MARCH 2018 (1,344,903) 2,202,953 858,050 858,050 858,050 526 MARCH 2019 STORMS CDAA 540 DON PEDRO WASTE WATER TP 12,220 12,220 12220 12,220 545 YOSEMITE WEST WWTP - 566 CATHEY'S VALLEY PARK EXPANSIO 10,221 10,221 10221 10,221 569 REGIONAL PARK Total Capital Project Funds (1,914,850) - 7,492,098 5,577,248 5,577,248 - 5,577,248

Debt Service Funds 752 GOVERNMENT CENTER COP 18,210 18,210 18,210 18,210 753 YOSEMITE WEST BOND 2004 212,769 159,786 372,555 372,555 372,555 754 YOSEMITE WEST BOND RESERVE 171,280 171,280 171,280 171,280 755 YOSEMITE WEST RENEWAL & EXTE 90,052 18,800 108,852 108,852 108,852 756 DON PEDRO BOND 2006 5,219 326,950 332,169 332,169 332,169 757 DON PEDRO BOND RESERVE 524 29,690 30,214 30,214 30,214 770 CSA3 FIRE EQUIPMENT 186,902 362,020 548,922 548,922 548,922 Total Debt Service Funds 684,956 897,246 1,582,202 1,302,070 280,132 1,582,202

Total Governmental Funds 14,923,533 110,858,430 125,781,963 124,505,407 1,276,556 125,781,963

Appropriations Limit 35,548,841

Appropriations Subject to Limit 25,991,184

STATE CONTROLLER SCHEDULE 3 COUNTY BUDGET ACT JANUARY 2010 Edition, revision #1 COUNTY OF MARIPOSA Fund Balance - Governmental Funds

Fiscal Year 2019-20

Less: Obligated Fund Balance Total Fund Balance Fund Balance Nonspendable, Available 6/30/2019 Restricted 6/30/2019 FUND NAME Encumbrances and Committed Assigned 1 23456 General Fund 001 GENERAL FUND 6,047,335 2,859,838 1,001,311 2,186,186

Special Revenue Funds 031 LOCAL TRANSPORTATION 222,884 222,884 032 STAP 67,477 67,477 033 TRANSPORTATION PLANNING (52,105) (52,105) 034 PEDESTRIAN BIKEWAY 146,241 146,241 300 ROAD DEPARTMENT 586,475 133,640 50 452,785 301 FISH AND GAME 14,159 14,159 304 LAW LIBRARY 3,485 3,485 305 YOSEMITE WEST BOND ADM 2,538 122 2,416 323 ASSET FORFEITURE 194 194 324 SHERIFF ASSET FORFEITURE 35 35 325 DA ASSET FORFEITURE 5,909 5,909 326 DA ASSET FORFEITURE PEND COURT 327 SO ASSET FORFEITURE 6,019 6,019 328 COMMUNITY CHILDABUSE PREV 1,481 1,481 329 SLESF 46,116 46,116 330 HOUSING DEVELOPMENT 532,962 364,625 168,337 334 COMMUNITY ENERGY GRANTS 39,883 14,332 25,551 336 TANF INCENTIVES 113,703 113,703 341 SENIOR SERVICES 342 SENIOR NUTRITION 345 FOREST RESERVE HR 2389 77,815 77,815 346 SDA CAMP WAWONA EIR 351 JJCPA-PROBATION 146,919 146,919 352 HUD CONTINUUM OF CARE (5,183) (5,183) 353 RURAL LAW ENFORCEMENT 538,858 538,858 358 DNA IDENTIFICATION CO. PORTION 34,124 34,124 359 CABINS AT TENAYA 360 DOMESTIC VIOLENCE-PROB 22 22 361 COUNTY INMATE WELFARE 67,214 67,214 362 INCENTIVES FOR SOCIAL SERVICES 16,540 16,540 363 ASSIST ADVANCE-SOC SERV 0513 (583,345) (583,345) 364 CASH DIFFERENCE-TAX COLLECTOR 1,399 1,399 365 DEPT. OF JUSTICE-DA 6,518 6,518 366 PROBATION-DRUG PROG H&S 11372 5,500 5,500 367 TOBACCO SETTLEMENT 141,192 141,192 369 SUND PELOSSO - DA (4,851) (4,851) 370 LAFCO 545 545 371 CHILD SUPPORT ADVANCE 34,498 34,498 372 DON PEDRO BOND ADMIN 17,301 17,212 89 374 CHILDREN'S TRUST-SOC SERV 826 826 376 FINGER PRINT ID-SHERIFF 61,463 61,463 378 EMERGENCY MEDICAL SERVICE 92,212 92,212 379 RECORDER'S MODERNIZATION 76,254 76,254 380 DRUG AND ALCOHOL PREVENTION 6,999 6,999 382 PUBLIC ADMINISTRATOR 28,218 28,218 383 WELFARE TRUST-SOCIAL SERVICES 4,127 4,127 384 ALCOHOL PROG-MENTAL HEALTH 6,610 6,610 385 TOBACCO CESSATION-HEALTH 18,465 18,465 386 RECORDER CASH DIFFERENCE 2,290 2,290 387 CRIMINALISTICS LAB 21,498 21,498

STATE CONTROLLER SCHEDULE 3 COUNTY BUDGET ACT JANUARY 2010 Edition, revision #1 COUNTY OF MARIPOSA Fund Balance - Governmental Funds

Fiscal Year 2019-20

Less: Obligated Fund Balance Total Fund Balance Fund Balance Nonspendable, Available 6/30/2019 Restricted 6/30/2019 FUND NAME Encumbrances and Committed Assigned 1 23456 389 MICRO CONVERSION-RECORDER 20,896 20,896 390 TAX COLLECTOR'S COST 153,302 50,593 102,709 392 REALIGNMENT-HEALTH 397,797 397,797 393 REALIGNMENT-MENTAL HEALTH 351,487 351,487 394 REALIGNMENT-SOCIAL SERVICES 3,496,886 3,496,886 399 VITALS-RECORDER 52,335 52,335 400 VITALS-CLERK 1,741 1,741 401 STC PROGRAM 192 192 402 PUBLIC HEALTH EMERGENCY PROG 22 22 404 LOCAL ENFORCEMENT AGCY-HEALTH 43 43 406 FIRST FIVE VISITING PHN 341 341 409 AUTOMATED WARRANT SYSTEM 31,889 31,889 410 MENTAL HEALTH SERVICES ACT (617,026) (240,608) (376,418) 411 IHSS PUBLIC AUTHORITY (27,549) (27,549) 412 MADE IN MARIPOSA GRANT 413 SHERIFF - CIVIL MATTERS 12,963 12,963 414 HRSA BIO-TERRORISM 416 REVENUE & RECOVERY-PROBATION 10,015 10,015 417 YOUTHFUL OFFENDER-PROBATION 95,730 95,730 419 SSN TRUNCATION-RECORDER 5,169 5,169 420 HAZARDOUS MATERIAL CLEAN UP 1,746 1,746 423 SHERIFF CIVIL GC26746 12,962 12,962 424 MICRO ASSISTANCE 104,680 30,120 74,560 426 CMSP WELLNESS 9,898 9,898 427 PROP 56 TOBACCO TAX 5,366 5,366 428 PANDEMIC INFLUENZA STATE 430 LIBRARY PRIVATE DONATION 353,707 353,707 432 COMMUNITY CORRECTIONS AB109 1,788,132 1,788,132 433 HUMAN SVCS 2011 ABX1 16 1,429,935 1,429,935 434 COMMUNITY CORRECTIONS SB678 376,876 376,876 436 CAL MULTI-JUNSD METH ENFO 37,107 37,107 437 STATE PAROLE DA 70,196 70,196 439 DEA GRANT 67,498 67,498 440 BAILIFF 89,047 89,047 443 MENTAL HEALTH TRIAGE GRANT 444 JAG/DRUG TASK/SCH CLIMATE 445 OHS GRANT - FIRE ,SHERIFF, HEALTH 43,567 43,567 446 TECHNICAL SERVICES RESERVE 981,051 981,051 447 VICTIM SVCS (XC) PROGRAM 448 TREE MORTALITY (477,683) (477,683) 449 WHOLE PERSON CARE (74,237) (74,237) 450 MID SETTLEMENT 1,496,257 1,496,257 452 EMERGENCY PLANNING GRANT (312) (312) 453 TOBACCO LAW ENFORCEMENT 60,635 60,635 454 JBCT GRANT 54,893 54,893 455 COUNTY ASSESSOR GRANT 227,742 227,742 456 TRANSIENT OCCUPANCY TAX 2% 1,065,547 1,065,547 457 CMSP GRANT 459 HOMELESS EMERGNCY AID PRO 75,000 75,000 Total Special Revenue Funds 14,337,327 610,644 (240,558) 13,967,241

Capital Project Funds 501 LAND, BUILDING & IMPS 49,502 (50,000) 99,502 502 COURTHOUSE CONSTRUCTION 116,893 116,893 503 MCCJF CONSTRUCTION 82,573 82,573 504 COURTHOUSE RENOVATION 119,937 119,937 505 MARIPOSA CREEK PROJECT 507 PTMISA PROJECTS 385,335 385,335 510 SIDEWALK PROJECTS 33,215 33,215 511 COUNTY ROAD PROJECTS (1,481,023) (1,481,023) 512 COUNTY BRIDGE REPLACEMENT (307,391) (307,391)

STATE CONTROLLER SCHEDULE 3 COUNTY BUDGET ACT JANUARY 2010 Edition, revision #1 COUNTY OF MARIPOSA Fund Balance - Governmental Funds

Fiscal Year 2019-20

Less: Obligated Fund Balance Total Fund Balance Fund Balance Nonspendable, Available 6/30/2019 Restricted 6/30/2019 FUND NAME Encumbrances and Committed Assigned 1 23456 513 COULTERVILLE DRAINAGE 55,360 55,360 515 DISASTER RECOVERY INIT 519 MIDPINES FIRE STATION 520 FIRESTATIONS IMPROVEMENTS 176,579 176,579 521 BRIDGEPORT FIRE STATION 522 BRIDGE MAINTENANCE 119,044 119,044 524 FEB 2017 STORM PROJECTS 7,588 7,588 525 CDAA MARCH 2018 (1,344,903) (1,344,903) 526 MARCH 2019 STORMS CDAA 540 DON PEDRO WASTE WATER TP 12,220 12,220 545 YOSEMITE WEST WWTP (368,000) (368,000) 566 CATHEY'S VALLEY PARK EXPANSION 10,221 10,221 569 REGIONAL PARK Total Capital Project Funds (2,332,850) (418,000) (1,914,850)

Debt Service Funds 752 GOVERNMENT CENTER COP 18,210 18,210 753 YOSEMITE WEST BOND 2004 219,052 6,283 212,769 754 YOSEMITE WEST BOND RESERVE 171,280 171,280 755 YOSE WEST RENEWAL & EXTENSION 90,681 629 90,052 756 DON PEDRO BOND 2006 899,952 894,733 5,219 757 DON PEDRO BOND RESERVE 89,989 89,465 524 770 CSA3 FIRE EQUIPMENT 186,902 186,902 Total Debt Service Funds 1,676,066 991,110 684,956

Total Government Funds 19,727,878 4,043,592 760,753 14,923,533

STATE CONTROLLER SCHEDULE 4 COUNTY BUDGET ACT JANUARY 2010 Edition, revision #1 COUNTY OF MARIPOSA

Obligated Fund Balances - By Governmental Funds Fiscal Year 2019-20

Decreases or Cancellations Increases or New Total Obligated Adopted by Adopted by Obligated Description Fund Balances Recommended the Board of Recommended the Board of Fund Balances 6/30/2019 Supervisors Supervisors for the Budget Year 1 2 3456 7 General Fund 001 GENERAL FUND General Reserve 2,857,417 996,424 996,424 3,853,841 Assigned - Unfunded Liability 662,054 662,054 Assigned - Accrued Benefits 140,000 140,000 Assigned - Unemployment 70,000 70,000 Assigned - Retirement Costs 42,000 42,000 Assigned - Imprest Cash 2,735 2,735 Assigned - Dental Stabilization 84,522 84,522 Nonspendable - Cash with Fiscal Agent 2,421 2,421

Total General Fund 3,861,149 996,424 996,424 4,857,573

Special Revenue Funds

300 Roads Nonspendable - Inventory 133,640 133,640 Assigned - Imprest Cash 50 50

305 Yosemite West Bond Administration Nonspendable - Assessments Receivable 122 122

330 CDBG Nonspendable - Loans Receivable 364,625 364,625

334 CSBG Grants Nonspendable - Inventory 14,332 14,332

372 Lake Don Pedro Bond Administration Nonspendable - Assessments Receivable 17,212 17,212

390 Tax Collector's Cost Nonspendable - Taxes Receivable 50,593 50,593

410 Mental Heath Services Act Assigned - Reduction of Unearned Revenue (240,608) (240,608)

424 Micro Assist Loans Nonspendable - Loans Receivable 30,120 30,120

Total Special Revenue Funds 370,086 370,086

Capital Project Funds

501 Land, Buildings, & Improvements Nonspendable - Advances from Other Funds (50,000) (50,000)

545 Yosemite West WWTP Nonspendable - Advances from Other Funds (368,000) (368,000)

Total Capital Project Funds (418,000) (418,000)

Debt Service Funds

753 Yosemite West Bond 2004 Nonspendable - Assessments Receivable 6,283 6,283

754 Yosemite West Bond Reserve Bond Reserve 171,280 171,280 171,280

755 Yosemite West Renewal & Extension Nonspendable - Assessments Receivable 629 629 Bond Reserve 101,177 108,852 108,852

756 Lake Don Pedro Bond 2006 Nonspendable - Assessments Receivable 894,733 894,733

757 Lake Don Pedro Bond Reserve Nonspendable - Assessments Receivable 89,465 89,465

STATE CONTROLLER SCHEDULE 4 COUNTY BUDGET ACT JANUARY 2010 Edition, revision #1 COUNTY OF MARIPOSA

Obligated Fund Balances - By Governmental Funds Fiscal Year 2019-20

Total Debt Service Funds 991,110 272,457 280,132 1,271,242

TOTAL GOVERNMENTAL FUNDS 4,804,345 1,268,881 1,276,556 6,080,901

11 State Controller Schedules Mariposa County Schedule 5 County Budget Act Summary of Additional Financing Sources by Source and Fund January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Fund Description 2017-18 2018-19 2019-20 Adopted by Actual Actual - X Recommended the Board of Estimated Supervisors 12345 Summarization by Source Taxes 25,598,899 26,201,595 29,705,329 29,894,464 LICENSES & PERMITS 149,887 157,914 165,000 165,000 FINES/FORFEITURES & PENALTIES 251,094 255,162 245,640 245,640 USE OF MONEY AND PROPERTY 226,905 275,528 207,106 206,851 INTERGOVERNMENTAL 37,562,848 42,934,920 44,405,689 48,413,960 CHARGES FOR SERVICES 3,246,723 3,226,505 3,919,217 3,919,217 MISCELLANEOUS REVENUE 1,950,355 1,144,093 658,329 1,240,029 OTHER FINANCING SOURCES 21,444,262 24,874,322 29,314,498 26,773,269 DEBT PROCEEDS 425,000

Total Summarization by Source 90,430,973 99,495,039 108,620,808 110,858,430

Summarization by Fund 001 GENERAL FUND 55,418,899 57,949,333 63,178,046 62,274,101 031 LOCAL TRANSPORTATION FUND 552,901 551,054 451,500 451,500 032 STAP 131,546 165,779 207,283 207,283 033 TRANSPORTATION PLANNING 90,370 499,576 299,716 652,617 034 PEDESTRIAN BIKEWAY 9,487 10,345 10,000 10,000 300 ROAD DEPARTMENT 3,528,955 4,520,715 4,850,989 4,956,549 301 FISH & GAME 899 1,367 1,160 1,160 304 LAW LIBRARY 8,291 12,713 9,224 9,224 305 YOSE WEST BOND ADMIN 255 8,981 9,075 9,075 323 ASSET FORFEITURE 3 3 324 SHERIFF ASSET FORFEITURE 87 36 325 DA ASSET FORFEITURE 44 2,196 50 50 326 DA ASSET FORFEITURE PEND COURT 10,647 184 135 327 SO ASSET FORFEITURE 69 8,721 328 COMMUNITY CHILDABUSE PREV 30,145 30,037 30,065 30,065 329 SLESF 154,318 167,284 130,500 130,500 330 CDBG 1,223 50,158 1,800 1,800 334 COMMUNITY ENERGY GRANTS 408,664 502,858 478,640 478,640 336 TANF INCENTIVES 2,435 341 SENIOR SERVICES 75,338 71,332 49,660 49,660 342 SENIOR NUTRITION 274,250 281,513 299,684 299,684 345 FOREST RESERVE HR2389 138,756 101,137 54,864 38,166 346 SDA CAMP WAWONA EIR 351 JJCPA - PROBATION 77,787 94,760 55,750 55,750 352 HUD CONTINUUM OF CARE 35,051 54,858 77,800 77,800 353 RURAL LAW ENFORCEMENT 508,521 510,329 504,000 504,000 358 DNA IDENTIFICATION-COUNTY 8,289 8,615 7,700 7,700 359 CABINS AT TENAYA 360 DOMESTIC VIOLENCE - PROB 782 591 604 604 361 COUNTY INMATE WELFARE 41,990 38,957 25,400 25,400 362 INCENTIVES SOCIAL SERVICE 5,162 2,496 1,200 1,200 363 ASSISTANCE ADVANCE - SS 7,921,588 7,855,173 9,011,938 9,267,033 364 CASH DIFFERENCE-TAX COLL 300 113 400 400 365 DEPARTMENT OF JUSTICE-DA 1,911 1,406 1,500 1,500 366 PROB-DRUG PROG/H&S11372.7 530 1,888 515 515 367 TOBACCO SETTLEMENT - BOS 195,341 338,729 155,550 155,550 369 SUND-PELOSSO ADVANCE - DA 8,911 1,800 9,000 9,000 370 LAFCO 1,001 994 106,070 106,070 371 CHILD SUPP ADVANCE 528,520 536,929 702,443 667,945 372 DON PEDRO BOND ADMIN 7,087 8,044 14,000 14,000 374 CHILDRENS TRUST - SS 10,212 20,086 21,012 21,012 376 FINGER PRINT I.D.-SHERIFF 5,667 5,913 5,000 5,000 378 EMERGENCY MEDICAL SERVICE 17,211 19,823 16,493 16,493 379 RECORDERS MODERNIZATION 23,685 18,997 17,000 17,000 380 DRUG & ALCOHOL PREVENTION 1,724 1,320 1,500 1,500 382 PUBLIC ADMINISTRATOR 326 480 4,200 4,200 383 WELFARE TRUST-SOCIAL SERVICES 384 ALCOHOL PROG/MEN HEALTH 1,916 1,409 1,500 1,500 385 TOBACCO CESSATION-HEALTH 150,278 151,229 151,500 151,500 386 RECORDER CASH DIFFERENCE (12) 1,635 1,430 1,430 387 CRIMINAL LAB H&S 11372.5 251 797 300 300 389 MICRO CONVERSION-RECORDER 5,064 4,752 4,700 4,700 390 TAX COLLECTOR'S COST 31,992 32,931 31,450 31,450 392 REALIGNMENT - HEALTH 726,739 733,160 848,610 848,610 393 REALIGN - MENTAL HEALTH 1,783,488 1,773,259 1,560,433 1,560,433

12 State Controller Schedules Mariposa County Schedule 5 County Budget Act Summary of Additional Financing Sources by Source and Fund January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Fund Description 2017-18 2018-19 2019-20 Adopted by Actual Actual - X Recommended the Board of Estimated Supervisors 12345 394 REALIGNMENT-SOCIAL SERV 2,786,104 2,579,704 2,032,061 2,032,061 399 VITALS - RECORDER 4,102 4,602 3,350 3,350 400 VITALS - CLERK 166 156 140 140 401 STC PROGRAM 14,225 16,366 17,080 17,080 402 PUBLIC HEALTH EMERGY PROG 130,747 60,383 119,759 119,759 404 LOCAL ENFORCE AGCY HEALTH 16,266 16,259 16,484 16,484 406 FIRST 5 VISITING PHN 30,122 25,152 25,120 409 AUTOMATED WARRANT SYSTEM 4,496 4,012 4,200 4,200 410 MENTAL HEALTH SERV ACCT 2,766,281 3,183,691 4,481,834 5,764,272 411 IHSS PUBLIC AUTHORITY 83,356 96,237 131,410 136,959 412 MADE IN MARIPOSA GRANT 5 413 SHERIFF - CIVIL MATTERS 7,752 4,125 3,400 3,400 414 HRSA BIO-TERRORISM 31 1 416 REVENUE & RECOVERY-PROB 81,088 78,249 107,000 107,000 417 YOUTHFUL OFFENDER-PROB 117,000 117,335 117,000 117,000 419 SSN TRUNCATION-RECORDER 4,536 4,127 4,535 4,535 420 HAZARDOUS MATERIAL CLEAN UP 423 SHERIFF CIVIL GC26746 938 1,059 700 700 424 MICRO ASST 1,382 1,795 1,038 1,038 426 CMSP WELLNESS 50,000 50,000 50,000 427 PROP 56 TOBACCO TAX 219,105 114,312 160,050 160,050 428 PANDEMIC INFLUENZA STATE 73,479 42,155 60,597 60,597 430 LIBRARY PRIVATE DONATION 4,136 6,079 4,500 4,500 432 COMMUNITY CORRECTIONS 763,246 842,817 856,925 856,925 433 HUMAN SVCS 2011 ABX1 16 2,170,192 2,364,557 1,790,728 1,790,728 434 COMMUNITY CORRECT SB678 244,137 206,599 204,000 204,000 436 CAL MULTI-JUNSD METH ENFO 123,372 123,703 122,800 122,800 437 STATE PAROLE DA SEC 30027 17,885 20,515 15,700 15,700 439 DEA GRANT-INVESTIGATIONS 35,000 35,000 35,000 440 BAILIFF 226,295 230,192 225,300 225,300 443 MENTAL HEALTH TRIAGE GRAN 88,862 444 JAG/DRUG TASK/SCH CLIMATE 95,315 41,241 445 OHS GRANT- FIRE,SHER,HLTH 124,958 31,758 93,149 93,149 446 TECHNICAL SERVICES RESERV 600,000 50,000 150,000 447 VICTIM SVCS (XC) PROGRAM 28,644 26,338 448 TREE MORTALITY 1,268,080 2,134,028 1,500,000 1,977,683 449 WHOLE PERSON CARE 538,535 411,358 861,948 861,948 450 MID SETTLEMENT 1,496,257 250,000 250,000 452 EMERGENCY PLANNING GRANT 235,906 257,376 257,376 453 TOBACCO LAW ENFORCEMENT 116,016 150,492 128,338 454 JBCT GRANT 89,112 271,345 271,345 455 COUNTY ASSESSOR GRANT 227,742 226,000 226,000 456 TRANSIENT OCCUPANCY TAX 2% 1,115,546 3,120,000 3,120,000 457 CMSP GRANT 120,000 120,000 459 HOMELESS EMERGNCY AID PRO 75,000 501 LAND, BLDG, & IMPROVEMENT 233,543 46,265 150,000 150,000 502 COURTHOUSE CONSTRUCTION 53,642 55,093 109,352 167,837 503 MCCJF CONSTRUCTION 13,085 13,739 10,900 10,900 504 COURTHOUSE RENOVATION 520,000 58,527 505 MARIPOSA CREEK PROJECT 5,000 507 PTMISA PROJECTS 343 355,874 1,500 1,500 510 SIDEWALK PROJECTS 714,623 714,623 511 COUNTY ROAD PROJECTS 717,740 1,100,000 2,423,000 512 COUNTY BRIDGE REPLACE/RPR 721,997 558,853 1,358,929 1,674,785 513 COULTERVILLE DRAINAGE 1,015,140 515 DISASTER RECOVERY INIT 82,411 519 MIDPINES FIRE STATION 520 FIRESTATIONS IMPROVEMENTS 118,150 57,000 57,000 521 BRIDGEPORT FIRE STATION 522 BRIDGE MAINTENANCE 2,610 200,590 84,500 84,500 524 FEB 2017 STORM PROJECTS 942,253 180,437 76,584 525 CDAA MARCH 2018 3,012,577 3,167,764 2,202,953 526 MARCH 2019 STORMS CDAA 73,332 540 DON PEDRO WASTE WATER TP 545 YOSEMITE WEST WWTP 566 CATHEY'S VALLEY PARK EXPANSION 569 REGIONAL PARK 104,405 752 GOVT CENTER - COP 209,050 753 YOSEMITE WEST BOND 2004 182,734 178,093 159,786 159,786

13 State Controller Schedules Mariposa County Schedule 5 County Budget Act Summary of Additional Financing Sources by Source and Fund January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Fund Description 2017-18 2018-19 2019-20 Adopted by Actual Actual - X Recommended the Board of Estimated Supervisors 12345 754 YOSE WEST BOND RESERVE 755 YW - RENEWAL & EXTENSION 20,764 21,441 18,800 18,800 756 DON PEDRO BOND 2006 272,175 233,938 326,950 326,950 757 DON PEDRO BOND RESERVE 22,221 21,545 29,690 29,690 770 SP ASSESSMENT DEBT CSA #3 362,128 361,306 362,020 362,020

Total Summarization by Fund 90,430,973 99,495,039 108,620,808 110,858,430

14 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

001 GENERAL FUND TAXES 001-0000-301.01-00 CURRENT SECURED 5,369,737 5,620,542 5,650,102 5,750,102 001-0000-301.02-00 CURRENT UNSECURED 391,052 397,164 400,000 400,000 001-0000-301.03-00 DELINQUENT SECURED 141,438 144,739 180,000 180,000 001-0000-301.04-00 DELINQUENT UNSECURED 5,600 13,280 10,000 10,000 001-0000-301.05-00 PENALTIES 179,219 246,701 200,000 200,000 001-0000-301.06-00 SUPPLEMENTAL TAXES 57,997 287,464 130,000 130,000 001-0000-301.07-00 PROP TAX IN LIEU OF VLF 2,047,703 2,115,962 2,158,281 2,210,789 001-0000-301.08-00 SALES TAX 2,155,287 2,164,654 2,100,946 2,100,946 001-0000-301.09-01 PROPERTY TRANSFER TAX 145,544 135,888 150,000 150,000 001-0000-301.09-02 TRANSIENT OCCUPANCY TAX 15,101,700 13,952,740 15,600,000 15,636,627 001-0000-301.09-03 TIMBER TAX 3,622 7,429 6,000 6,000 PROPERTY & OTHER TAXES 25,598,899 25,086,563 26,585,329 26,774,464

LICENSES & PERMITS 001-0000-302.15-00 FRANCHISES 145,584 155,258 150,000 150,000 001-0216-302.10-00 ANIMAL LICENSES 4,303 2,656 15,000 15,000 LICENSES & PERMITS 149,887 157,914 165,000 165,000

FINES, FORFEITURES & PEN 001-0000-303.20-00 PC1463.001 CRIMINAL FINES 15,915 11,764 10,000 10,000 001-0000-303.26-00 PC1464 PENALTY (30%) 35,326 34,606 40,000 40,000 001-0000-303.26-01 PC 1464 COUNTY PEN ASSESS 374 530 500 500 001-0000-303.27-00 PC 1463.001/COURTS 303 21 100 100 001-0000-303.27-02 PC 1463.11 RED LIGHT VIOL 641 66 200 200 001-0224-303.23-00 RESTITUTION REBATE 5,157 2,241 3,000 3,000 001-0401-303.24-03 VC27360.6(c)60% EDUCATION 329 64 001-0401-303.24-04 VC 27360.6(c) 25% ADMIN 137 27 FINES, FORFEITURES & PENALTIES 58,182 49,319 53,800 53,800

REVENUE FROM USE OF MONEY 001-0000-304.30-00 INTEREST 164,969 190,704 160,000 160,000 001-0000-304.30-01 INTEREST FROM LOANS 458 611 1,000 1,000 001-0000-304.32-00 RENTS & CONCESSIONS 1 3 3 3 001-0207-304.30-05 CHILD SUP SERV INTEREST 2,451 3,054 1,000 1,000 REVENUE FROM USE OF MONEY AND PROPERTY 167,879 194,372 162,003 162,003

INTERGOVT - STATE 001-0000-305.42-00 VL IN EXCESS-11001.5(b) 7,973 7,269 12,000 12,000 001-0000-305.60-00 HOMEOWNERS' EXEMPTION 72,024 70,894 70,000 70,000 001-0000-305.62-79 SB 90 REIMBURSEMENT 376 500 500 001-0121-305.62-13 ELECTIONS/REIMBURSEMENTS 201 883 600 600 001-0121-305.62-59 VOTING MODERNIZATION 24,909 24,909 001-0150-305.62-86 STATE (STIP) 10,000 10,000 001-0216-305.55-07 SAFE KIDS 2,565 001-0216-305.56-06 POST TRAINING 13,116 20,000 20,000 001-0216-305.62-68 PUBLIC SAFETY (SALES TAX) 1,089,125 1,135,648 1,050,000 1,050,000 001-0219-305.56-01 BOATING SAFETY 240,718 238,168 231,827 231,827 001-0220-305.62-95 SSI RECOUPMENT PROGRAM 6,400 4,000 5,000 5,000 001-0224-305.62-69 JUVENILE PROB & CAMPS 28,848 30,041 24,000 24,000 001-0228-305.58-01 EMERGENCY PLANNING GRANTS 128,688 001-0228-305.67-09 ASSISTANCE BY HIRE 325,818 530,874 250,000 250,000 001-0228-305.67-44 VFA 12/13 9,396 001-0235-305.53-01 SEALER OF WEIGHTS 327 1,275 1,275 001-0235-305.53-02 AG COMMISSION - STATE 265,713 277,758 281,495 281,495 001-0271-305.58-04 OES DISASTER RELIEF 149,042 218,596 001-0285-305.62-57 CDAA MARCH 2018 52,941 001-0286-305.58-12 FERGUSON FIRE 671,005 001-0401-305.47-01 AIDS BLOCK GRANT 3,000 4,511 3,000 3,000 001-0401-305.47-02 CHDP FEES/MEDI-CAL 71 001-0401-305.48-00 CALIF CHILDRENS SERVICES 92,568 98,375 109,083 109,083 001-0401-305.52-01 AIR POLLUTION - HEALTH 34,400 52,667 34,400 34,400 001-0401-305.52-08 CHDP CONTRACT - HEALTH 85,202 57,953 104,080 104,080 001-0401-305.52-10 MCH GRANT - HEALTH 93,383 87,230 95,873 95,873 001-0401-305.52-13 IMMUNIZATION PROGRAM 25,598 32,900 36,250 36,250 001-0401-305.52-16 CUPA (UST) 60,000 60,000 60,000 60,000

15 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

001-0401-305.52-23 SNAP-ED 167,190 160,062 150,000 150,000 001-0401-305.52-24 COHP 110,603 123,504 144,088 144,088 001-0401-305.52-25 CLPPP 3,015 18,562 67,305 67,305 001-0401-305.52-26 WOODSMOKE REDUCTION 90,000 001-0401-305.52-51 ONE-TIME STATE GRANTS 2,244 1,886 001-0402-305.50-06 CSOC-CMHS 20,647 001-0402-305.50-12 SAMHSA 231,480 54,703 248,468 248,468 001-0402-305.50-14 MEDI-CAL FFP 2,029,270 1,761,656 1,871,726 2,047,572 001-0402-305.50-16 EPSDT MEDI-CAL 102,804 221,479 98,800 98,800 001-0402-305.50-23 MEDICARE 7,063 26,374 23,567 23,567 001-0402-305.50-27 STATE PATH GRANT 23,365 10,203 16,606 16,606 001-0402-305.50-38 PRIOR YEAR REVENUE 539,958 5,554 507,962 507,962 001-0402-305.50-45 HMIOT (HOMELESS MH) 100,000 100,000 100,000 001-0510-305.59-01 VETERANS' AFFAIRS 15,113 27,450 15,113 15,113 001-0606-305.74-09 LIBRARY STATE GRANTS 18,000 43,000 46,000 46,000 001-0606-305.74-35 LSTA GRANT - ROBOT 9,932 9,932 9,932 INTERGOVERNMENTAL - STATE 5,974,558 6,316,824 5,723,859 5,899,705

INTERGOVT - FEDERAL 001-0000-306.69-00 GRAZING FEES 599 845 600 600 001-0000-306.71-00 FEDERAL IN-LIEU OF TAXES 1,200,910 1,344,547 1,342,953 1,342,953 001-0150-306.72-97 HIGHWAY BRIDGE PROGRAM 116,086 42,846 45,000 45,000 001-0202-306.72-26 VV16040220 2016-17 205,121 001-0202-306.72-28 VV17050220 2017-18 36,936 76,171 001-0215-306.72-01 VICTIM-WITNESS/OCJP "VW" 99,524 209,134 287,162 287,162 001-0215-306.72-38 COUNTY VICTIM SERVICES 42,967 69,370 69,370 001-0216-306.72-05 BLM CONTRACT 9,000 9,000 9,000 9,000 001-0216-306.72-06 FOREST SERVICE AGREEMENT 12,797 21,020 21,000 21,000 001-0216-306.72-57 OJP/BULLET PROOF VESTS 2,068 4,000 4,000 001-0235-306.72-08 AARA - INVASIVE WEEDS 1,308 001-0268-306.73-07 FIRE-SAFER GRANT (FEMA) 001-0271-306.72-55 FMAG 794,899 001-0304-306.72-97 HIGHWAY BRIDGE PROGRAM 17,024 001-0401-306.72-42 NACCHO 15,000 001-0401-306.76-05 EBOLA 30,536 001-0401-306.76-08 CDC/CASPER 001-0403-306.77-01 SAPT DISCRETIONARY 551,484 99,270 353,573 641,245 001-0403-306.77-02 PREVENTION 74,263 74,263 001-0403-306.77-03 CL/FNL AWARD 6,000 6,000 001-0403-306.77-06 DRUG MEDI-CAL 18,923 29,422 13,000 13,000 001-0507-306.72-91 FEMA 270 179 190 190 INTERGOVT - FEDERAL 2,299,254 2,688,632 2,226,111 2,513,783 TOTAL INTERGOVERNMENTAL REVENUES 8,273,812 9,005,456 7,949,970 8,413,488

CHARGES FOR SERVICES 001-0000-307.08-27 COST ALLOCATION 900,711 1,125,903 1,453,860 1,453,860 001-0000-307.80-01 SUPP ADMIN/ST REDEMP FEE 17,412 23,911 10,000 10,000 001-0000-307.82-06 PROBATION OVERHEAD 34,231 5,399 5,000 5,000 001-0000-307.91-02 COURT FEES - DEPT 2 96 153 200 200 001-0000-307.91-08 PUBLIC DEFENDER PC987.5 3,530 2,246 3,000 3,000 001-0000-307.91-09 ADM SCREEN PC1463.07 3,881 3,398 3,500 3,500 001-0000-307.91-10 $24 TRAF SCH VC42007.1 11,593 14,432 13,000 13,000 001-0000-307.91-12 TRANS FEE VC40611 66% 2,889 2,822 3,000 3,000 001-0000-307.91-13 TRAF SCH VC42007 UNIFORM 73,735 97,546 85,000 85,000 001-0107-307.08-06 AUDITOR SERVICES 10,300 10,173 9,595 9,595 001-0107-307.82-01 AUDITOR'S FEES 32,578 34,940 34,000 34,000 001-0107-307.82-04 RETURNED CHECK FEES 10 001-0108-307.80-03 TAX COLLECTOR FEES 17,165 21,664 20,000 20,000 001-0108-307.80-07 TOURISM IMPROVE 1% ADMIN 8,250 14,200 24,000 24,000 001-0108-307.82-02 INVESTMENT FEES 132,399 139,440 143,500 143,500 001-0108-307.82-04 RETURNED CHECK FEES 1,140 1,660 1,500 1,500 001-0109-307.16-01 COPY FEES 22,246 21,030 17,000 17,000 001-0109-307.80-02 ASSESSOR'S FEES 10,714 10,791 7,500 7,500 001-0109-307.95-01 RECORDING FEES GC27361 53,247 48,391 52,000 52,000 001-0109-307.95-02 SB2 ADMINISTRATION FEES 6,651 13,201 14,000 14,000 001-0109-307.95-03 OPEN EVERY BUSINESS DAY 4,430 3,992 4,500 4,500 001-0109-307.95-04 INDEXED WITHIN TWO DAYS 4,430 3,992 4,500 4,500

16 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

001-0109-307.95-10 EACH ADDL PAGE GC27361 13,013 12,188 11,000 11,000 001-0113-307.08-05 COUNSEL COUNSEL SERVICES 21,165 1,200 52,500 52,500 001-0120-307.90-02 CLERKS FEES 27,546 29,503 27,000 27,000 001-0120-307.90-03 PASSPORT EXPRESS MAILING 266 126 500 500 001-0121-307.84-01 ELECTION FEES 20,604 3,035 6,000 6,000 001-0128-307.08-08 FACILITIES MAINT SERVICES 57,476 69,519 50,000 50,000 001-0150-307.07-27 ENGINEERING SERVICES 76,128 29,642 155,200 155,200 001-0150-307.07-28 ENGINEERING REVIEW FEES 13,384 23,312 20,000 20,000 001-0150-307.07-32 LAND DEVELOP/LOT LINE ADJ 4,296 14,480 5,000 5,000 001-0216-307.90-01 CIVIL FEES - SHERIFF 18,344 10,770 12,000 12,000 001-0216-307.93-01 IMPOUND FEES 10,014 3,330 7,000 7,000 001-0216-307.93-02 BOARDING & VACCINE FEES 250 250 001-0216-307.94-04 PARKING CITATION 256 176 500 500 001-0220-307.91-06 WORK FURLOUGH 20 270 1,000 1,000 001-0220-307.94-07 WEEK-END INMATE HOUSING 160 400 1,000 1,000 001-0220-307.94-08 ARTS COUNCIL SERVICES 801 2,500 2,500 001-0223-307.91-05 ELECTRONIC MONITOR FEES 625 001-0224-307.91-04 PROBATION FEES 14,291 13,188 20,000 20,000 001-0224-307.91-05 ELECTRONIC MONITOR FEES 4,540 6,110 10,000 10,000 001-0224-307.91-11 DRUG TEST FEES 3,920 1,622 9,000 9,000 001-0228-307.87-05 FIRE WARDEN REVIEW 700 700 001-0235-307.89-01 FEES AND SUPPLIES 3,704 2,606 3,100 3,100 001-0249-307.87-01 PLANNING FEES 61,648 78,134 214,490 214,490 001-0249-307.87-02 PERMITTING SYSTEM 24,012 22,886 23,000 23,000 001-0304-307.08-13 PUBLIC WORKS SERVICES 373,656 235,587 257,142 257,142 001-0401-307.97-01 CUPA FEES 49,118 50,481 50,000 50,000 001-0401-307.97-03 FOOD FACILITY INSP/PERMIT 42,982 44,375 44,000 44,000 001-0401-307.97-04 WELL INSPECTION/PERMIT 9,690 8,436 8,000 8,000 001-0401-307.97-05 SEPTIC SYSTEM PERMIT/FEES 52,628 64,174 58,000 58,000 001-0401-307.97-06 RECREATION FEES - HEALTH 12,426 10,403 9,600 9,600 001-0401-307.97-07 AIR POLL OPERATING FEES 46,628 39,286 53,815 53,815 001-0401-307.97-09 MISC HEALTH FEES 505 10 001-0402-307.19-01 PATIENT FEES 34,288 13,312 14,686 14,686 001-0402-307.19-03 OTHER INSURANCE 43,458 34,671 40,200 40,200 001-0402-307.19-05 OTHER MENTAL HEALTH REV 31,100 001-0402-307.19-06 CONSERVATOR REIMBURSEMENT 67,713 110,384 86,802 86,802 001-0402-307.19-07 JAIL SERVICES 11,140 15,520 8,000 8,000 001-0403-307.18-01 PATIENT FEES 1,466 3,081 2,800 2,800 001-0403-307.18-02 PRIVATE PROGRAMS 14,825 001-0403-307.18-03 PRIVATE INSURANCE 64 618 500 500 001-0403-307.18-05 ALCOHOL & DRUG OTHER REV 500 500 001-0507-307.88-01 RENT MOTHER LODE JOB TR 19,926 19,926 19,926 19,926 001-0606-307.05-01 LIBRARY FINES & FEES 10,965 10,312 12,000 12,000 001-0701-307.06-01 SWIM LESSONS 4,440 5,576 4,500 4,500 001-0701-307.06-03 DAY CAMP FEES 17,737 14,850 17,500 17,500 001-0701-307.06-04 WATER AQUATICS 6,126 6,608 6,000 6,000 001-0701-307.06-05 FITNESS OVER 50 350 553 800 800 001-0701-307.06-07 POOL USE FEES 3,898 3,903 3,100 3,100 CHARGES FOR SERVICES 2,567,419 2,630,808 3,237,566 3,237,566

MISCELLANEOUS REVENUE 001-0000-308.01-01 OTHER REVENUE - GENERAL 2,073 414 2,000 2,000 001-0000-308.01-39 CHILD SUPP RECOUPMENT 6,972 6,273 6,000 6,000 001-0000-308.01-42 MEDICARE PART D SUBSIDY 534 48,326 001-0000-308.01-71 MID SETTLEMENT FUNDS 1,500,000 001-0000-308.11-12 HORNITOS GRAZING LEASE 2,601 2,601 2,601 2,601 001-0000-308.11-59 PUBLIC SURPLUS AUCTION 2,665 001-0000-308.12-00 GAIN ON SALE-FIXED ASSETS 5,813 600,000 001-0000-308.32-00 RENTS & CONCESSIONS 3,800 001-0108-308.11-47 BOND DELINQUENT FEE RECOV 4,286 5,000 5,000 001-0113-308.11-00 MISCELLANEOUS REVENUE 19 001-0113-308.11-09 ENFORCEMENT 45,000 95,000 95,000 001-0115-308.11-00 MISCELLANEOUS REVENUE 15 001-0128-308.01-07 RENT 2,374 1,505 1,500 1,500 001-0128-308.11-00 MISCELLANEOUS REVENUE 6,883 9,655 001-0143-308.01-57 PG & E GRANT 5,000 5,000 2,100 001-0143-308.11-00 MISCELLANEOUS REVENUE 300

17 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

001-0150-308.11-00 MISCELLANEOUS REVENUE 400 140 1,000 1,000 001-0171-308.32-02 ROSE BLDG RENT FROM QUEST 2,988 001-0206-308.01-38 JUVENILE INDIGENT DEFENSE 38,070 41,897 38,070 38,070 001-0206-308.11-00 MISCELLANEOUS REVENUE 600 583 600 600 001-0207-308.12-00 GAIN ON SALE-FIXED ASSETS 4,787 001-0216-308.11-00 MISCELLANEOUS REVENUE 6,489 5,126 001-0216-308.11-26 JCF HEALTH CRISIS SECUR 1,772 2,803 2,500 2,500 001-0220-308.01-01 OTHER REVENUE - GENERAL 80 155 001-0220-308.11-00 MISCELLANEOUS REVENUE 3,620 001-0224-308.11-00 MISCELLANEOUS REVENUE (10) 001-0228-308.01-30 FIRE DEPT MISC REV 670 15 001-0228-308.11-00 MISCELLANEOUS REVENUE 25,550 001-0249-308.01-01 OTHER REVENUE - GENERAL 577 8,298 250 250 001-0271-308.11-00 MISCELLANEOUS REVENUE 17,836 001-0286-308.11-00 MISCELLANEOUS REVENUE 4,375 001-0286-308.11-64 INSURANCE PROCEEDS 25,000 001-0304-308.11-00 MISCELLANEOUS REVENUE 454 24,000 24,000 001-0401-308.01-14 PERSONAL HEALTH FEES 700 40 001-0401-308.01-15 DONATIONS 896 4,656 650 650 001-0401-308.11-00 MISCELLANEOUS REVENUE 144 29,071 001-0402-308.11-00 MISCELLANEOUS REVENUE 1,241 1,801 3,611 3,611 001-0403-308.11-00 MISCELLANEOUS REVENUE 318 407 500 500 001-0501-308.11-00 MISCELLANEOUS REVENUE 285 3,257 001-0506-308.11-00 MISCELLANEOUS REVENUE 22 001-0506-308.11-02 FOSTERCARE REPAYMENTS 21,647 4,099 2,500 2,500 001-0506-308.11-04 GA/GR REPAYMENTS 19,253 25,618 10,000 10,000 001-0506-308.11-06 CALWORKS REPAYMENTS 8,903 5,755 7,500 7,500 001-0507-308.01-13 HS BLDG MAINT FUND 8,984 001-0507-308.11-00 MISCELLANEOUS REVENUE 5,675 001-0507-308.11-54 SC HOUSING 9,407 420 001-0528-308.11-00 MISCELLANEOUS REVENUE 18,479 4,500 001-0606-308.01-31 DONATIONS 2,577 3,000 3,000 001-0701-308.01-03 OTHER REV - RECREATION (100) 930 930 001-0701-308.01-04 DONATIONS - MOVIE IN PARK 2,000 1,500 1,000 1,000 001-0701-308.01-60 SCHOLARSHIP CONTRIBUTIONS 1,050 500 500 500 001-0701-308.32-01 RENT OF COUNTY FACILITY 3,628 4,276 4,000 4,000 MISCELLANEOUS REVENUE 1,739,877 302,528 212,712 817,800

OTHER FINANCING SOURCES 001-0000-309.15-60 TRANSFER FROM 456 GENFUND 1,422,880 1,422,880 001-0000-309.16-00 TRANSFERS IN 184,500 001-0000-309.16-83 REVENUE STABILIZATION 58,000 58,000 58,000 58,000 001-0102-309.16-00 TRANSFERS IN 27,192 001-0103-309.16-00 TRANSFERS IN 9,300 4,600 4,700 4,700 001-0107-309.16-00 TRANSFERS IN 12,960 001-0108-309.16-00 TRANSFERS IN 9,000 9,000 001-0143-309.16-00 TRANSFERS IN 53,000 001-0143-309.17-46 FROM PW DRI GRANT 1,425 5,296 001-0151-309.16-00 TRANSFERS IN 12,557 001-0161-309.16-00 TRANSFERS IN 126,405 155,550 331,742 001-0171-309.15-63 CHILD SUPPORT RENT 50,750 001-0171-309.15-64 VICTIM WITNESS RENT 3,500 001-0206-309.16-00 TRANSFERS IN 12,234 12,234 001-0207-309.17-01 FEDERAL FUNDING 336,563 367,790 468,295 468,295 001-0207-309.17-02 STATE FUNDING 173,381 189,465 234,148 234,148 001-0212-309.16-00 TRANSFERS IN 27,234 27,234 001-0212-309.16-31 TRANSFER IN - SLESF (329) 5,065 7,071 5,453 001-0212-309.17-95 TRANSFER IN FROM 444 26,829 1,969 001-0215-309.16-21 TRANSFER IN FROM FUND 447 10,676 3 001-0216-309.15-57 TRANSFER IN FROM 456 SHER 645,923 001-0216-309.16-00 TRANSFERS IN 31,833 66,182 66,182 001-0216-309.16-31 TRANSFER IN - SLESF (329) 123,011 152,505 126,429 164,831 001-0216-309.16-65 RURAL LAW ENFORCEMENT 304,203 001-0216-309.17-92 TRANSFER IN FROM FUND 444 20,276 5,392 001-0220-309.15-50 TRANSFER IN FROM FUND 454 125,125 125,125 001-0220-309.15-59 TRANSFER IN FROM 456 JAIL 70,000 001-0220-309.16-00 TRANSFERS IN 23,500 23,500 23,500 23,500

18 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

001-0220-309.16-31 TRANSFER IN - SLESF (329) 5,065 7,072 5,610 001-0224-309.16-00 TRANSFERS IN 722 001-0224-309.16-54 JJCPA - FUND 351 48,075 50,425 50,896 50,896 001-0224-309.17-08 TITLE IV E FR SOC SERV 2,068 3,244 3,000 3,000 001-0228-309.15-58 TRANSFER IN FROM 456 FIRE 981,197 001-0228-309.16-00 TRANSFERS IN 6,239 001-0249-309.16-00 TRANSFERS IN 58,323 001-0249-309.17-96 EXPLORER CABINS/TENAYA359 7,403 001-0330-309.16-00 TRANSFERS IN 201,000 191,000 191,000 191,000 001-0401-309.15-54 TRANSFERS IN 428 PAN FLU 60,597 60,597 001-0401-309.16-00 TRANSFERS IN 50,000 001-0401-309.16-23 TRANSFER IN FROM 427 147,207 180,844 160,050 160,050 001-0401-309.16-73 TRANSFER IN-REALIGN VLF 721,000 1,136,499 1,075,965 1,075,965 001-0401-309.16-74 TRANSFER IN- SALES TAX 47,508 43,621 80,335 80,335 001-0401-309.16-75 TRSF IN-PUB HEALTH EMERG 182,969 136,385 119,759 119,759 001-0401-309.16-76 TRSF IN FIRST 5 PHN 21,571 001-0401-309.16-77 TRANSFERS-IN LEA 16,276 16,216 16,484 16,484 001-0401-309.16-78 TRANSFER IN FROM 426 38,236 46,439 50,000 50,000 001-0401-309.16-79 TRANSFER IN TOBACCO CESS 74,373 197,432 151,500 151,500 001-0401-309.16-82 SB12 ADMINISTRATION 2,000 2,000 2,000 2,000 001-0401-309.17-19 TRSER IN FIRST 5 DENTAL P 30,000 25,000 15,000 341 001-0401-309.17-91 SAFE HEALTH FROM FUND 445 20,000 20,000 20,000 20,000 001-0402-309.16-94 TF IN REALIGN FUND 393 2,199,804 3,326,469 2,243,189 1,602,743 001-0402-309.17-53 TRANSFER IN FROM 393 (641,193) 001-0402-309.17-80 TRANSFER IN FROM FUND 443 2 001-0403-309.16-85 FUND 380/ALCOHOL&DRUG PRV 16,571 16,738 16,609 001-0403-309.17-40 TRANSFER IN - PROBATI0N 59,000 79,140 65,000 65,000 001-0403-309.17-52 TF IN REALIGN FUND 393 (40,396) 448,926 287,672 001-0501-309.16-94 TF IN REALIGN FUND 393 474,947 670,746 1,564,969 1,692,373 001-0501-309.17-05 FEDERAL ADMINISTRA (363) 951,633 982,970 1,091,701 1,091,701 001-0501-309.17-06 STATE ADMINISTRA (363) 1,117,429 1,118,222 1,491,590 1,491,590 001-0501-309.17-11 PUBLIC AUTHORITY FUND 411 559,436 603,122 666,420 666,420 001-0501-309.17-29 AAP ADMIN (from 433) 13,095 10,906 19,944 19,944 001-0501-309.17-30 APS ADMIN (from 433) 285,586 254,438 285,585 285,585 001-0501-309.17-31 CAP ADMIN (from 433) 31,710 42,770 82,039 82,039 001-0501-309.17-32 CWS ADMIN (from 433) 890,601 1,255,656 870,700 870,700 001-0501-309.17-50 TRANF IN REALIGN FUND 433 146,512 191,501 541,805 541,805 001-0506-309.15-01 EAFC ASSIST FROM 433 5,677 14,238 14,238 001-0506-309.16-94 TF IN REALIGN FUND 393 108,837 104,180 111,950 111,950 001-0506-309.17-03 FEDERAL ASSISTANCE (363) 747,802 666,456 748,648 748,648 001-0506-309.17-04 STATE ASSISTANCE (363) 736,625 738,871 575,662 575,662 001-0506-309.17-34 THP PLUS (from 433) 44,950 82,977 57,133 57,133 001-0506-309.17-35 AAP ASST (from 433) 181,514 183,071 187,264 187,264 001-0506-309.17-36 FC ASST (from 433) 232,623 188,370 226,114 226,114 001-0506-309.17-37 CWKS MOE (from 433) 44,338 001-0506-309.17-54 TF IN REALIGN FUND 433 64,210 75,079 73,296 73,296 001-0506-309.17-74 CWKS CHILD POVERTY (394) 174,103 201,009 184,061 184,061 001-0507-309.16-00 TRANSFERS IN 2,500 2,500 20,500 20,500 001-0507-309.16-63 FROM FUND 449 29,642 29,642 29,642 29,642 001-0507-309.16-84 FROM FUND 410/MH SERV ACT 708,801 801,399 1,108,050 1,150,190 001-0507-309.17-22 FROM CHILD SUPPORT - RENT 52,450 52,450 52,450 41,700 001-0528-309.16-00 TRANSFERS IN 42,945 26,287 27,130 27,130 001-0528-309.16-94 TF IN REALIGN FUND 393 1,256,025 575,507 1,278,370 1,335,030 001-0528-309.17-05 FEDERAL ADMINISTRA (363) 1,752,441 2,028,425 1,991,939 1,991,939 001-0528-309.17-06 STATE ADMINISTRA (363) 1,678,023 2,171,444 2,409,709 2,427,680 001-0528-309.17-50 TRANF IN REALIGN FUND 433 (5,845) 21,900 19,461 19,461 001-0701-309.16-00 TRANSFERS IN 25,284 22,159 6,000 6,000 OTHER FINANCING SOURCES 16,862,944 20,097,373 24,811,666 22,649,980

DEBT PROCEEDS 001-0102-311.12-30 DEBT PROCEEDS 425,000 DEBT PROCEEDS 0 425,000 0 0

GENERAL FUND 55,418,899 57,949,333 63,178,046 62,274,101

031 LOCAL TRANSPORTATION FUND REVENUE FROM USE OF MONEY

19 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

031-0307-304.30-00 INTEREST 2,684 4,929 1,500 1,500 REVENUE FROM USE OF MONEY AND PROPERTY 2,684 4,929 1,500 1,500

INTERGOVT - STATE 031-0307-305.62-60 LOCAL TRANSPORTATION 550,217 536,125 450,000 450,000 INTERGOVERNMENTAL - STATE 550,217 536,125 450,000 450,000

OTHER FINANCING SOURCES 031-0307-309.16-00 TRANSFERS IN 10,000 INTERGOVT - FEDERAL 0 10,000 0 0

LOCAL TRANSPORTATION FUND 552,901 551,054 451,500 451,500

032 STAP REVENUE FROM USE OF MONEY 032-0311-304.30-00 INTEREST 207 1,124 400 400 REVENUE FROM USE OF MONEY 207 1,124 400 400

INTERGOVT - STATE 032-0311-305.62-62 STATE TRANSIT ASSISTANCE 115,145 156,558 181,586 181,586 032-0311-305.62-78 STATE OF GOOD REPAIR 16,194 8,097 25,297 25,297 INTERGOVT - STATE 131,339 164,655 206,883 206,883

STAP 131,546 165,779 207,283 207,283

033 TRANSPORTATION PLANNING REVENUE FROM USE OF MONEY 033-0251-304.30-00 INTEREST 1,019 (784) 1,000 1,000 REVENUE FROM USE OF MONEY 1,019 (784) 1,000 1,000

INTERGOVT - STATE 033-0251-305.62-35 FTA MARIPOSA TRANSIT 100,716 100,716 033-0251-305.62-38 SRPA 55,116 270,301 158,000 383,145 033-0251-305.62-74 STATE OF GOOD REPAIR 20,567 033-0251-305.62-90 STIP-PPM 13,723 53,029 35,000 35,000 INTERGOVT - STATE 68,839 343,897 293,716 518,861

INTERGOVT - FEDERAL 033-0251-306.72-49 CMAQ 1,328 105,212 INTERGOVT - FEDERAL 1,328 105,212 0 0

MISCELLANEOUS REVENUE 033-0251-308.11-63 SFCS 14,184 MISCELLANEOUS REVENUE 14,184 0 0 0

OTHER FINANCING SOURCES 033-0251-309.16-00 TRANSFERS IN 46,251 033-0251-309.16-08 LTC CLAIM 127,756 033-0251-309.16-09 TRANSFERS IN - UNMET NEED 5,000 5,000 5,000 5,000 * OTHER FINANCING SOURCES 5,000 51,251 5,000 132,756

TRANSPORTATION PLANNING 90,370 499,576 299,716 652,617

034 PEDESTRIAN BIKEWAY REVENUE FROM USE OF MONEY 034-0312-304.30-00 INTEREST 1,487 2,345 2,000 2,000 REVENUE FROM USE OF MONEY 1,487 2,345 2,000 2,000

OTHER FINANCING SOURCES 034-0312-309.16-08 LTC CLAIM 8,000 8,000 8,000 8,000 OTHER FINANCING SOURCES 8,000 8,000 8,000 8,000

PEDESTRIAN BIKEWAY 9,487 10,345 10,000 10,000

300 ROAD DEPARTMENT FINES, FORFEITURES & PEN 300-0301-303.20-00 PC1463.001 CRIMINAL FINES 91,039 98,976 100,000 100,000

20 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

FINES, FORFEITURES & PEN 91,039 98,976 100,000 100,000

REVENUE FROM USE OF MONEY 300-0301-304.30-00 INTEREST 1,774 4,579 1,500 1,500 REVENUE FROM USE OF MONEY 1,774 4,579 1,500 1,500

INTERGOVT - STATE 300-0301-305.41-01 HIGHWAY USERS TX/SEC 2104 588,308 546,459 547,729 547,729 300-0301-305.41-02 GAS TAX/SEC 2106 125,073 125,693 127,915 127,915 300-0301-305.41-03 PROP 111/SECTION 2105 456,529 465,810 472,401 472,401 300-0301-305.62-27 ISTEA/EXCHANGE 312,758 332,461 332,461 332,461 300-0301-305.62-83 SB1 638,811 1,789,497 1,400,000 1,400,000 300-0301-305.67-13 GRANT REVENUE 350,000 300-0301-305.74-16 HUTA SECTION 2103 355,770 307,245 784,500 784,500 INTERGOVT - STATE 2,477,249 3,567,165 4,015,006 3,665,006

INTERGOVT - FEDERAL 300-0301-306.68-00 FOREST RESERVE 106,549 94,177 50,000 50,000 300-0301-306.72-35 FEMA HAZARD MITIGATION 52,655 357,239 300-0301-306.72-67 FEDERAL REVENUE 12,252 INTERGOVT - FEDERAL 159,204 106,429 50,000 407,239

CHARGES FOR SERVICES 300-0301-307.46-02 ROAD DEPT SERVICES 58,595 12,499 10,000 10,000 CHARGES FOR SERVICES 58,595 12,499 10,000 10,000

MISCELLANEOUS REVENUE 300-0301-308.11-00 MISCELLANEOUS REVENUE 413 3,402 300-0301-308.11-38 BUILDING RENT 59,672 17,534 17,534 300-0301-308.11-41 TRANSPORTATION PERMITS 4,631 3,920 4,000 4,000 MISCELLANEOUS REVENUE 5,044 66,994 21,534 21,534

OTHER FINANCING SOURCES 300-0301-309.16-00 TRANSFERS IN 74,701 4,693 300-0301-309.16-08 LTC CLAIM 234,892 237,616 226,493 320,121 300-0301-309.16-55 TRANSFERS IN-GENERAL FUND 426,457 426,457 426,456 426,456 OTHER FINANCING SOURCES 736,050 664,073 652,949 751,270

ROAD DEPARTMENT 3,528,955 4,520,715 4,850,989 4,956,549

301 FISH & GAME FINES, FORFEITURES & PEN 301-0248-303.21-00 FINES, FORFEITURES & PEN 755 1,138 1,000 1,000 FINES, FORFEITURES & PEN 755 1,138 1,000 1,000

REVENUE FROM USE OF MONEY 301-0248-304.30-00 INTEREST 144 229 160 160 REVENUE FROM USE OF MONEY 144 229 160 160

FISH & GAME 899 1,367 1,160 1,160

304 LAW LIBRARY REVENUE FROM USE OF MONEY 304-0211-304.30-00 INTEREST 18 32 24 24 REVENUE FROM USE OF MONEY 18 32 24 24

CHARGES FOR SERVICES 304-0211-307.91-01 COURT FEES 8,273 10,731 9,200 9,200 CHARGES FOR SERVICES 8,273 10,731 9,200 9,200

OTHER FINANCING SOURCES 304-0211-309.16-00 TRANSFERS IN 1,950 OTHER FINANCING SOURCES 0 1,950 0 0

LAW LIBRARY 8,291 12,713 9,224 9,224

305 YOSE WEST BOND ADMIN

21 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

REVENUE FROM USE OF MONEY 305-0110-304.30-00 INTEREST 68 (37) 75 75 REVENUE FROM USE OF MONEY AND PROPERTY 68 (37) 75 75

CHARGES FOR SERVICES 305-0110-307.80-04 ASSESSMENT FEES 187 18 CHARGES FOR SERVICES 187 18 0 0

OTHER FINANCING SOURCES 305-0110-309.16-00 TRANSFERS IN 9,000 9,000 9,000 OTHER FINANCING SOURCES 0 9,000 9,000 9,000

YOSE WEST BOND ADMIN 255 8,981 9,075 9,075

323 ASSET FORFEITURE REVENUE FROM USE OF MONEY 323-0243-304.30-00 INTEREST 3 3 REVENUE FROM USE OF MONEY 3 3 0 0

ASSET FORFEITURE 3 3 0 0

324 SHERIFF ASSET FORFEITURE REVENUE FROM USE OF MONEY 324-0244-304.30-00 INTEREST 87 36 REVENUE FROM USE OF MONEY 87 36 0 0

SHERIFF ASSET FORFEITURE 87 36 0 0

325 DA ASSET FORFEITURE REVENUE FROM USE OF MONEY 325-0246-304.30-00 INTEREST 44 65 50 50 REVENUE FROM USE OF MONEY 44 65 50 50

OTHER FINANCING SOURCES 325-0246-309.15-53 TF IN FROM FUND 326 2,131 OTHER FINANCING SOURCES 0 2,131 0 0

DA ASSET FORFEITURE 44 2,196 50 50

326 DA ASSET FORFEITURE PENDING COURT REVENUE FROM USE OF MONEY 326-0000-304.30-00 INTEREST 85 326-0240-304.30-00 INTEREST 184 135 REVENUE FROM USE OF MONEY 85 184 135 0

MISCELLANEOUS REVENUE 326-0240-308.01-90 CASE #MF1600580 10,562 MISCELLANEOUS REVENUE 10,562 0 0 0

DA ASSET FORFEITURE PENDING COURT 10,647 184 135 0

327 SO ASSET FORFEITURE (NEW) REVENUE FROM USE OF MONEY 327-0203-304.30-00 INTEREST 69 22 REVENUE FROM USE OF MONEY 69 22 0 0

OTHER FINANCING SOURCES 327-0203-309.15-51 TF IN 326 SPECIAL15% 958 327-0203-309.15-52 TF IN FROM FUND 326 7,741 OTHER FINANCING SOURCES 0 8,699 0 0

SO ASSET FORFEITURE (NEW) 69 8,721 0 0

328 COMMUNITY CHILDABUSE PREV REVENUE FROM USE OF MONEY 328-0503-304.30-00 INTEREST 25 (18) 10 10 REVENUE FROM USE OF MONEY 25 (18) 10 10

22 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

INTERGOVT - FEDERAL 328-0503-306.72-31 FAMILY PRESERVATION 30,120 30,055 30,055 30,055 INTERGOVT - FEDERAL 30,120 30,055 30,055 30,055

COMMUNITY CHILDABUSE PREV 30,145 30,037 30,065 30,065

329 SLESF REVENUE FROM USE OF MONEY 329-0209-304.30-00 INTEREST 748 2,417 500 500 REVENUE FROM USE OF MONEY 748 2,417 500 500

INTERGOVT - STATE 329-0209-305.62-81 SLESF FUNDING 153,570 163,732 130,000 130,000 INTERGOVT - STATE 153,570 163,732 130,000 130,000

OTHER FINANCING SOURCES 329-0209-309.16-00 TRANSFERS IN 1,135 OTHER FINANCING SOURCES 0 1,135 0 0

SLESF 154,318 167,284 130,500 130,500

330 CDBG REVENUE FROM USE OF MONEY 330-0511-304.30-00 INTEREST 1,223 2,508 1,800 1,800 REVENUE FROM USE OF MONEY 1,223 2,508 1,800 1,800

MISCELLANEOUS REVENUE 330-0511-308.27-12 LOAN SETTLEMENT 47,650 MISCELLANEOUS REVENUE 0 47,650 0 0

CDBG 1,223 50,158 1,800 1,800

334 COMMUNITY ENERGY GRANTS INTERGOVT - FEDERAL 334-0527-306.66-01 LIHEAP WX/ENERGY 408,664 502,858 478,640 478,640 INTERGOVT - FEDERAL 408,664 502,858 478,640 478,640

COMMUNITY ENERGY GRANTS 408,664 502,858 478,640 478,640

336 TANF INCENTIVES INTERGOVT - FEDERAL 336-0526-306.29-05 TANF INCENTIVE REVENUE 2,435 INTERGOVT - FEDERAL 2,435 0 0 0

TANF INCENTIVES 2,435 0 0 0

341 SENIOR SERVICES MISCELLANEOUS REVENUE 341-0519-308.24-01 SENIOR SERVICES DONATIONS 360 302 225 225 341-0519-308.24-08 PIONEER 1% RECEIPTS DONAT 1,567 620 400 400 341-0519-308.25-11 DONATIONS/FUNDED ITEMS 2,059 341-0519-308.25-13 UTILITY REIMBURSEMENT 2,544 2,307 2,300 2,300 MISCELLANEOUS REVENUE 4,471 5,288 2,925 2,925

OTHER FINANCING SOURCES 341-0519-309.16-00 TRANSFERS IN 70,867 66,044 46,735 46,735 OTHER FINANCING SOURCES 70,867 66,044 46,735 46,735

SENIOR SERVICES 75,338 71,332 49,660 49,660

342 SENIOR NUTRITION INTERGOVT - STATE 342-0517-305.74-06 AREA 12 GRANT C-1 23,172 35,967 35,090 35,090 342-0517-305.74-13 AREA 12 OTO FUNDS C-1 112 3,539 342-0517-305.74-28 C-1 CONG NSIP OTO 4,093 975 342-0518-305.62-40 AREA 12 GRANT C-2 12,306 19,092 16,544 16,544

23 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

342-0518-305.74-13 AREA 12 OTO FUNDS C-1 52 2,521 342-0518-305.74-31 C-2 HOME DEL REG NSIP OTO 161 393 INTERGOVT - STATE 39,896 62,487 51,634 51,634

INTERGOVT - FEDERAL 342-0517-306.72-37 NSIP REIMBURSEMENT C-1 7,108 6,794 7,108 7,108 342-0518-306.72-07 NSIP REIMBURSMENT C-2 3,802 4,348 3,802 3,802 INTERGOVT - FEDERAL 10,910 11,142 10,910 10,910

MISCELLANEOUS REVENUE 342-0517-308.25-03 SEN NUTR DONATIONS C-1 25,222 23,876 22,500 22,500 342-0517-308.25-05 DONOR CONTRIBUTIONS C-1 3,189 342-0517-308.25-06 DONATIONS-OTHER 1,853 2,682 1,650 1,650 342-0517-308.25-12 DONATIONS/REFUND ITEMS 631 342-0517-308.25-14 PIONEER 1% RECEIPTS 571 868 600 600 342-0518-308.25-02 SEN NUTR DONATIONS C-2 11,921 13,862 9,600 9,600 342-0518-308.25-04 DONOR CONTRIBUTIONS C-2 3,189 MISCELLANEOUS REVENUE 46,576 41,288 34,350 34,350

OTHER FINANCING SOURCES 342-0517-309.16-00 TRANSFERS IN 94,515 93,837 115,588 115,588 342-0518-309.16-00 TRANSFERS IN 82,353 72,759 87,202 87,202 OTHER FINANCING SOURCES 176,868 166,596 202,790 202,790

SENIOR NUTRITION 274,250 281,513 299,684 299,684

345 FOREST RESERVE HR2389 REVENUE FROM USE OF MONEY 345-0152-304.30-00 INTEREST (167) 730 512 512 REVENUE FROM USE OF MONEY (167) 730 512 512

INTERGOVT - FEDERAL 345-0152-306.68-01 FOREST RESERVE HR2389 37,654 50,639 37,654 37,654 INTERGOVT - FEDERAL 37,654 50,639 37,654 37,654

OTHER FINANCING SOURCES 345-0152-309.16-00 TRANSFERS IN 101,269 49,768 16,698 OTHER FINANCING SOURCES 101,269 49,768 16,698 0

FOREST RESERVE HR2389 138,756 101,137 54,864 38,166

351 JJCPA - PROBATION REVENUE FROM USE OF MONEY 351-0217-304.30-00 INTEREST 1,234 2,300 1,000 1,000 REVENUE FROM USE OF MONEY 1,234 2,300 1,000 1,000

INTERGOVT - STATE 351-0217-305.62-81 SLESF FUNDING 76,553 79,908 54,750 54,750 INTERGOVT - STATE 76,553 79,908 54,750 54,750

OTHER FINANCING SOURCES 351-0217-309.16-00 TRANSFERS IN 12,552 OTHER FINANCING SOURCES 0 12,552 0 0

JJCPA - PROBATION 77,787 94,760 55,750 55,750

352 HUD CONTINUUM OF CARE MISCELLANEOUS REVENUE 352-0505-308.17-01 HUD GRANT FUNDS 35,051 54,858 62,240 62,240 MISCELLANEOUS REVENUE 35,051 54,858 62,240 62,240

OTHER FINANCING SOURCES 352-0505-309.16-00 TRANSFERS IN 15,560 15,560 OTHER FINANCING SOURCES 0 0 15,560 15,560

HUD CONTINUUM OF CARE 35,051 54,858 77,800 77,800

24 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

353 RURAL LAW ENFORCEMENT REVENUE FROM USE OF MONEY 353-0218-304.30-00 INTEREST 8,521 10,329 4,000 4,000 REVENUE FROM USE OF MONEY 8,521 10,329 4,000 4,000

INTERGOVT - STATE 353-0218-305.67-03 RURAL CRIME PREVENTION 500,000 500,000 500,000 500,000 INTERGOVT - STATE 500,000 500,000 500,000 500,000

RURAL LAW ENFORCEMENT 508,521 510,329 504,000 504,000

358 DNA IDENTIFICATION-COUNTY FINES, FORFEITURES & PEN 358-0239-303.28-01 DNA PEN ASSESS-GC76104.6 7,896 8,050 7,500 7,500 FINES, FORFEITURES & PEN 7,896 8,050 7,500 7,500

REVENUE FROM USE OF MONEY 358-0239-304.30-00 INTEREST 393 565 200 200 REVENUE FROM USE OF MONEY 393 565 200 200

DNA IDENTIFICATION-COUNTY 8,289 8,615 7,700 7,700

360 DOMESTIC VIOLENCE - PROB FINES, FORFEITURES & PEN 360-0221-303.25-02 DOMESTIC VIOLENCE - PROB 467 350 600 600 360-0221-303.25-30 DOMESTIC VIOLENCE-COURTS 306 236 FINES, FORFEITURES & PEN 773 586 600 600

REVENUE FROM USE OF MONEY 360-0221-304.30-00 INTEREST 9 5 4 4 REVENUE FROM USE OF MONEY 9 5 4 4

DOMESTIC VIOLENCE - PROB 782 591 604 604

361 COUNTY INMATE WELFARE REVENUE FROM USE OF MONEY 361-0222-304.30-00 INTEREST 596 983 400 400 REVENUE FROM USE OF MONEY 596 983 400 400

MISCELLANEOUS REVENUE 361-0222-308.01-48 COUNTY INMATE WELFARE 41,394 37,974 25,000 25,000 MISCELLANEOUS REVENUE 41,394 37,974 25,000 25,000

COUNTY INMATE WELFARE 41,990 38,957 25,400 25,400

362 INCENTIVES SOCIAL SERVICE OTHER FINANCING SOURCES 362-0509-309.16-00 TRANSFERS IN 5,162 2,496 1,200 1,200 OTHER FINANCING SOURCES 5,162 2,496 1,200 1,200

INCENTIVES SOCIAL SERVICE 5,162 2,496 1,200 1,200

363 ASSISTANCE ADVANCE - SS INTERGOVT - STATE 363-0535-305.46-16 ASSISTANCE - STATE (5,465) 4,155 6,923 6,923 363-0535-305.46-17 ASSIST CALWORKS STATE 410,970 575,436 466,620 466,620 363-0535-305.46-18 ASSIST KINGAP 61,368 69,621 77,491 77,491 363-0535-305.46-19 ASSIST CALWORKS MOE OFFSE 21,299 363-0535-305.46-21 ASSIST EXTEND FOS/CARE 3,761 (417) (1,363) (1,363) 363-0535-305.46-22 ASSISTANCE LIHEAP STATE 4,398 3,431 4,624 4,624 363-0535-305.46-24 ASSIST PRIOR YEAR REV STA 1,401 68,463 70,000 70,000 363-0535-305.46-26 CWKS CHILD POVERTY SUBACC 79,053 25,000 25,000 363-0535-305.46-27 ASSISTANCE WINS STATE 8,998 7,420 8,570 8,570 363-0535-305.46-28 ARC 1,613 4,639 6,934 6,934 363-0535-305.46-29 ASSIST FOSTER CARE STATE 47,756 88,597 85,804 85,804 363-0535-305.46-30 ASSISTANCE EAFC STATE (21,899) 10,787 10,787

25 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

363-0536-305.45-07 CALFRESH STATE 370,180 415,247 375,458 375,458 363-0536-305.45-08 MEDI-CAL ADMIN STATE 1,355,413 1,398,489 1,285,848 1,285,848 363-0536-305.45-09 IHSS STATE 731,409 393,507 701,765 701,765 363-0536-305.45-12 FOSTER PARENT LICENSE STA 2,061 1,500 531 531 363-0536-305.45-14 CHILD WELFARE SVCS STA 249,715 97,839 667,260 667,260 363-0536-305.45-15 ADULT PROTECT SVCS STA 89,565 63,966 122,034 122,034 363-0536-305.45-16 CALWORKS STATE 278,294 141,713 505,557 523,528 363-0536-305.45-19 CMSP STATE 898 777 2,846 2,846 363-0536-305.45-20 PRIOR YEARS REV STATE 256,055 335,283 135,000 301,159 INTERGOVT - STATE 3,889,689 3,726,820 4,557,689 4,741,819

INTERGOVT - FEDERAL 363-0535-306.64-04 ASSISTANCE CALWORKS FEDER 308,668 260,004 351,390 351,390 363-0535-306.64-05 ASSIST FOSTER CARE FED 148,288 184,662 171,105 171,105 363-0535-306.64-06 ASSIST ADOPTIONS FEDERAL 207,038 186,519 187,265 187,265 363-0535-306.64-07 ASST KINGAP 11,527 12,961 13,728 13,728 363-0535-306.64-08 ASST EXTEN FOS/CARE FED 12,742 11,018 8,548 8,548 363-0535-306.64-09 TITLE XX FOS/CARE FED 29,631 11,739 363-0535-306.64-11 PRIOR YEARS REV FEDERAL 36,000 36,000 363-0535-306.64-13 ASSISTANCE EAFC FEDERAL 6,272 16,612 16,612 363-0536-306.63-06 CALWORKS 1,438,820 1,339,603 1,361,670 1,361,670 363-0536-306.63-07 CALFRESH 555,127 715,808 605,390 605,390 363-0536-306.63-08 FOSTER CARE/AAP 46,498 7,785 17,118 17,118 363-0536-306.63-09 ADOPTIONS 54,968 7,493 26,403 26,403 363-0536-306.63-11 FOSTER PARENT LICENSING 7,920 7,072 322 322 363-0536-306.63-13 KINGAP 1,358 837 1,582 1,582 363-0536-306.63-14 ILP 23,480 21,883 18,242 18,242 363-0536-306.63-16 CHILD WELFARE SERVICES 759,626 880,150 1,052,913 1,052,913 363-0536-306.63-17 PROBATION 3,758 1,551 1,700 1,700 363-0536-306.63-18 PRIOR YEARS REVENUE FED (124,593) 15,269 150,000 219,353 INTERGOVT - FEDERAL 3,484,856 3,670,626 4,019,988 4,089,341

MISCELLANEOUS REVENUE 363-0537-308.11-72 CALFRESH REPAYMENTS 4,569 7,455 5,000 6,612 MISCELLANEOUS REVENUE 4,569 7,455 5,000 6,612

OTHER FINANCING SOURCES 363-0535-309.17-68 TF IN '91REALIGN FUND 394 339,168 222,866 184,061 184,061 363-0536-309.17-70 TF IN ADMIN REALIGN 394 203,274 224,617 240,000 240,000 363-0537-309.16-00 TRANSFERS IN 32 2,789 5,200 5,200 OTHER FINANCING SOURCES 542,474 450,272 429,261 429,261

ASSISTANCE ADVANCE - SS 7,921,588 7,855,173 9,011,938 9,267,033

364 CASH DIFFERENCE-TAX COLL

MISCELLANEOUS REVENUE 364-0114-308.01-50 CASH DIFFERENCE-TAX COLL 300 113 400 400 MISCELLANEOUS REVENUE 300 113 400 400

CASH DIFFERENCE-TAX COLL 300 113 400 400

365 DEPARTMENT OF JUSTICE-DA FINES, FORFEITURES & PEN 365-0232-303.25-03 PC1463.14(a) LAB COLLECT 1,911 1,406 1,500 1,500 FINES, FORFEITURES & PEN 1,911 1,406 1,500 1,500

DEPARTMENT OF JUSTICE-DA 1,911 1,406 1,500 1,500

366 PROB-DRUG PROG/H&S11372.7 FINES, FORFEITURES & PEN 366-0237-303.25-09 PROB-DRUG PROG/H&S11372.7 482 1,806 500 500 FINES, FORFEITURES & PEN 482 1,806 500 500

REVENUE FROM USE OF MONEY 366-0237-304.30-00 INTEREST 48 82 15 15 REVENUE FROM USE OF MONEY 48 82 15 15

26 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

PROB-DRUG PROG/H&S11372.7 530 1,888 515 515

367 TOBACCO SETTLEMENT - BOS REVENUE FROM USE OF MONEY 367-0106-304.30-00 INTEREST 2,183 1,498 550 550 REVENUE FROM USE OF MONEY 2,183 1,498 550 550

INTERGOVT - STATE 367-0106-305.67-17 TOBACCO SETTLEMENT - BOS 193,158 187,231 155,000 155,000 INTERGOVT - STATE 193,158 187,231 155,000 155,000

OTHER FINANCING SOURCES 367-0106-309.16-00 TRANSFERS IN 150,000 OTHER FINANCING SOURCES 0 150,000 0 0

TOBACCO SETTLEMENT - BOS 195,341 338,729 155,550 155,550

369 SUND-PELOSSO ADVANCE - DA MISCELLANEOUS REVENUE 369-0233-308.11-00 MISCELLANEOUS REVENUE 8,911 1,800 9,000 9,000 MISCELLANEOUS REVENUE 8,911 1,800 9,000 9,000

SUND-PELOSSO ADVANCE - DA 8,911 1,800 9,000 9,000

370 LAFCO REVENUE FROM USE OF MONEY 370-0245-304.30-00 INTEREST 1 (6) REVENUE FROM USE OF MONEY 1 (6) 0 0

CHARGES FOR SERVICES 370-0245-307.37-01 LAFCO FEES 18,130 18,130 CHARGES FOR SERVICES 0 0 18,130 18,130

OTHER FINANCING SOURCES 370-0245-309.16-00 TRANSFERS IN 1,000 1,000 87,940 87,940 OTHER FINANCING SOURCES 1,000 1,000 87,940 87,940

LAFCO 1,001 994 106,070 106,070

371 CHILD SUPP ADVANCE INTERGOVT - STATE 371-0231-305.69-01 CHILD SUPP ADV-STATE 207,248 209,693 234,148 222,649 INTERGOVT - STATE 207,248 209,693 234,148 222,649

INTERGOVT - FEDERAL 371-0231-306.65-02 CHILD SUPP ADV-FEDERAL 321,272 327,236 468,295 445,296 INTERGOVT - FEDERAL 321,272 327,236 468,295 445,296

CHILD SUPP ADVANCE 528,520 536,929 702,443 667,945

372 DON PEDRO BOND ADMIN REVENUE FROM USE OF MONEY 372-0124-304.30-00 INTEREST (34) (5) REVENUE FROM USE OF MONEY (34) (5) 0 0

CHARGES FOR SERVICES 372-0124-307.80-04 ASSESSMENT FEES 435 274 CHARGES FOR SERVICES 435 274 0 0

OTHER FINANCING SOURCES 372-0124-309.16-00 TRANSFERS IN 6,686 7,775 14,000 14,000 OTHER FINANCING SOURCES 6,686 7,775 14,000 14,000

DON PEDRO BOND ADMIN 7,087 8,044 14,000 14,000

374 CHILDRENS TRUST - SS

27 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

REVENUE FROM USE OF MONEY 374-0515-304.30-00 INTEREST 59 (71) (25) (25) REVENUE FROM USE OF MONEY 59 (71) (25) (25)

INTERGOVT - STATE 374-0515-305.67-18 KIDS PLATE-HEALTH/SAFETY 289 266 INTERGOVT - STATE 289 266 0 0

CHARGES FOR SERVICES 374-0515-307.95-05 BIRTH CERTIFICATE FEES 432 432 500 500 CHARGES FOR SERVICES 432 432 500 500

OTHER FINANCING SOURCES 374-0515-309.16-00 TRANSFERS IN 9,432 19,459 20,537 20,537 OTHER FINANCING SOURCES 9,432 19,459 20,537 20,537

CHILDRENS TRUST - SS 10,212 20,086 21,012 21,012

376 FINGER PRINT I.D.-SHERIFF FINES, FORFEITURES & PEN 376-0225-303.25-04 GC76000-FINGERPRINT ID 5,667 5,913 5,000 5,000 FINES, FORFEITURES & PEN 5,667 5,913 5,000 5,000

FINGER PRINT I.D.-SHERIFF 5,667 5,913 5,000 5,000

378 EMERGENCY MEDICAL SERVICE FINES, FORFEITURES & PEN 378-0407-303.25-05 GC76000 EMERGENCY MED SRV 11,384 11,841 10,353 10,353 378-0407-303.25-10 TRAFFIC SCH VC42007(b)(1) 4,951 6,500 5,187 5,187 FINES, FORFEITURES & PEN 16,335 18,341 15,540 15,540

REVENUE FROM USE OF MONEY 378-0407-304.30-00 INTEREST 876 1,482 953 953 REVENUE FROM USE OF MONEY 876 1,482 953 953

EMERGENCY MEDICAL SERVICE 17,211 19,823 16,493 16,493

379 RECORDERS MODERNIZATION REVENUE FROM USE OF MONEY 379-0116-304.30-00 INTEREST 766 1,184 500 500 REVENUE FROM USE OF MONEY 766 1,184 500 500

CHARGES FOR SERVICES 379-0116-307.95-06 RECORDERS MODERNIZATION 17,919 16,795 16,500 16,500 CHARGES FOR SERVICES 17,919 16,795 16,500 16,500

OTHER FINANCING SOURCES 379-0116-309.16-00 TRANSFERS IN 5,000 1,018 OTHER FINANCING SOURCES 5,000 1,018 0 0

RECORDERS MODERNIZATION 23,685 18,997 17,000 17,000

380 DRUG & ALCOHOL PREVENTION FINES, FORFEITURES & PEN 380-0406-303.25-06 PC1463.25 ALCOHOL EDUCAT 1,713 1,221 1,500 1,500 380-0406-303.25-08 PC1463.25 AA ED 11 99 FINES, FORFEITURES & PEN 1,724 1,320 1,500 1,500

DRUG & ALCOHOL PREVENTION 1,724 1,320 1,500 1,500

382 PUBLIC ADMINISTRATOR REVENUE FROM USE OF MONEY 382-0242-304.30-00 INTEREST 326 480 200 200 REVENUE FROM USE OF MONEY 326 480 200 200

MISCELLANEOUS REVENUE 382-0242-308.11-00 MISCELLANEOUS REVENUE 4,000 4,000

28 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

MISCELLANEOUS REVENUE 0 0 4,000 4,000

PUBLIC ADMINISTRATOR 326 480 4,200 4,200

383 WELFARE TRUST - SOC SERV

WELFARE TRUST - SOC SERV

384 ALCOHOL PROG/MEN HEALTH FINES, FORFEITURES & PEN 384-0408-303.25-07 PC1463.16 ALCOHOL PROG 1,916 1,409 1,500 1,500 FINES, FORFEITURES & PEN 1,916 1,409 1,500 1,500

ALCOHOL PROG/MEN HEALTH 1,916 1,409 1,500 1,500

385 TOBACCO CESSATION-HEALTH REVENUE FROM USE OF MONEY 385-0409-304.30-00 INTEREST 278 1,229 1,500 1,500 REVENUE FROM USE OF MONEY 278 1,229 1,500 1,500

INTERGOVT - STATE 385-0409-305.52-03 TOBACCO CESSATION 150,000 150,000 150,000 150,000 INTERGOVT - STATE 150,000 150,000 150,000 150,000

TOBACCO CESSATION-HEALTH 150,278 151,229 151,500 151,500

386 RECORDER CASH DIFFERENCE MISCELLANEOUS REVENUE 386-0117-308.01-51 RECORDER - LIENS (64) 108 230 230 386-0117-308.01-52 RECORDER - OVER & SHORT 10 386-0117-308.01-53 TAX SALE DEED/RECISSION 42 1,527 1,200 1,200 MISCELLANEOUS REVENUE (12) 1,635 1,430 1,430

RECORDER CASH DIFFERENCE (12) 1,635 1,430 1,430

387 CRIMINAL LAB H&S 11372.5 FINES, FORFEITURES & PEN 387-0230-303.25-08 PC1463.25 AA ED 251 797 300 300 FINES, FORFEITURES & PEN 251 797 300 300

CRIMINAL LAB H&S 11372.5 251 797 300 300

389 MICRO CONVERSION-RECORDER REVENUE FROM USE OF MONEY 389-0118-304.30-00 INTEREST 330 429 200 200 REVENUE FROM USE OF MONEY 330 429 200 200

CHARGES FOR SERVICES 389-0118-307.95-07 MICRO CONVERSION FEES 4,734 4,323 4,500 4,500 CHARGES FOR SERVICES 4,734 4,323 4,500 4,500

MICRO CONVERSION-RECORDER 5,064 4,752 4,700 4,700

390 TAX COLLECTOR'S COST REVENUE FROM USE OF MONEY 390-0119-304.30-00 INTEREST 758 1,491 750 750 REVENUE FROM USE OF MONEY 758 1,491 750 750

CHARGES FOR SERVICES 390-0119-307.80-05 TAX COLLECTOR'S COST 31,234 31,440 30,700 30,700 CHARGES FOR SERVICES 31,234 31,440 30,700 30,700

TAX COLLECTOR'S COST 31,992 32,931 31,450 31,450

392 REALIGNMENT - HEALTH INTERGOVT - STATE 392-0411-305.67-19 SALES TAX 17603 52,275 74,912 80,335 80,335

29 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

392-0411-305.67-21 EQUAL TO VLF 674,464 658,248 768,275 768,275 INTERGOVT - STATE 726,739 733,160 848,610 848,610

REALIGNMENT - HEALTH 726,739 733,160 848,610 848,610

393 REALIGNMENT-MENTAL HEALTH INTERGOVT - STATE 393-0412-305.67-23 SALES TAX 17601 661,315 660,661 635,190 635,190 393-0412-305.67-25 2011 REALIGNMENT 1,058,730 1,071,145 898,243 898,243 393-0412-305.67-26 EQUAL TO VLF 63,443 41,453 27,000 27,000 INTERGOVT - STATE 1,783,488 1,773,259 1,560,433 1,560,433

REALIGNMENT-MENTAL HEALTH 1,783,488 1,773,259 1,560,433 1,560,433

394 REALIGNMENT-SOCIAL SERV INTERGOVT - STATE 394-0523-305.62-09 REV STABILIZATION/17602 58,000 58,000 58,000 58,000 394-0523-305.67-27 SALES TAX 17602(a) 2,101,172 1,906,819 1,400,000 1,400,000 394-0523-305.67-28 VLF - MATCH 106,751 136,651 150,000 150,000 394-0523-305.67-56 FAMILY SUPPORT SUBACCOUNT 365,332 310,921 240,000 240,000 394-0523-305.67-57 CHILD POVERTY SUBACCOUNT 49,213 43,012 50,000 50,000 394-0523-305.67-58 CHILD POV FAMILY SUPP VLF 101,775 123,187 134,061 134,061 INTERGOVT - STATE 2,782,243 2,578,590 2,032,061 2,032,061

MISCELLANEOUS REVENUE 394-0523-308.11-00 MISCELLANEOUS REVENUE 124 MISCELLANEOUS REVENUE 124 0 0 0

OTHER FINANCING SOURCES 394-0523-309.17-64 TRANSFER IN FROM 363 3,737 1,114 OTHER FINANCING SOURCES 3,737 1,114 0 0

REALIGNMENT-SOCIAL SERV 2,786,104 2,579,704 2,032,061 2,032,061

399 VITALS - RECORDER REVENUE FROM USE OF MONEY 399-0122-304.30-00 INTEREST 536 853 350 350 REVENUE FROM USE OF MONEY 536 853 350 350

CHARGES FOR SERVICES 399-0122-307.95-08 COPY FEES 3,566 3,749 3,000 3,000 CHARGES FOR SERVICES 3,566 3,749 3,000 3,000

VITALS - RECORDER 4,102 4,602 3,350 3,350

400 VITALS - CLERK REVENUE FROM USE OF MONEY 400-0123-304.30-00 INTEREST 18 28 20 20 REVENUE FROM USE OF MONEY 18 28 20 20

CHARGES FOR SERVICES 400-0123-307.90-04 CLERK FEES 128 110 100 100 400-0123-307.90-05 CLERK-VITAL H&S 103526 20 18 20 20 CHARGES FOR SERVICES 148 128 120 120

VITALS - CLERK 166 156 140 140

401 STC PROGRAM REVENUE FROM USE OF MONEY 401-0238-304.30-00 INTEREST 3 (99) REVENUE FROM USE OF MONEY 3 (99) 0 0

INTERGOVT - STATE 401-0238-305.56-07 STC - PROBATION 6,533 6,716 6,880 6,880 401-0238-305.56-08 STC - JAIL 7,689 9,749 10,200 10,200 INTERGOVT - STATE 14,222 16,465 17,080 17,080

30 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

STC PROGRAM 14,225 16,366 17,080 17,080

402 PUBLIC HEALTH EMERGY PROG REVENUE FROM USE OF MONEY 402-0414-304.30-00 INTEREST 53 (19) REVENUE FROM USE OF MONEY 53 (19) 0 0

INTERGOVT - FEDERAL 402-0414-306.72-69 PUBLIC HEALTH EMERGY PROG 130,694 60,402 119,759 119,759 INTERGOVT - FEDERAL 130,694 60,402 119,759 119,759

PUBLIC HEALTH EMERGY PROG 130,747 60,383 119,759 119,759

404 LOCAL ENFORCE AGCY HEALTH REVENUE FROM USE OF MONEY 404-0416-304.30-00 INTEREST 25 72 300 300 REVENUE FROM USE OF MONEY 25 72 300 300

INTERGOVT - STATE 404-0416-305.52-19 LEA - HEALTH 16,241 16,187 16,184 16,184 INTERGOVT - STATE 16,241 16,187 16,184 16,184

LOCAL ENFORCE AGCY HEALTH 16,266 16,259 16,484 16,484

406 FIRST 5 VISITING PHN REVENUE FROM USE OF MONEY 406-0418-304.30-00 INTEREST 122 152 120 REVENUE FROM USE OF MONEY 122 152 120 0

MISCELLANEOUS REVENUE 406-0418-308.01-58 FIRST FIVE DENTAL 30,000 25,000 25,000 MISCELLANEOUS REVENUE 30,000 25,000 25,000 0

FIRST 5 VISITING PHN 30,122 25,152 25,120 0

409 AUTOMATED WARRANT SYSTEM REVENUE FROM USE OF MONEY 409-0241-304.30-00 INTEREST 296 504 200 200 REVENUE FROM USE OF MONEY 296 504 200 200

CHARGES FOR SERVICES 409-0241-307.91-20 VC40508.5 & PC853.7(A) 4,200 3,508 4,000 4,000 CHARGES FOR SERVICES 4,200 3,508 4,000 4,000

AUTOMATED WARRANT SYSTEM 4,496 4,012 4,200 4,200

410 MENTAL HEALTH SERV ACCT REVENUE FROM USE OF MONEY 410-0436-304.30-00 INTEREST 11,063 (1) 4,422 4,422 410-0437-304.30-00 INTEREST 200 200 410-0439-304.30-00 INTEREST 200 200 REVENUE FROM USE OF MONEY 11,063 (1) 4,822 4,822

INTERGOVT - STATE 410-0436-305.50-14 MEDI-CAL FFP 196,259 222,311 707,695 984,111 410-0436-305.50-25 STATE MHSA 1,901,718 1,405,829 1,525,510 1,895,567 410-0437-305.50-34 STATE MHSA PROJECT PEI 374,281 737,353 623,412 1,142,050 410-0438-305.50-35 STATE MHSA PROJ WETMIC 120,584 52,263 410-0439-305.50-14 MEDI-CAL FFP 123,074 410-0439-305.50-33 STATE MHSA PROJECT INN 93,570 279,776 428,057 769,537 410-0442-305.50-46 HOUSING DEVELOPMENT 75,000 500,000 500,000 INTERGOVT - STATE 2,565,828 2,963,927 3,784,674 5,343,528

MISCELLANEOUS REVENUE 410-0436-308.11-00 MISCELLANEOUS REVENUE 5,474 4,730 898 898 MISCELLANEOUS REVENUE 5,474 4,730 898 898

31 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

OTHER FINANCING SOURCES 410-0436-309.16-00 TRANSFERS IN 456,440 180,024 410-0436-309.17-56 TRANSFER IN - PROBATION 183,916 215,035 235,000 235,000 OTHER FINANCING SOURCES 183,916 215,035 691,440 415,024

MENTAL HEALTH SERV ACCT 2,766,281 3,183,691 4,481,834 5,764,272

411 IHSS PUBLIC AUTHORITY REVENUE FROM USE OF MONEY 411-0525-304.30-00 INTEREST (103) (374) (350) (350) REVENUE FROM USE OF MONEY (103) (374) (350) (350)

INTERGOVT - STATE 411-0525-305.45-00 PUBLIC ASST ADMIN - STATE 20,653 26,627 31,000 39,839 INTERGOVT - STATE 20,653 26,627 31,000 39,839

INTERGOVT - FEDERAL 411-0525-306.63-00 PUBLIC ASST ADMIN-FEDERAL 39,791 49,585 46,000 59,260 INTERGOVT - FEDERAL 39,791 49,585 46,000 59,260

MISCELLANEOUS REVENUE 411-0525-308.11-00 MISCELLANEOUS REVENUE 2,848 3,264 3,840 3,840 MISCELLANEOUS REVENUE 2,848 3,264 3,840 3,840

OTHER FINANCING SOURCES 411-0525-309.16-94 TF IN REALIGN FUND 393 20,167 17,135 50,920 34,370 OTHER FINANCING SOURCES 20,167 17,135 50,920 34,370

IHSS PUBLIC AUTHORITY 83,356 96,237 131,410 136,959

412 MADE IN MARIPOSA GRANT REVENUE FROM USE OF MONEY 412-0144-309.16-00 TRANSFERS IN 5 REVENUE FROM USE OF MONEY 0 5 0 0

INTERGOVT - FEDERAL 412-0144-306.72-72 USDA GRANT INTERGOVT - FEDERAL

MADE IN MARIPOSA GRANT 0 5 0 0

413 SHERIFF - CIVIL MATTERS REVENUE FROM USE OF MONEY 413-0229-304.30-00 INTEREST 132 219 100 100 REVENUE FROM USE OF MONEY 132 219 100 100

INTERGOVT - STATE 413-0229-305.56-20 D/V RESTR ORDER REIMB 364 300 300 INTERGOVT - STATE 364 0 300 300

CHARGES FOR SERVICES 413-0229-307.90-01 CIVIL FEES - SHERIFF 7,256 3,906 3,000 3,000 CHARGES FOR SERVICES 7,256 3,906 3,000 3,000

SHERIFF - CIVIL MATTERS 7,752 4,125 3,400 3,400

414 HRSA BIO-TERRORISM REVENUE FROM USE OF MONEY 414-0419-304.30-00 INTEREST 31 1 REVENUE FROM USE OF MONEY 31 1 0 0

HRSA BIO-TERRORISM 31 1 0 0

416 REVENUE & RECOVERY-PROB INTERGOVT - STATE 416-0247-305.56-24 % OF DEBT COLLECT REIMBUR 2,658 2,033 2,000 2,000 INTERGOVT - STATE 2,658 2,033 2,000 2,000

32 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

CHARGES FOR SERVICES 416-0247-307.91-21 COLLECTION PROGRAM FEES 78,430 74,590 75,000 75,000 CHARGES FOR SERVICES 78,430 74,590 75,000 75,000

OTHER FINANCING SOURCES 416-0247-309.16-00 TRANSFERS IN 1,626 30,000 30,000 OTHER FINANCING SOURCES 0 1,626 30,000 30,000

REVENUE & RECOVERY-PROB 81,088 78,249 107,000 107,000

417 YOUTHFUL OFFENDER-PROB INTERGOVT - STATE 417-0267-305.56-13 YOUTHFUL OFFENDER 117,000 117,000 117,000 117,000 INTERGOVT - STATE 117,000 117,000 117,000 117,000

OTHER FINANCING SOURCES 417-0267-309.17-98 TRANSFER IN FROM FUND 444 335 OTHER FINANCING SOURCES 0 335 0 0

YOUTHFUL OFFENDER-PROB 117,000 117,335 117,000 117,000

419 SSN TRUNCATION-RECORDER REVENUE FROM USE OF MONEY 419-0125-304.30-00 INTEREST 25 64 35 35 REVENUE FROM USE OF MONEY 25 64 35 35

CHARGES FOR SERVICES 419-0125-307.95-09 SS# TRUNCATION FEE 4,511 4,063 4,500 4,500 CHARGES FOR SERVICES 4,511 4,063 4,500 4,500

SSN TRUNCATION-RECORDER 4,536 4,127 4,535 4,535

423 SHERIFF CIVIL GC26746 REVENUE FROM USE OF MONEY 423-0234-304.30-00 INTEREST 134 207 100 100 REVENUE FROM USE OF MONEY 134 207 100 100

CHARGES FOR SERVICES 423-0234-307.90-01 CIVIL FEES - SHERIFF 804 852 600 600 CHARGES FOR SERVICES 804 852 600 600

SHERIFF CIVIL GC26746 938 1,059 700 700

424 MICRO ASST REVENUE FROM USE OF MONEY 424-0142-304.30-00 INTEREST 591 1,205 715 715 424-0142-304.33-01 INTEREST - PEARCE 127 100 223 223 424-0142-304.33-06 INTEREST - LAWSON 418 100 100 424-0142-304.33-08 INTEREST - BEESLEY 664 72 REVENUE FROM USE OF MONEY 1,382 1,795 1,038 1,038

MICRO ASST 1,382 1,795 1,038 1,038

426 CMSP WELLNESS INTERGOVT - STATE 426-0431-305.62-34 CMSP WELLNESS 50,000 50,000 50,000 INTERGOVT - STATE 50,000 0 50,000 50,000

CMSP WELLNESS 50,000 0 50,000 50,000

427 PROP 56 TOBACCO TAX INTERGOVT - STATE 427-0432-305.55-22 PROP 56 STATE REVENUE 219,105 114,312 160,050 160,050 INTERGOVT - STATE 219,105 114,312 160,050 160,050

PROP 56 TOBACCO TAX 219,105 114,312 160,050 160,050

33 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

428 PANDEMIC INFLUENZA STATE REVENUE FROM USE OF MONEY 428-0433-304.30-00 INTEREST 105 111 REVENUE FROM USE OF MONEY 105 111 0 0

INTERGOVT - STATE 428-0433-305.52-20 PANDEMIC INFLUENZA 73,374 42,044 60,597 60,597 INTERGOVT - STATE 73,374 42,044 60,597 60,597

PANDEMIC INFLUENZA STATE 73,479 42,155 60,597 60,597

430 LIBRARY PRIVATE DONATION REVENUE FROM USE OF MONEY 430-0609-304.30-00 INTEREST 4,136 6,079 4,500 4,500 REVENUE FROM USE OF MONEY 4,136 6,079 4,500 4,500

LIBRARY PRIVATE DONATION 4,136 6,079 4,500 4,500

432 COMMUNITY CORRECTIONS INTERGOVT - STATE 432-0272-305.56-14 AB 109 CCP PLANNING GRANT 100,000 100,000 100,000 100,000 432-0272-305.56-15 AB109 IMPLEMENT (AB118) 649,815 722,317 679,000 679,000 432-0272-305.56-29 EARLY PRCS RELEASE 10,250 20,500 10,250 10,250 432-0272-305.56-31 LOCAL INNOVATION 3,156 3,200 3,200 432-0272-305.56-32 COMMUNITY CORRECT GROWTH 64,475 64,475 INTERGOVT - STATE 763,221 842,817 856,925 856,925

MISCELLANEOUS REVENUE 432-0272-308.11-00 MISCELLANEOUS REVENUE 25 MISCELLANEOUS REVENUE 25 0 0 0

COMMUNITY CORRECTIONS 763,246 842,817 856,925 856,925

433 HUMAN SVCS 2011 ABX1 16 INTERGOVT - STATE 433-0530-305.67-42 2011 REALIGNMENT 2,160,286 2,224,612 1,700,000 1,700,000 INTERGOVT - STATE 2,160,286 2,224,612 1,700,000 1,700,000

OTHER FINANCING SOURCES 433-0530-309.17-65 TRANSFER IN FROM 363 9,906 139,945 90,728 90,728 OTHER FINANCING SOURCES 9,906 139,945 90,728 90,728

HUMAN SVCS 2011 ABX1 16 2,170,192 2,364,557 1,790,728 1,790,728

434 COMMUNITY CORRECT SB678 REVENUE FROM USE OF MONEY 434-0273-304.30-00 INTEREST 4,405 6,094 4,000 4,000 REVENUE FROM USE OF MONEY 4,405 6,094 4,000 4,000

INTERGOVT - STATE 434-0273-305.56-17 SB678 PC1233.6 (d) 200,000 200,000 200,000 200,000 INTERGOVT - STATE 200,000 200,000 200,000 200,000

OTHER FINANCING SOURCES 434-0273-309.17-94 TRANSFER IN FROM FUND 444 39,732 505 OTHER FINANCING SOURCES 39,732 505 0 0

COMMUNITY CORRECT SB678 244,137 206,599 204,000 204,000

436 CAL MULTI-JUNSD METH ENFO REVENUE FROM USE OF MONEY 436-0275-304.30-00 INTEREST 312 643 200 200 REVENUE FROM USE OF MONEY 312 643 200 200

INTERGOVT - STATE 436-0275-305.56-18 CAL MULTI-JUNSD METH ENFO 123,060 123,060 122,600 122,600

34 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

INTERGOVT - STATE 123,060 123,060 122,600 122,600

CAL MULTI-JUNSD METH ENFO 123,372 123,703 122,800 122,800

437 STATE PAROLE DA SEC 30027 REVENUE FROM USE OF MONEY 437-0276-304.30-00 INTEREST 455 983 700 700 REVENUE FROM USE OF MONEY 455 983 700 700

INTERGOVT - STATE 437-0276-305.56-19 PAROLE REVOCATION PROCEED 17,430 19,532 15,000 15,000 INTERGOVT - STATE 17,430 19,532 15,000 15,000

STATE PAROLE DA SEC 30027 17,885 20,515 15,700 15,700

439 DEA GRANT-INVESTIGATIONS INTERGOVT - FEDERAL 439-0274-306.72-78 DEA GRANT-INVESTIGATIONS 35,000 35,000 35,000 INTERGOVT - FEDERAL 35,000 0 35,000 35,000

DEA GRANT-INVESTIGATIONS 35,000 0 35,000 35,000

440 BAILIFF REVENUE FROM USE OF MONEY 440-0277-304.30-00 INTEREST 1,226 1,437 300 300 REVENUE FROM USE OF MONEY 1,226 1,437 300 300

INTERGOVT - STATE 440-0277-305.56-21 SHERIFF TRIAL CT SECURITY 225,069 228,755 225,000 225,000 INTERGOVT - STATE 225,069 228,755 225,000 225,000

BAILIFF 226,295 230,192 225,300 225,300

443 MENTAL HEALTH TRIAGE GRANT REVENUE FROM USE OF MONEY 443-0441-304.30-00 INTEREST (110) REVENUE FROM USE OF MONEY (110) 0 0 0

INTERGOVT - STATE 443-0441-305.50-39 TRIAGE GRANT 88,972 INTERGOVT - STATE 88,972 0 0 0

MENTAL HEALTH TRIAGE GRANT 88,862 0 0 0

444 JAG/DRUG TASK/SCH CLIMATE INTERGOVT - FEDERAL 444-0278-306.72-51 JAG/DRUG TASK PROBATION 65,925 41,241 444-0278-306.72-52 JAG/DRUG TASK SHERIFF 13,478 444-0278-306.72-53 JAG/DRUG TASK D.A. 15,912 INTERGOVT - FEDERAL 95,315 41,241 0 0

JAG/DRUG TASK/SCH CLIMATE 95,315 41,241 0 0

445 OHS GRANT - FIRE, SHERIFF, HEALTH INTERGOVT - FEDERAL 445-0280-306.73-09 OHS GRANT 124,958 31,758 93,149 93,149 INTERGOVT - FEDERAL 124,958 31,758 93,149 93,149

OHS GRANT - FIRE, SHERIFF, HEALTH 124,958 31,758 93,149 93,149

446 TECHNICAL SERVICES RESERVE OTHER FINANCING SOURCES 446-0157-309.16-00 TRANSFERS IN 600,000 50,000 150,000 OTHER FINANCING SOURCES 600,000 0 50,000 150,000

TECHNICAL SERVICES RESERVE 600,000 0 50,000 150,000

35 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

447 VICTIM SVCS (XC) PROGRAM INTERGOVT - FEDERAL 447-0543-306.72-27 VICTIM SVCS (XC) PROGRAM 28,644 26,338 INTERGOVT - FEDERAL 28,644 26,338 0 0

VICTIM SVCS (XC) PROGRAM 28,644 26,338 0 0

448 TREE MORTALITY INTERGOVT - STATE 448-0158-305.62-82 CALFIRE TREE MORTALITY 194,819 474,610 262,500 262,500 448-0158-305.62-87 CDAA REIMBURSEMENT 1,013,261 1,659,418 1,237,500 1,715,183 INTERGOVT - STATE 1,208,080 2,134,028 1,500,000 1,977,683

OTHER FINANCING SOURCES 448-0158-309.16-00 TRANSFERS IN 60,000 OTHER FINANCING SOURCES 60,000 0 0 0

TREE MORTALITY 1,268,080 2,134,028 1,500,000 1,977,683

449 WHOLE PERSON CARE INTERGOVT - STATE 449-0524-305.50-32 WHOLE PERSON CARE 269,267 370,796 460,683 821,386 INTERGOVT - STATE 269,267 370,796 460,683 821,386

OTHER FINANCING SOURCES 449-0524-309.16-94 TF IN REALIGN FUND 393 20,281 40,562 40,562 40,562 449-0524-309.17-53 TRANSFER IN FROM 393 248,987 360,703 OTHER FINANCING SOURCES 269,268 40,562 401,265 40,562

WHOLE PERSON CARE 538,535 411,358 861,948 861,948

450 MID SETTLEMENT REVENUE FROM USE OF MONEY 450-0140-304.30-00 INTEREST 5,284 REVENUE FROM USE OF MONEY 0 5,284 0 0

MISCELLANEOUS REVENUE 450-0140-308.11-00 MISCELLANEOUS REVENUE 468,516 250,000 250,000 MISCELLANEOUS REVENUE 0 468,516 250,000 250,000

OTHER FINANCING SOURCES 450-0140-309.16-00 TRANSFERS IN 1,022,457 OTHER FINANCING SOURCES 0 1,022,457 0 0

MID SETTLEMENT 0 1,496,257 250,000 250,000

452 EMERGENCY PLANNING GRANT INTERGOVT - STATE 452-0281-305.58-06 EMERGENCY PLANNING GRANT 128,658 128,688 128,688 INTERGOVT - STATE 0 128,658 128,688 128,688

OTHER FINANCING SOURCES 452-0281-309.15-02 TRANSFER FROM GENERAL 107,248 128,688 128,688 OTHER FINANCING SOURCES 0 107,248 128,688 128,688

EMERGENCY PLANNING GRANT 0 235,906 257,376 257,376

453 TOBACCO LAW ENFORCEMENT REVENUE FROM USE OF MONEY 453-0282-304.30-00 INTEREST 322 REVENUE FROM USE OF MONEY 0 322 0 0

INTERGOVT - STATE 453-0282-305.56-33 TOBACCO LAW ENFORCEMENT 115,694 128,338 128,338 INTERGOVT - STATE 0 115,694 128,338 128,338

OTHER FINANCING SOURCES

36 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

453-0282-309.15-56 TRANSFER IN FROM 001 0216 22,154 OTHER FINANCING SOURCES 0 0 22,154 0

TOBACCO LAW ENFORCEMENT 0 116,016 150,492 128,338

454 JBCT GRANT REVENUE FROM USE OF MONEY 454-0533-304.30-00 INTEREST (32) REVENUE FROM USE OF MONEY 0 (32) 0 0

INTERGOVT - STATE 454-0533-305.56-34 JBCT GRANT 89,144 271,345 271,345 INTERGOVT - STATE 0 89,144 271,345 271,345

JBCT GRANT 0 89,112 271,345 271,345

455 COUNTY ASSESSORS'GRANT REVENUE FROM USE OF MONEY 455-0160-304.30-00 INTEREST 2,742 1,000 1,000 REVENUE FROM USE OF MONEY 0 2,742 1,000 1,000

INTERGOVT - STATE 455-0160-305.74-33 COUNTY ASSESSORS' GRANT 225,000 225,000 225,000 INTERGOVT - STATE 0 225,000 225,000 225,000

COUNTY ASSESSORS'GRANT 0 227,742 226,000 226,000

456 TRANSIENT OCCUPANCY TAX PROPERTY & OTHER TAXES 456-0156-301.09-02 TRANSIENT OCCUPANCY TAX 1,115,032 3,120,000 3,120,000 PROPERTY & OTHER TAXES 0 1,115,032 3,120,000 3,120,000

REVENUE FROM USE OF MONEY 456-0156-304.30-00 INTEREST 514 REVENUE FROM USE OF MONEY 0 514 0 0

TRANSIENT OCCUPANCY TAX 0 1,115,546 3,120,000 3,120,000

457 CMSP GRANT INTERGOVT - STATE 457-0538-305.50-28 CMSP GRANT REVENUE 120,000 120,000 INTERGOVT - STATE 0 0 120,000 120,000

CMSP GRANT 0 0 120,000 120,000

459 HOMELESS EMERGENCY AID PROGRAM MISCELLANEOUS REVENUE 459-0540-308.11-71 HOMELESS EMERGNCY AID PRO 75,000 MISCELLANEOUS REVENUE 0 75,000 0 0

HOMELESS EMERGENCY AID PROGRAM 0 75,000 0 0

TOTAL Special Revenue Funds Financing Sources 30,239,828 35,351,951 37,714,364 40,194,985

501 LAND, BLDG, & IMPROVEMENT OTHER FINANCING SOURCES 501-1300-309.15-55 TRANSFER IN FROM FUND 430 8,000 501-1300-309.16-00 TRANSFERS IN 233,543 38,265 150,000 150,000 OTHER FINANCING SOURCES 233,543 46,265 150,000 150,000

37 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

LAND, BLDG, & IMPROVEMENT 233,543 46,265 150,000 150,000

502 COURTHOUSE CONSTRUCTION FINES, FORFEITURES & PEN 502-1301-303.21-00 FINES, FORFEITURES & PEN 51,657 53,035 46,000 46,000 502-1301-303.21-02 TRAFFIC SCH VC42007(b)(1) 475 602 500 500 FINES, FORFEITURES & PEN 52,132 53,637 46,500 46,500

REVENUE FROM USE OF MONEY 502-1301-304.30-00 INTEREST 1,510 1,456 1,400 1,400 REVENUE FROM USE OF MONEY 1,510 1,456 1,400 1,400

OTHER FINANCING SOURCES 502-1301-309.16-00 TRANSFERS IN 61,452 119,937 OTHER FINANCING SOURCES 0 0 61,452 119,937

COURTHOUSE CONSTRUCTION 53,642 55,093 109,352 167,837

503 MCCJF CONSTRUCTION FINES, FORFEITURES & PEN 503-1302-303.21-00 FINES, FORFEITURES & PEN 11,556 11,862 10,000 10,000 503-1302-303.21-02 TRAFFIC SCH VC42007(b)(1) 475 602 400 400 FINES, FORFEITURES & PEN 12,031 12,464 10,400 10,400

REVENUE FROM USE OF MONEY 503-1302-304.30-00 INTEREST 1,054 1,275 500 500 REVENUE FROM USE OF MONEY 1,054 1,275 500 500

MCCJF CONSTRUCTION 13,085 13,739 10,900 10,900

504 COURTHOUSE RENOVATION OTHER FINANCING SOURCES 504-1303-309.16-00 TRANSFERS IN 520,000 58,527 OTHER FINANCING SOURCES 520,000 58,527 0 0

COURTHOUSE RENOVATION 520,000 58,527 0 0

505 MARIPOSA CREEK PROJECT OTHER FINANCING SOURCES 505-1304-309.16-00 TRANSFERS IN 5,000 OTHER FINANCING SOURCES 0 0 0 5,000

MARIPOSA CREEK PROJECT 0 0 0 5,000

507 PTMISA PROJECTS REVENUE FROM USE OF MONEY 507-1306-304.30-00 INTEREST 343 2,065 1,500 1,500 REVENUE FROM USE OF MONEY

INTERGOVT - STATE 507-1306-305.55-15 PTMISA REVENUE 353,809 INTERGOVT - STATE 0 353,809 0 0

PTMISA PROJECTS 343 355,874 1,500 1,500

510 SIDEWALK PROJECTS INTERGOVT - STATE 510-1310-305.55-01 STATE FUNDED PROJECTS 399,039 399,039 510-1310-305.74-32 STATE REVENUE SR2S 12,230 12,230 INTERGOVT - STATE 0 0 411,269 411,269

INTERGOVT - FEDERAL 510-1310-306.67-42 SRTS FEDERAL 303,354 303,354 INTERGOVT - FEDERAL 0 0 303,354 303,354

SIDEWALK PROJECTS 0 0 714,623 714,623

38 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

511 COUNTY ROAD PROJECTS INTERGOVT - STATE 511-1311-305.62-10 STIP 717,740 1,100,000 2,423,000 INTERGOVT - STATE 0 717,740 1,100,000 2,423,000

COUNTY ROAD PROJECTS 0 717,740 1,100,000 2,423,000

512 COUNTY BRIDGE REPLACE/RPR INTERGOVT - FEDERAL 512-1312-306.67-48 BRIDGE REPLACEMENT/REPAIR 721,997 558,853 1,358,929 1,674,785 INTERGOVT - FEDERAL 721,997 558,853 1,358,929 1,674,785

COUNTY BRIDGE REPLACE/RPR 721,997 558,853 1,358,929 1,674,785

513 COULTERVILLE DRAINAGE INTERGOVT - FEDERAL 513-1313-306.67-09 CDBG GRANT 1,015,140 INTERGOVT - FEDERAL 1,015,140 0 0 0

COULTERVILLE DRAINAGE 1,015,140 0 0 0

515 DISASTER RECOVERY INIT INTERGOVT - FEDERAL 515-1315-306.67-45 DRI CONSTRUCT/ENHANCEMENT 81,454 INTERGOVT - FEDERAL 81,454 0 0 0

MISCELLANEOUS REVENUE 515-1315-308.11-00 MISCELLANEOUS REVENUE 957 MISCELLANEOUS REVENUE 957 0 0 0

DISASTER RECOVERY INIT 82,411 0 0 0

520 FIRESTATIONS IMPROVEMENTS OTHER FINANCING SOURCES 520-1321-309.16-00 TRANSFERS IN 118,150 57,000 57,000 OTHER FINANCING SOURCES 118,150 0 57,000 57,000

FIRESTATIONS IMPROVEMENTS 118,150 0 57,000 57,000

522 BRIDGE MAINTENANCE INTERGOVT - FEDERAL 522-1323-306.67-49 BRIDGE MAINTENANCE 148,737 84,500 84,500 INTERGOVT - FEDERAL 0 148,737 84,500 84,500

OTHER FINANCING SOURCES 522-1323-309.16-00 TRANSFERS IN 2,610 51,853 OTHER FINANCING SOURCES 2,610 51,853 0 0

BRIDGE MAINTENANCE 2,610 200,590 84,500 84,500

524 FEBRUARY 2017 STORM PROJECTS INTERGOVT - STATE 524-1325-305.62-11 AHWAHNEE ROAD 3,597 524-1325-305.62-12 BEN HUR ROAD 1,044 524-1325-305.62-16 HORNITOS ROAD 1,373 524-1325-305.62-17 INDIAN PEAK BRIDGE 24,982 524-1325-305.62-18 MORMON BAR CROSSING 9,481 524-1325-305.62-19 OLD HIGHWAY 6,742 524-1325-305.62-41 TRIANGLE ROAD 13,790 524-1325-305.62-42 USONA ROAD 2,688 524-1325-305.62-43 W. WHITLOCK ROAD 12,785 524-1325-305.62-44 WHITE ROCK BRIDGE 18,833 524-1325-305.62-45 WOODLAND PARK 17,164 524-1325-305.62-51 SHERIFF FORCE 2,941 524-1325-305.62-52 PUBLIC WORKS FORCE 21,738 524-1325-305.62-56 BULL CREEK 9,131 INTERGOVT - STATE 146,289 0 0 0

39 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

INTERGOVT - FEDERAL 524-1325-306.67-54 INDIAN PEAK BRIDGE 89,936 524-1325-306.67-55 MORMON BAR CROSSING 37,971 524-1325-306.67-56 OLD HIGHWAY 27,004 524-1325-306.67-57 TRIANGLE ROAD 55,158 524-1325-306.67-58 USONA ROAD 10,752 524-1325-306.67-59 W WHITLOCK ROAD 51,140 524-1325-306.67-60 WHITE ROCK BRIDGE 75,332 524-1325-306.67-61 WOODLAND PARK 68,655 524-1325-306.67-62 SHERIFF FORCE 11,763 524-1325-306.67-63 PUBLIC WORKS FORCE 83,729 524-1325-306.67-64 BULL CREEK 36,524 INTERGOVT - FEDERAL 547,964 0 0 0

OTHER FINANCING SOURCES 524-1325-309.16-00 TRANSFERS IN 248,000 180,437 76,584 OTHER FINANCING SOURCES 248,000 180,437 76,584 0

FEBRUARY 2017 STORM PROJECTS 942,253 180,437 76,584 0

525 CDAA MARCH 2018

INTERGOVT - STATE 525-1326-305.62-57 CDAA MARCH 2018 2,359,125 2,375,823 1,411,012 INTERGOVT - STATE 0 2,359,125 2,375,823 1,411,012

OTHER FINANCING SOURCES 525-1326-309.16-00 TRANSFERS IN 653,452 791,941 791,941 OTHER FINANCING SOURCES 0 653,452 791,941 791,941

CDAA MARCH 2018 0 3,012,577 3,167,764 2,202,953

526 MARCH 2019 STORMS CDAA

OTHER FINANCING SOURCES 526-1327-309.16-00 TRANSFERS IN 73,332 OTHER FINANCING SOURCES 0 73,332 0 0

MARCH 2019 STORMS CDAA 0 73,332 0 0

569 REGIONAL PARK

OTHER FINANCING SOURCES 569-1369-309.16-00 TRANSFERS IN 104,405 OTHER FINANCING SOURCES 0 104,405 0 0

REGIONAL PARK 0 104,405 0 0

TOTAL Capital Project Funds Financing Sources 3,703,174 5,377,432 6,831,152 7,492,098

752 GOVT CENTER - COP OTHER FINANCING SOURCES 752-1507-309.16-00 TRANSFERS IN 209,050 OTHER FINANCING SOURCES 209,050 0 0 0

GOVT CENTER - COP 209,050 0 0 0

753 YOSEMITE WEST BOND 2004 REVENUE FROM USE OF MONEY 753-1501-304.30-00 INTEREST 1,974 3,156 1,200 1,200 REVENUE FROM USE OF MONEY 1,974 3,156 1,200 1,200

CHARGES FOR SERVICES 753-1501-307.81-15 YOSE WEST BOND ASSESSMENT 180,760 174,937 158,586 158,586 CHARGES FOR SERVICES 180,760 174,937 158,586 158,586

40 State Controller Schedules Mariposa County Schedule 6 County Budget Act Detail of Additional Financing Sources by Fund and Account January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 Adopted by Fund Financing Source Category 2017-18 2018-19 2019-20 the Board of and Account Actual Actual - X Recommended Supervisors Estimated

YOSEMITE WEST BOND 2004 182,734 178,093 159,786 159,786

755 YOSE WEST RENEWAL & EXTENSION REVENUE FROM USE OF MONEY 755-1503-304.30-00 INTEREST 2,688 4,270 1,800 1,800 REVENUE FROM USE OF MONEY 2,688 4,270 1,800 1,800

CHARGES FOR SERVICES 755-1503-307.81-14 YOSEM WEST BOND RESERVE 18,076 17,171 17,000 17,000 CHARGES FOR SERVICES

YOSE WEST RENEWAL & EXTENSION 20,764 21,441 18,800 18,800

756 DON PEDRO BOND 2006 REVENUE FROM USE OF MONEY 756-1504-304.30-00 INTEREST (116) 664 330 330 REVENUE FROM USE OF MONEY (116) 664 330 330

CHARGES FOR SERVICES 756-1504-307.81-17 ELECT2006 SERIES A BOND A 237,879 214,802 296,650 296,650 CHARGES FOR SERVICES 237,879 214,802 296,650 296,650

OTHER FINANCING SOURCES 756-1504-309.16-00 TRANSFERS IN 34,412 18,472 29,970 29,970 OTHER FINANCING SOURCES 34,412 18,472 29,970 29,970

DON PEDRO BOND 2006 272,175 233,938 326,950 326,950

757 DON PEDRO BOND RESERVE REVENUE FROM USE OF MONEY 757-1505-304.30-00 INTEREST 356 66 25 25 REVENUE FROM USE OF MONEY 356 66 25 25

CHARGES FOR SERVICES 757-1505-307.81-18 DON PEDRO BOND RESERVE 21,865 21,479 29,665 29,665 CHARGES FOR SERVICES 21,865 21,479 29,665 29,665

DON PEDRO BOND RESERVE 22,221 21,545 29,690 29,690

770 SP ASSESSMENT DEBT CSA #3 REVENUE FROM USE OF MONEY 770-1521-304.30-00 INTEREST 1,109 286 1,000 1,000 REVENUE FROM USE OF MONEY 1,109 286 1,000 1,000

OTHER FINANCING SOURCES 770-1521-309.16-00 TRANSFERS IN 361,019 361,020 361,020 361,020 OTHER FINANCING SOURCES 361,019 361,020 361,020 361,020

SP ASSESSMENT DEBT CSA #3 362,128 361,306 362,020 362,020

TOTAL Debt Service Funds Financing Sources 1,069,072 816,323 897,246 897,246

TOTAL ALL FUNDS 90,430,973 99,495,039 108,620,808 110,858,430

41 State Controller Schedules Mariposa County Schedule 7 County Budget Act Summary of Financing Uses by Function and Fund January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 2018-19 Adopted by Description 2017-18 Actual - X 2019-20 the Board of Actual Estimated Recommended Supervisors

Summarization by Function General Government 13,807,826 16,081,076 21,214,741 21,498,274 Public Protection 23,822,969 26,442,255 31,381,913 31,923,912 Public Ways & Facilities 5,485,219 6,199,098 7,300,212 7,887,735 Health & Sanitation 13,926,726 18,239,229 19,797,223 17,894,669 Public Assistance 26,181,744 28,007,561 35,143,547 36,194,353 Education 828,095 903,899 1,306,124 1,315,831 Recreation 338,884 277,830 305,315 311,315 Capital Project Funds 5,484,088 5,602,651 5,471,351 5,577,248 Debt Service 1,065,835 825,652 1,255,527 1,302,070

Total Financing Uses by Function 90,941,386 102,579,251 123,175,953 123,905,407

Appropriations for Contingencies General Government - General Fund 500,000 500,000 Public Protection - Community Corrections 100,000 100,000

Total Appropriations for Contingencies 600,000 600,000

Subtotal Financing Uses 90,941,386 102,579,251 123,775,953 124,505,407

Provisions for Reserves and Designations

General Government - General Fund 996,424 996,424 Debt Service 272,457 280,132

Total Reserves and Designations 1,268,881 1,276,556

Total Financing Uses 90,941,386 102,579,251 125,044,834 125,781,963

Summarization by Fund

001 GENERAL FUND 55,620,474 60,445,867 65,789,385 64,460,287 031 LOCAL TRANSPORTATION FUND 490,553 451,071 453,000 674,384 032 STAP 107,951 127,561 240,039 274,760 033 TRANSPORTATION PLANNING 184,348 550,777 472,756 600,512 034 PEDESTRIAN BIKEWAY 155,896 156,241 300 ROAD DEPARTMENT 3,645,285 4,312,628 5,078,261 5,409,334 301 FISH & GAME 15,023 15,319 304 LAW LIBRARY 9,125 9,252 11,277 12,709 305 YOSE WEST BOND ADMIN 8,418 8,549 9,075 11,491 323 ASSET FORFEITURE 184 191 194 324 SHERIFF ASSET FORFEITURE 3,694 4,994 32 35 325 DA ASSET FORFEITURE 97 1,328 5,959 326 DA FORFEITURE PENDING 10,830 10,908 327 SO ASSET FORFEITURE 8,858 4,946 363 6,019 328 COMMUNITY CHILDHOOD PREV 36,883 30,136 31,570 31,546 329 SLESF 133,141 165,057 140,572 176,616 330 HOUSING DEVELOPMENT 169,254 170,137 334 COMMUNITY ENERGY GRANTS 501,882 528,718 532,015 504,191 336 TANF INCENTIVES 8,838 4,450 113,878 113,703 341 SENIOR SERVICES 72,674 76,502 49,660 49,660 342 SENIOR NUTRITION 279,451 321,403 299,684 299,684 345 FOREST RESERVE HR2389 66,141 70,808 76,141 115,981 346 SDA CAMP WAWONA EIR 17,327 351 JJCPA - PROBATION 48,275 51,971 191,700 202,669 352 HUD CONTINUUM OF CARE 29,223 62,541 77,800 72,617 353 RURAL LAW ENFORCEMENT 574,206 488,857 1,018,860 1,042,858 358 DNA IDENTIFICATION-COUNTY 11,936 5,120 38,910 41,824 359 CABINS AT TENAYA 11,210 360 DOMESTIC VIOLENCE - PROB 1,574 758 867 626 361 COUNTY INMATE WELFARE 35,058 25,572 71,675 92,614 362 INCENTIVES SOCIAL SERVICE 16,728 17,740 363 ASSISTANCE ADVANCE - SS 7,822,922 8,067,959 8,616,938 8,683,688 364 CASH DIFFERENCE-TAX COLL 387 625 1,653 1,799 365 DEPARTMENT OF JUSTICE-DA 7,802 8,018 366 PROB-DRUG PROG/H&S11372.7 500 500 5,672 6,015 367 TOBACCO SETTLEMENT - BOS 347,460 239,174 155,550 296,742

42 State Controller Schedules Mariposa County Schedule 7 County Budget Act Summary of Financing Uses by Function and Fund January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 2018-19 Adopted by Description 2017-18 Actual - X 2019-20 the Board of Actual Estimated Recommended Supervisors 369 SUND-PELOSSO ADVANCE - DA 7,072 10,934 11,283 4,149 370 LAFCO 1,079 1,071 106,597 106,615 371 CHILD SUPP ADVANCE 509,944 557,255 702,443 702,443 372 DON PEDRO BOND ADMIN 8,099 8,217 14,000 14,089 374 CHILDRENS TRUST - SS 21,846 20,000 21,690 21,838 376 FINGER PRINT I.D.-SHERIFF 65,550 66,463 378 EMERGENCY MEDICAL SERVICE 6,000 6,000 106,969 108,705 379 RECORDERS MODERNIZATION 17,585 17,699 90,237 93,254 380 DRUG & ALCOHOL PREVENTION 7,911 2,859 10,038 8,499 382 PUBLIC ADMINISTRATOR 98 195 36,352 32,418 383 WELFARE TRUST - SOC SERV 495 4,127 4,127 384 ALCOHOL PROG/MEN HEALTH 8,660 6,700 8,110 385 TOBACCO CESSATION-HEALTH 90,609 197,432 151,500 169,965 386 RECORDER CASH DIFFERENCE 1,513 3,566 3,720 387 CRIMINAL LAB H&S 11372.5 21,299 21,798 389 MICRO CONVERSION-RECORDER 6,899 10,067 29,592 25,596 390 TAX COLLECTOR'S COST 11,981 7,706 119,248 134,159 392 REALIGNMENT - HEALTH 768,508 1,180,120 1,211,300 1,246,407 393 REALIGNMENT-MENTAL HEALTH 1,872,246 3,797,884 3,477,157 1,911,920 394 REALIGNMENT-SOCIAL SERV 2,342,789 2,505,794 4,932,061 5,528,947 399 VITALS - RECORDER 54,602 55,685 400 VITALS - CLERK 1,817 1,881 401 STC PROGRAM 15,140 17,394 17,038 17,272 402 PUBLIC HEALTH EMERGY PROG 119,770 71,441 119,759 119,781 404 LOCAL ENFORCE AGCY HEALTH 16,276 16,216 16,484 16,527 406 FIRST 5 VISITING PHN 30,000 25,000 36,571 341 409 AUTOMATED WARRANT SYSTEM 36,297 36,089 410 MENTAL HEALTH SERV ACCT 2,811,595 3,410,317 5,276,551 5,387,854 411 IHSS PUBLIC AUTHORITY 84,362 100,803 109,410 109,410 412 MADE IN MARIPOSA GRANT 413 SHERIFF - CIVIL MATTERS 5,167 5,167 15,649 16,363 414 HRSA BIO-TERRORISM 2,603 47 416 REVENUE & RECOVERY-PROB 78,160 83,513 118,495 117,015 417 YOUTHFUL OFFENDER-PROB 109,139 102,724 215,177 212,730 419 SSN TRUNCATION-RECORDER 5,000 1,018 9,105 9,704 420 HAZARDOUS MAT CLEAN UP 1,746 1,746 423 SHERIFF CIVIL GC26746 13,296 13,662 424 MICRO ASST 12,179 65,928 75,598 426 CMSP WELLNESS 38,236 46,439 68,169 59,898 427 PROP 56 TOBACCO TAX 147,207 180,844 160,050 165,416 428 PANDEMIC INFLUENZA STATE 60,596 64,944 60,597 60,597 430 LIBRARY PRIVATE DONATION 8,000 348,500 358,207 432 COMMUNITY CORRECTIONS 515,052 879,335 2,375,121 2,645,057 433 HUMAN SVCS 2011 ABX1 16 1,968,310 2,496,436 3,090,728 3,220,663 434 COMMUNITY CORRECT SB678 236,922 254,006 568,229 580,876 436 CAL MULTI-JUNSD METH ENFO 133,237 119,169 136,857 159,907 437 STATE PAROLE DA SEC 30027 79,700 85,896 439 DEA GRANT-INVESTIGATIONS 29,479 24,599 144,232 102,498 440 BAILIFF 230,834 286,643 268,718 314,347 443 MENTAL HEALTH TRIAGE GRANT 67,222 2 444 JAG/DRUG TASK/SCH CLIMATE 123,658 47,738 445 OHS GRANT - FIRE, SHERIFF, HEALTH 121,232 20,000 159,099 136,716 446 TECHNICAL SERVICES RESERVE 1,031,051 1,131,051 447 VICTIM SVCS (XC) PROGRAM 54,979 3 448 TREE MORTALITY 1,160,099 2,552,942 1,500,000 1,500,000 449 WHOLE PERSON CARE 472,537 551,596 861,948 787,711 450 MID SETTLEMENT 1,741,143 1,746,257 452 EMERGENCY PLANNING GRANT 236,217 255,558 257,064 453 TOBACCO LAW ENFORCEMENT 55,380 147,809 188,973 454 JBCT GRANT 34,219 271,345 326,238 455 COUNTY ASSESSORS GRANT 452,548 453,742 456 TRANSIENT OCCUPANCY TAX2% 50,000 3,120,000 4,185,547 457 CMSP GRANT 120,000 120,000 459 HOMELESS EMERGENCY AID PROGRAM 75,000 501 LAND, BLDG, & IMPROVEMENT 24,279 414,485 288,749 249,502 502 COURTHOUSE CONSTRUCTION 430,000 218,949 284,730 503 MCCJF CONSTRUCTION 107,139 90,846 93,473 504 COURTHOUSE RENOVATION 574,413 23,548 61,452 119,937 505 MARIPOSA CREEK PROJECT 5,000

43 State Controller Schedules Mariposa County Schedule 7 County Budget Act Summary of Financing Uses by Function and Fund January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 2018-19 Adopted by Description 2017-18 Actual - X 2019-20 the Board of Actual Estimated Recommended Supervisors 507 PTMISA PROJECTS 390,061 386,835 510 SIDEWALK PROJECTS 592 738,838 747,838 511 COUNTY ROAD PROJECTS 94,585 1,215,963 892,915 941,977 512 COUNTY BRIDGE REPLACE/RPR 604,439 777,932 1,367,394 1,367,394 513 COULTERVILLE DRAINAGE 799,121 146 55,420 55,360 515 DISASTER RECOVERY INIT 29,946 5,296 519 MIDPINES FIRE STATION 2,850 520 FIRESTATIONS IMPROVEMENTS 83,102 36,484 225,263 233,579 521 BRIDGEPORT FIRE STATION 6,239 522 BRIDGE MAINTENANCE 138,736 67,121 260,973 203,544 524 FEB 2017 STORM PROJECTS 649,560 465,542 7,588 525 CDAA MARCH 2018 1,939,087 2,418,397 858,050 858,050 526 MARCH 2019 STORMS CDAA 73,332 540 DON PEDRO WASTE WATER TP 12,220 12,220 545 YOSEMITE WEST WWTP 566 CATHEYS VLY PRK EXPANSION 10,221 10,221 569 REGIONAL PARK 104,405 752 GOVT CENTER - COP 209,055 18,210 18,210 753 YOSEMITE WEST BOND 2004 161,236 169,889 326,362 372,555 754 YOSE WEST BOND RESERVE 171,280 171,280 755 YOSE WEST RENEWAL & EXTENSION 101,177 108,852 756 DON PEDRO BOND 2006 293,426 272,397 331,650 332,169 757 DON PEDRO BOND RESERVE 41,099 22,347 29,970 30,214 770 SP ASSESSMENT DEBT CSA #3 361,019 361,019 549,335 548,922 Total Financing Uses 90,941,386 102,579,251 125,044,834 125,781,963

44 State Controller Schedules Mariposa County Schedule 8 County Budget Act Detail of Financing Uses by Function, Activity and Budget Unit January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 2018-19 Adopted by Description 2017-18 Actual - X 2019-20 the Board of Actual Estimated Recommended Supervisors General Government Legislative/Administration Board of Supervisors 743,194 715,561 848,646 848,646 Administration 488,570 1,324,104 813,221 813,221 Annual Audit 61,150 58,300 60,250 60,250 Assessment Appeals 200 323 700 700 Tobacco Settlement 347,460 239,174 155,550 296,742 Total Legislative/Administration 1,640,574 2,337,462 1,878,367 2,019,559

Finance Auditor 1,017,814 1,002,170 1,039,709 1,039,709 Treasurer/Tax-Collector 583,484 607,571 639,007 639,007 Assessor - Recorder 916,256 1,037,738 1,147,014 1,147,014 Yose West Bond Admin 8,418 8,549 9,075 11,491 Don Pedro Bond Admin 8,099 8,217 14,000 14,089 Cash Difference-Tax Coll 387 625 1,653 1,799 Recorders Modernization 17,585 17,699 90,237 93,254 Recorder Cash Difference 1,513 3,566 3,720 Micro Conversion-Recorder 6,899 10,067 29,592 25,596 Tax Collector's Cost 11,981 7,706 119,248 134,159 Vital/Health - Recorder 54,602 55,685 SSN Truncation - Recorder 5,000 1,018 9,105 9,704 Interfund Transfers 2,299,949 2,416,223 1,194,168 1,571,498 Total Finance 4,875,872 5,119,096 4,350,976 4,746,725

Counsel County Counsel 459,259 485,555 596,160 613,382

Personnel Personnel Department 528,280 612,003 652,907 652,907

Elections County Clerk 152,761 141,899 166,981 166,981 Primary General Election 231,073 274,629 329,299 329,299 Vital/Health - Clerk 1,817 1,881 Total Elections 383,834 416,528 498,097 498,161

Property Management Facilities Maintenance 2,112,635 2,008,654 2,179,815 2,179,815

Promotion Community/Cultural 1,030,563 851,003 958,505 970,505 Microenterprise Asst Grt 12,179 65,928 75,598 Economic Development 160,872 202,796 139,009 141,731 Made in Mariposa Grant Total Promotion 1,203,614 1,053,799 1,163,442 1,187,834

Other General Information Technology 618,305 613,146 915,895 929,726 Forest Reserve Hr2389 66,141 70,808 76,141 115,981 Surveyor & Engineering 759,213 761,083 1,058,199 1,058,199 Technical Services Reserve 1,031,051 1,131,051 Assessor's Software 452,548 453,742 Property Management 192,508 Measure M 50,000 3,120,000 2,472,427 Tree Mortality 1,160,099 2,552,942 1,500,000 1,500,000 MID Settlement 1,741,143 1,746,257 Total Other General 2,603,758 4,047,979 9,894,977 9,599,891

Total General Government 13,807,826 16,081,076 21,214,741 21,498,274

Public Protection Judicial Vertical Prosecution Unit 223,340 23 Grand Jury 21,280 23,831 24,870 25,420 Indigent Defense 471,417 488,935 525,000 525,000 Child Support Services 517,347 560,315 703,443 703,443 SLESF 133,141 165,057 140,572 176,616 Law Library 9,125 9,252 11,277 12,709 D.A./Prosecution 1,081,484 1,234,522 1,367,198 1,367,198

45 State Controller Schedules Mariposa County Schedule 8 County Budget Act Detail of Financing Uses by Function, Activity and Budget Unit January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 2018-19 Adopted by Description 2017-18 Actual - X 2019-20 the Board of Actual Estimated Recommended Supervisors D.A. Victim/Witness 112,730 313,269 356,532 356,532 Child Supp Advance 509,944 557,255 702,443 702,443 Department Of Justice-Da 7,802 8,018 Sund-Pelosso Advance - Da 7,072 10,934 11,283 4,149 DNA Identification-County 11,936 5,120 38,910 41,824 Asset Forfeiture 10,830 10,908 Asset Forfeiture 184 191 194 Sheriff Asset Forfeiture 3,694 4,994 32 35 DA Asset Forfeiture 97 1,328 5,959 DA Asset Forfeiture 17,327 SO Asset Forfeiture 8,858 4,946 363 6,019 Total Judicial 3,111,552 3,406,707 3,902,152 3,935,559

Police Protection Sheriff 8,667,635 8,785,605 9,237,191 9,231,037 JJCPA - Probation 48,275 51,971 191,700 202,669 Rural Law Enforcement 574,206 488,857 1,018,860 1,042,858 Boating Safety 370,268 338,744 351,565 351,565 Finger Print I.D.-Sheriff 65,550 66,463 Sheriff Civil GC26746 13,296 13,662 Sheriff - Civil Matters 5,167 5,167 15,649 16,363 Criminal Lab H&S 11372.5 21,299 21,798 Public Administrator 98 195 36,352 32,418 Automated Warrant System 36,297 36,089 Community Corrections SB678 236,922 254,006 568,229 580,876 DEA Grant 29,479 24,599 144,232 102,498 Cal Multi-Junsd Meth Enforcement 133,237 119,169 136,857 159,907 Tobacco Law Enforcement 55,380 147,809 188,973 Bailiff 230,834 286,643 268,718 314,347 Total Police Protection 10,296,121 10,410,336 12,253,604 12,361,523

Detention & Correction Adult Detention 3,037,796 3,349,718 3,461,606 3,461,606 Domestic Violence - Probation 1,574 758 867 626 County Inmate Welfare 35,058 25,572 71,675 92,614 Juvenile Detention 220,867 257,274 323,437 323,437 Probation 1,513,823 1,424,626 1,589,579 1,589,579 Prob-Drug Prog/H&S11372.7 500 500 5,672 6,015 STC Program 15,140 17,394 17,038 17,272 Revenue & Recovery-Prob 78,160 83,513 118,495 117,015 Youthful Offender-Prob 109,139 102,724 215,177 212,730 Community Corrections - AB109 515,052 879,335 2,275,121 2,545,057 State Parole DA 79,700 85,896 JAG/Drug Task/Sch Climate 123,658 47,738 Total Detention & Correction 5,650,767 6,189,152 8,158,367 8,451,847

Fire Protection Fire Department 1,977,163 2,292,721 3,740,462 3,740,462 Fire Dept-Special Grants 121,232 20,000 159,099 136,716 Fire-Safer Grant (FEMA) 274 Total Fire Protection 2,098,669 2,312,721 3,899,561 3,877,178

Protection Inspection Agricultural Commissioner 443,527 550,446 605,848 605,848

Other Protection LAFCO 1,079 1,071 106,597 106,615 Fish & Game Propagation 15,023 15,319 Planning & Zoning 1,459,503 1,350,437 1,712,447 1,712,447 Transportation Planning 184,348 550,777 472,756 600,512 Cabins at Tenaya 11,210 Emergency Planning Grant 236,217 255,558 257,064 March 2018 Storms 68,500 1,388 March 2019 Storms 1,630 Ferguson Fire 756,846 Detwiler Fire 497,693 674,527 Other Protection 2,222,333 3,572,893 2,562,381 2,691,957

Total Public Protection 23,822,969 26,442,255 31,381,913 31,923,912

Public Ways Road Construction/Maintenance 3,645,285 4,312,628 5,078,261 5,409,334

46 State Controller Schedules Mariposa County Schedule 8 County Budget Act Detail of Financing Uses by Function, Activity and Budget Unit January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 2018-19 Adopted by Description 2017-18 Actual - X 2019-20 the Board of Actual Estimated Recommended Supervisors Public Works Administration 1,050,430 1,116,838 1,180,270 1,180,270 Local Transportation Fund 490,553 451,071 453,000 674,384 STAP 107,951 127,561 240,039 274,760 Pedestrian Bikeway 155,896 156,241 Hazardous Material Clean Up 1,746 1,746 Regional Transit Services 191,000 191,000 191,000 191,000 Total Public Ways & Facilities 5,485,219 6,199,098 7,300,212 7,887,735

Health Public Health Department 2,531,664 2,861,222 3,007,897 3,007,897 Behavioral Health 4,711,495 5,702,772 5,266,935 4,802,335 Alcohol & Drug Services 636,128 675,690 820,546 820,417 Drug & Alcohol Prevention 7,911 2,859 10,038 8,499 Emergency Medical Service 6,000 6,000 106,969 108,705 Alcohol Prog/Men Health 8,660 6,700 8,110 Tobacco Cessation-Health 90,609 197,432 151,500 169,965 Realignment - Health 768,508 1,180,120 1,211,300 1,246,407 Realignment - Mental Health 1,872,246 3,797,884 3,477,157 1,911,920 Public Health Emergency Program 119,770 71,441 119,759 119,781 Local Enforce Agcy Health 16,276 16,216 16,484 16,527 First 5 Visiting PHN 30,000 25,000 36,571 341 HRSA Bio-Terrorism 2,603 47 CMSP Wellness 38,236 46,439 68,169 59,898 PHER Phase I,II 147,207 180,844 160,050 165,416 Pandemic Influenza State 60,596 64,944 60,597 60,597 Mental Health Serv Acct 1,845,574 2,179,499 3,266,298 3,304,805 MHSA/PEI 622,699 737,353 908,877 912,257 MHSA/WET 59,515 39,837 32,364 31,780 MHSA/INN 283,807 448,628 569,012 569,012 Mental Health Triage Grant 67,222 2 Housing Development 5,000 500,000 570,000 Total Health & Sanitation 13,926,726 18,239,229 19,797,223 17,894,669

Public Assistance Social Services 4,471,238 5,133,589 6,614,753 6,742,157 Family Preservation 36,883 30,136 31,570 31,546 HUD Continuum of Care 29,223 62,541 77,800 72,617 Aid Programs 2,384,806 2,281,185 2,198,366 2,198,366 Human Services 831,980 912,193 1,230,757 1,262,147 Incentives Social Service 16,728 17,740 Veterans Service Officer 54,459 51,967 53,543 53,543 Housing Development 169,254 170,137 Childrens Trust - Social Services 21,846 20,000 21,690 21,838 Senior Nutrition C-1 168,933 179,904 182,536 182,536 Senior Nutrition C-2 110,380 123,437 117,148 117,148 Senior Services 72,674 76,502 49,660 49,660 Senior Restaurant Program 138 18,062 Welfare Trust - Social Services 495 4,127 4,127 Realignment-Social Services 2,342,789 2,505,794 4,932,061 5,528,947 Whole Person Care 472,537 551,596 861,948 787,711 Public Authority 84,362 100,803 109,410 109,410 Tanf Incentives 8,838 4,450 113,878 113,703 Community Energy Grants 501,882 528,718 532,015 504,191 Employment & Comm Service 4,742,070 4,828,067 5,727,292 5,801,240 Human Services 2011 ABX1 16 1,968,310 2,496,436 3,090,728 3,220,663 JBCT Grant 34,219 271,345 326,238 Assistance Advance - SS 1,678,767 1,748,111 1,625,099 1,673,878 Administration Advance 6,130,370 6,308,695 6,986,639 7,004,610 Assistance Repayment 13,785 11,153 5,200 5,200 Victim Services Program 54,979 3 CMSP Grant 120,000 120,000 Homeless Emergency Aid Program 75,000 Total Public Asisstance 26,181,744 28,007,561 35,143,547 36,194,353

Education County Library 645,648 707,628 738,787 738,787 Cooperative Extension 182,447 188,271 218,837 218,837 Library Private Donation 8,000 348,500 358,207 Total Education 828,095 903,899 1,306,124 1,315,831

Recreation Recreation Department 338,884 277,830 305,315 311,315

47 State Controller Schedules Mariposa County Schedule 8 County Budget Act Detail of Financing Uses by Function, Activity and Budget Unit January 2010 Edition, revision #1 Governmental Funds Fiscal Year 2019-20

2019-20 2018-19 Adopted by Description 2017-18 Actual - X 2019-20 the Board of Actual Estimated Recommended Supervisors Total Recreation 338,884 277,830 305,315 311,315

Capital Project Funds Land,Bldg,Improvements 24,279 414,485 288,749 249,502 Courthouse Construction 430,000 218,949 284,730 MCCJF Construction 107,139 90,846 93,473 Courthouse Renovation 574,413 23,548 61,452 119,937 Mariposa Creek Project 5,000 PTMISA Projects 390,061 386,835 Sidewalk Projects 592 738,838 747,838 County Road Projects 94,585 1,215,963 892,915 941,977 County Bridge Replace/RPR 604,439 777,932 1,367,394 1,367,394 Coulterville Drainage 799,121 146 55,420 55,360 Disaster Recovery Init 29,946 5,296 Midpines Fire Station 2,850 Fire Station Improvements 83,102 36,484 225,263 233,579 Bridgeport Fire Station 6,239 Bridge Maintenance 138,736 67,121 260,973 203,544 February 2017 Storm Projects 649,560 465,542 7,588 CDAA March 2018 Storms 1,939,087 2,418,397 858,050 858,050 March 2019 Storms CDAA 73,332 Don Pedro Waste Water Treatment Plant 12,220 12,220 Regional Park 104,405 Catheys Valley Park Expansion 10,221 10,221 Total Capital Project Funds 5,484,088 5,602,651 5,471,351 5,577,248

Debt Service Funds Yosemite West Bond 2004 161,236 169,889 326,362 372,555 Yosemite West Bond Reserve Yosemite West - Renewal & Extension Don Pedro Bond 2006 293,426 272,397 331,650 332,169 Don Pedro Bond Reserve 41,099 22,347 29,970 30,214 Government Center - COP 209,055 18,210 18,210 Sp Assessment Debt CSA #3 361,019 361,019 549,335 548,922 Total Debt Service Funds 1,065,835 825,652 1,255,527 1,302,070

Grand Total Financing Uses by Function 90,941,386 102,579,251 123,175,953 123,905,407

48 Budget Name: General Purpose Revenue Budget Unit #: 001-0000-300 Department: Administration Department Head: Dallin Kimble

Program Description:

General Purpose Revenues are local, state and federal funds that are used to finance local programs and the local share of the cost of state and federal programs. The larger specific sources are the transient occupancy tax, sales tax proceeds, property taxes, property tax in-lieu of vehicle license fee (VLF) funds, and federal in-lieu funds.

While these revenues are considered discretionary, their actual use is limited because the State and Federal governments have included match and maintenance-of-effort requirements in their programs. The Board of Supervisors must dedicate general purpose revenues to meet these requirements before they can spend for truly discretionary local programs.

Requested Changes:

The additional 2% of Transient Occupancy Tax (TOT) approved by voters in 2018 will be managed in a separate fund to ensure that funds are used to support priority investments in Fire prevention and suppression support, Sheriff support, and Public Works infrastructure.

Franchise fees were assumed to be collectible from PG&E in spite of the delayed receipt in FY19 due to pending class action litigation.

All other lines were adjusted based on either modest increases or informed estimates from State and federal data sources.

Recommendation:

Penalties increased by $20,000, supplemental taxes increased by $80,000, and probation overhead increased by $5,000 based on FY19 trends. Transient Occupancy Taxes increased by $1,000,000 as a result of two new hotel establishments – Autocamp and Tenaya Cabins. The TOT increase in the general purpose revenue only reflects the 10% of TOT previously established. The Measure M 2% of additional TOT will be reflected in a new fund established to track that revenue separately. Measure M revenue $1,422,880 was transferred in to support the increase in reserves listed below as well as the Road fund SB1 maintenance of effort.

The beginning fund balance was added at ~$2.3M. This is lower than in previous years for two reasons. The County has struggled to respond to multiple disaster declarations and cleanups in the last few years, which has depleted reserves and increased spending overall which has reduced the beginning fund balance. And the County is working to avoid using the beginning fund balance for ongoing operating expenses preferring instead to use it only for one-time expenses like capital improvements and investments in unfunded liability payments.

Available Measure M funds were used to increase the reserves by $996,424 to ensure the County is better prepared for disasters and more able to be agile when considering opportunities with short term investment requirements and a significant return on investment. In addition, $426,456 will be used to cover the SB1 maintenance of effort for Road funds from the general fund.

Final Budget Changes:

Increased property taxes by $100,000 based on the collection percentage of tax year 2018/19 (96.28%) applied to the current billed amount for tax year 2019/20 ($23,722,746.34) multiplied by the FY 19/20 General Fund AB8 allocation percentage of 25.187873%. Increased property tax in lieu of vehicle license fees by $52,508 based on a 4.482% increase in assessed values (this was projected to be a 2% increase). Increased transient occupancy tax revenue as a result of higher than expected tax collection in the first quarter of FY19/20. Added $600,000 in the gain on the sale of fixed assets as a conservative estimate of revenue from the negotiated sale of County property. Reduced the beginning fund balance by $425,153.

49 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit General Purpose Revenue Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0000-301.01-00 CURRENT SECURED 5,369,737 5,620,542 5,650,102 5,750,102

001-0000-301.02-00 CURRENT UNSECURED 391,052 397,164 400,000 400,000

001-0000-301.03-00 DELINQUENT SECURED 141,438 144,739 180,000 180,000

001-0000-301.04-00 DELINQUENT UNSECURED 5,600 13,280 10,000 10,000

001-0000-301.05-00 PENALTIES 179,219 246,701 200,000 200,000

001-0000-301.06-00 SUPPLEMENTAL TAXES 57,997 287,464 130,000 130,000

001-0000-301.07-00 PROP TAX IN LIEU OF VLF 2,047,703 2,115,962 2,158,281 2,210,789

001-0000-301.08-00 SALES TAX 2,155,287 2,164,654 2,100,946 2,100,946

001-0000-301.09-01 PROPERTY TRANSFER TAX 145,544 135,888 150,000 150,000

001-0000-301.09-02 TRANSIENT OCCUPANCY TAX 15,101,700 13,952,740 15,600,000 15,636,627

001-0000-301.09-03 TIMBER TAX 3,622 7,429 6,000 6,000

001-0000-302.15-00 FRANCHISES 145584 155,258 150,000 150,000

001-0000-303.20-00 PC1463.001 CRIMINAL FINES 15,915 11,764 10,000 10,000

001-0000-303.26-00 PC1464 PENALTY (30%) 35,326 34,606 40,000 40,000

001-0000-303.26-01 PC 1464 COUNTY PEN ASSESS 374 530 500 500

001-0000-303.27-00 PC 1463.001/COURTS 303 21 100 100

001-0000-303.27-02 PC 1463.11 RED LIGHT VIOL 641 66 200 200

001-0000-304.30-00 INTEREST 164,969 190,704 160,000 160,000

001-0000-304.30-01 INTEREST FROM LOANS 458 611 1000 1000

001-0000-304.32-00 RENTS & CONCESSIONS 1333

001-0000-305.42-00 VL IN EXCESS-11001.5(b) 7,973 7,269 12,000 12,000

001-0000-305.60-00 HOMEOWNERS' EXEMPTION 72024 70894 70000 70000

001-0000-305.62-79 SB 90 REIMBURSEMENT 0 376 500 500

001-0000-306.69-00 GRAZING FEES 599 845 600 600

001-0000-306.71-00 FEDERAL IN-LIEU OF TAXES 1,200,910 1,344,547 1,342,953 1,342,953

001-0000-307.08-27 COST ALLOCATION 900,711 1,125,903 1,453,860 1,453,860

001-0000-307.80-01 SUPP ADMIN/ST REDEMP FEE 17,412 23,911 10,000 10,000

50 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0000-307.82-06 PROBATION OVERHEAD 34,231 5,399 5,000 5,000

001-0000-307.91-02 COURT FEES - DEPT 2 96 153 200 200

001-0000-307.91-08 PUBLIC DEFENDER PC987.5 3530 2246 3000 3000

001-0000-307.91-09 ADM SCREEN PC1463.07 3881 3398 3500 3500

001-0000-307.91-10 $24 TRAF SCH VC42007.1 11,593 14,432 13,000 13,000

001-0000-307.91-12 TRANS FEE VC40611 66% 2,889 2,822 3,000 3,000

001-0000-307.91-13 TRAF SCH VC42007 UNIFORM 73,735 97,546 85,000 85,000

001-0000-308.01-01 OTHER REVENUE - GENERAL 2,073 414 2,000 2,000

001-0000-308.01-39 CHILD SUPP RECOUPMENT 6,972 6,273 6,000 6,000

001-0000-308.01-42 MEDICARE PART D SUBSIDY 534 48,326

001-0000-308.01-71 MID SETTLEMENT FUNDS 1,500,000

001-0000-308.11-12 HORNITOS GRAZING LEASE 2,601 2,601 2,601 2,601

001-0000-308.11-59 PUBLIC SURPLUS AUCTION 2,665

001-0000-308.12-00 GAIN ON SALE-FIXED ASSETS 5,813 600000

001-0000-308.32-00 RENTS & CONCESSIONS 3800

001-0000-309.15-60 TRANSFER FROM 456 GENFUND 1422880 1422880

001-0000-309.16-00 TRANSFERS IN 184500

001-0000-309.16-83 REVENUE STABILIZATION 58,000 58,000 58,000 58,000

001-0000-399.99-99 BEGINNING FUND BALANCE 2,611,339 2,186,186

TOTAL REVENUE 30,046,734 28,307,759 34,052,565 34,416,547

001-0000-999.99-99 BUDGETED RESERVE 996,424 996,424

TOTAL DESIGNATION/RESERVE INCREASE 996,424 996,424

51 Budget Name: Board of Supervisors Budget Unit #: 001-0101-411 Department: Board of Supervisors Department Head: René LaRoche

Program Description:

The Board of Supervisors is the governing body for the County of Mariposa and consists of five members, each elected from one of the five supervisorial districts in the County for a term of office of four years. In exercising the powers of County government, the Board acts as both the legislative and the executive authority of the county, as well as having quasi-judicial authorities. Specific legislative responsibilities include adoption of the annual County budget, establishment of appropriation levels for all County agencies and departments, appointment of non-elected department heads, and the establishment of salaries for all County officials and employees. The Board is the guardian of the revenues, the property interests, and the rights of the County of Mariposa. In addition, the Board has certain discretionary powers, such as the granting or denying of claims made against the County, and executive powers that enable it to fix and supervise the policies and operations of the County. The Board also serves as the governing body of the Mariposa County Public Finance Corporation, as well as a number of special districts, service areas, and zones of benefit including County Service Area 1M (Don Pedro), Mariposa Pines Sewer Zone, Sewer Zone (Don Pedro), Coulterville Sewer and Water Zone, Vehicle Parking District No. 1 of Mariposa County, Wawona County Services Area 2-W, Hornitos Lighting District, Mariposa Lighting District, Coulterville Lighting District, Yosemite West Maintenance District, Mariposa County Water Agency, and County wide Service Area. The Board also serves as the governing body of the Mariposa Air Pollution Control District, the Mariposa County Local Transportation Commission, and the In-Home Supportive Services (IHSS) Board. This budget is administered by the Clerk of the Board, whose function and department are also included.

Requested Changes:

Requested changes to the FY 2019-20 budget include decreases to: the Memberships line to reflect the transfer of responsibility for CSAC and NACo memberships to the CAO; the Professional Services line to reflect the reduced cost of the County’s website; the Copier Expense to reflect reduced expenses under recently re-negotiated contracts; and the Equipment line to better reflect anticipated expenses since funding for new technology was shifted to Technical Services in 2018. Increases are requested for the Strategic Planning Costs, to better reflect the actual expense, and to the Training & Seminars line, to reflect the anticipated costs for the five board and three staff members. Regarding the requested increase to the Trainings & Seminars line, it should also be noted that one Board member has paid their own expenses in the past and this budget has been increased to, more appropriately, shift that burden to the County.

Recommendation:

Salaries and benefits were increased slightly to accommodate a higher level of qualifications in the Deputy Clerk of the Board hiring process. Community engagement and promotion was added to the budget to support things like prizes during Government Awareness Month. Training and travel increased to accommodate additional requests for Supervisor travel.

Final Budget Changes:

There were no changes to the Recommended Budget.

52 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Board of Supervisors Function General Government Activity Administrative

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0101-411.01-01 SUPERVISORS 239,515 250,052 259,280 259,280 001-0101-411.01-51 CLERK OF THE BOARD-DH 73,634 73,634 73,634 73,634 001-0101-411.01-82 DEP CLERK OF THE BOARD I 26,450 001-0101-411.01-85 DEP CLERK OF THE BOARD II 51,767 51,820 100,873 100,873 BOARD SALARIES 391,366 375,506 433,787 433,787

001-0101-411.02-01 EXTRA HELP 5,823 6,844 001-0101-411.02-35 LONGEVITY PAY 750 750 750 750 001-0101-411.02-44 CONFIDENTIAL STIPEND 2,347 1,555 1,618 1,618 HOURLY & OTHER COMP 8,920 9,149 2,368 2,368

001-0101-411.03-02 GROUP HEALTH FOR RETIREES 60,233 54,925 55,396 55,396 001-0101-411.03-03 UNEMPLOYMENT 3,168 001-0101-411.03-04 ACCRUED BENEFITS 738 001-0101-411.03-10 SOCIAL SECURITY 25,761 24,435 30,451 30,451 001-0101-411.03-11 MEDICARE 6,124 5,829 7,122 7,122 001-0101-411.03-13 MEDICAL/DENTAL/VISION 53,186 51,250 83,350 83,350 001-0101-411.03-14 RETIREMENT-EMPLOYER 38,435 37,068 47,464 47,464 001-0101-411.03-15 RETIREMENT-EMPLOYEE 4,001 6,499 4,342 4,342 001-0101-411.03-17 LIFE INSURANCE 787 748 800 800 001-0101-411.03-18 SDI 807 541 1,418 1,418 001-0101-411.03-19 CASH-CAFETERIA PLAN 32,548 27,899 27,413 27,413 001-0101-411.03-20 UNFUNDED LIABILITY PYMNT 34,618 39,277 45,985 45,985 BENEFITS 257,238 251,639 303,741 303,741

001-0101-411.04-10 INSURANCE 18,727 9,469 11,050 11,050 001-0101-411.04-12 MAINTENANCE OF EQUIPMENT 333 600 600 001-0101-411.04-15 MEMBERSHIPS 400 600 650 650 001-0101-411.04-17 OFFICE EXPENSE 3,896 5,499 6,000 6,000 001-0101-411.04-18 PROFESSIONAL SERVICES 23,104 19,522 19,600 19,600 001-0101-411.04-29 PUBLICATIONS/LEGAL NOTICE 389 389 1,500 1,500 001-0101-411.04-36 COMM ENGAGEMENT/PROMOTION 3,000 3,000 001-0101-411.04-50 COUNTY VEHICLE EXPENSE 646 500 500 001-0101-411.04-57 STRATEGIC PLANNING COSTS 10,000 10,000 001-0101-411.04-71 COPIER EXPENSE 7,796 6,277 4,000 4,000 001-0101-411.04-80 EQUIPMENT 3,075 2,195 2,000 2,000 001-0101-411.04-81 SOFTWARE 13,289 14,220 15,500 15,500 001-0101-411.04-88 FUEL EXPENSE 200 200 001-0101-411.04-90 TRAINING & SEMINARS 12,267 17,923 31,150 31,150 001-0101-411.04-96 PRIVATE VEHICLE USE 2,394 2,527 3,000 3,000 BOARD SERVICES 85,670 79,267 108,750 108,750

TOTAL EXPENDITURE 743,194 715,561 848,646 848,646

NET COST 743,194 715,561 848,646 848,646

53 Budget Name: Administration Budget Unit #: 001-0102-412 Department: Administration Department Head: Dallin Kimble

Program Description:

County Administration is responsible for implementing the policy directives of the Board of Supervisors, including assisting and advising on matters of County budget, finance, strategy, legislation, purchasing, organization and operations. Administration serves and advises other county departments in these matters and interacts with State and federal officials, partner agencies at all levels, local businesses and the people of our county.

Goals and Objectives:

The Mariposa County Strategic Plan, approved in February of 2019 (2019-113), outlines five major objectives to which all work plans and resource allocations should be related: Stewardship, Infrastructure, Prosperity, Wellness, and Safety. The Administration Department is working to support each in concrete ways and redoubling efforts with the new County Grant Writer to secure and maximize responsible grant funding for these objectives.  Safety o Leverage Measure M dollars to support additional investments in Fire prevention and management, a new Criminal Justice center for Sheriff and Probation offices, and training and support for all Safety personnel.  Wellness o Seek funding and support for technical training and distance learning to increase self-reliance in the community o See Infrastructure goal below.  Stewardship o Business and Operational Optimization Strategic Team (BOOST) is designed to identify ways in which business processes and systems can be optimized to increase efficiency and effectiveness of County operations for example bulk procurement and an analysis of County facilities / space needs. o Enterprise Resource Planning (ERP) system replacement – a consultant has been engaged and the County is currently working towards a target implementation date of July 1, 2020. o Technical services restructuring to capitalize on the synergies of the two departments to better serve the county  Infrastructure o Seek funding to build a recreational facility, trails, and park space in the town of Mariposa. o Leverage Measure M dollars to support County Road infrastructure improvements. o Pursue private-public partnerships to expand cellular service and broadband countywide  Prosperity o Seek the support of consultants to increase and improve housing inventory for people of all socio-economic backgrounds in Mariposa. o Establish local business licenses to identify and provide services to local businesses o Facilitate development of a range of workforce and housing options

Requested Changes:

In anticipation of two new positions (Housing Development Specialist and Public Information Officer) and the Grant Writer hired in March of 2019, several expense lines have increased – memberships, office expenses, publications, training and seminars, and travel expenses. In addition, software expenses increased to cover ESRI and ECivis licenses to support new positions.

Recommendation:

The Public Information Officer (PIO) position has been removed from the budget for now, and the first two months of the Housing Development Specialist were eliminated given that the hiring process is only just getting started. While both are vital new positions, other requests for general fund dollars have been given higher priority.

Final Budget Changes:

There were no changes to the Recommended Budget.

54 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Administration Function General Government Activity Administrative

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0102-309.16-00 TRANSFERS IN 27,192 TRANSFERS IN 27,192

001-0102-311.12-30 DEBT PROCEEDS 425,000 DEBT PROCEEDS 425,000

TOTAL REVENUE 452,192

001-0102-412.01-01 COUNTY ADMIN OFFICER 130,000 140,833 150,000 150,000 001-0102-412.01-02 ASST COUNTY ADMIN OFFICER 63,250 113,130 118,868 118,868 001-0102-412.01-09 ADMINISTRATIVE ANALYST II 23,086 73,540 73,540 001-0102-412.01-68 EXECUTIVE ASSISTANT 39,279 53,597 57,038 57,038 001-0102-412.01-91 SENIOR ADMIN ANALYST 57,678 57,678 001-0102-412.01-97 OFFICE TECHNICIAN I 10,456 ADMIN SALARIES 242,985 330,646 457,124 457,124

001-0102-412.02-01 EXTRA HELP 2,880 2,880 001-0102-412.02-44 CONFIDENTIAL STIPEND 1,440 1,608 1,711 1,711 HOURLY & OTHER COMP 1,440 1,608 4,591 4,591

001-0102-412.03-02 GROUP HEALTH FOR RETIREES 5,266 5,698 6,125 6,125 001-0102-412.03-10 SOCIAL SECURITY 15,149 21,315 28,297 28,297 001-0102-412.03-11 MEDICARE 3,543 4,989 6,889 6,889 001-0102-412.03-13 MEDICAL/DENTAL/VISION 27,403 26,726 52,815 52,815 001-0102-412.03-14 RETIREMENT-EMPLOYER 26,843 35,092 47,633 47,633 001-0102-412.03-17 LIFE INSURANCE 242 316 428 428 001-0102-412.03-18 SDI 520 869 1,958 1,958 001-0102-412.03-19 CASH-CAFETERIA PLAN 8,005 16,606 13,713 13,713 001-0102-412.03-20 UNFUNDED LIABILITY PYMNT 26,711 32,426 59,948 59,948 BENEFITS 113,682 144,037 217,806 217,806

001-0102-412.04-06 COMMUNICATIONS 3,887 4,010 4,500 4,500 001-0102-412.04-08 FOOD 488 500 500 001-0102-412.04-10 INSURANCE 4,474 4,117 5,365 5,365 001-0102-412.04-15 MEMBERSHIPS 4,029 1,322 3,310 3,310 001-0102-412.04-16 MISCELLANEOUS EXPENSE 3,416 560 001-0102-412.04-17 OFFICE EXPENSE 691 1,450 2,000 2,000 001-0102-412.04-18 PROFESSIONAL SERVICES 31,852 121,044 80,000 80,000 001-0102-412.04-29 PUBLICATIONS/LEGAL NOTICE 1,518 3,794 3,000 3,000 001-0102-412.04-50 COUNTY VEHICLE EXPENSE 228 912 2,500 2,500 001-0102-412.04-80 EQUIPMENT 961 1,631 1,000 1,000 001-0102-412.04-81 SOFTWARE 64,872 4,725 4,725 001-0102-412.04-88 FUEL EXPENSE 81 184 800 800 001-0102-412.04-90 TRAINING & SEMINARS 13,871 23,994 25,000 25,000 001-0102-412.04-91 PRIVATE VEHICLE USE 1,986 1,212 1,000 1,000 ADMIN SERVICES 131,866 164,718 133,700 133,700

001-0102-412.06-20 HIGHWAY 49 ROSE BUILDING 683,095 FIXED ASSETS 683,095

001-0102-412.08-82 PRIOR PERIOD ADJUSTMENT (1,403) SPECIAL ITEMS (1,403)

TOTAL EXPENDITURE 488,570 1,324,104 813,221 813,221

NET COST 488,570 871,912 813,221 813,221

55 Budget Name: Audits Budget Unit #: 001-0103-413 Department: Auditor Department Head: Luis Mercado

Program Description:

The Audits budget finances the cost of the annual countywide single audit, the Trial Courts audit, and other program- specific audits as needed. The Grand Jury is a partner with the County in ensuring an annual audit is performed. Transportation Planning pays for their portion of the audit, which accounts for the Transfers In revenue.

Requested Changes:

Funding and appropriations are adjusted to the anticipated performance audits that will be conducted this fiscal year.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Audits Function General Government Activity Auditor

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0103-309.16-00 TRANSFERS IN 9,300 4,600 4,700 4,700 TRANSFERS IN 9,300 4,600 4,700 4,700

TOTAL REVENUE 9,300 4,600 4,700 4,700

001-0103-413.04-18 AUDIT-GRAND JURY 25,925 26,850 27,775 27,775 001-0103-413.04-19 AUDIT-BOARD OF SUPERVISOR 25,925 26,850 27,775 27,775 001-0103-413.04-22 TRANSPORTATION PLANNING 4,500 4,600 4,700 4,700 001-0103-413.04-23 OTHER AUDITS 4,800 ANNUAL AUDIT SERVICES 61,150 58,300 60,250 60,250

TOTAL EXPENDITURE 61,150 58,300 60,250 60,250

NET COST 51,850 53,700 55,550 55,550

56 Budget Name: Contingency - General Budget Unit #: 001-0104-414 Department: Administration Department Head: Dallin Kimble

Program Description:

The County Budget Act allows the Board of Supervisors to set aside an amount not to exceed 15-percent of the total appropriations of a fund as a contingency. Appropriations for contingencies provide for expenditures that cannot be anticipated at the time the annual budget is adopted. Use of these appropriations requires a four-fifths vote of the Board of Supervisors.

Requested Changes:

Standard practice is to request General Contingency at 1-percent of the County’s previous fiscal year’s adopted operating budget, however, general fund pressures forced a smaller contingency.

Recommendation:

Contingency was reduced by $100,000 to balance the budget.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit General Contingency Function General Government Activity Administrative

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0104-414.10-90 GENERAL FUND CONTINGENCY 500,000 500,000 CONTINGENCY APPROPRIATION 500,000 500,000

TOTAL EXPENDITURE 500,000 500,000

NET COST 500,000 500,000

57 Budget Name: Assessment Appeals Budget Unit #: 001-0105-415 Department: Board of Supervisors Department Head: René LaRoche

Program Description:

The assessment appeals board acts as a local equalization board for appeals from the assessor’s determination of property value. The clerk to the board of supervisors serves as the clerk of the assessment appeals board.

Requested Changes:

There are no changes requested for this budget.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Assessment Appeals Function General Government Activity Administrative

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0105-415.04-29 PUBLICATIONS/LEGAL NOTICE 200 200 001-0105-415.04-33 SPECIAL DEPARTMENT 200 323 500 500 ASSESSMENT APPEALS SERV. 200 323 700 700

TOTAL EXPENDITURE 200 323 700 700

NET COST 200 323 700 700

58 Budget Name: Tobacco Settlement Budget Unit #: 367-0106-416 Department: Board of Supervisors Department Head: Board of Supervisors

Program Description:

This fund represents Mariposa County’s portion of money received as a result of a national lawsuit against the major tobacco companies. Funds may used at the Board of Supervisors discretion. This money has been used for the Regional Recreation Complex, the Arts Park, after-school bussing, the Rural Media Arts Program, the purchase of three fire patrol units, and most recently as the County’s contribution to County Service Area #3. In Fiscal Year 2009-10, the Board of Supervisors earmarked $750,000 of this funding as a revenue source for the construction of four fire stations – Bridgeport, Midpines, Fish Camp, and Don Pedro.

Requested Changes:

Tobacco Settlement funds will be transferred to the general fund to pay for one time expenditures like MPUD analysis planned for LAFCO in FY20, a facilities use assessment professional services fee and the remainder will go towards the Facilities Division’s professional services requests..

Recommendation:

The transfer out was added to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Tobacco Settlement Function General Government Activity Administrative

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

367-0106-304.30-00 INTEREST 2,183 1,498 550 550 INTEREST 2,183 1,498 550 550

367-0106-305.67-17 TOBACCO SETTLEMENT - BOS 193,158 187,231 155,000 155,000 STATE REVENUE 193,158 187,231 155,000 155,000

367-0106-309.16-00 TRANSFERS IN 150,000 TRANSFERS IN 150,000

367-0106-399.99-99 BEGINNING FUND BALANCE 141,192 BEGINNING FUND BALANCE 141,192

TOTAL REVENUE 195,341 338,729 155,550 296,742

367-0106-416.07-87 TRANSFERS OUT 347,460 239,174 155,550 296,742 TRANSFERS OUT 347,460 239,174 155,550 296,742

TOTAL EXPENDITURE 347,460 239,174 155,550 296,742

NET COST 152,119 (99,555)

59 Budget Name: Auditor Budget Unit #: 001-0107-421 Department: Auditor Department Head: Luis Mercado

Program Description:

The Auditor is the Chief Financial Officer of the County. The Auditor’s Office is responsible for overseeing all financial activity in the County. Some of the main duties of the Auditor’s Office include assisting in the preparation of the County budget, processing receipts and disbursements for all departments, maintaining property tax rolls & apportioning tax collections to various entities, submitting annual reports to the State Controller, and assisting in the preparation of the County’s financial statements.

Accomplishments:  Implementation of GASB 75-accounting and financial reporting for other post-employment benefits (OPEB)  Training of newly hired and newly promoted employees  Purchase of Adobe Pro Software for the purpose of correcting budget adjustments being submitted to the Board as well as financial document distribution  Timely and accurate financial reporting to State and Federal agencies  Development of a contract tracking spreadsheet for distribution to Departments via the Intranet  Assisted in the creation of the Employee Change of Status form to replace the Payroll Action Form  Assisted with cost recovery efforts for Ferguson Fire and March 2018 Storms.

Goals & Objectives:  Analysis and possible revision of County payroll procedures  Revision of the County’s credit card policy  Work with the Assessor and Tax Collector to upgrade the County’s property tax software  Develop more County financial documents that can be distributed and collected via the Intranet  Send out requests for proposal for an independent CPA firm to perform an annual audit on the Countywide financials in anticipation of the current contract expiring  Participate in the business optimization process in anticipation of potential software upgrades

Requested Changes:

Estimated Auditor revenues are $43,595 and consist of cost plan allocation fees charged to the Mariposa County Superior Court, property tax fees charged to various entities for administration of the property tax roll, fees charged to First Five and MCRCD for accounting services, and rebates from US Bank generated by Cal-Card usage. There is an overall increase to salaries and benefits due to step increases and COLA adjustments for Auditor employees. There is an increase of approximately $1,500 in services and supplies as compared to last year’s Adopted Budget due to higher maintenance fees for the County’s AS400 accounting software. The estimated net cost to General Fund is $996,114 for FY 19/20.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

There were no changes to the Recommended Budget.

60 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Auditor Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0107-307.08-06 AUDITOR SERVICES 10,300 10,173 9,595 9,595 INTERFUND REVENUE 10,300 10,173 9,595 9,595

001-0107-307.82-01 AUDITOR'S FEES 32,578 34,940 34,000 34,000 001-0107-307.82-04 RETURNED CHECK FEES 10 AUDIT & ACCOUNTING FEES 32,578 34,950 34,000 34,000

001-0107-309.16-00 TRANSFERS IN 12,960 TRANSFERS IN 12,960

TOTAL REVENUE 55,838 45,123 43,595 43,595

001-0107-421.01-01 AUDITOR 109,528 109,802 109,802 109,802 001-0107-421.01-02 ASSISTANT AUDITOR 83,257 79,614 84,393 84,393 001-0107-421.01-37 ACCOUNTANT I/II 130,152 136,103 139,081 139,081 001-0107-421.01-87 ACCT. TECH. I,II,III 132,374 143,231 149,094 149,094 001-0107-421.01-88 PAYROLL SPECIALIST 47,719 51,324 54,438 54,438 001-0107-421.01-98 ACCOUNT CLERK III 33,595 36,441 38,626 38,626 AUDITOR SALARIES 536,625 556,515 575,434 575,434

001-0107-421.02-01 EXTRA HELP 001-0107-421.02-30 OVERTIME 1,430 982 001-0107-421.02-35 LONGEVITY PAY 2,500 2,000 2,000 2,000 001-0107-421.02-44 CONFIDENTIAL STIPEND 8,091 8,059 8,337 8,337 001-0107-421.02-45 OUT OF CLASS PAY 282 HOURLY & OTHER COMP 12,303 11,041 10,337 10,337

001-0107-421.03-02 GROUP HEALTH FOR RETIREES 85,884 90,524 91,199 91,199 001-0107-421.03-03 UNEMPLOYMENT 3,983 001-0107-421.03-04 ACCRUED BENEFITS 48,830 3,401 001-0107-421.03-10 SOCIAL SECURITY 38,506 37,075 38,258 38,258 001-0107-421.03-11 MEDICARE 9,035 8,671 8,947 8,947 001-0107-421.03-13 MEDICAL/DENTAL/VISION 69,761 74,678 74,771 74,771 001-0107-421.03-14 RETIREMENT-EMPLOYER 59,002 61,986 64,185 64,185 001-0107-421.03-17 LIFE INSURANCE 446 480 479 479 001-0107-421.03-18 SDI 4,426 4,835 5,014 5,014 001-0107-421.03-19 CASH-CAFETERIA PLAN 29,901 32,305 32,199 32,199 001-0107-421.03-20 UNFUNDED LIABILITY PYMNT 55,162 58,998 69,851 69,851 BENEFITS 404,936 372,953 384,903 384,903

001-0107-421.04-06 COMMUNICATIONS 966 979 1,200 1,200 001-0107-421.04-10 INSURANCE 13,507 13,556 13,164 13,164 001-0107-421.04-15 MEMBERSHIPS 396 696 696 696 001-0107-421.04-17 OFFICE EXPENSE 8,315 9,326 10,000 10,000 001-0107-421.04-18 PROFESSIONAL SERVICES 11,887 3,650 5,100 5,100 001-0107-421.04-21 CALPERS FEES & PENALTIES 311 001-0107-421.04-29 PUBLICATIONS/LEGAL NOTICE 1,031 1,024 1,100 1,100 001-0107-421.04-31 RENTS & LEASES-BUILDINGS 648 696 700 700 001-0107-421.04-34 SP DEPT EXP-EDUCATION INC 400 400 1,000 1,000 001-0107-421.04-50 COUNTY VEHICLE EXPENSE 284 418 500 500 001-0107-421.04-70 RETURNED CHECK CHARGE 10 10 001-0107-421.04-71 COPIER EXPENSE 2,149 2,050 2,150 2,150 001-0107-421.04-80 EQUIPMENT 1,249 1,333 2,000 2,000 001-0107-421.04-81 SOFTWARE 21,933 24,377 25,125 25,125 001-0107-421.04-88 FUEL EXPENSE 51 300 300 001-0107-421.04-90 TRAINING & SEMINARS 959 2,734 6,000 6,000 001-0107-421.04-91 PRIVATE VEHICLE USE 216 50 AUDITOR SERVICES 63,950 61,661 69,035 69,035

TOTAL EXPENDITURE 1,017,814 1,002,170 1,039,709 1,039,709

NET COST 961,976 957,047 996,114 996,114

61 Budget Name: Treasurer Tax Collector Budget Unit #: 001-0108-422 Department: Treasurer Tax Collector Department Head: Keith Williams

Program Description:

The office of Treasurer – Tax Collector is committed to providing exceptional customer service to the taxpayers. The staff is dedicated to providing assistance in a professional and friendly manner using their many years of experience to resolve taxpayer issues. As County Treasurer, I am committed to the safe investment of county funds using safety, liquidity and yield as guidelines.

The Treasurer is responsible for the banking and safekeeping of County funds, and receives deposits from all County departments. Funds deposited in the County Treasury are pooled for investment purposes. The Treasurer is responsible for over 100 million in funds that pass through the Treasury annually and an investment portfolio that averages 45 million a year.

The Tax Collector is responsible for billing and collecting secured, unsecured, and supplemental taxes. Approximately 14,000 tax bills are mailed annually. In addition, the office manages the collection for over 600 active Transient Tax Occupancy tax certificates each month.

Goals:  New Tax System Conversion.  Improve and promote on-line TOT payments  Improve Collections.

Accomplishments:  Airbnb Contract.  On-line TOT Submission and Payment.  NACO, CSAC Tax Intercept Program.  Lock Box Implementation.

Requested Changes:

Revenue is going down slightly primarily due to elimination of transfers. Extra Help was eliminated. Equipment increased by $5,000 to purchase security camera upgrades.

Recommendation:

Tourism 1% revenue increased by $15,000 to reflect current trends. A transfer in from Fund 390 Tax Collector’s Cost of $9,000 was added. All other revenue and appropriations remain consistent with the requested budget.

Final Budget Changes:

There were no changes to the Recommended Budget.

62 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Treasurer-Tax Collector Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0108-307.80-03 TAX COLLECTOR FEES 17,165 21,664 20,000 20,000 001-0108-307.80-07 TOURISM IMPROVE 1% ADMIN 8,250 14,200 24,000 24,000 ASSESSMENT & TAX COLL FEE 25,415 35,864 44,000 44,000

001-0108-307.82-02 INVESTMENT FEES 132,399 139,440 143,500 143,500 001-0108-307.82-04 RETURNED CHECK FEES 1,140 1,660 1,500 1,500 AUDIT & ACCOUNTING FEES 133,539 141,100 145,000 145,000

001-0108-308.11-47 BOND DELINQUENT FEE RECOV 4,286 5,000 5,000 MISCELLANEOUS REVENUE 4,286 5,000 5,000

001-0108-309.16-00 TRANSFERS IN 9,000 9,000 TRANSFERS IN 9,000 9,000

TOTAL REVENUE 158,954 181,250 203,000 203,000

001-0108-422.01-01 TREASURER/TAX-COLLECTOR 103,866 103,866 103,866 103,866 001-0108-422.01-03 CHIEF DEPUTY TREAS/TC 70,375 75,218 75,957 75,957 001-0108-422.01-68 DEPUTY TREAS/PUBLIC ADMIN 53,353 58,701 62,346 62,346 001-0108-422.01-87 ACCT. TECH. I/II/III 32,886 48,569 54,649 54,649 TREASURER SALARIES 260,480 286,354 296,818 296,818

001-0108-422.02-01 EXTRA HELP 17,051 98 001-0108-422.02-30 OVERTIME 560 525 500 500 001-0108-422.02-35 LONGEVITY PAY 500 500 500 500 HOURLY & OTHER COMP 18,111 1,123 1,000 1,000

001-0108-422.03-02 GROUP HEALTH FOR RETIREES 40,924 32,149 35,399 35,399 001-0108-422.03-10 SOCIAL SECURITY 15,376 17,038 17,745 17,745 001-0108-422.03-11 MEDICARE 3,864 3,986 4,150 4,150 001-0108-422.03-13 MEDICAL/DENTAL/VISION 48,163 54,586 54,693 54,693 001-0108-422.03-14 RETIREMENT-EMPLOYER 28,830 31,835 33,092 33,092 001-0108-422.03-17 LIFE INSURANCE 226 233 232 232 001-0108-422.03-18 SDI 1,505 1,835 1,935 1,935 001-0108-422.03-19 CASH-CAFETERIA PLAN 5,825 5,747 5,636 5,636 001-0108-422.03-20 UNFUNDED LIABILITY PYMNT 27,070 35,041 36,013 36,013 BENEFITS 171,783 182,450 188,895 188,895

001-0108-422.04-06 COMMUNICATIONS 433 435 450 450 001-0108-422.04-07 POSTAGE 150 500 500 001-0108-422.04-10 INSURANCE 8,337 8,104 7,830 7,830 001-0108-422.04-12 MAINTENANCE OF EQUIPMENT 859 859 550 550 001-0108-422.04-15 MEMBERSHIPS 550 700 700 700 001-0108-422.04-17 OFFICE EXPENSE 6,328 6,391 7,600 7,600 001-0108-422.04-18 PROFESSIONAL SERVICES 39,815 39,815 40,000 40,000 001-0108-422.04-29 PUBLICATIONS/LEGAL NOTICE 10,961 14,671 14,500 14,500 001-0108-422.04-30 RENTS & LEASES-EQUIPMENT 6,535 5,993 6,000 6,000 001-0108-422.04-31 RENTS & LEASES-BUILDINGS 645 174 174 174 001-0108-422.04-33 INVESTMENT CHARGES 22,055 22,024 23,950 23,950 001-0108-422.04-35 TREASURER OVER & SHORT (20) 001-0108-422.04-36 TAX DOC PRINTING 15,176 15,195 16,500 16,500 001-0108-422.04-50 COUNTY VEHICLE EXPENSE 38 500 500 001-0108-422.04-52 BOND DELINQUENT FEES 5,000 5,000 001-0108-422.04-70 RETURNED CHECK CHARGE 435 695 550 550 001-0108-422.04-71 COPIER EXPENSE 2 001-0108-422.04-80 EQUIPMENT 5,000 5,000 001-0108-422.04-81 SOFTWARE 20,999 22,400 22,390 22,390 001-0108-422.04-91 PRIVATE VEHICLE USE 100 100 TREASURER/TAX-COLL SERV 133,110 137,644 152,294 152,294

TOTAL EXPENDITURE 583,484 607,571 639,007 639,007

NET COST 424,530 426,321 436,007 436,007

63 Budget Name: Assessor-Recorder Budget Unit #: 001-0109-423 Department: Assessor-Recorder Department Head: Vince Kehoe

Program Description:

The Assessor is a constitutionally elected official whose main duty is to set values on properties. The Assessor’s Office is responsible for the discovery and assessment of all taxable property located within the County. Current programs include: re-evaluation of those properties experiencing certain types of ownership changes, new construction, valuation of certain other types of property, and granting exemptions where applicable.

The Recorder is responsible for creating and maintaining permanent records of all recorded documents that serve as a legal basis for determining real property ownership, recording mining location notices, providing annual proof of labor for determining taxable personal property, and is the local Registrar of Vital Statistics.

Requested Changes:

Assessor salaries increased by $75,159, which is currently being scrutinized for accuracy. Several staffing adjustments in FY19 may have resulted in the current disparity between FY19 and FY20 salary budgets. Training increased by $3,000 to ensure adequate funds for new staff and staff in new positions, in addition to ongoing training support for all other staff.

Recommendation:

Salaries and benefits were decreased by approximately $75,000 to eliminate an additional position for which budget was set aside but that was not needed nor allocated. Approximately $10,000 was added to memberships, training and seminars, and private vehicle use for staff training and certification requirements. $3,600 was added to equipment and office expenses to support the installation and maintenance of a door alarm system for the offices.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Assessor-Recorder Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0109-307.16-01 COPY FEES 22,246 21,030 17,000 17,000 TRANSFERS IN 22,246 21,030 17,000 17,000

001-0109-307.80-02 ASSESSOR'S FEES 10,714 10,791 7,500 7,500 ASSESSMENT & TAX COLL FEE 10,714 10,791 7,500 7,500

001-0109-307.95-01 RECORDING FEES GC27361 53,247 48,391 52,000 52,000 001-0109-307.95-02 SB2 ADMINISTRATION FEES 6,651 13,201 14,000 14,000 001-0109-307.95-03 OPEN EVERY BUSINESS DAY 4,430 3,992 4,500 4,500 001-0109-307.95-04 INDEXED WITHIN TWO DAYS 4,430 3,992 4,500 4,500 001-0109-307.95-10 EACH ADDL PAGE GC27361 13,013 12,188 11,000 11,000 RECORDING FEES 81,771 81,764 86,000 86,000

TOTAL REVENUE 114,731 113,585 110,500 110,500

64 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0109-423.01-01 ASSESSOR - RECORDER 103,866 102,741 103,866 103,866 001-0109-423.01-02 ASSISTANT ASSESSOR 5,755 70,436 71,424 71,424 001-0109-423.01-03 AUDITOR - APPRAISER 43,510 63,622 63,622 001-0109-423.01-57 APPRAISER I/II/III 160,777 111,425 116,444 116,444 001-0109-423.01-61 CADASTRAL DRAFT TECH I 44,067 19,059 001-0109-423.01-62 CADASTRAL DRAFT TECH II 29,978 53,200 53,200 001-0109-423.01-63 ASSESSMENT OFFICE MANAGER 60,070 61,871 62,479 62,479 001-0109-423.01-95 ASSESSMENT REC CLERK I/II 120,464 80,129 79,739 79,739 001-0109-423.01-96 ASSESSMENT REC CLERK III 28,806 84,272 93,463 93,463 ASSESSOR SALARIES 523,805 603,421 644,237 644,237

001-0109-423.02-01 EXTRA HELP 15,216 15,216 001-0109-423.02-30 OVERTIME 8 001-0109-423.02-35 LONGEVITY PAY 6,644 7,056 7,465 7,465 001-0109-423.02-45 OUT OF CLASS PAY 7,652 HOURLY & OTHER COMP 14,304 7,056 22,681 22,681

001-0109-423.03-02 GROUP HEALTH FOR RETIREES 58,408 65,829 77,623 77,623 001-0109-423.03-04 ACCRUED BENEFITS 1,202 001-0109-423.03-10 SOCIAL SECURITY 33,982 39,384 42,143 42,143 001-0109-423.03-11 MEDICARE 7,947 9,211 9,871 9,871 001-0109-423.03-13 MEDICAL/DENTAL/VISION 86,696 89,354 85,412 85,412 001-0109-423.03-14 RETIREMENT-EMPLOYER 58,599 67,751 72,422 72,422 001-0109-423.03-17 LIFE INSURANCE 383 433 451 451 001-0109-423.03-18 SDI 4,324 5,361 5,749 5,749 001-0109-423.03-19 CASH-CAFETERIA PLAN 20,142 32,353 35,026 35,026 001-0109-423.03-20 UNFUNDED LIABILITY PYMNT 60,040 66,379 85,010 85,010 BENEFITS 330,521 377,257 413,707 413,707

001-0109-423.04-06 COMMUNICATIONS 2,158 2,228 2,400 2,400 001-0109-423.04-10 INSURANCE 12,135 11,841 10,840 10,840 001-0109-423.04-12 MAINTENANCE OF EQUIPMENT 2,230 1,387 1,470 1,470 001-0109-423.04-15 MEMBERSHIPS 781 856 1,550 1,550 001-0109-423.04-17 OFFICE EXPENSE 19,376 17,987 19,609 19,609 001-0109-423.04-50 COUNTY VEHICLE EXPENSE 1,750 4,169 2,500 2,500 001-0109-423.04-70 NSF CHARGES 10 20 20 001-0109-423.04-71 COPIER EXPENSE 1,895 3,224 2,300 2,300 001-0109-423.04-80 EQUIPMENT 1,347 888 4,200 4,200 001-0109-423.04-81 SOFTWARE 2,415 2,536 3,000 3,000 001-0109-423.04-88 FUEL EXPENSE 277 396 1,000 1,000 001-0109-423.04-90 TRAINING & SEMINARS 3,167 3,859 16,000 16,000 001-0109-423.04-91 PRIVATE VEHICLE USE 85 633 1,500 1,500 ASSESSOR SERVICES 47,626 50,004 66,389 66,389

TOTAL EXPENDITURE 916,256 1,037,738 1,147,014 1,147,014

NET COST 801,525 924,153 1,036,514 1,036,514

65 Budget Name: Yosemite West Bond Admin. Budget Unit #: 305-0110-425 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

Residents in the Yosemite West area approved an assessment through the Proposition 218 process in Fiscal Year 2004- 05. The bond assessments allow for annual reimbursement of administrative costs performed by the Auditor and Treasurer. Funds collected for these purposes are deposited into this fund and will be used to pay claims submitted by the Auditor and Treasurer for administrative costs.

Requested Changes:

Appropriations are requested in amounts that correspond with anticipated revenue and estimated administrative costs.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Yosemite West Bond Admin Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

305-0110-304.30-00 INTEREST 68 (37) 75 75 INTEREST 68 (37) 75 75

305-0110-307.80-04 ASSESSMENT FEES 187 18 ASSESSMENT & TAX COLL FEE 187 18

305-0110-309.16-00 TRANSFERS IN 9,000 9,000 9,000 TRANSFERS IN 9,000 9,000 9,000

305-0110-399.99-99 BEGINNING FUND BALANCE 2,416 BEGINNING FUND BALANCE 2,416

TOTAL REVENUE 255 8,981 9,075 11,491

305-0110-425.04-20 PROFESSIONAL SERVICES 8,418 8,549 9,075 11,491 SERVICES & SUPPLIES 8,418 8,549 9,075 11,491

TOTAL EXPENDITURE 8,418 8,549 9,075 11,491

NET COST 8,163 (432)

66 Budget Name: County Counsel Budget Unit #: 001-0113-431 Department: County Counsel Department Head: Steve Dahlem

Program Description:

County Counsel provides legal services to the Board of Supervisors and County officials. County Counsel is a statutory officer appointed by the Board of Supervisors and serves a four-year term. Legal services include providing legal opinions and advice, and preparing or reviewing contracts, leases, ordinances and resolutions. As legal advisor to the Board of Supervisors, County Counsel attends all Board meetings, both public and closed sessions. County Counsel handles civil litigation involving the County or its officers either directly, or by supervising private attorneys hired by the County. County Counsel also reviews all liability insurance claims against the County and makes recommendations on such to the County Administrative Officer and the Human Resources Director /Risk Manager. Legal services are provided to outside agencies that the Board of Supervisors serve on – Yosemite Area Regional Transportation System (YARTS), First 5 of Mariposa County, Area 12 Agency on Aging and the Mariposa County Water Agency.

Accomplishments:  Managed all claims and litigation filed for and against the County.  Handled all code compliance cases referred by Development Services.  Reviewed all ordinances, resolutions and contracts entered into by the County for legal sufficiency.

Goals & Objectives:  Provide responsive legal advice and client service.  Provide critical assistance to the Board and to County offices to enable them to carry out their policy goals.  Provide assertive representation in civil litigation and administrative hearings.  Provide prompt and effective assistance in negotiation and drafting of contracts and other legal documents.  Continue to be a key member of the County’s leadership team.

Requested Changes:

An increase in revenue is anticipated because the public guardian/conservator cases and the child welfare cases will be brought back in-house contingent on filling the new position of Assistant County Counsel. Recovery of funds is anticipated this fiscal year for a code enforcement case that was budgeted in last fiscal year. Minor adjustments in other line items are requested based on historical trends and expectations for the coming year.

Recommendation:

Additional salary and benefits were added to accommodate the qualifications of the applicant pool for the new Assistant County Counsel.

Final Budget Changes:

Increased Assistant County Counsel salary by $17,222 to correct error in budget.

67 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit County Counsel Function General Government Activity Counsel

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0113-307.08-05 COUNSEL COUNSEL SERVICES 21,165 1,200 52,500 52,500 INTERFUND REVENUE 21,165 1,200 52,500 52,500

001-0113-308.11-00 MISCELLANEOUS REVENUE 19 001-0113-308.11-09 ENFORCEMENT 45,000 95,000 95,000 MISCELLANEOUS REVENUE 45,019 95,000 95,000

TOTAL REVENUE 66,184 1,200 147,500 147,500

001-0113-431.01-01 COUNTY COUNSEL 151,668 151,668 151,668 151,668 001-0113-431.01-05 ASSISTANT COUNTY COUNSEL 109,243 126,465 001-0113-431.01-67 LEGAL EXECUTIVE ASSISTANT 64,990 66,940 67,598 67,598 COUNTY COUNSEL SALARIES 216,658 218,608 328,509 345,731

001-0113-431.02-01 EXTRA HELP 8,813 4,934 17,414 17,414 001-0113-431.02-35 LONGEVITY PAY 5,849 6,025 6,084 6,084 001-0113-431.02-44 CONFIDENTIAL STIPEND 1,950 2,008 2,028 2,028 001-0113-431.02-46 ACTING ASSIGNMENT PAY 10,111 2,528 HOURLY & OTHER COMP 26,723 15,495 25,526 25,526

001-0113-431.03-02 GROUP HEALTH FOR RETIREES 6,403 6,573 7,028 7,028 001-0113-431.03-10 SOCIAL SECURITY 12,555 11,822 20,549 20,549 001-0113-431.03-11 MEDICARE 3,457 3,304 5,306 5,306 001-0113-431.03-13 MEDICAL/DENTAL/VISION 29,466 30,224 44,668 44,668 001-0113-431.03-14 RETIREMENT-EMPLOYER 24,580 24,930 39,184 39,184 001-0113-431.03-17 LIFE INSURANCE 185 185 184 184 001-0113-431.03-18 SDI 692 750 1,941 1,941 001-0113-431.03-19 CASH-CAFETERIA PLAN 238 001-0113-431.03-20 UNFUNDED LIABILITY PYMNT 21,452 27,713 38,898 38,898 BENEFITS 99,028 105,501 157,758 157,758

001-0113-431.04-10 INSURANCE 25,278 25,254 23,415 23,415 001-0113-431.04-15 MEMBERSHIPS 3,425 4,013 4,572 4,572 001-0113-431.04-17 OFFICE EXPENSE 3,003 3,039 3,000 3,000 001-0113-431.04-18 PROFESSIONAL SERVICES 19,330 78,138 30,000 30,000 001-0113-431.04-33 BOOKS 5,672 6,745 12,630 12,630 001-0113-431.04-46 ENFORCEMENT 53,692 16,610 001-0113-431.04-50 COUNTY VEHICLE EXPENSE 76 250 250 001-0113-431.04-80 EQUIPMENT 2,036 001-0113-431.04-81 SOFTWARE 1,377 001-0113-431.04-88 FUEL EXPENSE 200 200 001-0113-431.04-90 TRAINING & SEMINARS 5,538 7,118 8,000 8,000 001-0113-431.04-91 PRIVATE VEHICLE USE 912 1,545 2,300 2,300 COUNTY COUNSEL SERVICES 116,850 145,951 84,367 84,367

TOTAL EXPENDITURE 459,259 485,555 596,160 613,382

NET COST 393,075 484,355 448,660 465,882

68 Budget Name: Cash Difference – Tax Collector Budget Unit #: 364-0114-420 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

This fund accounts for any overages that may be collected and are not detected at the time the payment is processed for property tax collections. Conversely, this fund may also be used to correct any underpayments that are not detected at the time the payment is processed.

Requested Changes:

Appropriations are adjusted based on the estimated year-end fund balance. The line item Discount on Tax Due is to cover shortages of less than $10 on tax bills.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Cash Difference-Treasurer Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

364-0114-308.01-50 CASH DIFFERENCE-TAX COLL 300 113 400 400 MISCELLANEOUS REVENUE 300 113 400 400

364-0114-399.99-99 BEGINNING FUND BALANCE 1,253 1,399 BEGINNING FUND BALANCE 1,253 1,399

TOTAL REVENUE 300 113 1,653 1,799

364-0114-420.04-33 DISCOUNT ON TAX DUE 387 625 1,653 1,799 SERVICES AND SUPPLIES 387 625 1,653 1,799

TOTAL EXPENDITURE 387 625 1,653 1,799

NET COST 87 512

69 Budget Name: Human Resources/Risk Management Budget Unit #: 001-0115-441 Department: Human Resources Department Head: Kimberly Williams

Program Description: The County’s Human Resources and Risk Management Department is responsible for: maintaining and updating the County’s classification and compensation system; overseeing employee and labor relations, including collective bargaining; administering the County’s recruitment process; managing the County’s risk management program; developing, administering and conducting Countywide training programs; maintaining and processing employee personnel records; and making recommendations to the Board of Supervisors regarding operational, policy guidance and other personnel matters. Mariposa County’s Human Resources programs are operated to provide equal employment opportunities to all applicants and employees.

Accomplishments:  Successful hire of a Human Resources Director.  Successfully completed labor negotiations with the DSA and SMA bargaining units.  Coordinated and completed on-site training for department heads, supervisors, and managers (Alcohol/Drug Reasonable Suspicion Training; Supervisor’s Guide to Public Sector Employment; and Understanding our Unconscious Bias [scheduled for May 23, 2019]).  Revamped the hiring and onboarding process and replaced personnel action forms with a simplified electronic form.  Updated the County’s Telework Policy.  Moved all personnel records online.  Registered all County employees for an online training library of 600+ courses.

Goals and Objectives:  Engage in successful negotiations with the SEIU and MCMCO bargaining units.  Complete Compensation Study.  Coordinate and complete mandated harassment prevention training for all employees.  Offer more on-site training for managers, supervisors, and lead workers.  Expand intranet presence, move more HR resources online, and reduce administrative burdens on County offices through continued process improvements.  Continue to cut Workers’ Compensation costs.

Requested Changes: The 60% permanent part-time Office Assistant II position was eliminated in the latter part of the 2018/2019 fiscal year with salary savings transferred to extra-help for clerical support staff. There is a continued need for clerical support and an increase is requested for extra-help staff. Increases are requested for additional membership participation for staff’s continued professional development; to support scanning expenses as the department is journeying towards a paperless environment; to contract with a labor negotiator to obtain successor agreements with two bargaining units; to support the gained interest in the BRAVO! Award Program; to purchase two laptops for telecommuting staff; and to support the NeoGov online employment application system and Trakstar online appraisal system.

Continued funding is requested for consultation costs for classification work and on-site County-wide professional development training for supervisors, managers, and lead workers. The elimination of funding for County vehicle use and associated fuel expense is requested.

Recommendation: This budget is recommended as submitted.

Final Budget Changes:

There were no changes to the Recommended Budget.

70 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Personnel Function General Government Activity Personnel

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0115-308.11-00 MISCELLANEOUS REVENUE 15 MISCELLANEOUS REVENUE 15

TOTAL REVENUE 15

001-0115-441.01-01 HR DIRECTOR/RISK MANAGER 25,967 86,555 103,866 103,866 001-0115-441.01-09 ADMINISTRATIVE ANALYST I 65,027 001-0115-441.01-86 ADMIN ANALYST II - CF 71,630 75,951 75,951 001-0115-441.01-91 SENIOR ADMIN ANALYST 80,930 83,311 84,130 84,130 001-0115-441.01-96 SENIOR OFFICE ASSISTANT 31,936 001-0115-441.01-98 OFFICE ASSISTANT I/II 16,792 HUMAN RESOURCES SALARIES 203,860 258,288 263,947 263,947

001-0115-441.02-01 EXTRA HELP 7,772 21,000 21,000 001-0115-441.02-35 LONGEVITY PAY 8,421 8,644 8,572 8,572 001-0115-441.02-44 CONFIDENTIAL STIPEND 5,299 5,296 4,802 4,802 HOURLY & OTHER COMP 13,720 21,712 34,374 34,374

001-0115-441.03-02 GROUP HEALTH FOR RETIREES 4,222 4,248 4,552 4,552 001-0115-441.03-03 UNEMPLOYMENT 1,350 001-0115-441.03-04 ACCRUED BENEFITS 2,750 4,784 001-0115-441.03-10 SOCIAL SECURITY 13,596 17,363 17,380 17,380 001-0115-441.03-11 MEDICARE 3,180 4,163 4,370 4,370 001-0115-441.03-13 MEDICAL/DENTAL/VISION 39,695 43,514 39,161 39,161 001-0115-441.03-14 RETIREMENT-EMPLOYER 23,435 29,608 30,340 30,340 001-0115-441.03-17 LIFE INSURANCE 229 283 254 254 001-0115-441.03-18 SDI 1,863 1,877 1,734 1,734 001-0115-441.03-19 CASH-CAFETERIA PLAN 6,293 7,144 6,293 6,293 001-0115-441.03-20 UNFUNDED LIABILITY PYMNT 27,442 30,510 33,018 33,018 BENEFITS 122,705 144,844 137,102 137,102

001-0115-441.04-06 COMMUNICATIONS 537 544 720 720 001-0115-441.04-10 INSURANCE 5,008 5,549 4,614 4,614 001-0115-441.04-15 MEMBERSHIPS 500 88 1,000 1,000 001-0115-441.04-17 OFFICE EXPENSE 4,939 4,088 6,500 6,500 001-0115-441.04-18 PROFESSIONAL SERVICES 49,407 42,486 50,000 50,000 001-0115-441.04-19 SEIU ISSUES 38,607 2,119 32,500 32,500 001-0115-441.04-20 MCMCO ISSUES 27,569 3,344 32,500 32,500 001-0115-441.04-21 DSA ISSUES 245 34,928 5,000 5,000 001-0115-441.04-22 SMA ISSUES 140 27,565 5,000 5,000 001-0115-441.04-26 RECRUITMENT CHARGES 3,912 2,500 2,500 001-0115-441.04-29 PUBLICATIONS/LEGAL NOTICE 3,865 3,047 4,250 4,250 001-0115-441.04-31 RENTS & LEASES OF BLDG 12,429 12,740 15,000 15,000 001-0115-441.04-34 BRAVO PROGRAM 5,399 4,983 8,000 8,000 001-0115-441.04-50 COUNTY VEHICLE EXPENSE 38 001-0115-441.04-60 UTILITIES 2,012 2,066 3,000 3,000 001-0115-441.04-70 NSF CHARGES 10 001-0115-441.04-71 COPIER EXPENSE 1,989 2,094 2,400 2,400 001-0115-441.04-80 EQUIPMENT 130 001-0115-441.04-81 SOFTWARE 26,340 28,816 35,000 35,000 001-0115-441.04-90 TRAINING & SEMINARS 1,845 2,598 2,500 2,500 001-0115-441.04-91 PRIVATE VEHICLE USE 187 560 500 500 001-0115-441.04-97 COUNTY-WIDE TRAINING 6,977 5,454 6,500 6,500 HUMAN RESOURCES SERVICES 187,995 187,159 217,484 217,484

TOTAL EXPENDITURE 528,280 612,003 652,907 652,907

NET COST 528,265 612,003 652,907 652,907

71 Budget Name: Recorders Modernization Budget Unit #: 379-0116-640 Department: Assessor/Recorder Department Head: Vincent P Kehoe

Program Description:

Fees collected by statute on recordings are deposited into this fund and are required to be used to offset the costs of document recording and/or support for this service.

Requested Changes:

Social Security Truncation fund (419) loan has been paid in full as of the 18-19 Budget. No budget was requested. The Transfer In line item represented a partial repayment from the Social Security Truncation Fund (419) for the purchase of software to remove the first five digits of social security numbers from recorded documents and create a “public record” document. Appropriation adjustments are based on available revenue, the estimated year-end fund balance and anticipated equipment maintenance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Recorder's Modernization Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

379-0116-304.30-00 INTEREST 766 1,184 500 500 INTEREST 766 1,184 500 500

379-0116-307.95-06 RECORDERS MODERNIZATION 17,919 16,795 16,500 16,500 RECORDING FEES 17,919 16,795 16,500 16,500

379-0116-309.16-00 TRANSFERS IN 5,000 1,018 TRANSFERS IN 5,000 1,018

379-0116-399.99-99 BEGINNING FUND BALANCE 73,237 76,254 BEGINNING FUND BALANCE 73,237 76,254

TOTAL REVENUE 23,685 18,997 90,237 93,254

379-0116-640.04-12 MAINTENANCE OF EQUIPMENT 17,585 17,699 19,000 19,000 379-0116-640.04-16 MISCELLANEOUS EXPENSE 71,237 74,254 SERVICES & SUPPLIES 17,585 17,699 90,237 93,254

TOTAL EXPENDITURE 17,585 17,699 90,237 93,254

NET COST (6,100) (1,298)

72 Budget Name: Recorder Cash Difference Budget Unit #: 386-0117-641 Department: Assessor/Recorder Department Head: Vincent P Kehoe

Program Description:

This fund accounts for any overages for recording fees that go undetected at the time of collection. Conversely, this fund may also be used to correct any underpayment for recording fees that are not detected at the time the payment is processed.

Requested Changes:

The Miscellaneous Expense line item is adjusted to balance with the estimated year-end fund balance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Recorder Cash Difference Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

386-0117-308.01-51 RECORDER - LIENS (64) 108 230 230 386-0117-308.01-52 RECORDER - OVER & SHORT 10 386-0117-308.01-53 TAX SALE DEED/RECISSION 42 1,527 1,200 1,200 MISCELLANEOUS REVENUE (12) 1,635 1,430 1,430

386-0117-399.99-99 BEGINNING FUND BALANCE 2,136 2,290 BEGINNING FUND BALANCE 2,136 2,290

TOTAL REVENUE (12) 1,635 3,566 3,720

386-0117-641.04-16 MISCELLANEOUS EXPENSE 1,513 3,566 3,720 SPECIAL DEPARMENTAL EXP 1,513 3,566 3,720

TOTAL EXPENDITURE 1,513 3,566 3,720

NET COST 12 (122)

73 Budget Name: Micro-Conversion Budget Unit #: 389-0118-642 Department: Assessor/Recorder Department Head: Vincent P Kehoe

Program Description:

By statute a portion of recording fees collected are deposited into this fund and must be used for micrographics costs.

Requested Changes:

The Professional Services line item contains appropriations to continue with the preservation of historical records. Budget is being requested slightly higher because of Production costs at the plant. The Miscellaneous Expense line item is used to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Microconversion-Recorder Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

389-0118-304.30-00 INTEREST 330 429 200 200 INTEREST 330 429 200 200

389-0118-307.95-07 MICRO CONVERSION FEES 4,734 4,323 4,500 4,500 RECORDING FEES 4,734 4,323 4,500 4,500

389-0118-399.99-99 BEGINNING FUND BALANCE 24,892 20,896 BEGINNING FUND BALANCE 24,892 20,896

TOTAL REVENUE 5,064 4,752 29,592 25,596

389-0118-642.04-16 MISCELLANEOUS EXPENSE 16,592 12,596 389-0118-642.04-18 PROFESSIONAL SERVICES 5,000 6,568 7,000 7,000 389-0118-642.04-80 EQUIPMENT 1,899 3,499 6,000 6,000 SERVICES & SUPPLIES 6,899 10,067 29,592 25,596

TOTAL EXPENDITURE 6,899 10,067 29,592 25,596

NET COST 1,835 5,315

74 Budget Name: Tax Collectors Cost Budget Unit #: 390-0119-643 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

By statute, fees are collected by the Tax Collector and deposited into this fund from the administration of certain tax collection programs. The money must be used to offset tax collection costs.

Requested Changes:

Appropriations are adjusted based on prior year actual costs and anticipated service demands. The Miscellaneous expense line item is increased to balance the fund. A transfer to the Treasurer/Tax Collector budget is requested to help cover the cost of delinquent statements.

Recommendation:

A transfer out to the general fund was included in the recommended budget.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Tax Collector Cost Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

390-0119-304.30-00 INTEREST 758 1,491 750 750 INTEREST 758 1,491 750 750

390-0119-307.80-05 TAX COLLECTOR'S COST 31,234 31,440 30,700 30,700 ASSESSMENT & TAX COLL FEE 31,234 31,440 30,700 30,700

390-0119-399.99-99 BEGINNING FUND BALANCE 87,798 102,709 BEGINNING FUND BALANCE 87,798 102,709

TOTAL REVENUE 31,992 32,931 119,248 134,159

390-0119-643.04-07 POSTAGE 2,100 2,000 2,500 2,500 390-0119-643.04-16 MISCELLANEOUS EXPENSE 56 86,148 101,059 390-0119-643.04-29 PUBLICATIONS/LEGAL NOTICE 4,662 315 13,000 13,000 390-0119-643.04-80 EQUIPMENT 1,700 1,700 390-0119-643.04-90 TRAINING & SEMINARS 4,812 4,550 6,000 6,000 390-0119-643.04-91 PRIVATE VEHICLE USE 351 841 900 900 SERVICES & SUPPLIES 11,981 7,706 110,248 125,159

390-0119-643.07-87 TRANSFERS OUT 9,000 9,000 TRANSFERS OUT 9,000 9,000

TOTAL EXPENDITURE 11,981 7,706 119,248 134,159

NET COST (20,011) (25,225)

75 Budget Name: County Clerk Budget Unit #: 001-0120-452 Department: County Clerk Department Head: Keith Williams

Program Description:

The County Clerk’s mission is to provide exceptional customer service when assisting the public. The staff is dedicated to providing this assistance in a professional and friendly manner, using their many years of experience to ensure the best in effective customer service.

The Mariposa County Clerk Department is responsible for a large array of public services. Marriage licenses, U.S. passport applications, Fictitious Business Name Statements, Notary Public Filings, and Statements of Economic Interests are all processed and maintained at the County Clerk’s office.

Accomplishments:  Supported the November 2018 Election functions.  Cal Voter support for Elections.  Conflict of Interest.

Goals and Objectives  Provide support for Presidential Primary Election.  Purchase new software options for Fictitious Business Name and Notary filing functions.  Purchase Form 700 online software.

Requested Changes:

The overall budget is increasing slightly due to insurance and salaries.

Recommendation:

Clerks fees increased by $2,000 and microfilm costs decreased by $750.

Final Budget Changes:

There were no changes to the Recommended Budget.

76 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit County Clerk Function General Government Activity Elections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0120-307.90-02 CLERKS FEES 27,546 29,503 27,000 27,000 001-0120-307.90-03 PASSPORT EXPRESS MAILING 266 126 500 500 CIVIL PROCESS SERVICES 27,812 29,629 27,500 27,500

TOTAL REVENUE 27,812 29,629 27,500 27,500

001-0120-452.01-84 ELECTIONS CLERK I/II 46,349 47,739 48,208 48,208 001-0120-452.01-97 ACCOUNT CLERK I/II 38,464 14,847 33,763 33,763 COUNTY CLERK SALARIES 84,813 62,586 81,971 81,971

001-0120-452.02-01 EXTRA HELP 13,025 001-0120-452.02-30 OVERTIME 546 001-0120-452.02-35 LONGEVITY PAY 500 500 500 500 HOURLY & OTHER COMP. 1,046 13,525 500 500

001-0120-452.03-02 GROUP HEALTH FOR RETIREES 8,423 8,497 9,103 9,103 001-0120-452.03-04 ACCRUED BENEFITS 3,068 001-0120-452.03-10 SOCIAL SECURITY 5,093 3,832 4,960 4,960 001-0120-452.03-11 MEDICARE 1,191 1,085 1,160 1,160 001-0120-452.03-13 MEDICAL/DENTAL/VISION 21,172 17,237 25,715 25,715 001-0120-452.03-14 RETIREMENT-EMPLOYER 9,425 7,001 9,153 9,153 001-0120-452.03-17 LIFE INSURANCE 52 35 52 52 001-0120-452.03-18 SDI 820 633 830 830 001-0120-452.03-19 CASH-CAFETERIA PLAN 416 230 001-0120-452.03-20 UNFUNDED LIABILITY PYMNT 8,121 9,184 9,961 9,961 BENEFITS 54,713 50,802 60,934 60,934

001-0120-452.04-06 COMMUNICATIONS 34 37 40 40 001-0120-452.04-07 POSTAGE 1,200 1,700 1,850 1,850 001-0120-452.04-10 INSURANCE 1,595 1,631 1,739 1,739 001-0120-452.04-15 MEMBERSHIPS 350 400 400 400 001-0120-452.04-17 OFFICE EXPENSE 1,297 731 1,700 1,700 001-0120-452.04-31 RENTS & LEASES-BUILDINGS 162 174 174 174 001-0120-452.04-35 MICROFILM 1,500 750 750 001-0120-452.04-70 NSF CHARGES 10 001-0120-452.04-71 COPIER EXPENSE 1,515 2,195 1,600 1,600 001-0120-452.04-81 SOFTWARE 6,046 5,768 14,123 14,123 001-0120-452.04-90 TRAINING & SEMINARS (20) 678 900 900 001-0120-452.04-91 PRIVATE VEHICLE USE 172 300 300 COUNTY CLERK SERVICES 12,189 14,986 23,576 23,576

TOTAL EXPENDITURE 152,761 141,899 166,981 166,981

NET COST 124,949 112,270 139,481 139,481

77 Budget Name: Elections Budget Unit #: 001-0121-453 Department: County Clerk Department Head: Keith Williams

Program Description:

The Elections Office is dedicated to ensuring that all eligible voters are able to exercise their right to vote, and strives for the highest degree of integrity to ensure public confidence in the election process.

The Election Department is a division of the County Clerk’s office and is overseen by the Registrar of Voters. The staff of the Elections Department is responsible for all aspects of voting and elections, including: registering new voters, updating voter information, maintaining the voter registration file, arranging for all polling locations recruiting and training polling place workers, administering federal, state, and local elections, informing candidates of nomination processes and campaign reporting laws, and processing filed candidate and campaign statements.

Accomplishments:  Conducted General Election.  Installed and used new Voting Systems.

Goals and Objectives:  Prepare and conduct a successful Presidential Primary.  Prepare for VCA All County Vote-by-Mail.  Install and use Ballot on Demand printing.

Requested Changes:

State reimbursement for new equipment increased by $22,125, while candidate filing fees went down by $3,500. A new Elections Clerk I/II was requested. Democracy Live Omniballot online balloting suite professional services were added for $10,500. New voting equipment MSA equipment was added for $49,818. And software expenses went down by and offsetting $9439.

Recommendation:

State reimbursement for voting modernization equipment increased by almost $3,000. Election fees increased by $3,500.

Final Budget Changes:

There were no changes to the Recommended Budget.

78 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Elections Function General Government Activity Elections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0121-305.62-13 ELECTIONS/REIMBURSEMENTS 201 883 600 600 001-0121-305.62-59 VOTING MODERNIZATION 24,909 24,909 STATE REVENUE 201 883 25,509 25,509

001-0121-307.84-01 ELECTION FEES 20,604 3,035 6,000 6,000 ELECTION SERVICES 20,604 3,035 6,000 6,000

TOTAL REVENUE 20,805 3,918 31,509 31,509

001-0121-453.01-03 CHIEF DEPUTY COUNTY CLERK 73,026 75,218 75,957 75,957 001-0121-453.01-84 ELECTIONS CLERK I/II 25,128 25,128 ELECTION SALARIES 73,026 75,218 101,085 101,085

001-0121-453.02-01 EXTRA HELP 2,768 16,044 001-0121-453.02-35 LONGEVITY 500 750 750 750 HOURLY & OTHER COMP. 3,268 16,794 750 750

001-0121-453.03-02 GROUP HEALTH FOR RETIREES 8,859 8,922 9,538 9,538 001-0121-453.03-10 SOCIAL SECURITY 4,168 4,344 5,998 5,998 001-0121-453.03-11 MEDICARE 1,008 1,246 1,403 1,403 001-0121-453.03-13 MEDICAL/DENTAL/VISION 14,692 15,232 28,438 28,438 001-0121-453.03-14 RETIREMENT-EMPLOYER 8,122 8,431 11,302 11,302 001-0121-453.03-17 LIFE INSURANCE 70 70 96 96 001-0121-453.03-18 SDI 699 760 1,018 1,018 001-0121-453.03-20 UNFUNDED LIABILITY PYMNT 6,994 8,024 12,300 12,300 BENEFITS 44,612 47,029 70,093 70,093

001-0121-453.04-06 COMMUNICATIONS 429 435 450 450 001-0121-453.04-07 POSTAGE 3,200 3,750 4,500 4,500 001-0121-453.04-10 INSURANCE 4,059 1,531 1,685 1,685 001-0121-453.04-17 OFFICE EXPENSE 1,505 1,261 2,700 2,700 001-0121-453.04-18 PROFESSIONAL SERVICES 10,500 10,500 001-0121-453.04-30 RENTS & LEASES-EQUIPMENT 60,691 49,818 49,818 001-0121-453.04-31 RENTS & LEASES-BUILDINGS 2,460 2,484 2,667 2,667 001-0121-453.04-33 ELECTION EXPENSE 75,422 45,555 65,000 65,000 001-0121-453.04-80 EQUIPMENT 1,396 1,700 1,700 001-0121-453.04-81 SOFTWARE 22,027 15,931 14,071 14,071 001-0121-453.04-88 FUEL EXPENSE 80 80 001-0121-453.04-90 TRAINING & SEMINARS 1,065 2,081 3,500 3,500 001-0121-453.04-91 PRIVATE VEHICLE USE 473 700 700 ELECTION SERVICES 110,167 135,588 157,371 157,371

TOTAL EXPENDITURE 231,073 274,629 329,299 329,299

NET COST 210,268 270,711 297,790 297,790

79 Budget Name: Vital Health - Recorder Budget Unit #: 399-0122-644 Department: Assessor/Recorder Department Head: Vincent P Kehoe

Program Description:

A portion of fees collected for recording vital statistics are deposited into this fund. This money has historically been used for funding equipment purchases.

Requested Changes:

The Miscellaneous Expense line item is increased to account for interest earnings and fees received in the previous fiscal year, and no expenses being incurred.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Vital Health-Recorder Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

399-0122-304.30-00 INTEREST 536 853 350 350 INTEREST 536 853 350 350

399-0122-307.95-08 COPY FEES 3,566 3,749 3,000 3,000 RECORDING FEES 3,566 3,749 3,000 3,000

399-0122-399.99-99 BEGINNING FUND BALANCE 51,252 52,335 BEGINNING FUND BALANCE 51,252 52,335

TOTAL REVENUE 4,102 4,602 54,602 55,685

399-0122-644.04-16 MISCELLANEOUS EXPENSE 54,602 55,685 SERVICES & SUPPLIES 54,602 55,685

TOTAL EXPENDITURE 54,602 55,685

NET COST (4,102) (4,602)

80 Budget Name: Vital Health - Clerk Budget Unit #: 400-0123-454 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

A portion of fees collected for recording vital statistics are deposited into this fund and are dedicated to purchasing support equipment or any operational support related to vital statistics.

Requested Changes:

Revenues are adjusted based on actual receipts from the prior year. No changes are requested in this fund. The request includes appropriations in the equipment line in case there is a need to replace a computer.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Vital Health-Clerk Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

400-0123-304.30-00 INTEREST 18 28 20 20 INTEREST 18 28 20 20

400-0123-307.90-04 CLERK FEES 128 110 100 100 400-0123-307.90-05 CLERK-VITAL H&S 103526 20 18 20 20 CIVIL PROCESS SERVICES 148 128 120 120

400-0123-399.99-99 BEGINNING FUND BALANCE 0 0 1,677 1,741 BEGINNING FUND BALANCE 0 0 1,677 1,741

TOTAL REVENUE 166 156 1,817 1,881

400-0123-454.04-16 MISCELLANEOUS EXPENSE 817 881 400-0123-454.04-80 EQUIPMENT 1,000 1,000 SERVICES & SUPPLIES 1,817 1,881

TOTAL EXPENDITURE 1,817 1,881

NET COST (166) (156)

81 Budget Name: Lake Don Pedro Bond Admin. Budget Unit #: 372-0124-426 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

The Lake Don Pedro area residents approved a Proposition 218 process in Fiscal Year 2005-06. The Proposition 218 bond assessments allow for annual reimbursement of administrative costs performed by the Auditor and Treasurer. Funds collected for these purposes are deposited into this fund and will be used to pay claims submitted by the Auditor and Treasurer for administrative costs.

Requested Changes:

Appropriations are adjusted based on available funding and estimated year-end fund balance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Don Pedro Bond Admin Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

372-0124-304.30-00 INTEREST (34) (5) INTEREST (34) (5)

372-0124-307.80-04 ASSESSMENT FEES 435 274 ASSESSMENT & TAX COLL FEE 435 274

372-0124-309.16-00 TRANSFERS IN 6,686 7,775 14,000 14,000 TRANSFERS IN 6,686 7,775 14,000 14,000

372-0124-399.99-99 BEGINNING FUND BALANCE 89 BEGINNING FUND BALANCE 89

TOTAL REVENUE 7,087 8,044 14,000 14,089

372-0124-426.04-20 PROFESSIONAL SERVICES 8,099 8,217 14,000 14,089 SERVICES & SUPPLIES 8,099 8,217 14,000 14,089

TOTAL EXPENDITURE 8,099 8,217 14,000 14,089

NET COST 1,012 173

82 Budget Name: Social Security Truncation Budget Unit #: 419-0125-645 Department: Assessor/Recorder Department Head: Vince Kehoe

Program Description:

This fund was established with Resolution 08-33 authorizing the Assessor/Recorder to collect a fee of $1 per recorded document. This fee was included in AB 1168 to offset the cost of truncating the first five digits of social security numbers on recorded documents. The new law requires that all documents recorded since January 1, 1980, must have the first five digits of the social security number truncated and create a separate “public record” document. The accumulated funds will be transferred to the Recorders Modernization fund, which initially paid for the software to truncate the social security numbers. This fee will sunset in 2017.

Requested Changes:

Appropriations are budgeted based on anticipated revenue collections and estimated year-end fund balance. The Transfers Out represents available funding to be transferred to the Recorders Modernization fund for the reimbursement of the truncation software purchased several years ago.

Recommendation:

This budget was adjusted to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit SS# Truncation Recorder Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

419-0125-304.30-00 INTEREST 25 64 35 35 INTEREST 25 64 35 35

419-0125-307.95-09 SS# TRUNCATION FEE 4,511 4,063 4,500 4,500 RECORDING FEES 4,511 4,063 4,500 4,500

419-0125-399.99-99 BEGINNING FUND BALANCE 4,570 5,169 BEGINNING FUND BALANCE 4,570 5,169

TOTAL REVENUE 4,536 4,127 9,105 9,704

419-0125-645.04-16 MISCELLANEOUS EXPENSE 9,105 9,704 SERVICES & SUPPLIES 9,105 9,704

419-0125-645.07-87 TRANSFER OUT 5,000 1,018 TRANSFERS OUT 5,000 1,018

TOTAL EXPENDITURE 5,000 1,018 9,105 9,704

NET COST 464 (3,109)

83 Budget Name: Facility Maintenance Budget Unit #: 001-0128-473 Department: Public Works Department Head: Mike Healy

Program Description:

Facilities Maintenance employees maintain all County buildings, grounds, pools, parks, and designated areas of the Mariposa-Yosemite Airport grounds. Custodial services are provided to over 110,000 square feet of office space. Maintenance activities include facility enhancements, capital improvements and individualized facility construction projects. This department also maintains the roads in the Yosemite West Maintenance District including patching, brushing and snow plowing.

Accomplishments  Mariposa Park Pavilion Paint Project and new light bulb installation  Assisting the Health and Human Services Agency with temporary housing for our homeless population  Landscaping and drainage at the Government Center  Kitchen remodels for Hornitos and Midpines Halls  Installed 16 ADA toilets at county facilities  Partition install on the 2nd floor of the Government Center  Completed Woodland ball field lighting upgrade  Bid and awarded the History Museum Center’s vault fire suppression system  Training for staff on playground safety, first aid and CPR  McCay Hall new window blinds install  Coordinated with Blue Ridge Services for the split rail fence at the History Center  County-wide building inspections completed  Drafted a Capital Improvement Plan for county facilities  Completed the Courthouse door repair  Library Remodel  Completed CPO Training for all staff  Performed many diverse task projects during the Ferguson Fire  Maintained, improved and expanded our recreational facilities. Including the Midpines Hall kitchen remodel, the soon to be scheduled El Portal Pool repairs, Mariposa Park Pavilion painting project, the Woodland Ball field lights upgrade and the repair of the coping at Coulterville Pool

Goals & Objectives:  To continue to work with other county agencies to streamline work orders and to communicate un-met needs  To create an inventory system for the Facilities’ shop to make ordering and project planning simplified  Facilitate the Mariposa Park stairs project  Complete Mariposa Pool repairs  Initiate much needed roofing projects on county buildings: Hall of Records, DA, Health Dept. and Probation Admin.  Complete septic system upgrades/repairs: Facilities/Fleet and Catheys Valley Park  Complete paint and trim on the Mariposa Library  Secure funding for the replacement of Mariposa Park’s play structure  Hornitos Jail Repairs  Initiate the County Wide ADA Compliance Project Phase 1 - Design

Requested Changes:

Requesting $50,000 from Tobacco Settlement funds to offset the majority of the costs for a new Bobcat. Insurance charges are increasing by $69,107 due to distribution of general liability claims. Maintenance of buildings increased by $50,000 to support a long list of whiteboard maintenance backlog projects. Investments in fixed assets of a Bobcat with attachments for $61,000 and a trencher for $6,040 are listed as well. Recommendations:

Significantly reduced discretionary spending in order to balance the general fund while continuing to support contributions to Solid Waste and Plant Operations. Cut $178,040 in a number of 04 category line items in addition to eliminating some fixed asset purchases of ballpark lights and a trencher.

Final Budget Changes:

There were no changes to the Recommended Budget.

84 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Facilities Maintenacne Function General Government Activity Property Management

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0128-307.08-08 FACILITIES MAINT SERVICES 57,476 69,519 50,000 50,000 INTERFUND REVENUE 57,476 69,519 50,000 50,000

001-0128-308.01-07 RENT 2,374 1,505 1,500 1,500 MISCELLANEOUS REVENUE 2,374 1,505 1,500 1,500

001-0128-308.11-00 MISCELLANEOUS REVENUE 6,883 9,655 MISCELLANEOUS REVENUE 6,883 9,655

TOTAL REVENUE 66,733 80,679 51,500 51,500

001-0128-473.01-23 FACILITIES & REC MANAGER 44,668 24,097 39,312 39,312 001-0128-473.01-41 MAINTENANCE SUPERVISOR 59,939 61,737 62,344 62,344 001-0128-473.01-61 MAINTENANCE WORKER III 101,090 106,586 110,401 110,401 001-0128-473.01-79 MAINTENANCE WORKER I/II 175,135 194,992 215,206 215,206 001-0128-473.01-95 SUPERVISING CUSTODIAN 40,618 43,199 43,624 43,624 001-0128-473.01-98 CUSTODIANS 120,823 122,330 146,885 146,885 FACILITY MAINT SALARIES 542,273 552,941 617,772 617,772

001-0128-473.02-01 EXTRA HELP 31,142 36,258 30,000 30,000 001-0128-473.02-30 OVERTIME 4,736 9,376 5,500 5,500 001-0128-473.02-35 LONGEVITY PAY 1,375 1,500 1,500 1,500 001-0128-473.02-40 STANDBY 196 1,000 1,000 001-0128-473.02-50 SHIFT DIFFERENTIAL 2,995 2,938 7,992 7,992 HOURLY & OTHER COMP. 40,444 50,072 45,992 45,992

001-0128-473.03-02 GROUP HEALTH FOR RETIREES 81,130 82,044 84,963 84,963 001-0128-473.03-03 UNEMPLOYMENT 2,480 1,556 2,000 2,000 001-0128-473.03-04 ACCRUED BENEFITS 828 64 4,000 4,000 001-0128-473.03-10 SOCIAL SECURITY 33,885 34,363 39,471 39,471 001-0128-473.03-11 MEDICARE 8,375 8,554 9,899 9,899 001-0128-473.03-13 MEDICAL/DENTAL/VISION 112,957 123,478 138,545 138,545 001-0128-473.03-14 RETIREMENT-EMPLOYER 60,483 60,895 69,084 69,084 001-0128-473.03-17 LIFE INSURANCE 325 315 326 326 001-0128-473.03-18 SDI 5,366 5,705 6,487 6,487 001-0128-473.03-19 CASH-CAFETERIA PLAN 13,971 13,145 10,451 10,451 001-0128-473.03-20 UNFUNDED LIABILITY PYMNT 57,019 61,015 75,183 75,183 BENEFITS 376,819 391,134 440,409 440,409

001-0128-473.04-05 CLOTHING 7,334 7,604 9,000 9,000 001-0128-473.04-06 COMMUNICATIONS 8,763 10,655 10,000 10,000 001-0128-473.04-08 FOOD 754 1,128 1,500 1,500 001-0128-473.04-09 HOUSEHOLD EXPENSE 50,587 44,572 50,000 50,000 001-0128-473.04-10 INSURANCE 279,980 341,535 410,642 410,642 001-0128-473.04-12 MAINTENANCE OF EQUIPMENT 28,303 18,396 11,000 11,000 001-0128-473.04-13 MAINTENANCE OF BUILDINGS 77,413 100,690 130,000 130,000 001-0128-473.04-14 MEDICAL & LABORATORY 1,979 2,890 3,000 3,000 001-0128-473.04-15 MEMBERSHIPS 160 165 500 500 001-0128-473.04-17 OFFICE EXPENSE 1,902 1,827 2,500 2,500 001-0128-473.04-18 PROFESSIONAL SERVICES 103,484 45,416 35,000 35,000 001-0128-473.04-24 SERVICE AGREEMENTS 4,744 6,187 9,100 9,100 001-0128-473.04-29 PUBLICATIONS 1,931 415 300 300 001-0128-473.04-30 RENTS & LEASES-EQUIPMENT 31,434 22,057 25,000 25,000 001-0128-473.04-31 RENTS & LEASES-BUILDINGS 5,000 5,000 5,000 5,000 001-0128-473.04-32 SMALL TOOLS & INSTRUMENTS 4,542 3,284 4,000 4,000 001-0128-473.04-33 COULTERVILLE COMM CLUB 2,750 001-0128-473.04-35 SAFETY 944 1,460 5,000 5,000 001-0128-473.04-36 SPRINKLER BACKFLOW MAINT 8,353 8,029 6,000 6,000 001-0128-473.04-37 SPECIAL FEES 7,536 5,869 6,600 6,600 001-0128-473.04-50 COUNTY VEHICLE EXPENSE 53,105 60,323 55,000 55,000 001-0128-473.04-51 MAJOR VEHICLE REPAIR 6,000 6,000

85 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

001-0128-473.04-60 UTILITES 254,092 266,660 255,000 255,000 001-0128-473.04-71 COPIER EXPENSE 1,063 1,510 1,500 1,500 001-0128-473.04-80 EQUIPMENT 5,275 667 001-0128-473.04-88 FUEL EXPENSE 25,243 31,993 30,000 30,000 001-0128-473.04-90 TRAINING & SEMINARS 3,014 1,498 4,000 4,000 FACILITY MAINT SERVICES 969,685 989,830 1,075,642 1,075,642

001-0128-473.07-87 TRANSFERS OUT 183,543 24,677 TRANSFERS OUT 183,543 24,677

001-0128-473.08-82 PRIOR PERIOD ADJUSTMENT (129) SPECIAL ITEMS (129)

TOTAL EXPENDITURE 2,112,635 2,008,654 2,179,815 2,179,815

NET COST 2,045,902 1,927,975 2,128,315 2,128,315

86 Budget Name: Merced Irrigation District (MID) Settlement Budget Unit #: 450-0140-304 Department: Administration Department Head: Dallin Kimble

Program Description:

This fund was established in Fiscal Year 2019 to track funds received following the re-negotiation of the MID contract. Funds are set aside to support large investments in legacy projects.

Recommendation:

Budget was created between requested and recommended budget phases.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit MID Settlement Function General Government Activity Legislative & Administration

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

450-0140-304.30-00 INTEREST 5,284 INTEREST 5,284

450-0140-308.11-00 MISCELLANEOUS REVENUE 468,516 250,000 250,000 MISCELLANEOUS REVENUE 468,516 250,000 250,000

450-0140-309.16-00 TRANSFERS IN 1,022,457 TRANSFERS IN 1,022,457

450-0140-399.99-99 BEGINNING FUND BALANCE 1,491,143 1,496,257 BEGINNING FUND BALANCE 1,491,143 1,496,257

TOTAL REVENUE 1,496,257 1,741,143 1,746,257

450-0140-417.04-16 MISCELLANEOUS EXPENSE 1,741,143 1,746,257 SERVICES AND SUPPLIES 1,741,143 1,746,257

TOTAL EXPENDITURE 1,741,143 1,746,257

NET COST (1,496,257)

87 Budget Name: Microenterprise Assistance Grant Budget Unit #: 424-0142-494 Department: Economic Development Department Head: Dallin Kimble

Program Description:

This fund was established to account for grants from the State of California Department of Housing and Community Development (HCD) for a Microenterprise Business Assistance Program. The intent of this program is to stimulate economic development, provide “gap” financing for businesses that document the need for assistance, and create or retain permanent jobs for households with low income. The County recently approved a new Program Income Reuse Plan, which includes the use of these funds. The County will finance micro-enterprise and business assistance loans and will administer the loan underwriting in-house.

Requested Changes:

Program Interest revenue line items are the interest portion of payments being received by existing loan recipients. The Principal portions of the loans are not shown in the budget because of accounting practices and how loans are accounted for on balance sheets. No new grant revenue is anticipated. The Miscellaneous Expense line item represents the fund balance available for loans to qualifying Mariposa County businesses and promotional and operational expenses.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Microenterprise Asst Grant Function General Government Activity Promotion

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

424-0142-304.30-00 INTEREST 591 1,205 715 715 INTEREST 591 1,205 715 715

424-0142-304.33-01 INTEREST - PEARCE 127 100 223 223 424-0142-304.33-06 INTEREST - LAWSON 418 100 100 424-0142-304.33-08 INTEREST - BEESLEY 664 72 CDBG PROGRAM INTEREST 791 590 323 323

424-0142-399.99-99 BEGINNING FUND BALANCE 64,890 74,560 BEGINNING FUND BALANCE 64,890 74,560

TOTAL REVENUE 1,382 1,795 65,928 75,598

424-0142-494.04-16 MISCELLANEOUS EXPENSE 7,221 65,928 75,598 SERVICES & SUPPLIES 7,221 65,928 75,598

424-0142-494.05-79 LOSS ON SALE OF PROPERTY 4,958 OTHER CHARGES 4,958

TOTAL EXPENDITURE 12,179 65,928 75,598

NET COST 10,797 (1,795)

88 Budget Name: Economic Development Budget Unit #: 001-0143-491 Department: Administration Department Head: Dallin Kimble

Program Description:

Responsibilities of this division are comprised of both Economic Development and Community Development activities. These include: pursuing sustainable economic growth in the way of attraction and recruitment, business retention/expansion, expanding job opportunities, securing workforce development, broadening support for recognition of the arts and culture through the development of programs and partnerships, , and grant writing to launch economic development projects/programs. The County Administrative Officer has oversight of the staff responsible for these activities.

Requested Changes:

Training and seminars, county vehicle expense and fuel expense have all been increased in the FY20 budget for professional development for the Economic Development Specialist in her changing role. Professional services is decreased because there are no current need for consultants.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

Increased PG&E grant revenue and corresponding expenses by $2,100 to account for an unanticipated grant received. PG&E expenses were increased by an additional $622 to reflect unspent grant revenue from FY18/19.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Economic Development Function General Government Activity Promotion

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0143-308.01-57 PG & E GRANT 5,000 5,000 2,100 MISCELLANEOUS REVENUE 5,000 5,000 2,100

001-0143-308.11-00 MISCELLANEOUS REVENUE 300 MISCELLANEOUS REVENUE 300

001-0143-309.16-00 TRANSFERS IN 53,000 TRANSFERS IN 53,000

001-0143-309.17-46 FROM PW DRI GRANT 1,425 5,296

TOTAL REVENUE 6,725 63,296 2,100

001-0143-491.01-86 ADMIN ANALYST II 73,026 75,218 75,957 75,957 ECONOMIC DEVEL SALARIES 73,026 75,218 75,957 75,957

001-0143-491.03-10 SOCIAL SECURITY 4,455 4,611 4,671 4,671 001-0143-491.03-11 MEDICARE 1,042 1,078 1,092 1,092 001-0143-491.03-13 MEDICAL/DENTAL/VISION 14,692 15,232 15,231 15,231 001-0143-491.03-14 RETIREMENT-EMPLOYER 8,067 8,348 8,430 8,430

89 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0143-491.03-17 LIFE INSURANCE 70 70 70 70 001-0143-491.03-18 SDI 694 752 760 760 001-0143-491.03-20 UNFUNDED LIABILITY PYMNT 6,946 7,945 9,174 9,174 BENEFITS 35,966 38,036 39,428 39,428

001-0143-491.04-10 INSURANCE 1,385 1,535 1,524 1,524 001-0143-491.04-15 MEMBERSHIPS 350 1,500 3,375 3,375 001-0143-491.04-17 OFFICE EXPENSE 536 513 300 300 001-0143-491.04-18 PROFESSIONAL SERVICES 5,036 57,050 5,000 5,000 001-0143-491.04-29 PUBLICATIONS/LEGAL NOTICE 1,106 733 001-0143-491.04-31 RENTS & LEASES-BUILDINGS 948 696 001-0143-491.04-41 E-CIVIS GRANT 4,725 4,725 001-0143-491.04-46 CSEDD/ECON PLANNING GRANT 3,025 3,025 001-0143-491.04-48 TOWNSEND CONTRACT 27,500 001-0143-491.04-49 PG&E GRANT 9,377 2,722 001-0143-491.04-50 COUNTY VEHICLE EXPENSE 65 1,500 1,500 001-0143-491.04-81 SOFTWARE 3,725 3,725 001-0143-491.04-88 FUEL EXPENSE 65 500 500 001-0143-491.04-90 TRAINING & SEMINARS 3,805 6,123 5,000 5,000 001-0143-491.04-91 PRIVATE VEHICLE USE 1,666 1,913 200 200 001-0143-491.04-92 TRAVEL-TRADE SHOWS 1,733 2,287 2,500 2,500 ECONOMIC DEVEL/SERVICES 51,880 89,542 23,624 26,346

TOTAL EXPENDITURE 160,872 202,796 139,009 141,731

NET COST 154,147 139,500 139,009 139,631

90 Budget Name: Made in Mariposa Grant Budget Unit #: 412-0144-492 Department: Administration Department Head: Dallin Kimble

Program Description:

This budget was established to account for a United States Department of Agriculture (USDA) grant that will fund the implementation of the Made in Mariposa marketing campaign. This grant is now closed. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Made In Mariposa Grant Function General Government Activity Economic Development

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

412-0144-309.16-00 TRANSFERS IN 5 TRANSFERS IN 5

TOTAL REVENUE 5

TOTAL EXPENDITURE

NET COST (5)

91 Budget Name: Community/Cultural Services Budget Unit #: 001-0147-493 Department: Administration Department Head: Dallin Kimble

Program Description:

This budget unit was created in Fiscal Year 2007/08 to account for tourism and cultural related expenditures. Expenditures represent funding requests from agencies and organizations that provide services to support the tourist industry, or enhance the cultural aspect of Mariposa County. The County Administrative Officer has oversight of the contracts and agreements associated with these activities.

Requested Changes:

Increases in appropriations requests have been submitted by the Resource Conservation District ($16,000 requested increase), Mariposa Arts Council ($10,000), Chamber of Commerce for Visitor Center Operations ($80,900), and the Tourism Bureau ($94,847).

Recommendation:

The Tourism Bureau contribution decreased by $94,847 to previous year’s levels. Autocamp and Tenaya Cabins promise to increase Tourism Business Improvement District (TBID) revenue by approximately 6.8% or roughly the equivalent of the decrease from what was requested of the County.

Final Budget Changes:

Added rent expenses for National Resources Conservation Service to ensure the organization is able to maintain an office in Mariposa County. This arrangement is temporary, but allows for rent to be paid through the rest of FY19/20 if needed.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Community/Cultural Function General Government Activity Promotion

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0147-493.04-21 SWIFT 2,465 001-0147-493.04-24 MCRCD GRANT 41,188 24,000 40,000 40,000 001-0147-493.04-26 IRWMP MCRCD 10,313 001-0147-493.04-28 HABITAT FOR HUMANITY 1,401 001-0147-493.04-33 MARIPOSA ARTS COUNCIL 61,000 61,000 71,000 71,000 001-0147-493.04-34 VISTOR CENTER OPS 169,889 169,100 250,000 250,000 001-0147-493.04-35 YOSEMITE RENAISSANCE 10,000 10,000 10,000 10,000 001-0147-493.04-36 NORTHSIDE HISTORY CENTER 7,000 7,500 7,500 001-0147-493.04-37 MINERAL EXHIBIT 52,454 52,454 52,455 52,455 001-0147-493.04-38 MARIPOSA HISTORY CENTER 001-0147-493.04-39 YOSEMITE/MARIPOSA TOURISM 571,571 500,000 500,000 500,000 001-0147-493.04-40 FAIR PARADE 363 449 550 550 001-0147-493.04-41 COUNTY FAIR 25,000 001-0147-493.04-45 COULTERVILLE VISIT CENTER 24,650 27,000 27,000 27,000 001-0147-493.04-46 PIONEER WAGON TRAIN 001-0147-493.04-48 RENT - NRCS 12,000 COMMUNITY/CULTURAL SERV 970,294 851,003 958,505 970,505

001-0147-493.07-87 TRANSFERS OUT 60,269 OPERATING TRANSFERS 60,269

TOTAL EXPENDITURE 1,030,563 851,003 958,505 970,505

NET COST 1,030,563 851,003 958,505 970,505

92 Budget Name: Engineering & Surveyor Budget Unit #: 001-0150-508 Department: Public Works Department Head: Mike Healy

Program Description:

The Engineering & Surveyor Division performs activities on behalf of the public and other County departments including: providing design, surveying and engineering services for County departments; coordinating approval of plans and specifications for development projects; providing public information on subjects such as road improvement standards and procedures to form maintenance associations or zones of benefits; and coordinating all subdivision maps submitted to the County for approval.

Accomplishments: Engineering:  During this period I was able to fill (2) key staff Engineering Technician positions. Both were successful in passing their probationary status and have promising futures within the Division.  Engineered, Bid and Inspected Pavement Improvement Projects on both Silva Road and Chowchilla Mountain Rd. and brought both projects in within budget.  HBP and BPMP Bridge Program – coordinated and facilitated the various bridge projects by utilizing the selected engineering consultants to address a multitude of necessary forms and exhibits required by Caltrans.  The engineering division has played a key supporting role to the Roads Department for the Flood and Fire Disasters of February 2017 and Detwiler, and March 2018 and Ferguson. This role included coordination, preparation of project specifications and project inspection according to the funding agency of either FEMA, CalOES, FHWA or Caltrans. At times, this role required all of its resources and therefore limited the engineering division to take care of its other duties and responsibilities in a timely fashion.  The Division completed several projects including The Government Center Painting, the Courthouse Phase II, Bridgeport Fire Station  Our team has updated the way we organize our hardcopy files – so that files are no longer stored in multiple places. We have changed the way project folders are structured so important files can now be found with no delay.  Supported both the effort to establish a Temporary and Permanent Shelter Facilities

Survey:  Managed increase in Special Event permits, Banner permits and encroachment permits.  Completed Rate Study of Eng/Survey fees – on going- first since 2011  Continued PW support of Tree Mortality – Administrative and Community meetings and supported the Right-of- entry process- verification of formal right-of-entry  Assisted in the establishment of the Temp shelter facilities at 5015 Frank Wilson Rd.  Research and findings in regard to the Mechanic Street issues.  Reviewed District 2 feasibility of road swap for maintenance.  Provided technical support to Roads for road damage assessment for both the 2017 and 2018 storm disaster events and the Ferguson Fire.  Continued support of Development, Planning and Building – including the on-going review of the Tenaya Cabins project in Fish Camp – two large scale commercial development proposals – the initial review of a large scale agricultural project.  On-going review of existing County owned properties – existing use and location.  On-going review of Development projects – document review and approvals.  Survey support to the Mariposa Creek Parkway Project.  Ongoing update of mapping County roadways for Caltrans reporting.

Goals & Objectives: Engineering:

 The goal is for our staff to improve towards self-reliance alignment with regard to managing multiple projects at a time through uniform training department standards and experience.  Projects we want to complete in the next budget year (FY19-20) are: Probation Porch, El Portal Pool, Ben Hur Rd (STIP), Government Center Roofing/HVAC/Structural, Permanent Homeless Site, and the Town Commerce Project just to name a few.  Complete all infrastructure work associated with the 2017 and 2018 Storm Disaster Events.

93 Survey:  Continue to support the requests of Other Divisions and Departments  Continued support of the County GIS program.  Complete the inventory of County owned parcels and support the evaluation of potential County land.  Utilize the County GIS to improve documentation of County resources, damage assessment, and inventories.  Improve the turnaround for Encroachments and Special Events Permitting.  Continue to strive to improve public customer service.

Requested Changes:

State Transportation Improvement Program ($40,000 decrease) and Highway Bridge Program ($65,000 decrease) revenue as well as Engineering Services fees ($30,000 decrease) are driven by the County’s ability to complete projects in those areas. Chronic understaffing in the Engineering division has led to the decreases budgeted for those funds. To address that issue, the Engineering budget includes a Junior Civil Engineer, Engineering Tech, and Office Assistant. The first two positions have been allocated but unfilled. The Office Assistant is a new requested position in the FY20 budget. Professional Services increased by $90,000 for engineering design of the Sheriff’s station and for airport projects design.

Recommendation:

Engineering services revenue increased by an additional $103,577 in anticipation of a fee increase on November 1st, 2019 following the completion of a fee study by outside consultants NBS.

Appropriations were reduced by $5,000 to consolidate technology expenditures within the technical services budget. Engineering services revenue increased by $21,623 and two proposed positions (Engineering Technician and Office Assistant $114,337 in total) were eliminated in order to balance the general fund while still supporting contributions to Solid Waste and Plant Operations enterprise funds.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Surveyor and Engineer Function General Government Activity Other General

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0150-305.62-86 STATE (STIP) 10,000 10,000 STATE REVENUE 10,000 10,000

001-0150-306.72-97 HIGHWAY BRIDGE PROGRAM 116,086 42,846 45,000 45,000 FEDERAL REVENUE 116,086 42,846 45,000 45,000

001-0150-307.07-27 ENGINEERING SERVICES 76,128 29,642 155,200 155,200 001-0150-307.07-28 ENGINEERING REVIEW FEES 13,384 23,312 20,000 20,000 001-0150-307.07-32 LAND DEVELOP/LOT LINE ADJ 4,296 14,480 5,000 5,000 OTHER CHARGES 93,808 67,434 180,200 180,200

001-0150-308.11-00 MISCELLANEOUS REVENUE 400 140 1,000 1,000 MISCELLANEOUS REVENUE 400 140 1,000 1,000

TOTAL REVENUE 210,294 110,420 236,200 236,200

94 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0150-508.01-14 JUNIOR CIVIL ENGINEER 41,859 62,633 62,633 001-0150-508.01-20 COUNTY SURVEYOR 104,360 107,491 108,547 108,547 001-0150-508.01-21 ASSOCIATE CIVIL ENGR 45,246 5,600 69,214 69,214 001-0150-508.01-23 COUNTY ENGINEER 106,214 116,625 119,631 119,631 001-0150-508.01-29 SURVEY TECHNICIAN 58,135 62,589 66,198 66,198 001-0150-508.01-49 ENGINEERING TECH I/II/III 58,368 109,466 115,578 115,578 SURVEYOR & ENGR SALARIES 414,182 401,771 541,801 541,801

001-0150-508.02-01 EXTRA HELP 419 001-0150-508.02-30 OVERTIME 324 2,505 3,000 3,000 001-0150-508.02-35 LONGEVITY 2,404 500 500 500 001-0150-508.02-42 INCENT PAY NON-PERS 988 205 001-0150-508.02-43 PERS INCENTIVES 6,920 864 12,000 12,000 HOURLY & OTHER COMP 10,636 4,493 15,500 15,500

001-0150-508.03-02 GROUP HEALTH FOR RETIREES 38,437 37,324 37,860 37,860 001-0150-508.03-03 UNEMPLOYMENT 2,217 001-0150-508.03-04 ACCRUED BENEFITS 7,462 1,364 001-0150-508.03-10 SOCIAL SECURITY 27,237 26,495 35,226 35,226 001-0150-508.03-11 MEDICARE 6,351 6,183 8,238 8,238 001-0150-508.03-13 MEDICAL/DENTAL/VISION 54,656 41,550 65,502 65,502 001-0150-508.03-14 RETIREMENT-EMPLOYER 46,819 44,740 60,184 60,184 001-0150-508.03-17 LIFE INSURANCE 211 207 207 207 001-0150-508.03-18 SDI 4,135 4,186 5,546 5,546 001-0150-508.03-19 CASH-CAFETERIA PLAN 9,245 15,958 17,576 17,576 001-0150-508.03-20 UNFUNDED LIABILITY PYMNT 52,378 61,530 74,360 74,360 BENEFITS 246,931 241,754 304,699 304,699

001-0150-508.04-05 CLOTHING 45 47 500 500 001-0150-508.04-06 COMMUNICATIONS 1,353 1,476 2,500 2,500 001-0150-508.04-08 FOOD 870 676 750 750 001-0150-508.04-10 INSURANCE 24,232 22,347 22,934 22,934 001-0150-508.04-15 MEMBERSHIPS 525 561 2,000 2,000 001-0150-508.04-17 OFFICE EXPENSE 3,530 3,267 6,500 6,500 001-0150-508.04-18 PROFESSIONAL SERVICES 20,695 9,320 90,000 90,000 001-0150-508.04-24 SERVICE AGREEMENTS 967 967 1,500 1,500 001-0150-508.04-29 PUBLICATIONS/LEGAL NOTICE 1,065 4,776 1,500 1,500 001-0150-508.04-31 RENTS & LEASES-BUILDINGS 32,914 7,265 7,265 001-0150-508.04-32 SMALL TOOLS & INSTRUMENTS 219 54 500 500 001-0150-508.04-33 MATERIALS 113 125 750 750 001-0150-508.04-35 SAFETY EQUIPMENT 231 220 1,500 1,500 001-0150-508.04-50 COUNTY VEHICLE EXPENSE 15,178 17,937 20,000 20,000 001-0150-508.04-51 MAJOR VEHICLE REPAIRS 94 5,000 5,000 001-0150-508.04-70 NSF CHARGES 10 001-0150-508.04-71 COPIER EXPENSE 9,086 9,069 10,000 10,000 001-0150-508.04-80 EQUIPMENT 2,825 5,000 5,000 001-0150-508.04-81 SOFTWARE 1,889 2,100 5,000 5,000 001-0150-508.04-88 FUEL EXPENSE 3,289 4,408 5,000 5,000 001-0150-508.04-90 TRAINING & SEMINARS 1,869 2,366 7,000 7,000 001-0150-508.04-91 PRIVATE VEHICLE USE 118 341 1,000 1,000 SERVICES & SUPPLIES 88,109 113,065 196,199 196,199

001-0150-508.08-82 PRIOR PERIOD ADJUSTMENT (645) SPECIAL ITEMS (645)

TOTAL EXPENDITURE 759,213 761,083 1,058,199 1,058,199

NET COST 548,919 650,663 821,999 821,999

95 Budget Name: Technical Services Budget Unit #: 001-0151-506 Department: Technical Services Department Head: Dallin Kimble

Program Description:

Technical Services is responsible for overseeing all centralized data processing activities including programming, system maintenance, and user support for the IBM AS400. Technical Services also works with departments to identify, select, install, and operate new systems on the AS400. Departments currently using the AS400 include (but not limited to) the Sheriff, District Attorney, Probation, County Clerk, Treasurer/Tax Collector, Auditor, Assessor/Recorder, Administration, Human Resources, Planning, and Building.

The Department also provides countywide support for central file servers and PC’s, hardware and software acquisition or replacement including the research, bid acquisition, purchase, installation and maintenance of all county-owned computer equipment. Other services include backup and recovery services, telecommunications, wireless communications, web site support, wide area networking, antivirus protection, electronic mail and system security.

Goals & Objectives:

 Continue to maintain system availability  Update IBM iseries Hardware  Upgrade Battery backup in the data center.  Finish wireless mesh network  Install access control (move to facilities)  Upgrade Central file server

Requested Changes:

Training and seminars doubled to support training for existing staff as well as anticipated new staff. AS400 hardware replacement appropriations of $15,000 are requested to replace the current AS400 (power720) hardware. The current hardware will no longer be supported after 10/31/19. Backup appliance appropriations of $4,000 are requested to replace failing battery backups in the data center. Central file service appropriations of $43,000 are requested to upgrade the aging central file server (nimble). Support for the current hardware will end 12/31/19. And finally wireless upgrade appropriations of $8,000 are requested to finish the wireless mesh network upgrade.

Recommendation:

Salary and benefits were decreased by $106,830 to reflect two open positions and the need to consider staffing strategy before they can be filled. The equipment budget increased to reflect new computer purchases previously budgeted in the surveyor and engineering budget.

Final Budget Changes:

Increased AS400 replacement fixed asset appropriation by $13,831 to replace hardware and software for legacy AS400 lookup capability post ERP implementation. In addition, the increase covers $5,000 for the sheriff system renewal costs.

96 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Information Technology Function General Government Activity Other General

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0151-309.16-00 TRANSFERS IN 12,557 TRANSFERS IN 12,557

TOTAL REVENUE 12,557

001-0151-506.01-05 TECHNICAL SERV MANAGER 16,384 94,869 94,869 001-0151-506.01-16 TECHNICAL SERV DIRECTOR 51,327 001-0151-506.01-17 INFORMATION SYSTEM SPEC 84,599 87,136 41,356 41,356 001-0151-506.01-18 SR INFO SYSTEM SPECIALIST 89,676 76,821 93,273 93,273 001-0151-506.01-20 NETWORK ADMINISTRATR I/II 52,541 74,392 111,303 111,303 001-0151-506.01-21 PC TECHNICIAN 12,839 73,505 73,505 INFORMATION TECH SALARIES 290,982 254,733 414,306 414,306

001-0151-506.02-30 OVERTIME 637 999 001-0151-506.02-35 LONGEVITY PAY 1,250 1,250 1,250 1,250 001-0151-506.02-40 STANDBY 14,402 14,835 15,000 15,000 001-0151-506.02-45 OUT OF CLASS 5,283 HOURLY & OTHER COMP. 21,572 17,084 16,250 16,250

001-0151-506.03-02 GROUP HEALTH FOR RETIREES 18,440 22,192 20,359 20,359 001-0151-506.03-04 ACCRUED BENEFITS 10,575 001-0151-506.03-10 SOCIAL SECURITY 18,710 16,640 26,614 26,614 001-0151-506.03-11 MEDICARE 4,376 3,892 6,391 6,391 001-0151-506.03-13 MEDICAL/DENTAL/VISION 39,762 37,505 74,933 74,933 001-0151-506.03-14 RETIREMENT-EMPLOYER 32,283 28,409 48,795 48,795 001-0151-506.03-17 LIFE INSURANCE 170 116 219 219 001-0151-506.03-18 SDI 2,533 2,770 4,597 4,597 001-0151-506.03-19 CASH-CAFETERIA PLAN 7,984 5,207 8,272 8,272 001-0151-506.03-20 UNFUNDED LIABILITY PYMNT 39,901 42,609 63,153 63,153 BENEFITS 164,159 169,915 253,333 253,333

001-0151-506.04-06 COMMUNICATIONS 29,201 28,229 38,121 38,121 001-0151-506.04-10 INSURANCE 7,946 8,362 6,423 6,423 001-0151-506.04-12 MAINTENANCE OF EQUIPMENT 5,644 2,764 6,850 6,850 001-0151-506.04-17 OFFICE EXPENSE 8,077 3,450 6,000 6,000 001-0151-506.04-18 PROFESSIONAL SERVICES 603 001-0151-506.04-19 PROF SERVICES PROGRAMMIN 72,850 71,431 20,421 20,421 001-0151-506.04-50 COUNTY VEHICLE EXPENSE 500 500 001-0151-506.04-80 EQUIPMENT 3,651 34,352 50,000 50,000 001-0151-506.04-81 SOFTWARE 12,236 9,666 21,091 21,091 001-0151-506.04-90 TRAINING & SEMINARS 1,927 12,000 12,000 001-0151-506.04-91 PRIVATE VEHICLE USE 60 600 600 INFORMATION TECH SERVICES 141,592 158,857 162,006 162,006

001-0151-506.06-44 AS 400 REPLACEMENT 15,000 28,831 001-0151-506.06-45 BACKUP APPLIANCE 4,000 4,000 001-0151-506.06-50 CENTRAL FILE SERVER 43,000 43,000 001-0151-506.06-52 WIRELESS UPGRADE 8,000 8,000 001-0151-506.06-54 FIRE WALL 12,557 FIXED ASSETS 12,557 70,000 83,831

TOTAL EXPENDITURE 618,305 613,146 915,895 929,726

NET COST 618,305 600,589 915,895 929,726

97 Budget Name: Forest Reserve – HR2389 Budget Unit #: 345-0152-507 Department: Board of Supervisors Department Head: Board of Supervisors

Program Description:

In October 2000 President Clinton signed into law the Secure Rural Schools (SRS) and Community Self-Determination Act of 2000. This law ensured that for the next six years (2001-2006), counties would receive a specific amount of money that historically came to them as a result of federal timber sales and other forest receipts. This funding was extended by the Federal Government for one more year in 2007. In 2008 it was slightly modified and extended to 2011 with HR 1424 and since then this program has been extended on a year-to-year basis with the adoption of the Federal budget. In May of 2015 the Act was reauthorized for two Federal Fiscal Years 2014 and 2015 with the intention of programs “ramping down”.

These funds have been used most recently to support the Fire Safe Council and Southwest Interface Team (SWIFT). Although lobbyists continue to advocate for this program, future funding is questionable.

Requested Changes:

Current funding levels have been assumed and SWIFT and Fire Safe Council appropriations have been moved back to this budget for FY20. A general fund contribution of $21,277 is required to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Forest Reserve HR2389 Function General Government Activity Other General

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

345-0152-304.30-00 INTEREST (167) 730 512 512 INTEREST (167) 730 512 512

345-0152-306.68-01 FOREST RESERVE HR2389 37,654 50,639 37,654 37,654 FOREST RESERVE 37,654 50,639 37,654 37,654

345-0152-308.11-00 MISCELLANEOUS REVENUE MISCELLANEOUS REVENUE

345-0152-309.16-00 TRANSFERS IN 101,269 49,768 16,698 TRANSFERS IN 101,269 49,768 16,698

345-0152-399.99-99 BEGINNING FUND BALANCE 21,277 77,815 BEGINNING FUND BALANCE 21,277 77,815

TOTAL REVENUE 138,756 101,137 76,141 115,981

345-0152-507.04-18 PROFESSIONAL SERVICES 66,141 70,808 76,141 115,981 FOREST RESERVE HR2389 66,141 70,808 76,141 115,981

TOTAL EXPENDITURE 66,141 70,808 76,141 115,981

NET COST (72,615) (30,329)

98 Budget Name: Transient Occupancy Tax 2% Budget Unit #: 456-0156-301 Department: Administration Department Head: Dallin Kimble

Program Description:

This fund was established to track and manage the additional Transient Occupancy Taxes being collected as a result of the voter-approved increase of 2% in November of 2018. The County is not required to restrict spending of these funds. Administration intends to maintain a discipline, however, of restricting spending to Roads infrastructure, Fire, and Sheriff public safety.

Requested Changes:

This is a new budget not included in the requested budget.

Recommendation:

Revenue was estimated at 20% of the estimated general fund TOT or $3,120,000. Appropriations are as follows:

 $996,424 General Fund to support a corresponding increase in the reserves to ensure the County is better prepared for disasters and more able to be agile when considering opportunities with short term investment requirements and a significant return on investment.  $426,456 General Fund to support the SB1 maintenance of effort for Road funds from the general fund.  $645,923 Sheriff to support five new positions listed below (plus two Office Assistant I/II’s added at the end of FY19 with the intention of using Measure M dollars to offset them), discretionary expense category 04 increases of $213,000, and additional funds needed to acquire replacement vehicles.  $70,000 Jail to support additional discretionary category 04 appropriations requests.  $981,197 Fire to support the increase in the CalFire contract, the addition of a Fire Marshall employee allocation, and the construction of an ambulance shed in Wawona.

Final Budget Changes:

Appropriations were added to this fund, and the associated transfers out were eliminated in order to track expenses covered by the increase in TOT revenue for which this fund was created.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Transient Occupancy Tax 2% Function General Government Activity Legislative & Administration

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

456-0156-301.09-02 TRANSIENT OCCUPANCY TAX 1,115,032 3,120,000 3,120,000 PROPERTY & OTHER TAXES 1,115,032 3,120,000 3,120,000

456-0156-304.30-00 INTEREST 514 INTEREST 514

456-0156-399.99-99 BEGINNING FUND BALANCE 1,065,547 BEGINNING FUND BALANCE 1,065,547

TOTAL REVENUE 1,115,546 3,120,000 4,185,547

99 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

456-0156-418.04-18 PROFESSIONAL SERVICES 1,049,547 SERVICES & SUPPLIES 1,049,547

456-0156-418.07-83 TRANSFER OUT TO GEN FUND 1,422,880 1,422,880 456-0156-418.07-84 TRANSFER OUT TO SHERIFF 645,923 456-0156-418.07-85 TRANSFER OUT TO FUND 524 50,000 456-0156-418.07-88 TRANSFER OUT TO FIRE 981,197 456-0156-418.07-89 TRANSFER OUT TO JAIL 70,000 TRANSFERS OUT 50,000 3,120,000 1,422,880

456-0216-521.01-55 DEPUTY SHERIFF 117,468 456-0216-521.01-88 DISPATCHERS 41,694 456-0216-521.01-98 OFFICE ASSISTANT I/II 60,478 SHERIFF SALARIES 219,640

456-0216-521.02-58 UNIFORM ALLOWANCE 2,000 HOURLY & OTHER COMP. 2,000

456-0216-521.03-10 SOCIAL SECURITY 13,644 456-0216-521.03-11 MEDICARE 3,191 456-0216-521.03-13 MEDICAL/DENTAL/VISION 69,871 456-0216-521.03-14 RETIREMENT-EMPLOYER 26,650 456-0216-521.03-17 LIFE INSURANCE 130 456-0216-521.03-18 SDI 2,216 BENEFITS 115,702

456-0216-521.04-06 COMMUNICATIONS 45,000 456-0216-521.04-16 MISC EXPENSE 10,000 456-0216-521.04-18 PROFESSIONAL SERVICES 16,000 456-0216-521.04-22 VEHICLE REPAIRS 10,000 456-0216-521.04-38 TRAINING IN SERVICE 5,200 456-0216-521.04-40 POST TRAINING 20,000 456-0216-521.04-43 SAFETY EQUIP/REGULAR EMP. 76,000 456-0216-521.04-50 COUNTY VEHICLE EXPENSE 20,000 456-0216-521.04-80 EQUIPMENT 7,000 456-0216-521.04-81 SOFTWARE 5,500 456-0216-521.04-88 FUEL EXPENSE 15,000 SHERIFF SERVICES 229,700

456-0216-521.06-40 VEHICLES 94,881 FIXED ASSETS 94,881

456-0220-531.04-13 MAINTENANCE OF BUILDINGS 15,000 456-0220-531.04-14 MEDICAL & LABORATORY 50,000 456-0220-531.04-80 EQUIPMENT 5,000 ADULT DETENTION SERVICES 70,000

456-0228-542.01-99 NEW POSITIONS 37,525 FIRE DEPT. SALARIES 37,525

456-0228-542.03-10 SOCIAL SECURITY 2,350 456-0228-542.03-11 MEDICARE 550 456-0228-542.03-13 MEDICAL/DENTAL/VISION 13,206 456-0228-542.03-14 RETIREMENT-EMPLOYER 4,165 456-0228-542.03-17 LIFE INSURANCE 26 456-0228-542.03-18 SDI 375 BENEFITS 20,672

100 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

456-0228-542.04-18 CALFIRE CONTRACT 777,800 456-0228-542.04-19 PROFESSIONAL SERVICES 27,500 456-0228-542.04-36 SAFETY CLOTHING 37,700 FIRE DEPARTMENT SERVICES 843,000

456-0228-542.06-30 IMPROVEMENTS 80,000 FIXED ASSETS 80,000

TOTAL EXPENDITURE 50,000 3,120,000 4,185,547

NET COST (1,065,546)

101 Budget Name: Technical Services Reserve Budget Unit #: 446-0157-794 Department: Technical Services Department Head: Dallin Kimble

Program Description:

This budget includes funding that was previously budgeted in Fund 516, which was included in the Capital Improvement Budgets. This is a more appropriate budget as this funding is for use on upgrading the County’s data processing equipment and software systems; as well as for emergency replacement/repairs, and is not a capital improvement project.

Requested Changes:

$50,000 for the ERP replacement consultant fees were added to track expenses against the funds set aside for this purpose.

Recommendation:

AB109 Fund 432 transferred in $50,000 to put towards the ERP replacement consultant. It was originally budgeted in FY19, but the expenses will not be realized until FY20, so the professional services line has also been increased to reflect the full cost of the contract with Government Finance Officers Association or GFOA.

Final Budget Changes:

A transfer in was added and then eliminated due to changes in the beginning fund balance in the general fund, but not in this fund. A budget action will be completed to eliminate this transfer from the budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Technical Services Reserve Function General Government Activity Technical Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

446-0157-309.16-00 TRANSFERS IN 600,000 50,000 150,000 TRANSFERS IN 600,000 50,000 150,000

446-0157-399.99-99 BEGINNING FUND BALANCE 981,051 981,051 BEGINNING FUND BALANCE 981,051 981,051

TOTAL REVENUE 600,000 1,031,051 1,131,051

446-0157-794.06-57 FIXED ASSETS 1,031,051 1,131,051 FIXED ASSETS 1,031,051 1,131,051

TOTAL EXPENDITURE 1,031,051 1,131,051

NET COST (600,000)

102 Budget Name: Tree Mortality Budget Unit #: 448-0158-796 Department: Administration Department Head: Dallin Kimble

Program Description:

This budget includes funding for activities related to the tree mortality disaster including equipment, contracted services and reimbursements. It has been established separate from the General Fund to account for expenses related to this disaster, to collect and track reimbursement from the California Disaster Assistance Act (CDAA), and to recognize and monitor the necessary General Fund contributions required by CDAA. An additional contribution from CalFire will serve as a match for CDAA funds, providing a substantial increase in resources to put towards this effort.

Requested Changes:

Additional funding has been acquired through Cal Fire that is reflected here with appropriate matching dollars from CDAA.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Tree Mortality Function General Government Activity Grant Project

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

448-0158-305.62-82 CALFIRE TREE MORTALITY 194,819 474,610 262,500 262,500 448-0158-305.62-87 CDAA REIMBURSEMENT 1,013,261 1,659,418 1,237,500 1,715,183 STATE REVENUE 1,208,080 2,134,028 1,500,000 1,977,683

448-0158-309.16-00 TRANSFERS IN 60,000 TRANSFERS IN 60,000

448-0158-399.99-99 BEGINNING FUND BALANCE (477,683) BEGINNING FUND BALANCE (477,683)

TOTAL REVENUE 1,268,080 2,134,028 1,500,000 1,500,000

448-0158-796.04-18 PROFESSIONAL SERVICES 1,160,099 2,552,942 1,500,000 1,500,000 SERVICES & SUPPLIES 1,160,099 2,552,942 1,500,000 1,500,000

TOTAL EXPENDITURE 1,160,099 2,552,942 1,500,000 1,500,000

NET COST (107,981) 418,914

103 Budget Name: County Assessor’s Grant Budget Unit #: 455-0160-557 Department: Assessor/Recorder Department Head: Vincent P Kehoe

Program Description:

Fund was established in Fiscal Year 18/19 to track revenue and expenses associated with a grant received from the state to purchase new property tax software. Funds will be received in three annual payments and must be matched by the County. For every dollar the County spends, two grant dollars can be spent.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Assessor Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

455-0160-304.30-00 INTEREST 2,742 1,000 1,000 INTEREST 2,742 1,000 1,000

455-0160-305.74-33 COUNTY ASSESSORS' GRANT 225,000 225,000 225,000 STATE REVENUE 225,000 225,000 225,000

455-0160-399.99-99 BEGINNING FUND BALANCE 226,548 227,742 BEGINNING FUND BALANCE 226,548 227,742

TOTAL REVENUE 227,742 452,548 453,742

455-0160-557.06-43 LAND MGMT TAX SOFTWARE 452,548 453,742 FIXED ASSETS 452,548 453,742

TOTAL EXPENDITURE 452,548 453,742

NET COST (227,742)

104 Budget Name: Interfund Transfers Budget Unit #: 001-0161-427 Department: Administration Department Head: Dallin Kimble

Program Description:

Interfund Transfers are “payments” from the General Fund to other County special funds, districts, and agencies outside county government. These contributions are based on local discretionary dollars. The County contribution to the Road Fund is shown in this budget. The receipt of these funds is typically shown in the “Transfers In” account in other funds.

Requested Changes:

Requested general fund contributions include the elimination of the airport contribution, plant operations, government center capital improvement fund, and tree mortality. The road fund contribution has been reinstated to satisfy the maintenance of effort for state bond 1 funds. The courthouse renovations contribution has been reinstated at the same level as FY16 and FY17. All other fund contributions are consistent with previous years with only slight variations due to agreement requirements and actual spending trends.

Recommendations:

Transfers in reflect Tobacco Settlement funds $155,550.

Transfers out were added for LAFCO to work on the MPUD plan $87,940, building general fund contribution $142,251, solid waste support $100,000 (reduced from an original request of $350,000), Fund 345 contribution $16,698, plant operations support $142,135, and the SB1 match for the roads fund $426,456.

Final Budget Changes:

Transfers in increased by $176,192 - $35,000 of which is from Fund 410 Mental Health Services Act to cover a portion of the new Housing Development Specialist’s salary and benefits and $141,192 of which is from Fund 367 Tobacco Settlement. Four appropriations were added which were omitted from the budget, because they are not transfers and the account is the Interfund Transfer account. In the absence of a corresponding transfer it was assumed they should not be budgeted. The appropriations are: Senior Services-In Kind $39,017, School Service Contribution $168,400, GC77201.1(B)(2) Court Memorandum of Understanding $131,611, and 50/50 Excess Fines Court $50,000. $5,000 were transferred to Fund 505 Mariposa Creek Project to fund the option agreement to purchase the Hulbert property.

105 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Interfund Transfers Function General Government Activity Finance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0161-309.16-00 TRANSFERS IN 126,405 155,550 331,742 TRANSFERS IN 126,405 155,550 331,742

TOTAL REVENUE 126,405 155,550 331,742

001-0161-427.04-22 SENIOR SERVICES-IN KIND 35,467 35,506 39,017 001-0161-427.04-33 SCHOOL SERVICE CONTRIBUTN 168,400 168,400 168,400 001-0161-427.04-53 GC77201.1(B)(2) COURT MOE 131,611 131,611 131,611 001-0161-427.04-56 50/50 EXCESS FINES COURT 33,263 45,562 50,000 SERVICES AND SUPPLIES 368,741 381,079 389,028

001-0161-427.07-01 LAND, BLDG & IMPROV (501) 150,000 150,000 001-0161-427.07-02 MISCELLANEOUS TRANSFERS 44,610 193,338 87,940 87,940 001-0161-427.07-04 COURTHOUSE RENOVATIONS 58,527 001-0161-427.07-12 AIRPORT CONTRIBUTION 49,934 42,419 001-0161-427.07-21 BLDG G/F CONTRIBUTION 142,251 142,251 142,251 142,251 001-0161-427.07-22 SOLID WASTE 100,000 100,000 001-0161-427.07-28 LOCAL TRANS COMMISSION 10,000 001-0161-427.07-29 MARIPOSA CREEK PARKWAY 5,000 001-0161-427.07-38 CONTRIBUTION TO FUND 345 49,768 16,698 001-0161-427.07-55 SENIOR NUTRITION C-1 94,515 001-0161-427.07-56 SENIOR NUTRITION C-2 82,353 001-0161-427.07-60 SENIOR SERVICES 70,867 001-0161-427.07-66 PLANT OPERATIONS (616) 142,135 142,135 001-0161-427.07-80 ROAD FUND CONTRIBUTION 426,457 426,457 426,456 426,456 001-0161-427.07-81 LAW LIBRARY CONTRIBUTION 1,950 001-0161-427.07-87 TRANSFER OUT 269,385 1,110,434 001-0161-427.07-88 GOVT CENTER (TO FUND 752) 190,836 001-0161-427.07-89 DATA PROCESSING CIP 500,000 001-0161-427.07-96 TREE MORTALITY 60,000 001-0161-427.07-98 TRANSFER OUT TO FUND 452 128,688 128,688 TRANSFERS OUT 1,931,208 2,035,144 1,194,168 1,182,470

TOTAL EXPENDITURE 2,299,949 2,416,223 1,194,168 1,571,498

NET COST 2,299,949 2,289,818 1,038,618 1,239,756

106 Budget Name: Property Management Budget Unit #: 001-0171-401 Department: Administration Department Head: Dallin Kimble

Program Description:

The Property Management account was created to provide a place in which the County can track revenue and expenses associated with County facilities investments as well as other County property sales expenses.

Requested Changes:

No requested budget.

Recommendations:

No recommended budget.

Final Budget Changes:

Added $2,988 in rent from Quest Diagnostics for the Rose Building. Added $50,750 for rent from Child Support Services which includes $40,000 in estimates costs to renovate the office space and $10,750 in rent for the last five months of the fiscal year. Added $3,500 in rent from Victim Witness for the space occupied by their offices for the last five months of the fiscal year. Added $112,508 in appropriations for land acquisition services for the Mariposa Creek Parkway project. Added $40,000 in estimated facilities renovation expenses for transitioning the Public Health offices to the District Attorney and Victim Witness offices and for transitioning the District Attorney offices to the Child Support Services offices.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Property Management Function General Government Activity Administration

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0171-308.32-02 ROSE BLDG RENT FROM QUEST 2,988 RENTS & CONCESSIONS 2,988

001-0171-309.15-63 CHILD SUPPORT RENT 50,750 001-0171-309.15-64 VICTIM WITNESS RENT 3,500 TRANSFERS IN 54,250

TOTAL REVENUE 57,238

001-0171-471.04-18 PROFESSIONAL SERVICES 112,508 SERVICES AND SUPPLIES 112,508

001-0171-471.06-30 IMPROVE HEALTH BLG BB071A 40,000 001-0171-471.06-33 IMPROVE ROCK HOUSE BB068 40,000 FIXED ASSETS 80,000

TOTAL EXPENDITURE 192,508

NET COST 135,270

107 Budget Name: Vertical Prosecution Grant Budget Unit #: 001-0202-465 Department: District Attorney Department Head: Walter Wall

Program Description:

This program was designed to improve the criminal justice system’s response to violent crimes against women through a coordinated multi-disciplinary response. This response is achieved through the creation or enhancement of a specialized unit which focuses on the vertical prosecution of the defendant and comprehensive services for the victim(s). Vertical prosecution has been shown to improve conviction rates, reduce victim trauma and provide more consistent and appropriate sentencing.

This grant is now closed. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Vertical Prosecution Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0202-306.72-26 VV16040220 2016-17 205,121 001-0202-306.72-28 VV17050220 2017-18 36,936 76,171 FEDERAL REVENUE 242,057 76,171

TOTAL REVENUE 242,057 76,171

001-0202-464.01-03 ADVOCATE 12,522 001-0202-464.01-14 DEPUTY DISTRICT ATTORNEY 42,367 001-0202-464.01-15 VICTIM WITNESS SERV SUPRV 26,109 SALARIES 2017-18 80,998

001-0202-464.02-01 EXTRA HELP 17,797 001-0202-464.02-30 OVERTIME 161 HOURLY & OTHER 2017-18 17,958

001-0202-464.03-03 UNEMPLOYMENT 152 001-0202-464.03-04 ACCRUED BENEFITS 174 001-0202-464.03-10 SOCIAL SECURITY 5,582 001-0202-464.03-11 MEDICARE 1,575 23 001-0202-464.03-13 MEDICAL/DENTAL/VISION 912 001-0202-464.03-14 RETIREMENT-EMPLOYER 8,948 001-0202-464.03-17 LIFE INSURANCE 52 001-0202-464.03-18 SDI 821 001-0202-464.03-19 CASH-CAFETERIA PLAN 8,037 001-0202-464.03-20 UNFUNDED LIABILITY PYMNT 10,206 BENEFITS 36,459 23

001-0202-464.04-06 COMMUNICATIONS 2,134 001-0202-464.04-17 OFFICE EXPENSE 17,054 001-0202-464.04-29 PUBLICATIONS/LEGAL NOTICE 39 001-0202-464.04-31 RENTS & LEASES-BUILDINGS 2,550 001-0202-464.04-37 MOUNTAIN CRISIS CONTRACT 31,311 001-0202-464.04-38 INDIRECT COST-10% OVERALL 20,656 001-0202-464.04-60 UTILITIES 1,551 001-0202-464.04-71 COPIER EXPENSE 1,166 001-0202-464.04-90 TRAINING & SEMINARS 5,434

108 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0202-464.04-91 PRIVATE VEHICLE USE 1,547 SERVICES 2017-18 83,442

001-0202-481.02-01 EXTRA HELP 2,818 HOURLY & OTHER 2016-17 2,818

001-0202-481.03-03 UNEMPLOYMENT 1,624 001-0202-481.03-11 MEDICARE 41 BENEFITS 1,665

TOTAL EXPENDITURE 223,340 23

NET COST (18,717) (76,148)

109 Budget Name: Sheriff Asset Forfeiture Budget Unit #: 327-0203-513 Department: Sheriff Department Head: Doug Binnewies

Program Description:

Funds received from the sale of assets seized during criminal investigations are deposited into this fund. Money may be used to purchase items specifically related to criminal investigation activities.

Requested Changes:

Appropriations are adjusted to correspond with available revenue and to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit SO Asset Forfeiture Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

327-0203-304.30-00 INTEREST 69 22 INTEREST 69 22

327-0203-309.15-51 TF IN 326 SPECIAL15% 958 327-0203-309.15-52 TF IN FROM FUND 326 7,741 TRANSFERS IN 8,699

327-0203-399.99-99 BEGINNING FUND BALANCE 363 6,019 BEGINNING FUND BALANCE 363 6,019

TOTAL REVENUE 69 8,721 363 6,019

327-0203-513.04-16 MISCELLANEOUS 8,858 4,946 363 6,019 COPS SERVICES 8,858 4,946 363 6,019

TOTAL EXPENDITURE 8,858 4,946 363 6,019

NET COST 8,789 (3,775)

110 Budget Name: Grand Jury Budget Unit #: 001-0205-514 Department: Superior Court Department Head: Judge Michael A. Fagalde

Program Description:

The Grand Jury is composed of 11 individuals whose primary function is to examine all aspects of County and district government within the boundaries of Mariposa County. In addition, the Grand Jury can consider evidence for the possible indictment of persons suspected of criminal actions. The Grand Jury has the authority, with judicial approval, to retain an outside audit staff to conduct audits each year. An “audit” budget has been established separate from this budget to accommodate this and County audit requirements.

Requested Changes:

The budget was not created in the requested budget.

Recommendation:

All appropriations were added at the recommended budget stage. Appropriations increased by approximately $2,000 due to jury and witness expenses that ran high in previous years.

Final Budget Changes:

Added $550 in communications appropriations to allow each juror to obtain an official email through the County.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Grand Jury Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0205-514.04-06 COMMUNICATIONS 1,023 1,160 1,200 1,750 001-0205-514.04-11 JURY & WITNESS EXPENSE 5,852 9,883 9,000 9,000 001-0205-514.04-17 OFFICE EXPENSE 284 204 500 500 001-0205-514.04-31 RENTS & LEASES-BUILDINGS 9,720 9,720 9,720 9,720 001-0205-514.04-71 COPIER EXPENSE 998 951 950 950 001-0205-514.04-90 TRAINING & SEMINARS 3,403 1,913 3,500 3,500 GRAND JURY SERVICES 21,280 23,831 24,870 25,420

TOTAL EXPENDITURE 21,280 23,831 24,870 25,420

NET COST 21,280 23,831 24,870 25,420

111 Budget Name: Indigent Defense Budget Unit #: 001-0206-461 Department: Administration Department Head: Dallin Kimble

Program Description:

Mariposa County contracts with private attorneys to conduct indigent defense work on behalf of the County. Indigent defense attorneys handle all misdemeanor and felony filings and juvenile petitions in the absence of a formally declared attorney by the defendant.

Requested Changes:

Budget was not created at requested stage of budgeting.

Recommendation:

All revenue and appropriations were added at the recommended budget stage. Net County costs went up approximately $13,000 due primarily to investigations and child defense expense increases in previous fiscal years.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Indigent Defense Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0206-308.01-38 JUVENILE INDIGENT DEFENSE 38,070 41,897 38,070 38,070 MISCELLANEOUS REVENUE 38,070 41,897 38,070 38,070

001-0206-308.11-00 MISCELLANEOUS REVENUE 600 583 600 600 MISCELLANEOUS REVENUE 600 583 600 600

001-0206-309.16-00 TRANSFERS IN 12,234 12,234 TRANSFERS IN 12,234 12,234

TOTAL REVENUE 38,670 42,480 50,904 50,904

001-0206-461.04-14 MEDICAL EVALUATIONS 13,177 7,300 15,000 15,000 001-0206-461.04-18 COURT APPOINTED COUNSEL 360,000 380,160 380,000 380,000 001-0206-461.04-19 CONFLICT COUNSEL 48,412 53,059 80,000 80,000 001-0206-461.04-35 INVESTIGATIONS 14,135 20,491 20,000 20,000 001-0206-461.04-36 CHILD DEFENSE 35,693 27,925 30,000 30,000 INDIGENT DEFENSE SERVICES 471,417 488,935 525,000 525,000

TOTAL EXPENDITURE 471,417 488,935 525,000 525,000

NET COST 432,747 446,455 474,096 474,096

112 Budget Name: Child Support Services Budget Unit #: 001-0207-515 Department: Child Support Services Department Head: Sharon Wardale-Trejo

Program Description:

Legislation was passed in September 1999 that created the Department of Child Support Services (DCSS) with the California Health and Human Services Agency to administer at the State level all services and functions necessary to establish, collect, and distribute child support. The Child Support Services department promotes the well-being of children and self-sufficiency of families by providing child support services to help both parents meet the needs of their children including securing child and spousal support, medical support, and determining paternity. All functions are mandated by State and Federal law and as such this budget has no net county cost.

The Mariposa County Department of Child Support Services regionalized with the Merced County Department of Child Support Services effective May 1, 2016 to create the Merced-Mariposa Regional Department of Child Support Services.

Accomplishments:  Performance - Met or exceeded state DCSS averages for the federal performance measures in: o Paternities established o Child support orders established o Collection of current support obligations o Cost effectiveness (overall cost effectiveness of $2.97)  Trainings o Partner with other counties in shared trainings to maintain a well trained staff. o Each year staff attends the Annual Statewide Training Conference in the spring. o The director attends statewide, regional and directors association meetings to stay abreast of current matters and has served on committees at the state level. o Our staff also does trainings for other county departments to help them understand our services and how we interact with them.  Customer Service o Calls are answered in a timely manner and customers are seen on a walk in basis – no appointments necessary. o Since the inception of the program, we have not had any cases go to a statewide hearing for complaint resolution. o We meet with the Mariposa court quarterly to discuss and improve our interaction/collaboration with them.

Goals & Objectives:  Continue the high level of customer service that has been provided in previous years.  Increase the overall caseload to provide child support services to more families in the community.  Increase the number of families in our caseload receiving support.  Increase the reliability of child support payments to families.  Expand our methods to assist non-custodial parents in meeting their obligation.  Work cooperatively with the court and other county agencies to meet our mutual goals.  Maintain a professional and skilled workforce.  Continually improve our standings in the federal performance measurements.

Requested Changes: This budget reflects an under-fill of a Child Support Specialist I/II in a Child Support Specialist III classification. By December of 2019, we anticipate moving one Child Support Specialist I/II to a III classification, bringing actual employee positions in line with the employee allocation schedule and eliminating the under-fill situation. All other lines are budgeted to support continuing operations.

Recommended: The budget is recommended as requested.

Final Budget Changes: Added $40,000 in transfer out to cover office renovation expenses for the new offices Child Support Services will be moving into. Reduced the Regionalization MOU object by $40,000 to balance CSS impact on the general fund.

113 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Child Support Services Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0207-304.30-05 CHILD SUP SERV INTEREST 2,451 3,054 1,000 1,000 INTEREST 2,451 3,054 1,000 1,000 001-0207-308.12-00 GAIN ON SALE-FIXED ASSETS 4,787 GAIN ON SALE-FIXED ASSETS 4,787

001-0207-309.17-01 FEDERAL FUNDING 336,563 367,790 468,295 468,295 001-0207-309.17-02 STATE FUNDING 173,381 189,465 234,148 234,148 TRANSFERS IN 509,944 557,255 702,443 702,443

TOTAL REVENUE 517,182 560,309 703,443 703,443

001-0207-515.01-58 CHILD SUPPORT SUPERVISOR 66,926 68,934 64,925 64,925 001-0207-515.01-59 SUPPORT SPECIALIST I/II 118,037 97,427 83,110 83,110 001-0207-515.01-61 SUPPORT SPECIALIST III 36,646 67,169 67,169 001-0207-515.01-87 CHILD SUPP ACCT TECH 3,865 47,509 50,366 50,366 001-0207-515.01-89 C/S ACCOUNTING SPECIALIST 20,388 001-0207-515.01-99 CHILD SUPP ASST I/II 40,069 27,610 29,360 29,360 CHILD SUPP SALARIES 249,285 278,126 294,930 294,930

001-0207-515.02-01 EXTRA HELP 3,521 001-0207-515.02-30 OVERTIME 11 001-0207-515.02-35 LONGEVITY PAY 750 750 1,000 1,000 001-0207-515.02-45 OUT OF CLASS PAY 9,858 HOURLY & OTHER COMP 14,140 750 1,000 1,000

001-0207-515.03-02 GROUP HEALTH FOR RETIREES 35,222 37,193 37,350 37,350 001-0207-515.03-04 ACCRUED BENEFITS 5,339 001-0207-515.03-10 SOCIAL SECURITY 17,047 18,386 19,291 19,291 001-0207-515.03-11 MEDICARE 4,036 4,302 4,511 4,511 001-0207-515.03-13 MEDICAL/DENTAL/VISION 37,977 37,258 39,309 39,309 001-0207-515.03-14 RETIREMENT-EMPLOYER 27,621 30,950 32,842 32,842 001-0207-515.03-17 LIFE INSURANCE 188 192 171 171 001-0207-515.03-18 SDI 2,643 3,011 3,154 3,154 001-0207-515.03-19 CASH-CAFETERIA PLAN 17,883 22,266 19,477 19,477 001-0207-515.03-20 UNFUNDED LIABILITY PYMNT 26,013 30,604 35,741 35,741 BENEFITS 173,969 184,162 191,846 191,846

001-0207-515.04-06 COMMUNICATIONS 631 701 800 800 001-0207-515.04-10 INSURANCE 8,964 7,551 9,372 9,372 001-0207-515.04-12 MAINTENANCE OF EQUIPMENT 5,000 5,000 001-0207-515.04-13 MAINTENANCE OF BUILDINGS 8,000 8,000 001-0207-515.04-14 MEDICAL & LABORATORY 798 1,026 1,500 1,500 001-0207-515.04-15 MEMBERSHIPS 1,500 1,500 2,500 2,500 001-0207-515.04-17 OFFICE EXPENSE 3,658 3,104 8,000 8,000 001-0207-515.04-18 PROFESSIONAL SERVICES 1,005 528 2,000 2,000 001-0207-515.04-19 REGIONALIZATION MOU 79,657 39,657 001-0207-515.04-29 PUBLICATIONS/LEGAL NOTICE 55 500 500 001-0207-515.04-34 PUBLIC OUTREACH 1,000 1,000 001-0207-515.04-50 COUNTY VEHICLE EXPENSE 310 652 800 800 001-0207-515.04-71 COPIER EXPENSE 577 1,354 1,000 1,000 001-0207-515.04-75 COST ALLOCATION 2,036 22,177 28,588 28,588 001-0207-515.04-80 EQUIPMENT 3,951 5,000 5,000 001-0207-515.04-81 SOFTWARE 500 500 001-0207-515.04-88 FUEL EXPENSE 353 589 1,000 1,000 001-0207-515.04-90 TRAINING & SEMINARS 3,441 5,645 7,000 7,000 001-0207-515.04-91 PRIVATE VEHICLE USE 224 1,000 1,000 CHILD SUPPORT SERVICES 27,503 44,827 163,217 123,217

114 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0207-515.07-87 TRANSFER OUT 52,450 52,450 52,450 92,450 TRANSFERS OUT 52,450 52,450 52,450 92,450

TOTAL EXPENDITURE 517,347 560,315 703,443 703,443

NET COST 165 6

115 Budget Name: SLESF Budget Unit #: 329-0209-519 Department: Sheriff-Coroner-Public Administrator Department Head: Doug Binnewies

Program Description:

This fund was established as the Supplemental Law Enforcement Services Fund pursuant to the State Citizens Option for Public Safety (COPS) program. State revenue is posted to this fund and amounts are transferred to the Sheriff, Jail, and Probation operating budgets.

Requested Changes:

Revenue is requested based upon allocation schedules distributed by the State. The Transfer Out to the Sheriff’s operating budget helps to offset the cost of two Deputy Sheriff positions and is reduced from the previous fiscal year based on the State’s funding allocation. The Transfer Out to the Jail and Probation are based on State allocations and available funding.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund. In addition the Auditor’s office reviewed distributions over the last ten years and determined that a few corrections needed to be made to ensure they were in keeping with the requirements of the grant funding.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit SLESF Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

329-0209-304.30-00 INTEREST 748 2,417 500 500 INTEREST 748 2,417 500 500

329-0209-305.62-81 SLESF FUNDING 153,570 163,732 130,000 130,000 STATE REVENUE 153,570 163,732 130,000 130,000

329-0209-309.16-00 TRANSFERS IN 1,135 TRANSFERS IN 1,135

329-0209-399.99-99 BEGINNING FUND BALANCE 10,072 46,116 BEGINNING FUND BALANCE 10,072 46,116

TOTAL REVENUE 154,318 167,284 140,572 176,616

329-0209-519.07-87 TRANSFER OUT - SHERIFF 123,011 152,505 126,429 164,831 329-0209-519.07-88 TRANSFER OUT - JAIL 5,065 7,072 5,610 329-0209-519.07-89 TRANSFER OUT - DA 5,065 7,071 5,453 329-0209-519.07-90 TRANSFER OUT - PROBATION 12,552 722 TRANSFERS OUT 133,141 165,057 140,572 176,616

TOTAL EXPENDITURE 133,141 165,057 140,572 176,616

NET COST (21,177) (2,227)

116 Budget Name: Law Library Budget Unit #: 304-0211-516 Department: Superior Court Department Head: Judge F. Dana Walton

Program Description:

The Mariposa County Law Library consists of online services available at the County Library and the County Adult Detention Facility on subjects appropriate to legal research for the general public and county inmates. The Law Library operates in a special fund and has a separate Board of Trustees.

Requested Changes:

There was no requested budget.

Recommendation:

The budget was created in the recommended budget.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Law Library Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

304-0211-304.30-00 INTEREST 18 32 24 24 INTEREST 18 32 24 24

304-0211-307.91-01 COURT FEES 8,273 10,731 9,200 9,200 COURT FEES & COSTS 8,273 10,731 9,200 9,200

304-0211-309.16-00 TRANSFERS IN 1,950 TRANSFERS IN 1,950

304-0211-399.99-99 BEGINNING FUND BALANCE 2,053 3,485 BEGINNING FUND BALANCE 2,053 3,485

TOTAL REVENUE 8,291 12,713 11,277 12,709

304-0211-516.04-33 BOOKS 9,125 9,252 11,277 12,709 LAW LIBRARY SERVICES 9,125 9,252 11,277 12,709

TOTAL EXPENDITURE 9,125 9,252 11,277 12,709

NET COST 834 (3,461)

117 Budget Name: District Attorney Budget Unit#: 001-0212-517 Department: Prosecution District Attorney Department Head: Walter W. Wall

Program Description:

The Office of the District Attorney was established by the Constitution of the State of California, Government Code Section 26500, to provide prosecution and enforcement services in adult and juvenile criminal matters.

By law, the District Attorney is the chief law enforcement officer in the county. California law provides the District Attorney's most essential duty is prosecuting criminal offenses on behalf of the People.

The District Attorney is a county-wide elected official who serves a four-year term. The District Attorney may sponsor, supervise, or participate in projects and/or programs to improve the administration of justice.

Accomplishments: • Continued implementation of the criminal case management system. • Increased digital storage to reduce paper waste, including digitalization of historic paper files. • Successfully trained and promoted professionalism among staff by implementing additional training and continued education through the California District Attorneys Association (CDAA). • Identified and initiated implementation of a designated Domestic Violence Expert for victims of domestic violence. • Began implementation of policies and procedures to increase work product efficiencies and effectiveness. • Successful in establishing a new environmental circuit prosecutor for the prosecution of environmental crimes.

Goals and Objectives: • See that justice is done and that criminal laws are fully and fairly enforced . • Continue to upgrade our criminal case management system to include eDiscovery and Statewide options along with the continued implementation of the record retention/archival project by scanning old cases into digital form to reduce the need for storage space. • Maintain ongoing education and promotion of professionalism among staff by implementing continued education through the California District Attorneys Association (CDAA). • Revision to the criminal protective order procedures to maximize the protection for victims of crime. • Establish relationships with multiple counties to implement the Worker's Compensation Fraud Task Force.

Requested Changes:

• Grant and asset management funding transfers from funds 325, 329, 432, 437, and 444 have not been finalized resulting in no Transfers In at the time of the Requested Budget. • Extra help funding is being requested to support office staff while on medical leave. • Overtime has been added to ensure the budget supports an anticipated increase in caseload. • Increase the training and private vehicle use lines to provide additional support for staff training to remain current on the policies and procedures of Criminal Justice Reform.

118 Recommendations:

Transfers in from the Supplemental Law Enforcement Services Fund $7,071, 2011 Realignment Legislation Addressing Public Safety (AB109) $15,000, and Fund 437 Realignment funding $12,234 were added.

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. Miscellaneous expenses were adjusted to balance the fund.

Training and seminars and travel were increased by $8,000 collectively to support more training for staff.

Final Budget Changes:

Reduced the transfer in from SLESF Fund 329 by $1,618 following an audit of the distribution of SLESF funds over the last ten years which revealed a need to make this adjustment.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit DA-Prosecution Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0212-309.16-00 TRANSFERS IN 27,234 27,234 001-0212-309.16-31 TRANSFER IN - SLESF (329) 5,065 7,071 5,453 TRANSFERS IN 5,065 34,305 32,687

001-0212-309.17-95 TRANSFER IN FROM 444 26,829 1,969 TRANSFERS IN 26,829 1,969

TOTAL REVENUE 31,894 1,969 34,305 32,687

001-0212-517.01-01 DISTRICT ATTORNEY 135,027 134,689 135,027 135,027 001-0212-517.01-02 ASSISTANT DA 110,753 124,224 125,445 125,445 001-0212-517.01-03 ADVOCATE 8,280 001-0212-517.01-13 DEPUTY DISTRICT ATTORNEY 105,894 174,632 193,492 193,492 001-0212-517.01-16 DA INVESTIGATOR 69,632 64,629 78,891 78,891 001-0212-517.01-67 LEGAL EXECUTIVE ASSISTANT 55,470 62,267 66,793 66,793 001-0212-517.01-84 LEGAL SECRETARY 102,591 122,899 127,569 127,569 001-0212-517.01-96 SENIOR OFFICE ASSISTANT 4,713 25,806 39,545 39,545 D.A. PROSECUTION/SALARIES 592,360 709,146 766,762 766,762

001-0212-517.02-01 EXTRA HELP 22,822 3,572 15,000 15,000 001-0212-517.02-30 OVERTIME 10,000 10,000 001-0212-517.02-34 FLSA ADJUST 177 001-0212-517.02-35 LONGEVITY PAY 500 750 750 750 001-0212-517.02-45 OUT OF CLASS 405 10,000 10,000 001-0212-517.02-56 POST CERTIFICATE PAY 3,482 2,852 3,945 3,945 001-0212-517.02-58 UNIFORM ALLOWANCE 443 454 515 515 HOURLY & OTHER COMP. 27,652 7,805 40,210 40,210

001-0212-517.03-02 GROUP HEALTH FOR RETIREES 57,032 56,741 60,334 60,334 001-0212-517.03-03 UNEMPLOYMENT 10,248 3,614 001-0212-517.03-04 ACCRUED BENEFITS 6,405 4,906

119 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0212-517.03-10 SOCIAL SECURITY 38,454 45,964 50,174 50,174 001-0212-517.03-11 MEDICARE 10,176 11,203 11,789 11,789 001-0212-517.03-13 MEDICAL/DENTAL/VISION 56,160 69,602 74,913 74,913 001-0212-517.03-14 RETIREMENT-EMPLOYER 71,248 79,794 87,345 87,345 001-0212-517.03-17 LIFE INSURANCE 448 475 501 501 001-0212-517.03-18 SDI 5,023 5,991 6,587 6,587 001-0212-517.03-19 CASH-CAFETERIA PLAN 38,602 39,608 37,816 37,816 001-0212-517.03-20 UNFUNDED LIABILITY PYMNT 60,006 77,948 83,306 83,306 BENEFITS 353,802 395,846 412,765 412,765

001-0212-517.04-06 COMMUNICATIONS 3,332 4,153 4,178 4,178 001-0212-517.04-10 INSURANCE 16,432 13,897 14,283 14,283 001-0212-517.04-11 JURY & WITNESS EXPENSE 509 5,000 5,000 001-0212-517.04-14 MEDICAL & LABORATORY 3,979 5,423 7,500 7,500 001-0212-517.04-15 MEMBERSHIPS 4,853 5,324 7,500 7,500 001-0212-517.04-17 OFFICE EXPENSE 6,481 7,112 8,000 8,000 001-0212-517.04-18 PROFESSIONAL SERVICES 2,422 4,445 10,000 10,000 001-0212-517.04-21 HTE LICENSING/SUPPORT 10,205 4,425 10,000 10,000 001-0212-517.04-22 BLOOD ALCOHOL TESTING 4,200 1,950 5,000 5,000 001-0212-517.04-29 PUBLICATIONS/LEGAL NOTICE 11,829 11,190 10,000 10,000 001-0212-517.04-33 UNCLASSIFIED 50 001-0212-517.04-35 SPECIAL DEPT EXPENSE 791 001-0212-517.04-43 SAFETY EQUIP/REGULAR EMP 602 001-0212-517.04-50 COUNTY VEHICLE EXPENSE 12,045 10,895 12,000 12,000 001-0212-517.04-71 COPIER EXPENSE 3,472 4,526 3,500 3,500 001-0212-517.04-80 EQUIPMENT 565 001-0212-517.04-81 SOFTWARE 1,625 1,476 1,500 1,500 001-0212-517.04-88 FUEL EXPENSE 4,263 3,637 5,000 5,000 001-0212-517.04-90 TRAINING & SEMINARS 18,975 29,944 36,000 36,000 001-0212-517.04-91 PRIVATE VEHICLE USE 2,992 3,091 8,000 8,000 D.A./PROSECUTION SERVICES 107,670 113,440 147,461 147,461

001-0212-517.06-45 AIR CONDITIONER ROCK BLDG 7,150 FIXED ASSETS 7,150

001-0212-517.07-87 TRANSFERS OUT 1,135 TRANSFERS OUT 1,135

TOTAL EXPENDITURE 1,081,484 1,234,522 1,367,198 1,367,198

NET COST 1,049,590 1,232,553 1,332,893 1,334,511

120 Budget Name: DA Victim Witness Budget Unit #: 001-0215-518 Department: District Attorney Department Head: Walter W. Wall

Program Description:

This grant funded program provides assistance to crime victims and witnesses of crime including these mandatory services: crisis intervention, emergency assistance, referral counseling, follow-up counseling, property return, orientation to the California Criminal Justice System, court escort/support, cases status, and notifications. Optional services that can be provided include: employer and creditor intervention, transportation assistance, referrals for child care, restitution assistance, witness notification, crime prevention and restraining order assistance.

Accomplishments:  Implemented new budget funds for a Mass Victimization Advocate (MVA).  Successfully hired and trained two new Victim Witness Advocates.  Sent Advocates to the Entry-level Victim Witness Advocate Academy and the California Forensic Interview Team Training.  Procured a new vehicle for the Victim Witness Program, expanded services to offer transportation for victims of crime when applicable and when staff resources are available.  Expanded the Victim Witness office to a nearby building that offers privacy for victims of crime as well as waiting areas for victims and witness who are testifying in criminal cases.  Developed Case Review sequences as well as quarterly reviews of cases.  Expanded Advocate training on the Civil Forms for victim restitution.  Developed deeper networks with neighboring counties in regard to victim resources for mental health services and created a quick reference guide for those neighboring counties (i.e. Victims who work out of county and need to access resources that reasonably fit within their specific circumstances).  Continued the development and training of the Mass Victimization Advocate. The Advocate attended a summit that is centered on county responses to mass casualty events.  Accepted a proclamation from the Board of Supervisors for “Crime Victims’ Rights Week” and held a ceremony honoring the county’s victims of crime.

Goals and Objectives:  Continue to reduce trauma to survivors and witnesses through crisis intervention  Help victims and witnesses cope with trauma using resources and referrals and helping them navigate through the Criminal Justice System.  Increase access for victims of crime to resources within Victim Witness Services through increased transportation to court and criminal justice-related appointments.  Continue to provide services at the same level of service and professionalism the program is at now, with slightly less full-time equivalent advocates.  Maintain ongoing education and promotion of professionalism among staff by engaging staff in continued education through the California District Attorneys Association (CDAA).  Create an organizational plan within the program that helps retain qualified professional staff and allows for further advancement in victim services.  Necessary policies and procedures are to be creates, updated and implemented within the program.

121 Budget Name: County Victim Services Grant (XC) Budget Unit #: 001-0215-520

Accomplishments:

 Successfully integrated the County Victim Services Grant into the Victim Witness Program. The grant was originally under the Health and Human Services Department.  Successfully hired a qualified victim witness Advocate and maintained a by-appointment meeting schedule with our North County Victims.  Maintained an in-kind match through Health and Human Services to be able to use their Coulterville Office for victim and witness meetings.

Goals and Objectives:  Continue to reduce trauma to survivors and witnesses through crisis intervention –  Help victims and witnesses cope with trauma using resources and referrals and helping them navigate through the Criminal Justice System.  Increase access for victims to resources within Victim Witness Services through increased transportation to court and criminal justice-related appointments.  Continue to provide services as the same level of service and professionalism the program is at now, with the ability to hire another permanent position for this grant.  Maintain ongoing education and promotion of professionalism among staff by implementing continued education through the California District Attorneys Association (CDAA).

Requested Changes:

Increase in appropriations to support achievement of project goals through the end of the grant cycle (September 30th, 2019). In addition, DA Victim Witness program will be assuming the responsibilities previously held by the County’s Health and Human Services Department. Additional grant funds will be transferred to offset the increase in costs associated with the increase in caseload and activities which will result.

Recommendation:

The budget is submitted as requested.

Final Budget Changes:

Reduced rent line and increased transfer out line by $4,000 to reflect the fact that rent will be paid to the County via a transfer once Victim Witness offices are in a County facility.

122 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit DA-Victim Witness Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0215-306.72-01 VICTIM-WITNESS/OCJP "VW" 99,524 209,134 287,162 287,162 001-0215-306.72-38 COUNTY VICTIM SERVICES 42,967 69,370 69,370 FEDERAL REVENUE 99,524 252,101 356,532 356,532

001-0215-309.16-21 TRANSFER IN FROM FUND 447 10,676 3 TRANSFERS IN 10,676 3

TOTAL REVENUE 110,200 252,104 356,532 356,532

001-0215-518.01-03 ADVOCATE 23,011 25,681 35,531 35,531 001-0215-518.01-15 VICTIM WITNESS COORDINATR 26,109 50,829 53,895 53,895 001-0215-518.01-99 NORTH COUNTY ADVOCATE 12,522 DA - VICTIM WITNESS 61,642 76,510 89,426 89,426

001-0215-518.02-01 EXTRA HELP 2,940 14,044 17,228 17,228 001-0215-518.02-30 OVERTIME 423 HOURLY & OTHER COMP. 2,940 14,467 17,228 17,228

001-0215-518.03-03 UNEMPLOYMENT 2,145 001-0215-518.03-04 ACCRUED BENEFITS 174 484 001-0215-518.03-10 SOCIAL SECURITY 3,979 5,215 5,701 5,701 001-0215-518.03-11 MEDICARE 327 1,248 1,583 1,583 001-0215-518.03-13 MEDICAL/DENTAL/VISION 1,268 8,416 20,596 20,596 001-0215-518.03-14 RETIREMENT-EMPLOYER 1,607 8,491 9,924 9,924 001-0215-518.03-17 LIFE INSURANCE (4) 34 20 20 001-0215-518.03-18 SDI 179 821 910 910 001-0215-518.03-19 CASH-CAFETERIA PLAN 2,811 5,163 1,614 1,614 001-0215-518.03-20 UNFUNDED LIABILITY PYMNT 12,882 10,800 10,800 BENEFITS 10,341 44,899 51,148 51,148

001-0215-518.04-06 COMMUNICATIONS 712 3,248 6,000 6,000 001-0215-518.04-10 INSURANCE 1,300 2,311 1,304 1,304 001-0215-518.04-15 MEMBERSHIPS 630 769 769 001-0215-518.04-16 MISC EXPENSE 12,738 11,000 11,000 001-0215-518.04-17 OFFICE EXPENSE 8,005 42,024 36,357 36,357 001-0215-518.04-31 RENTS & LEASES-BUILDINGS 2,550 13,100 18,600 14,600 001-0215-518.04-50 COUNTY VEHICLE EXPENSE 773 7,950 7,950 001-0215-518.04-60 UTILITIES 2,192 2,386 6,600 6,600 001-0215-518.04-71 COPIES 633 1,244 1,200 1,200 001-0215-518.04-81 SOFTWARE 5,000 001-0215-518.04-88 FUEL EXPENSE 313 6,336 6,336 001-0215-518.04-90 TRAINING & SEMINARS 10,656 12,968 25,293 25,293 001-0215-518.04-91 PRIVATE VEHICLE USE 2,398 1,736 7,951 7,951 D.A. VICTIM/WITNESS SERV 28,446 98,471 129,360 125,360

001-0215-518.07-87 TRANSFERS OUT 27,842 4,000 TRANSFERS OUT 27,842 4,000

001-0215-518.08-82 PRIOR PERIOD ADJUSTMENT (1,985) SPECIAL ITEMS (1,985)

123 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0215-520.01-03 ADVOCATE 6,261 32,001 37,011 37,011 001-0215-520.01-15 VICTIM WITNESS COORDINATR 5,648 5,988 5,988 D.A. VICTIM WITNESS 6,261 37,649 42,999 42,999

001-0215-520.03-04 ACCRUED BENEFITS 87 001-0215-520.03-10 SOCIAL SECURITY 454 2,645 3,021 3,021 001-0215-520.03-11 MEDICARE 106 618 707 707 001-0215-520.03-13 MEDICAL/DENTAL/VISION 114 1,929 1,495 1,495 001-0215-520.03-14 RETIREMENT-EMPLOYER 692 4,178 4,772 4,772 001-0215-520.03-17 LIFE INSURANCE 4 22 24 24 001-0215-520.03-18 SDI 68 422 482 482 001-0215-520.03-19 CASH-CAFETERIA PLAN 909 4,802 5,243 5,243 001-0215-520.03-20 UNFUNDED LIABILITY PYMNT 666 800 5,193 5,193 BENEFITS 3,100 15,416 20,937 20,937

001-0215-520.04-06 COMMUNICATIONS 252 252 001-0215-520.04-17 OFFICE EXPENSES 2,500 2,500 001-0215-520.04-60 UTILITIES 450 450 001-0215-520.04-71 COPIER EXPENSE 450 450 001-0215-520.04-91 PRIVATE VEHICLE USE 1,782 1,782 SERVICES & SUPPLIES 5,434 5,434

TOTAL EXPENDITURE 112,730 313,269 356,532 356,532

NET COST 2,530 61,165

124 Budget Name: Sheriff Budget Unit #: 001-0216-521 Department: Sheriff-Coroner-Public Administrator Department Head: Doug Binnewies

Program Description:

The Sheriff is a constitutionally-elected county official responsible for keeping the peace, securing the courts, and operating the county jail. Department functions include emergency and all-hazards response, patrol, crime prevention, criminal investigations, receiving and serving civil papers, transporting inmates to court, and providing animal control services to Mariposa County.

The Sheriff also serves as the County’s coroner, public administrator, marshal, animal control administrator and emergency disaster coordinator. Duties in these roles include conducting autopsies, establishing the identity of deceased persons, locating and notifying family members of deceased persons, administering the estate of deceased residents without a will or family in California, maintaining courthouse security, operating an impound facility for domestic animals and a variety of other administrative and enforcement duties related to the application of government, civil, penal and probate codes. The disaster coordinator manages the OES unit which duties include disaster preplanning and response and management of the county’s emergency operations center which supports large scale emergency operations countywide.

Accomplishments: • Implementation of a School Resource Officer (SRO) to support MCUSD students (Grant supported). • Implementation of Lexipol Public Safety Policy Management System. • Implementation of web-based Concealed Carry Weapons (CCW) program for client convenience. • Sheriff’s Office Community Emergency Notification System – Everbridge Systems. • Advanced Officer Training focusing on Crisis Intervention & De-escalation techniques.

Goals & Objectives: • Continue to staff the CTE High School police science education course (Grizzly Sheriff Program). • Continue research and design of new Sheriff HQ to be located on previously purchased parcel. • Implementation of Officer Body Camera system for Sheriff’s patrol division.

Requested Changes:

Revenues remain relatively constant and are expected to meet projections; however there is a decrease due to the RCCP transfer in line remaining within its current fund, having no effect on general fund revenues.

Salaries and benefits are adjusted to reflect the most recent negotiations and benefit rates. Rural County Crime Prevention (RCCP) funded positions and associated expenses have been removed from the Sheriff’s Department Account and moved to fund 353, established to track revenue and expenses associated with these state funds.

The Overtime line is being increased based on prior year actuals.

Communications line increase is to support the Sheriff’s Office Emergency Notification System, Everbridge, public safety policy management system, Lexipol, the Mobile Data Terminals (MDT’s) and all landline, satellite and mobile communications, providing enhanced public safety messaging to the community.

Three new categories of expenses have been projected in FY20 at $10,000 each – miscellaneous expense (for supplies in disaster situations), vehicle repairs, and mutual aid law enforcement (for salaries and benefits in disaster situations). Two of these categories could be reimbursed by the jurisdictions Mariposa Sheriffs have been sent to help, but that is not guaranteed. We intend to continue to provide support when possible and needed, because it is the right thing to do, and because Mariposa County benefits from the same actions on the part of our peer counties.

Safety Equipment line has increase to support the annual supply cost, i.e. ammunition, taser cartridge, deputy safety equipment setup and yearly rotational replacement program, which includes taser, pistol, rifle, radio and ballistic safety vest.

Fuel expense increased by $15,000 in anticipation of higher fuel costs.

Minor adjustments in other line item are based on historical trends and expectations for the coming year.

125 Recommendations:

Measure M revenue was transferred in to support five new positions listed below (plus two Office Assistant I/II’s added at the end of FY19 with the intention of using Measure M dollars to offset them), discretionary expense category 04 increases of $213,000, and additional funds needed to acquire replacement vehicles listed below. DEA grant revenue $66,182 was transferred in to support Sheriff operations.

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. Two new sheriff’s deputies and one additional dispatcher were added to the salaries and benefits. Total increase in salaries and benefits was $401,642. Overtime was decreased by $75,000 from requested FY20 budget $15,000 from FY19 budget as a result of increased staffing levels.

Fuel expense was reduced by $10,000. $94,881 was added to support the purchase of several new vehicles. A transfer out of $22,154 to fund 453 for the School Resource Officer was added to ensure that the full cost of the position is reflected in fund 453.

Final Budget Changes:

Reduced transfer in line from Fund 456 Measure M by $645,923 and all corresponding appropriations lines by the same amount to transfer all Measure M-funded activities to be expensed and tracked in the fund established for Measure M revenue. Increased transfer in from Fund 329 SLESF by $38,402 as a result of an audit conducted of the last ten years from which a determination was made that this adjustment needed to occur. Reduced transfer out to Fund 453 Tobacco Law Enforcement due to higher than anticipated beginning fund balance eliminating the need for a transfer from the general fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Sheriff Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0216-302.10-00 ANIMAL LICENSES 4,303 2,656 15,000 15,000 ANIMAL LICENSES 4,303 2,656 15,000 15,000

001-0216-305.55-05 UNDERGROUND TANK PROGRAM 001-0216-305.55-07 SAFE KIDS 2,565 STATE REVENUE 2,565

001-0216-305.56-06 POST TRAINING 13,116 20,000 20,000 STATE REVENUE 13,116 20,000 20,000

001-0216-305.62-68 PUBLIC SAFETY (SALES TAX) 1,089,125 1,135,648 1,050,000 1,050,000 STATE REVENUE 1,089,125 1,135,648 1,050,000 1,050,000

001-0216-306.72-05 BLM CONTRACT 9,000 9,000 9,000 9,000 001-0216-306.72-06 FOREST SERVICE AGREEMENT 12,797 21,020 21,000 21,000 001-0216-306.72-57 OJP/BULLET PROOF VESTS 2,068 4,000 4,000 FEDERAL REVENUE 23,865 30,020 34,000 34,000

001-0216-307.90-01 CIVIL FEES - SHERIFF 18,344 10,770 12,000 12,000 CIVIL PROCESS SERVICES 18,344 10,770 12,000 12,000

126 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0216-307.93-01 IMPOUND FEES 10,014 3,330 7,000 7,000 001-0216-307.93-02 BOARDING & VACCINE FEES 250 250 HUMANE SERVICES 10,014 3,330 7,250 7,250

001-0216-307.94-04 PARKING CITATION 256 176 500 500 LAW ENFORCEMENT SERVICES 256 176 500 500

001-0216-308.11-00 MISCELLANEOUS REVENUE 6,489 5,126 001-0216-308.11-26 JCF HEALTH CRISIS SECUR 1,772 2,803 2,500 2,500 MISCELLANEOUS REVENUE 8,261 7,929 2,500 2,500

001-0216-309.15-57 TRANSFER IN FROM 456 SHER 645,923 TRANSFERS IN 645,923

001-0216-309.16-00 TRANSFERS IN 31,833 66,182 66,182 001-0216-309.16-31 TRANSFER IN - SLESF (329) 123,011 152,505 126,429 164,831 001-0216-309.16-65 RURAL LAW ENFORCEMENT 304,203 TRANSFERS IN 459,047 152,505 192,611 231,013

001-0216-309.17-76 TF IN SHERIFF SALARY RCCP 001-0216-309.17-92 TRANSFER IN FROM FUND 444 20,276 5,392 TRANSFERS IN 20,276 5,392

TOTAL REVENUE 1,649,172 1,348,426 1,979,784 1,372,263

001-0216-521.01-01 SHERIFF / CORONER 148,331 148,331 148,331 148,331 001-0216-521.01-10 ADMINISTRATIVE TECHNICIAN 48,069 63,733 64,359 64,359 001-0216-521.01-12 UNDERSHERIFF 117,133 120,285 127,333 127,333 001-0216-521.01-20 CAPTAINS 206,759 208,241 220,339 220,339 001-0216-521.01-33 SERGEANTS 395,333 411,563 437,623 437,623 001-0216-521.01-34 SERGEANTS-RCCP FUNDING 72,755 001-0216-521.01-52 DEPUTY-RCCP FUNDING 87,581 001-0216-521.01-54 DEPUTY SHERIFF(2)-SLESF 133,937 138,283 142,794 142,794 001-0216-521.01-55 DEPUTY SHERIFF 1,285,016 1,341,877 1,552,809 1,435,341 001-0216-521.01-56 DETECTIVE 125,031 138,415 142,794 142,794 001-0216-521.01-63 OFFICE TECHNICIAN 48,122 52,041 53,269 53,269 001-0216-521.01-64 OFFICE TECH SUPERVISOR 13,809 001-0216-521.01-68 EXECUTIVE ASSISTANT 60,475 62,271 62,883 62,883 001-0216-521.01-79 EVIDENCE TECHNICIAN 45,889 47,266 47,730 47,730 001-0216-521.01-82 ANIMAL CONTROL OFFICER 116,428 145,500 144,233 144,233 001-0216-521.01-88 DISPATCHERS 280,561 293,225 342,615 300,921 001-0216-521.01-89 DISPATCHER 1 (RCCP) 35,303 001-0216-521.01-98 OFFICE ASSISTANT I/II 9,996 60,479 SHERIFF SALARIES 3,220,532 3,181,027 3,547,591 3,327,950

001-0216-521.02-01 EXTRA HELP 645 001-0216-521.02-04 FORESTRY CONTRACT 52,566 81,280 75,000 75,000 001-0216-521.02-06 EXTRA HELP ANIMAL CONTROL 26,143 20,227 001-0216-521.02-11 EXTRA HELP - RCCP 45,638 001-0216-521.02-30 OVERTIME 317,723 360,950 305,000 305,000 001-0216-521.02-34 FLSA ADJUST 18,238 32,990 001-0216-521.02-35 LONGEVITY PAY 89,510 86,492 83,807 83,807 001-0216-521.02-40 STANDBY 178 1,000 1,000 001-0216-521.02-50 SHIFT DIFFERENTIAL 22,773 20,171 22,000 22,000 001-0216-521.02-55 OUT OF AREA PAY 1,200 1,200 1,200 1,200 001-0216-521.02-56 POST CERTIFICATE PAY 113,835 109,175 98,261 98,261 001-0216-521.02-57 FIELD TRAINING 3,023 4,761 8,000 8,000 001-0216-521.02-58 UNIFORM ALLOWANCE 35,132 34,348 41,499 39,499 HOURLY & OTHER COMP. 725,781 752,417 635,767 633,767

127 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0216-521.03-02 GROUP HEALTH FOR RETIREES 276,119 328,742 334,236 334,236 001-0216-521.03-03 UNEMPLOYMENT 2,089 8,190 001-0216-521.03-04 ACCRUED BENEFITS 72,323 12,938 001-0216-521.03-10 SOCIAL SECURITY 236,147 235,962 257,620 243,976 001-0216-521.03-11 MEDICARE 57,886 57,517 61,846 58,655 001-0216-521.03-13 MEDICAL/DENTAL/VISION 521,722 489,860 552,566 482,696 001-0216-521.03-14 RETIREMENT-EMPLOYER 564,322 563,235 641,627 614,977 001-0216-521.03-17 LIFE INSURANCE 1,716 1,616 1,736 1,606 001-0216-521.03-18 SDI 34,811 36,950 40,659 38,443 001-0216-521.03-19 CASH-CAFETERIA PLAN 117,830 126,987 127,938 127,938 001-0216-521.03-20 UNFUNDED LIABILITY PYMNT 541,232 615,913 480,780 480,780 BENEFITS 2,426,197 2,477,910 2,499,008 2,383,307

001-0216-521.04-05 CLOTHING 11,708 11,286 11,000 11,000 001-0216-521.04-06 COMMUNICATIONS 101,504 122,750 145,000 100,000 001-0216-521.04-10 INSURANCE 722,217 749,040 675,133 675,133 001-0216-521.04-12 MAINTENANCE OF EQUIPMENT 59,316 50,568 70,000 70,000 001-0216-521.04-13 MAINTENANCE OF BUILDINGS 10,160 10,615 18,000 18,000 001-0216-521.04-14 MEDICAL & LABORATORY 84,461 91,503 85,000 85,000 001-0216-521.04-15 MEMBERSHIPS 6,835 7,335 8,500 8,500 001-0216-521.04-16 MISC EXPENSE 477 10,000 001-0216-521.04-17 OFFICE EXPENSE 37,753 35,319 23,000 23,000 001-0216-521.04-18 PROFESSIONAL SERVICES 41,812 28,777 42,000 42,000 001-0216-521.04-19 ANIMAL CONTROL-SUPPLIES 5,962 7,837 8,500 8,500 001-0216-521.04-20 ANIMAL CNTRL PUBLICATIONS 175 1,200 1,200 001-0216-521.04-22 VEHICLE REPAIRS 10,000 001-0216-521.04-25 MUTUAL AID LAW ENFORCE 9,713 10,000 10,000 001-0216-521.04-29 PUBLICATIONS 4,000 4,000 001-0216-521.04-30 RENTS & LEASES-EQUIPMENT 612 4,000 4,000 001-0216-521.04-31 RENTS & LEASES-BUILDINGS 57,747 59,822 64,197 64,197 001-0216-521.04-32 SMALL TOOLS 1,500 1,500 001-0216-521.04-33 RESERVE UNIFORMS 2,051 139 2,000 2,000 001-0216-521.04-35 REMOVAL 10,947 8,675 12,000 12,000 001-0216-521.04-36 DEPARTMENTAL 12,579 6,514 9,000 9,000 001-0216-521.04-37 UNCLASSIFIED 8,000 8,000 8,000 8,000 001-0216-521.04-38 TRAINING IN SERVICE 221 396 5,200 001-0216-521.04-39 TRAINING RESERVE 2,000 2,891 2,000 2,000 001-0216-521.04-40 POST TRAINING 27,392 12,693 30,000 10,000 001-0216-521.04-41 RESERVE SUPPLY & EQUIP. 387 6,400 6,400 001-0216-521.04-42 PERSONNEL SELECTION 2,004 3,077 5,500 5,500 001-0216-521.04-43 SAFETY EQUIP/REGULAR EMP. 69,797 159,533 150,000 74,000 001-0216-521.04-44 EDUCATION 1,900 1,000 1,000 001-0216-521.04-45 ENDANGERED CHILDREN FUND 3,601 13,514 7,500 7,500 001-0216-521.04-47 ANIMAL CONTROL 9,139 5,317 12,000 12,000 001-0216-521.04-50 COUNTY VEHICLE EXPENSE 612,948 654,327 620,000 600,000 001-0216-521.04-51 MAJOR VEHICLE REPAIRS 19,703 14,559 23,700 23,700 001-0216-521.04-70 NSF CHARGES 40 10 60 60 001-0216-521.04-71 COPIER EXPENSE 7,738 11,722 6,300 6,300 001-0216-521.04-80 EQUIPMENT 67,225 39,165 80,000 73,000 001-0216-521.04-81 SOFTWARE 4,500 5,411 10,500 5,000 001-0216-521.04-88 FUEL EXPENSE 165,954 190,572 205,000 190,000 001-0216-521.04-89 BANK CHARGES 38 145 100 100 001-0216-521.04-90 TRAINING & SEMINARS 28,512 49,214 49,000 49,000 001-0216-521.04-91 PRIVATE VEHICLE USE 764 1,260 1,500 1,500 SHERIFF SERVICES 2,195,627 2,374,251 2,437,790 2,224,090

001-0216-521.06-40 VEHICLES 94,881 FIXED ASSETS 94,881

128 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0216-521.07-89 TRANSFER OUT/VEHICLES 100,000 001-0216-521.07-94 TRANSFER OUT TO FUND 453 22,154 TRANSFERS OUT 100,000 22,154

001-0216-521.08-82 PRIOR PERIOD ADJUSTMENT (502) SPECIAL ITEMS (502)

TOTAL EXPENDITURE 8,667,635 8,785,605 9,237,191 8,569,114

NET COST 7,018,463 7,437,179 7,257,407 7,196,851

129 Budget Name: JJCPA Budget Unit#: 351-0217-522 Department: Probation Department Head: Pete Judy

Program Description:

The Juvenile Justice Crime Prevention Act was established by the Schiff-Cardenas Crime Prevention Act of 2000. The funding currently supports the costs of a Deputy Probation Officer position. The JJCPA program addresses school attendance problems through the Truancy Intervention Program (TIP) established in 2001. The Truancy Intervention Program is a collaborative effort on the part of the Probation Department and School District. The program objective is to reduce the truancy rate of students and is an early intervention program to divert youth from future involvement in the Juvenile Justice System.

Accomplishments:  This program continues to be effective in reducing local truancy statistics; and is attributed to the reduction of youth who end up on probation.  The Truancy Intervention Officer continues to effectively provide intervention services to youth with significant behavioral issues which has helped keep these problematic youth in school.  Probation actively participates on the Student Attendance Review Board, assisting the school district in addressing the issues that contribute to chronic absenteeism.

Goals & Objectives:  Continue to provide intervention services to the school district to reduce truancy rates and suspension/expulsion rates of problematic students.

Requested Changes:

Revenue is requested based on preliminary State allocations. Appropriations are requested to be transferred out to the Probation operating budget in a corresponding amount to partially offset the cost of the Deputy Probation Officer responsible for this program.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit JJCPA-Probation Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

351-0217-304.30-00 INTEREST 1,234 2,300 1,000 1,000 INTEREST 1,234 2,300 1,000 1,000

351-0217-305.62-81 SLESF FUNDING 76,553 79,908 54,750 54,750 STATE REVENUE 76,553 79,908 54,750 54,750

351-0217-309.16-00 TRANSFERS IN 12,552 TRANSFERS IN 12,552

130 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

351-0217-399.99-99 BEGINNING FUND BALANCE 135,950 146,919 BEGINNING FUND BALANCE 135,950 146,919

TOTAL REVENUE 77,787 94,760 191,700 202,669

351-0217-522.04-16 MISCELLANEOUS EXPENSE 200 1,446 104,804 115,773 351-0217-522.04-41 ATTENDANCE AWARD 100 10,000 10,000 351-0217-522.04-46 ATTENDANCE INCENTIVE PROG 15,000 15,000 351-0217-522.04-80 EQUIPMENT 6,000 6,000 351-0217-522.04-90 TRAINING & SEMINARS 5,000 5,000 JJCPA - PROB/SERVICES 200 1,546 140,804 151,773

351-0217-522.07-87 TRANSFERS OUT 001-0224 48,075 50,425 50,896 50,896 TRANSFERS OUT 48,075 50,425 50,896 50,896

TOTAL EXPENDITURE 48,275 51,971 191,700 202,669

NET COST (29,512) (42,789)

131 Budget Name: Rural Crime Prevention Budget Unit #: 353-0218-524 Department: Sheriff Department Head: Doug Binnewies

Program Description:

The Rural County Crime Prevention (RCCP) fund was established to account for the $500,000 annual allocation received from the State through the Small and Rural County Sheriff Grant. To guarantee a dedicated revenue stream this funding is now tied to the Vehicle Registration Fee (VRF) that funds specific law enforcement programs including the Small and Rural County Sheriff Grants.

Requested Changes:

The fund is used for the Sheriff’s RCCP operating budget which represents funding for one Sergeant, five Deputy Sheriffs, and one Dispatcher. The Miscellaneous Expense line item is requested in an amount necessary to balance the fund.

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. Miscellaneous expenses were adjusted to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Rural Law Enforcement Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

353-0218-304.30-00 INTEREST 8,521 10,329 4,000 4,000 INTEREST 8,521 10,329 4,000 4,000

353-0218-305.67-03 RURAL CRIME PREVENTION 500,000 500,000 500,000 500,000 STATE REVENUE 500,000 500,000 500,000 500,000

353-0218-399.99-99 BEGINNING FUND BALANCE 514,860 538,858 BEGINNING FUND BALANCE 514,860 538,858

TOTAL REVENUE 508,521 510,329 1,018,860 1,042,858

353-0218-524.01-34 SERGEANTS 77,002 83,510 83,510 353-0218-524.01-52 DEPUTIES 49,208 295,405 295,405 353-0218-524.01-89 DISPATCHER 39,721 41,694 41,694 RCCP SALARIES 165,931 420,609 420,609

353-0218-524.02-11 EXTRA HELP - RCCP 63,177 45,000 45,000 353-0218-524.02-30 OVERTIME 21,977 353-0218-524.02-35 LONGEVITY PAY 2,626 2,505 2,505 353-0218-524.02-50 SHIFT DIFFERENTIAL 2,372 1,612 1,612 353-0218-524.02-56 POST CERTIFICATE PAY 2,188 2,088 2,088 353-0218-524.02-58 UNIFORM ALLOWANCE - RCCP 2,040 6,050 6,050 HOURLY & OTHER COMP 94,380 57,255 57,255

132 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

353-0218-524.03-04 ACCRUED BENEFITS 392 353-0218-524.03-10 SOCIAL SECURITY 12,220 26,937 26,937 353-0218-524.03-11 MEDICARE 3,987 6,305 6,305 353-0218-524.03-13 MEDICAL/DENTAL/VISION RCC 31,370 92,202 92,202 353-0218-524.03-14 RETIREMENT - EMPLOYER 28,039 62,679 62,679 353-0218-524.03-17 LIFE INSURANCE 113 226 226 353-0218-524.03-18 SDI 2,039 4,392 4,392 353-0218-524.03-19 CASH - CAFETERIA PLAN 7,287 7,968 7,968 353-0218-524.03-20 UNFUNDED LIABILITY PMT 23,880 23,880 BENEFITS 85,447 224,589 224,589

353-0218-524.04-16 MISCELLANEOUS EXPENSE 79,137 129,580 316,407 340,405 353-0218-524.04-50 MOTORPOOL USEAGE 48,130 SERVICES AND SUPPLIES 127,267 129,580 316,407 340,405

353-0218-524.06-21 CARPORT COVER 7,505 353-0218-524.06-40 VEHICLES 99,234 353-0218-524.06-43 ANIMAL CTRLBX SO-417 9,720 13,519 FIXED ASSETS 116,459 13,519

353-0218-524.07-87 TRANSFERS OUT 330,480 TRANSFERS OUT 330,480

TOTAL EXPENDITURE 574,206 488,857 1,018,860 1,042,858

NET COST 65,685 (21,472)

133 Budget Name: Boating Safety Budget Unit #: 001-0219-523 Department: Sheriff-Coroner-Public Administrator Department Head: Doug Binnewies

Program Description:

The Boating Safety Program provides law enforcement, water rescue services, water safety classes, and accident investigation services on the waterways in the County, which consist of Lake McClure, Lake McSwain, Lake Merced, and the Merced River.

The State of California, Department of Boating and Waterways provides funding for most of this program. The County share is equal to the estimated amount of boat taxes collected by the County.

Accomplishments: • Expanded training opportunities to Boating Safety Officers to enhance skillsets in accident investigations and Boating Under the Influence enforcement. • Continue to maintain patrol of Mariposa County’s navigable waterways in a time of unprecedented winter storms. • Acquired a jet boat for shallow water operations to better assist SAR operations (Grant funded).

Goals & Objectives: • Continue to maintain a safe environment for fishermen and recreational boaters.

Requested Changes:

The Boating Safety budget remains entirely unchanged from FY19 with the exception of a slight decrease due to a reduction in the unfunded liability payment.

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Boating Safety Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0219-305.56-01 BOATING SAFETY 240,718 238,168 231,827 231,827 STATE REVENUE 240,718 238,168 231,827 231,827

TOTAL REVENUE 240,718 238,168 231,827 231,827

001-0219-523.01-55 DEPUTIES 133,937 138,131 142,794 142,794 BOATING SAFETY SALARIES 133,937 138,131 142,794 142,794

001-0219-523.02-30 OVERTIME 4,297 11,093 10,000 10,000 001-0219-523.02-35 LONGEVITY PAY 2,580 4,477 4,284 4,284 001-0219-523.02-40 STANDBY 120 001-0219-523.02-50 SHIFT DIFFERENTIAL 100

134 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0219-523.02-55 OUT OF AREA PAY 1,200 1,200 1,200 1,200 001-0219-523.02-56 POST CERTIFICATE PAY 3,511 3,681 3,570 3,570 001-0219-523.02-57 FIELD TRAINING 616 001-0219-523.02-58 UNIFORM ALLOWANCE 1,950 2,000 2,000 2,000 HOURLY & OTHER COMP. 13,538 23,287 21,054 21,054

001-0219-523.03-10 SOCIAL SECURITY 8,503 9,240 9,361 9,361 001-0219-523.03-11 MEDICARE 1,989 2,161 2,189 2,189 001-0219-523.03-13 MEDICAL/DENTAL/VISION 29,493 30,253 30,251 30,251 001-0219-523.03-14 RETIREMENT-EMPLOYER 28,195 30,761 33,734 33,734 001-0219-523.03-17 LIFE INSURANCE 52 52 52 52 001-0219-523.03-18 SDI 1,404 1,614 1,639 1,639 001-0219-523.03-20 UNFUNDED LIABILITY PYMNT 32,157 41,316 32,547 32,547 BENEFITS 101,793 115,397 109,773 109,773

001-0219-523.04-05 CLOTHING 490 473 500 500 001-0219-523.04-06 COMMUNICATIONS 334 399 1,000 1,000 001-0219-523.04-10 INSURANCE 62,784 4,010 4,344 4,344 001-0219-523.04-12 MAINTENANCE OF EQUIPMENT 12,383 15,935 15,000 15,000 001-0219-523.04-13 MAINTENANCE OF BUILDINGS 260 336 1,000 1,000 001-0219-523.04-16 MISC EXPENSE 1,174 475 2,000 2,000 001-0219-523.04-17 OFFICE EXPENSE 507 399 500 500 001-0219-523.04-32 SMALL TOOLS 528 539 500 500 001-0219-523.04-33 FUEL 11,999 11,635 12,000 12,000 001-0219-523.04-35 RIVER RESCUE SUPPLIES 1,106 2,508 2,500 2,500 001-0219-523.04-36 FIRST AIDE SUPPLIES 467 500 500 001-0219-523.04-58 STATE SHARE OF VEHICLE EX 14,358 10,097 15,100 15,100 001-0219-523.04-60 UTILITIES 2,274 3,005 3,000 3,000 001-0219-523.04-80 EQUIPMENT 1,000 1,000 001-0219-523.04-88 FUEL EXPENSE 9,694 6,209 14,000 14,000 001-0219-523.04-90 TRAINING & SEMINARS 2,391 5,442 4,000 4,000 001-0219-523.04-91 PRIVATE VEHICLE USE 718 1,000 1,000 BOATING SAFETY SERVICES 121,000 61,929 77,944 77,944

TOTAL EXPENDITURE 370,268 338,744 351,565 351,565

NET COST 129,550 100,576 119,738 119,738

135 Budget Name: Jail Budget Unit #: 001-0220-531 Department: Sheriff-Coroner-Public Administrator Department Head: Doug Binnewies

Program Description:

The Mariposa County Sheriff’s Office Adult Detention Facility (Jail) is a 58-bed maximum security facility with both single cell and dormitory accommodations. The facility includes a medical examination room, full-service kitchen, program and administrative space and exercise space for male and female inmates.

The jail is operated under regulations promulgated by the State of California. The jail program also provides the central location for the registration of persons required to register under Section 290 P.C. for sex offenses, also arson and drug offenses. The program is also responsible for the collection of DNA samples of persons required to submit samples for the State of California Central DNA Data Bank.

The Jail provides housing for persons arrested by the Mariposa County Sheriff’s Office and our surrounding law enforcement partners.

Accomplishments:  Completed Adult Detention Facility primary water supply system upgrade.  Implementation of the Jail Based Return to Competency Training (JBCT) program.  Enhanced Inmate services Behavior Health / Tele-psych.  Enhanced video arraignment and programing/education room.  Implementation of educational program, Artist-In Residency/ Poetry workshop.

Goals & Objectives:  Adult Detention Facility roof maintenance.  Implement Jail Based Medication Assisted Treatment (MAT) program for opioid dependent incarcerated persons.  Development of a permanent stand-alone auxiliary water storage source to support the jail facility.  Enhance video security system.

Requested Changes:  Revenues this year remain relatively consistent. The Transfer In line includes funds from the Community Corrections AB 109 (Fund 432) based on available funding to partially offset the cost of two Custodial Deputy positions and the effect that housed state parolees could have on the jail population.  Transfer In line item has been established to account for Jail Based Competency Training (JBCT) Funding.  Transfer In line item has been established to account for Artist-In Residency/ Poetry workshop.  The State Criminal Alien Assistance Program (SCAAP) fund remains unfunded due to state law SB54.  Salaries and benefits are adjusted to reflect the most recent rates.  Overtime line is increasing to cover employee negotiated increases.  Building maintenance remains at previous levels and is needed to complete deferred work to repair the Adult Detention Facility roof, the development of water storage and replacement of all cell block water mixing valves and upgrade security camera system.  Medical and laboratory is seeking an increase based on rising medical expenses, Mental Health Services, and of transporting inmates to offsite appointments (+$50,000).  Adjustments in other line items are requested based on actual costs and MOU increases.

Recommendation:

$7,071 was transferred in from Supplemental Law Enforcement Services Fund 329. Measure M funds were transferred in to support $70,000 in additional discretionary category 04 appropriations requests.

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. $125,125 in overtime was added to match the transfer in from Fund 454 Jail Based Competency Treatment. Final Budget Changes:

Reduced transfer in from Fund 456 Measure M and all corresponding appropriations to move them to the fund to better track them. Reduced the transfer in from fund 329 SLESF by $1,469 as a result of an audit of all transfers revealing a need for this adjustment.

136 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Jail Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0220-305.62-95 SSI RECOUPMENT PROGRAM 6,400 4,000 5,000 5,000 STATE REVENUE 6,400 4,000 5,000 5,000

001-0220-307.91-06 WORK FURLOUGH 20 270 1,000 1,000 COURT FEES & COSTS 20 270 1,000 1,000

001-0220-307.94-07 WEEK-END INMATE HOUSING 160 400 1,000 1,000 001-0220-307.94-08 ARTS COUNCIL SERVICES 0 801 2,500 2,500 LAW ENFORCEMENT SERVICES 160 1,201 3,500 3,500

001-0220-308.01-01 OTHER REVENUE - GENERAL 80 155 MISCELLANEOUS REVENUE 80 155

001-0220-308.11-00 MISCELLANEOUS REVENUE 3,620 MISCELLANEOUS REVENUE 3,620

001-0220-309.15-50 TRANSFER IN FROM FUND 454 125,125 125,125 001-0220-309.15-59 TRANSFER IN FROM 456 JAIL 70,000 TRANSFERS IN 195,125 125,125

001-0220-309.16-00 TRANSFERS IN 23,500 23,500 23,500 23,500 001-0220-309.16-31 TRANSFER IN - SLESF (329) 5,065 7,072 5,610 TRANSFERS IN 28,565 23,500 30,572 29,110

TOTAL REVENUE 35,225 32,746 235,197 163,735

001-0220-531.01-22 JAIL LIEUTENANT 90,222 93,051 96,189 96,189 001-0220-531.01-39 SERGEANT 212,325 222,199 229,707 229,707 001-0220-531.01-75 CUSTODIAL DEPUTY 863,059 847,101 953,023 953,023 ADULT DETENTION SALARIES 1,165,606 1,162,351 1,278,919 1,278,919

001-0220-531.02-30 OVERTIME 84,397 109,905 217,825 217,825 001-0220-531.02-34 FLSA ADJUST 5,448 17,612 001-0220-531.02-35 LONGEVITY PAY 19,361 21,980 26,830 26,830 001-0220-531.02-50 SHIFT DIFERENTIAL 13,958 13,646 12,000 12,000 001-0220-531.02-56 POST CERTIFICATE PAY 16,669 16,034 15,362 15,362 001-0220-531.02-57 FIELD TRAINING 4,210 4,053 4,000 4,000 001-0220-531.02-58 UNIFORM ALLOWANCE 18,991 18,920 20,200 20,200 HOURLY & OTHER COMP. 163,034 202,150 296,217 296,217

001-0220-531.03-02 GROUP HEALTH FOR RETIREES 69,346 67,363 69,790 69,790 001-0220-531.03-04 ACCRUED BENEFITS 15,819 2,694 001-0220-531.03-10 SOCIAL SECURITY 84,625 84,991 89,329 89,329 001-0220-531.03-11 MEDICARE 19,787 19,877 20,891 20,891 001-0220-531.03-13 MEDICAL/DENTAL/VISION 206,402 220,103 238,617 238,617 001-0220-531.03-14 RETIREMENT-EMPLOYER 207,788 213,796 244,649 244,649 001-0220-531.03-17 LIFE INSURANCE 651 647 682 682 001-0220-531.03-18 SDI 13,201 14,090 14,894 14,894 001-0220-531.03-19 CASH-CAFETERIA PLAN 60,249 50,557 50,986 50,986 001-0220-531.03-20 UNFUNDED LIABILITY PYMNT 140,230 190,424 132,705 132,705 BENEFITS 818,098 864,542 862,543 862,543

137 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0220-531.04-05 CLOTHING 6,677 8,975 10,000 10,000 001-0220-531.04-08 FOOD 190,560 209,344 200,978 200,978 001-0220-531.04-09 HOUSEHOLD / JANITORIAL 24,518 30,123 26,000 26,000 001-0220-531.04-10 INSURANCE 108,158 108,206 123,749 123,749 001-0220-531.04-12 MAINTENANCE OF EQUIPMENT 6,768 4,512 6,500 6,500 001-0220-531.04-13 MAINTENANCE OF BUILDINGS 22,687 28,276 80,000 65,000 001-0220-531.04-14 MEDICAL & LABORATORY 316,085 394,477 400,000 350,000 001-0220-531.04-17 OFFICE EXPENSE 228 001-0220-531.04-18 PROFESSIONAL SERVICES 29 001-0220-531.04-33 SPECIAL DEPARTMENT 2,911 5,189 3,050 3,050 001-0220-531.04-35 SAFETY EQUIPMENT 8,060 7,626 8,000 8,000 001-0220-531.04-36 DUMP FEES 10,484 11,305 12,000 12,000 001-0220-531.04-52 TRANSPORTATION-EXTRADITIO 557 10,955 5,000 5,000 001-0220-531.04-60 UTILITIES 149,447 157,179 137,550 137,550 001-0220-531.04-80 EQUIPMENT 780 5,000 001-0220-531.04-90 TRAINING & SEMINARS 3,991 4,659 6,100 6,100 001-0220-531.04-91 PRIVATE VEHICLE USE 122 ADULT DETENTION SERVICES 851,054 981,834 1,023,927 953,927

001-0220-531.06-44 JAIL PLUMBING IMPROVEMENT 40,000 001-0220-531.06-47 VEROVISION MAIL SCREENER 138,841 FIXED ASSETS 40,000 138,841

001-0220-531.08-82 PRIOR PERIOD ADJUSTMENT 4 SPECIAL ITEMS 4

TOTAL EXPENDITURE 3,037,796 3,349,718 3,461,606 3,391,606

NET COST 3,002,571 3,316,972 3,226,409 3,227,871

138 Budget Name: Domestic Violence Budget Unit #: 360-0221-536 Department: Probation Department Head: Pete Judy

Program Description:

By statute, a portion of fines levied on crimes involving domestic violence are collected and then used specifically for domestic violence programs.

Requested Changes:

Appropriations are adjusted to correspond with available funding.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Domestic Violence Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

360-0221-303.25-02 DOMESTIC VIOLENCE - PROB 467 350 600 600 360-0221-303.25-30 DOMESTIC VIOLENCE-COURTS 306 236 COUNTY FINES - LOCAL 773 586 600 600

360-0221-304.30-00 INTEREST 9544 INTEREST 9544

360-0221-399.99-99 BEGINNING FUND BALANCE 263 22 BEGINNING FUND BALANCE 263 22

TOTAL REVENUE 782 591 867 626

360-0221-536.04-16 MISCELLANEOUS EXPENSE 1,574 758 867 626 SERVICES & SUPPLIES 1,574 758 867 626

TOTAL EXPENDITURE 1,574 758 867 626

NET COST 792 167

139 Budget Name: County Inmate Welfare Budget Unit #: 361-0222-537 Department: Sheriff Department Head: Doug Binnewies

Program Description:

This program is supported by incarcerated people’s contributions that can be used for miscellaneous services provided to incarcerated people including telephone services and commissary items.

Requested Changes:

The Extra-Help line provides maintenance/repair services for the Jail facility. The Miscellaneous Expense line item is adjusted based on available funding and to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit County Inmate Welfare Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

361-0222-304.30-00 INTEREST 596 983 400 400 INTEREST 596 983 400 400

361-0222-308.01-48 COUNTY INMATE WELFARE 41,394 37,974 25,000 25,000 MISCELLANEOUS REVENUE 41,394 37,974 25,000 25,000

361-0222-399.99-99 BEGINNING FUND BALANCE 46,275 67,214 BEGINNING FUND BALANCE 46,275 67,214

TOTAL REVENUE 41,990 38,957 71,675 92,614

361-0222-537.02-01 PT MAINTENANCE WORKER III 16,695 17,285 18,000 18,000 HOURLY & OTHER COMP 16,695 17,285 18,000 18,000

361-0222-537.03-11 MEDICARE 244 251 261 261 BENEFITS 244 251 261 261

361-0222-537.04-10 INSURANCE 458 295 346 346 361-0222-537.04-16 MISCELLANEOUS EXPENSE 17,661 7,741 53,068 74,007 SERVICES & SUPPLIES 18,119 8,036 53,414 74,353

TOTAL EXPENDITURE 35,058 25,572 71,675 92,614

NET COST (6,932) (13,385)

140 Budget Name: Probation Corrections Budget Unit #: 001-0223-532 Department: Probation Department Head: Pete Judy

Program Description:

The 4-bed Juvenile Hall is used for the detention of juvenile offenders for a period of up to 96 hours. The facility is staffed with on-call employees when a youth is detained. Youth requiring detention beyond 96 hours are transported to a full- service juvenile hall in another county. Mariposa County currently has housing contracts with Kern, Madera and Tuolumne County Probation Departments. Youth detained in any juvenile hall have access to counseling, mentoring, educational and other services as needed. The Chief Probation Officer is responsible for the operations of the facility. The Probation Department also provides other programs that reduce the costs of incarcerating adult and juvenile offenders, while holding offenders accountable. These programs include Pre-trial Services, community service, electronic monitoring, Probation Works Program and SCRAM – an alcohol detection program. All of these programs support the expanded role of Probation since the implementation of the Public Safety Realignment Act of 2011.

Accomplishments:

 All juveniles detained were safely contained and no suicides or escapes from custody occurred.  Pre-trial Services has reduced county costs by reducing the number of adult offenders incarcerated pending court proceedings.

Goals & Objectives:

 Continue to maintain current extra-help probation corrections officer employees.  Continue to provide prevention and early intervention services to youth to deter delinquent behavior while holding youth accountable and protect the community.

Requested Changes:

Salaries and benefits are adjusted to reflect the most recent negotiations and benefit rates. Minor adjustments in other line items are requested based on historical trends and expectations for the coming year.

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Juvenile Detention Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0223-307.91-05 ELECTRONIC MONITOR FEES 625 COURT FEES & COSTS 625

TOTAL REVENUE 625

141 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0223-532.01-71 PROBATION CORRECTION OFCR 88,616 108,917 115,185 115,185 JUVENILE SALARIES 88,616 108,917 115,185 115,185

001-0223-532.02-01 EXTRA HELP 20,376 28,060 45,000 45,000 001-0223-532.02-30 OVERTIME 199 125 1,000 1,000 001-0223-532.02-34 FLSA ADJUST 466 001-0223-532.02-35 LONGEVITY PAY 1,715 3,250 3,651 3,651 001-0223-532.02-40 STANDBY 16,347 16,743 22,500 22,500 HOURLY & OTHER COMP 38,637 48,644 72,151 72,151

001-0223-532.03-02 GROUP HEALTH FOR RETIREES 6,028 6,020 6,021 6,021 001-0223-532.03-10 SOCIAL SECURITY 5,817 7,779 9,859 9,859 001-0223-532.03-11 MEDICARE 1,905 2,455 2,959 2,959 001-0223-532.03-13 MEDICAL/DENTAL/VISION 19,212 12,767 6,925 6,925 001-0223-532.03-14 RETIREMENT-EMPLOYER 15,377 18,843 21,225 21,225 001-0223-532.03-17 LIFE INSURANCE 37 44 44 44 001-0223-532.03-18 SDI 910 1,251 1,577 1,577 001-0223-532.03-19 CASH-CAFETERIA PLAN 3,760 11,517 15,340 15,340 001-0223-532.03-20 UNFUNDED LIABILITY PYMNT 13,088 18,045 13,632 13,632 BENEFITS 66,134 78,721 77,582 77,582

001-0223-532.04-05 CLOTHING 12 300 200 200 001-0223-532.04-06 COMMUNICATIONS 4,601 4,535 5,000 5,000 001-0223-532.04-08 FOOD 750 750 001-0223-532.04-09 HOUSEHOLD / JANITORIAL 529 728 1,250 1,250 001-0223-532.04-10 INSURANCE 3,047 2,075 2,569 2,569 001-0223-532.04-13 MAINTENANCE OF BUILDINGS 1,139 716 2,000 2,000 001-0223-532.04-15 MEMBERSHIPS 150 150 001-0223-532.04-17 OFFICE EXPENSE 1,474 1,506 4,600 4,600 001-0223-532.04-18 PROFESSIONAL SERVICES 230 2,240 6,000 6,000 001-0223-532.04-37 STAFF UNIFORMS 21 1,000 1,000 001-0223-532.04-48 PRE-EMPLOYMENT PHYSICALS 25 1,000 1,000 001-0223-532.04-50 COUNTY VEHICLE EXPENSE 3,166 3,550 5,000 5,000 001-0223-532.04-81 SOFTWARE 739 1,016 1,000 1,000 001-0223-532.04-88 FUEL EXPENSE 1,036 1,433 2,000 2,000 001-0223-532.04-90 TRAINING & SEMINARS 1,791 1,893 4,000 4,000 JUVENILE DETENTION SERV 17,810 19,992 36,519 36,519

001-0223-532.05-59 MEDICAL EXPENSE/MINORS 2,000 2,000 001-0223-532.05-61 SUPPORT & CARE OF PERSONS 9,670 1,000 20,000 20,000 JUV DETENT OTHER CHARGES 9,670 1,000 22,000 22,000

TOTAL EXPENDITURE 220,867 257,274 323,437 323,437

NET COST 220,867 256,649 323,437 323,437

142 Budget Name: Probation Budget Unit #: 001-0224-533 Department: Probation Department Head: Pete Judy

Program Description:

The Probation Department is a component of the criminal justice system, providing adult and juvenile court correctional services, and juvenile processing and detention services. The primary statutory responsibilities of the Probation Department are set forth in the Penal Code and the Welfare and Institution Codes of the State of California. The primary objective of Probation services is to reduce the incidence and impact of criminal behavior of juveniles and adults by: holding offenders accountable for criminal conduct; providing assistance to crime victims; providing investigation and enforcement services for the courts; building community safety by developing and operating local correction programs that provide for public protection, the prevention of crime, and redirection of offenders.

Accomplishments:

 Conducted over 200 pretrial assessments for the Court resulting in a decrease in failure to appear.  Placed over 50 participants in the Secure Continuous Remote Alcohol Monitoring (SCRAM) program resulting in over 3,000 sober days and a 96% success rate (no alcohol use).  Had seven participants graduate from Behavioral Health Court resulting in a decrease in crisis responses, emergency room visits and illegal drug use.  Assisted with placing six high risk homeless offenders in long-term transitional housing.

Goals & Objectives:

 Continue to decrease probation violations by applying rehabilitative services and appropriate supervision levels targeted at criminogenic needs.  Offer evidence based programing for long term jail inmates.  Expand pretrial services in preparation of bail reform.

Requested Changes:

Salaries and benefits are adjusted to reflect the most recent negotiations and benefit rates, the Board approved reclassification, and a reallocation of positions due to grant funding resources. The Insurance line item is reduced as old claims rotate out of the claims distribution when calculating premiums. Minor adjustments in other line items are requested based on historical trends and expectations for the coming year.

Recommendation:

Revenue increased by $1,000 to balance transfers. Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added.

Final Budget Changes:

Increased transfer in from Fund 329 SLESF by $722 as a result of an audit of SLESF transfers over the last ten years which revealed a need to make this adjustment.

143 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Probation Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0224-303.23-00 RESTITUTION REBATE 5,157 2,241 3,000 3,000 RESTITUTION REBATE 5,157 2,241 3,000 3,000

001-0224-305.62-69 JUVENILE PROB & CAMPS 28,848 30,041 24,000 24,000 STATE REVENUE 28,848 30,041 24,000 24,000

001-0224-307.91-04 PROBATION FEES 14,291 13,188 20,000 20,000 001-0224-307.91-05 ELECTRONIC MONITOR FEES 4,540 6,110 10,000 10,000 001-0224-307.91-11 DRUG TEST FEES 3,920 1,622 9,000 9,000 COURT FEES & COSTS 22,751 20,920 39,000 39,000

001-0224-308.11-00 MISCELLANEOUS REVENUE (10) MISCELLANEOUS REVENUE (10)

001-0224-309.16-00 TRANSFERS IN 722 001-0224-309.16-54 JJCPA - FUND 351 48,075 50,425 50,896 50,896 TRANSFERS IN 48,075 50,425 50,896 51,618

001-0224-309.17-08 TITLE IV E FR SOC SERV 2,068 3,244 3,000 3,000 TRANSFERS IN 2,068 3,244 3,000 3,000

TOTAL REVENUE 106,889 106,871 119,896 120,618

001-0224-533.01-01 PROBATION OFFICER 110,820 110,820 110,820 110,820 001-0224-533.01-03 ASST CHIEF PROB OFFICER 85,107 87,768 90,735 90,735 001-0224-533.01-60 DEPUTY PROB OFFICER I/II 252,159 124,962 247,597 247,597 001-0224-533.01-61 DEPUTY PROB OFFICER III 71,818 138,921 152,833 152,833 001-0224-533.01-68 EXECUTIVE ASSISTANT 59,031 62,271 62,883 62,883 001-0224-533.01-80 PROB DPO III-SPECIAL 71,818 6,073 001-0224-533.01-95 PROBATION TECHNICIAN 33,774 40,678 47,604 47,604 001-0224-533.01-96 SR. OFFICE ASSISTANT 29,773 38,535 40,853 40,853 PROBATION SALARIES 714,300 610,028 753,325 753,325

001-0224-533.02-01 EXTRA HELP 36,108 22,509 35,000 35,000 001-0224-533.02-30 OVERTIME 3,074 1,215 10,000 10,000 001-0224-533.02-34 FLSA ADJUST 1,259 001-0224-533.02-35 LONGEVITY PAY 24,805 20,108 18,698 18,698 001-0224-533.02-40 STANDBY 11,618 8,121 15,000 15,000 001-0224-533.02-56 POST CERTIFICATE PAY 9,796 9,929 10,078 10,078 001-0224-533.02-58 UNIFORM ALLOWANCE 3,531 2,581 3,740 3,740 HOURLY & OTHER COMP. 88,932 65,722 92,516 92,516

001-0224-533.03-02 GROUP HEALTH FOR RETIREES 29,306 29,195 30,551 30,551 001-0224-533.03-03 UNEMPLOYMENT 3,316 6,789 001-0224-533.03-04 ACCRUED BENEFITS 26,319 001-0224-533.03-10 SOCIAL SECURITY 49,155 43,846 52,370 52,370 001-0224-533.03-11 MEDICARE 12,034 10,552 12,756 12,756 001-0224-533.03-13 MEDICAL/DENTAL/VISION 82,586 67,252 94,164 94,164 001-0224-533.03-14 RETIREMENT-EMPLOYER 137,685 118,323 145,758 145,758 001-0224-533.03-17 LIFE INSURANCE 403 349 354 354 001-0224-533.03-18 SDI 6,525 5,687 7,307 7,307 001-0224-533.03-19 CASH-CAFETERIA PLAN 43,339 39,857 44,131 44,131 001-0224-533.03-20 UNFUNDED LIABILITY PYMNT 161,653 208,242 137,255 137,255 BENEFITS 526,002 556,411 524,646 524,646

144 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0224-533.04-05 CLOTHING 150 150 001-0224-533.04-06 COMMUNICATIONS 13,120 10,658 15,000 15,000 001-0224-533.04-10 INSURANCE 45,611 38,933 19,792 19,792 001-0224-533.04-12 MAINTENANCE OF EQUIPMENT 100 100 001-0224-533.04-13 MAINTENANCE OF BUILDINGS 2,000 2,000 001-0224-533.04-15 MEMBERSHIPS 1,316 1,194 2,000 2,000 001-0224-533.04-17 OFFICE EXPENSE 7,766 8,633 10,000 10,000 001-0224-533.04-18 PROF SERVICES 423 5 10,000 10,000 001-0224-533.04-33 JUVENILE JUSTICE 3,010 2,875 4,225 4,225 001-0224-533.04-35 CHEMICAL TESTING 5,525 14,942 15,000 15,000 001-0224-533.04-36 ELECTRONIC MONITORING 2,476 3,752 4,000 4,000 001-0224-533.04-38 AMMUNITION 3,000 4,000 4,000 001-0224-533.04-43 SAFETY EQUIPMENT 4,509 5,527 5,000 5,000 001-0224-533.04-48 PRE-EMPLOYMENT PHYSICALS 25 500 500 001-0224-533.04-50 COUNTY VEHICLE EXPENSE 20,798 25,514 25,000 25,000 001-0224-533.04-59 HOMELESS ASSISTANCE 5,000 5,000 001-0224-533.04-62 EMERGENCY SERVICES 5,000 5,000 001-0224-533.04-65 DIRECT CLIENT SERVICES 5,000 5,000 001-0224-533.04-70 NSF CHARGES 2 (25) 001-0224-533.04-71 COPIER EXPENSE 1,882 3,327 2,200 2,200 001-0224-533.04-81 SOFTWARE 13,319 14,086 15,000 15,000 001-0224-533.04-88 FUEL EXPENSE 5,605 5,162 5,000 5,000 001-0224-533.04-90 TRAINING & SEMINARS 6,748 6,393 10,000 10,000 001-0224-533.04-91 PRIVATE VEHICLE USE 169 78 400 400 PROBATION SERVICES 135,304 141,054 164,367 164,367

001-0224-535.01-60 DEPUTY PROBATION OFFICER 31,854 32,850 33,960 33,960 JJCPA SALARIES 31,854 32,850 33,960 33,960

001-0224-535.02-30 OVERTIME 1,000 1,000 001-0224-535.02-34 FLSA ADJUST 262 001-0224-535.02-35 LONGEVITY 956 985 1,019 1,019 001-0224-535.02-40 STANDBY 500 500 001-0224-535.02-58 UNIFORM ALLOWANCE 245 258 258 258 HOURLY & OTHER COMP 1,201 1,505 2,777 2,777

001-0224-535.03-10 SOCIAL SECURITY 2,221 2,314 2,468 2,468 001-0224-535.03-11 MEDICARE 519 541 577 577 001-0224-535.03-13 MEDICAL/DENTAL/VISION 4,194 4,218 4,122 4,122 001-0224-535.03-14 RETIREMENT-EMPLOYER 6,519 7,008 7,726 7,726 001-0224-535.03-17 LIFE INSURANCE 11 11 11 11 001-0224-535.03-18 SDI 337 369 394 394 001-0224-535.03-19 CASH-CAFETERIA PLAN 2,429 2,595 2,690 2,690 BENEFITS 16,230 17,056 17,988 17,988

TOTAL EXPENDITURE 1,513,823 1,424,626 1,589,579 1,589,579

NET COST 1,406,934 1,317,755 1,469,683 1,468,961

145 Budget Name: Finger Print ID Budget Unit #: 376-0225-525 Department: Sheriff Department Head: Doug Binnewies

Program Description:

A portion of specific court fines designated by the California Penal Code are deposited into this fund for use in updating and purchasing fingerprint technology and equipment.

Requested Changes:

Revenue is based on prior year actual collections. Appropriations are budgeted in the Miscellaneous Expense line item for future needs of the department and are based on available funding and the estimated year-end fund balance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Finger Print ID-Sheriff Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

376-0225-303.25-04 GC76000-FINGERPRINT ID 5,667 5,913 5,000 5,000 COUNTY FINES - LOCAL 5,667 5,913 5,000 5,000

376-0225-399.99-99 BEGINNING FUND BALANCE 60,550 61,463 BEGINNING FUND BALANCE 60,550 61,463

TOTAL REVENUE 5,667 5,913 65,550 66,463

376-0225-525.04-16 MISCELLANEOUS EXPENSE 65,550 66,463 SERVICES & SUPPLIES 65,550 66,463

TOTAL EXPENDITURE 65,550 66,463

NET COST (5,667) (5,913)

146 Budget Name: Fire Budget Unit #: 001-0228-542 Department: Fire Department Head: Mike van Loben Sels

Program Description:

The Mariposa County Fire Department consists of 13 volunteer companies directed by CAL FIRE. The Fire Department provides clerical support, fire protection planning through the Fire Marshal, training, and purchasing of volunteer company fixed assets. In addition, the department provides command coverage, participates in the California Fire Incident Reporting System, and is measured in part, by the Insurance Services Office Fire Rating System for insurance companies. Also included in the administrative function of the Fire Department is the monitoring of contracts that the County has with CAL FIRE for dispatch services and with the National Park Service. The volunteer companies respond to emergency incidents and provide various community services. In addition, each volunteer company conducts fundraisers to supply financial support not provided by the County.

Accomplishments:  Long term leadership and management of the Fire Department was implemented.  Training and educational opportunities were offered and provided to all members.  Maintained the fleet at an acceptable level, providing enhanced safety to Department members and citizens of Mariposa County.  Implemented new training standards and academy structure to promote increased participation.  Added 29 new volunteer firefighters to the department since January 2018.

Goals & Objectives:  Create and implement a comprehensive Recruitment and Retention program.  Complete audit and evaluation of the Fire Department and services provided to set priorities for Department improvements.  Move County Office Headquarters and training to the Spring Hill School.  Hire a Fire Inspector 1 to handle state mandated fire and life safety inspections.  Implement a Respiratory Protection Plan with yearly online health questionnaire.  Apply for and obtain grant funding for Fire Prevention planning services.  Implement automatic aid agreements with surrounding Counties.  Create and implement a fire vehicle replacement plan.

Requested Changes:  Anticipate hiring a Fire Inspector 1 to handle state mandated fire and life safety inspections.  Communication line is increased by $1,849 anticipating move to larger office Headquarters at Spring Hill School.  The CAL FIRE contract line funding increased in anticipation of a 5% increase in salaries and anticipation of two- and one-half new Amador Plan Stations.  Professional services line restored to service essential safety equipment.  Safety Clothing line increased to replace expired safety gear.  Equipment replacement line increased based on predetermined fee schedule.  Utilities line is increased by $10,000 based on anticipating move to larger office Headquarters at Spring Hill School.

Recommendation: Assistance by hire revenue increased by $250,000 to match anticipated appropriations associated with emergency response in the summer months. Measure M revenue $981,197 was transferred in to support the increase in the CalFire contract, the addition of a Fire Marshall employee allocation, and the construction of an ambulance shed in Wawona.

The ambulance shed appropriation $80,000 was added.

Final Budget Changes: Reduced transfer in from Fund 456 Measure M and all corresponding appropriations by $981,197 to track the expenses in the Fund established to pay for them.

147 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Fire Department Function Public Protection Activity Fire Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0228-305.58-01 EMERGENCY PLANNING GRANT 128,688 STATE DISASTER RELIEF 128,688

001-0228-305.67-09 ASSISTANCE BY HIRE 325,818 530,874 250,000 250,000 001-0228-305.67-44 VFA 12/13 9,396 STATE REVENUE 325,818 540,270 250,000 250,000

001-0228-307.87-05 FIRE WARDEN REVIEW 700 700 PLANNING 700 700

001-0228-308.01-30 FIRE DEPT MISC REV 670 15 MISCELLANEOUS REVENUE 670 15

001-0228-308.11-00 MISCELLANEOUS REVENUE 25,550 MISCELLANEOUS REVENUE 25,550

001-0228-309.15-58 TRANSFER IN FROM 456 FIRE 981,197 TRANSFERS IN 981,197

001-0228-309.16-00 TRANSFERS IN 6,239 TRANSFERS IN 6,239

TOTAL REVENUE 462,115 566,535 1,231,197 250,000

001-0228-542.01-63 OFFICE TECHNICIAN 37,408 52,740 53,269 53,269 001-0228-542.01-98 FIRE SERVICES ASSISTANT 11,295 001-0228-542.01-99 NEW POSITIONS 37,525 FIRE DEPT. SALARIES 48,703 52,740 90,794 53,269

001-0228-542.02-01 EXTRA HELP 77,401 001-0228-542.02-02 VOLUNTEER FIRE PERSONNEL 197,661 175,586 185,000 185,000 001-0228-542.02-30 OVERTIME 1,800 912 10,000 10,000 001-0228-542.02-35 LONGEVITY PAY 500 500 500 500 001-0228-542.02-58 UNIFORM ALLOWANCE 1,000 1,000 HOURLY & OTHER COMP. 277,362 176,998 196,500 196,500

001-0228-542.03-02 GROUP HEALTH FOR RETIREES 31,269 31,645 33,156 33,156 001-0228-542.03-03 UNEMPLOYMENT 205 389 001-0228-542.03-10 SOCIAL SECURITY 2,597 2,906 5,875 3,525 001-0228-542.03-11 MEDICARE 4,407 3,400 4,057 3,507 001-0228-542.03-13 MEDICAL/DENTAL/VISION 11,849 12,509 27,634 14,428 001-0228-542.03-14 RETIREMENT-EMPLOYER 5,436 5,909 10,858 6,693 001-0228-542.03-17 LIFE INSURANCE 26 26 52 26 001-0228-542.03-18 SDI 474 542 1,023 648 001-0228-542.03-20 UNFUNDED LIABILITY PYMNT 4,522 5,626 6,494 6,494 BENEFITS 60,785 62,952 89,149 68,477

001-0228-542.04-05 CLOTHING 367 595 700 700 001-0228-542.04-06 COMMUNICATIONS 24,777 24,864 30,000 30,000 001-0228-542.04-08 FOOD 696 1,203 1,500 1,500 001-0228-542.04-10 INSURANCE 185,534 233,183 240,078 240,078 001-0228-542.04-12 MAINTENANCE OF EQUIPMENT 10,741 14,012 14,000 14,000 001-0228-542.04-13 MAINTENANCE OF BUILDINGS 5,793 28,259 15,000 15,000

148 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0228-542.04-15 MEMBERSHIPS 1,346 1,630 3,000 3,000 001-0228-542.04-17 OFFICE EXPENSE 7,506 8,053 10,000 10,000 001-0228-542.04-18 CALFIRE CONTRACT 470,423 1,005,525 2,077,854 1,300,054 001-0228-542.04-19 PROFESSIONAL SERVICES 27,500 001-0228-542.04-20 NATL.PARK SERV AGREEMENT 30,000 30,000 30,000 30,000 001-0228-542.04-31 RENTS & LEASES-BUILDINGS 21,000 22,300 22,900 22,900 001-0228-542.04-32 SMALL TOOLS 15,088 19,814 20,000 20,000 001-0228-542.04-33 RADIO MAINTENANCE 3,928 3,831 4,000 4,000 001-0228-542.04-34 TRAINING-VOLUNTEERS 8,913 10,636 18,000 18,000 001-0228-542.04-35 SUPPLIES 657 234 1,000 1,000 001-0228-542.04-36 SAFETY CLOTHING 32,525 50,983 52,700 15,000 001-0228-542.04-37 SD/APPRECIATION DINNER 2,458 2,039 2,500 2,500 001-0228-542.04-38 TRAINING STIPEND 23,820 18,460 30,000 30,000 001-0228-542.04-39 RESPONSE STIPEND 23,750 18,650 33,000 33,000 001-0228-542.04-40 EQUIPMENT MAINTENANCE 34,500 26,901 80,000 80,000 001-0228-542.04-41 FIRE PREV-PUBLIC ED 549 773 2,000 2,000 001-0228-542.04-42 EMERGENCY SUPPLIES 485 500 500 001-0228-542.04-46 FIRE INCIDENT EXPENSES 5,380 488 4,000 4,000 001-0228-542.04-50 COUNTY VEHICLE EXPENSE 138,660 151,173 200,000 200,000 001-0228-542.04-52 CSA3 EQUIP REPLACEMENT 216,453 223,336 230,439 230,439 001-0228-542.04-60 UTILITIES 48,142 41,995 55,000 55,000 001-0228-542.04-71 COPIES 952 2,531 1,800 1,800 001-0228-542.04-80 EQUIPMENT 19,354 19,206 20,000 20,000 001-0228-542.04-81 SOFTWARE 1,454 1,962 2,500 2,500 001-0228-542.04-88 FUEL EXPENSE 37,423 38,466 50,000 50,000 001-0228-542.04-90 TRAINING & SEMINARS 12 2,500 2,500 001-0228-542.04-91 PRIVATE VEHICLE USE 500 500 FIRE DEPARTMENT SERVICES 1,372,201 2,001,587 3,282,971 2,439,971

001-0228-542.06-30 IMPROVEMENTS 80,000 FIXED ASSETS 80,000

001-0228-542.08-82 PRIOR PERIOD ADJUSTMENT (1,556) SPECIAL ITEMS (1,556)

001-0228-543.01-50 EMERGENCY PLANNER 82,241 001-0228-543.01-99 OFFICE ASSISTANT II 32,985 FIRE/OES SALARIES 115,226

001-0228-543.02-30 OVERTIME 11,934 001-0228-543.02-34 FLSA ADJUST 1,142 001-0228-543.02-35 LONGEVITY PAY 2,560 001-0228-543.02-56 POST CERTIFICATE PAY 7,006 001-0228-543.02-58 UNIFORM - MANAGEMENT 1,025 HOURLY & EXTRA HELP 23,667

001-0228-543.03-10 SOCIAL SECURITY 8,891 001-0228-543.03-11 MEDICARE 2,079 001-0228-543.03-13 MEDICAL/DENTAL/VISION 12,529 001-0228-543.03-14 RETIREMENT-EMPLOYER 21,730 001-0228-543.03-17 LIFE INSURANCE 96 001-0228-543.03-18 SDI 1,383 001-0228-543.03-19 CASH-CAFETERIA PLAN 9,375 001-0228-543.03-20 UNFUNDED LIABILITY PYMNT 23,136 1,048 1,048 BENEFITS 79,219 1,048 1,048

TOTAL EXPENDITURE 1,977,163 2,292,721 3,740,462 2,759,265

NET COST 1,515,048 1,726,186 2,509,265 2,509,265

149 Budget Name: Civil Matters - Sheriff Budget Unit #: 413-0229-540 Department: Sheriff Department Head: Doug Binnewies

Program Description:

This fund was established per California Government Code 26731. Ten dollars of any fee collected by the Sheriff’s civil division is to be deposited into a separate fund and is for the exclusive use of the Sheriff’s civil division.

Requested Changes:

Appropriations are adjusted based on available revenue and the estimated year-end fund balance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Sheriff-Civil Matters Function Public Protection Activity Civil Matters

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

413-0229-304.30-00 INTEREST 132 219 100 100 INTEREST 132 219 100 100

413-0229-305.56-20 D/V RESTR ORDER REIMB 364 300 300 STATE REVENUE 364 300 300

413-0229-307.90-01 CIVIL FEES - SHERIFF 7,256 3,906 3,000 3,000 CIVIL PROCESS SERVICES 7,256 3,906 3,000 3,000

413-0229-399.99-99 BEGINNING FUND BALANCE 12,249 12,963 BEGINNING FUND BALANCE 12,249 12,963

TOTAL REVENUE 7,752 4,125 15,649 16,363

413-0229-540.04-16 MISCELLANEOUS EXPENSE 10,449 11,163 413-0229-540.04-81 SOFTWARE 5,167 5,167 5,200 5,200 SERVICES & SUPPLIES 5,167 5,167 15,649 16,363

TOTAL EXPENDITURE 5,167 5,167 15,649 16,363

NET COST (2,585) 1,042

150 Budget Name: Criminalistics Lab Budget Unit #: 387-0230-528 Department: Sheriff Department Head: Doug Binnewies

Program Description:

Court fines specifically designated by Health &Safety Code 11372.5 are collected and deposited into this fund for use in maintaining a criminalistics lab for the Sheriff.

Requested Changes:

Appropriations are adjusted based on available revenue and estimated year-end fund balance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Criminalistics Lab Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

387-0230-303.25-08 PC1463.25 AA ED 251 797 300 300 COUNTY FINES - LOCAL 251 797 300 300

387-0230-399.99-99 BEGINNING FUND BALANCE 20,999 21,498 BEGINNING FUND BALANCE 20,999 21,498

TOTAL REVENUE 251 797 21,299 21,798

387-0230-528.04-16 MISCELLANEOUS EXPENSE 21,299 21,798 CRIM LAB H&S 11372.5 21,299 21,798

TOTAL EXPENDITURE 21,299 21,798

NET COST (251) (797)

151 Budget Name: Child Support Advance Budget Unit #: 371-0231-631 Department: Child Support Services Department Head: Sharon Wardale-Trejo

Program Description:

Funding from Federal and State governments are deposited into this fund and then transferred out to the Child Support Services operating budget unit once actual expenditures are known. These transfers generally occur on a quarterly basis.

Requested Changes:

Revenue and appropriations are budgeted based on preliminary funding estimates from the Federal and State governments and to meet anticipated service needs.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Child Support Advance Function Public Protection Activity Public Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

371-0231-305.69-01 CHILD SUPP ADV-STATE 207,248 209,693 234,148 222,649 CHILD SUPPORT ENFORCEMENT 207,248 209,693 234,148 222,649

371-0231-306.65-02 CHILD SUPP ADV-FEDERAL 321,272 327,236 468,295 445,296 CHILD SUPPORT ENFORCEMENT 321,272 327,236 468,295 445,296

371-0231-399.99-99 BEGINNING FUND BALANCE 34,498 BEGINNING FUND BALANCE 34,498

TOTAL REVENUE 528,520 536,929 702,443 702,443

371-0231-631.07-01 TRANSFER OUT-FEDERAL 336,563 367,790 468,295 468,295 371-0231-631.07-02 TRANSFER OUT-STATE 173,381 189,465 234,148 234,148 TRANSFERS OUT 509,944 557,255 702,443 702,443 TOTAL EXPENDITURE 509,944 557,255 702,443 702,443

NET COST (18,576) 20,326

152 Budget Name: Department of Justice Budget Unit #: 365-0232-632 Department: District Attorney Department Head: Walter Wall

Program Description:

Money is collected from specific court fines and deposited into this fund to offset the costs of court ordered blood tests.

Requested Changes:

Revenue is budgeted based on actual receipts from the previous fiscal year. Appropriations are adjusted to correspond with available revenue.

Recommendation:

This budget was added at the recommended budget stage.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Dept of Justice-DA Function Public Protection Activity Public Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

365-0232-303.25-03 PC1463.14(a) LAB COLLECT 1,911 1,406 1,500 1,500 COUNTY FINES - LOCAL 1,911 1,406 1,500 1,500

365-0232-399.99-99 BEGINNING FUND BALANCE 6,302 6,518 BEGINNING FUND BALANCE 6,302 6,518

TOTAL REVENUE 1,911 1,406 7,802 8,018

365-0232-632.04-14 MEDICAL & LABORATORY 7,802 8,018 SERVICES & SUPPLIES 7,802 8,018

TOTAL EXPENDITURE 7,802 8,018

NET COST (1,911) (1,406)

153 Budget Name: Sund-Pelosso Advance Budget Unit #: 369-0233-633 Department: District Attorney Department Head: Walter Wall

Program Description:

This fund originally accounted for advances received from the State for expenditures relating to the Sund-Pelosso Homicide Trial. As expenditures were claimed for the trial, money was transferred out of this fund into the Sund-Pelosso budget unit. The County still receives a small reimbursement for minor trial expenses such as the storage of a vehicle kept as evidence and for the storage of defense evidence.

Requested Changes:

Revenue is requested in the amount necessary to reimburse the County for costs occurred in previous fiscal years, while the estimated costs for the storage of the vehicle and defense records for this fiscal year are included in the Miscellaneous Expense line item.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Sund-Pelosso-State Adv Function Public Protection Activity Public Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

369-0233-308.11-00 MISCELLANEOUS REVENUE 8,911 1,800 9,000 9,000 MISCELLANEOUS REVENUE 8,911 1,800 9,000 9,000

369-0233-399.99-99 BEGINNING FUND BALANCE 2,283 (4,851) BEGINNING FUND BALANCE 2,283 (4,851)

TOTAL REVENUE 8,911 1,800 11,283 4,149

369-0233-633.04-16 MISCELLANEOUS EXPENSE 7,072 10,934 11,283 4,149 SERVICE & SUPPLIES 7,072 10,934 11,283 4,149

TOTAL EXPENDITURE 7,072 10,934 11,283 4,149

NET COST (1,839) 9,134

154 Budget Name: Sheriff – Civil GC 26746 Budget Unit #: 423-0234-527 Department: Sheriff-Coroner-Public Administrator Department Head: Doug Binnewies

Program Description:

This fund accounts for a processing fee of twelve dollars ($12) that is assessed for each disbursement of money collected under a writ of attachment, execution, possession, or sale, but excluding any action by the local child support agency, for the establishment or enforcement of a child support obligation. All proceeds of this fee are to be deposited in a special fund and are to be expended to supplement the County’s cost for vehicle fleet replacement and equipment, maintenance, and civil process operations.

Requested Changes:

Appropriations are adjusted to balance with available revenue.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Sheriff-Civil GC26746 Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

423-0234-304.30-00 INTEREST 134 207 100 100 INTEREST 134 207 100 100

423-0234-307.90-01 CIVIL FEES - SHERIFF 804 852 600 600 CIVIL PROCESS SERVICES 804 852 600 600

423-0234-399.99-99 BEGINNING FUND BALANCE 12,596 12,962 BEGINNING FUND BALANCE 12,596 12,962

TOTAL REVENUE 938 1,059 13,296 13,662

423-0234-527.04-16 MISCELLANEOUS EXPENSE 13,296 13,662 SERVICES & SUPPLIES 13,296 13,662

TOTAL EXPENDITURE 13,296 13,662

NET COST (938) (1,059)

155 Budget Name: Agricultural Commissioner Budget Unit #: 001-0235-561 Department: Agricultural Commissioner Department Head: David Robinson

Program Description:

The Agricultural Commissioner/Sealer of Weights and Measures is responsible for carrying out various programs pursuant to state law. The specific programs mandated by the Food and Agricultural Code include: promoting, protecting and furthering the economy of California State and Mariposa County agriculture to the fullest extent possible commensurate with the public welfare; protecting producers, handlers and consumers by assuring that agricultural products meet certain standards as prescribed by state laws and regulations; and, within the authority delegated, actively furthering and protecting the environment, and the health and welfare of the people of the State and County.

Specific weights and measures programs mandated by the California Business and Professions Code include: ensuring equity in the market place; and protecting the consumer with regard to accurate net weight contents statements, petroleum pricing, regulatory weights and measures testing, and weigh master enforcement.

The USDA/APHIS Wildlife Services Program is included in this budget. The Wildlife Services Program is a shared-cost program with the federal government for the services of a full-time specialist operating within the County.

Accomplishments:

 Control, mapping, and integrated pest management of invasive noxious weed species.  Presentation of two continuing education workshops.  Continued the use of the state-wide CalAgPermits system for the issuance of both restricted and non-restricted pesticide permits, enhanced mapping, and electronic pesticide use reporting. Continued familiarization and utilization of CalAgPermits GIS mapping improvements and new features.  Implemented targeted detection trapping for exotic insect pests.  Continued the use of CalPEATS, a web based pesticide inspection program.  Increased funding to Apiary, Pest Detection, and Pesticide Use Enforcement programs.

Goals & Objectives:

 Continue to provide two continuing education workshops per year.  Monitor for new and emerging agricultural pests which might impact our agricultural industry.  Update and streamline departmental procedures and policies and continue the departmental transition.  Assist with training and development of staff to promote increased awareness and knowledge of state programs.  Implement agricultural and weights & measures inspection programs to ensure a level playing field for producers, businesses and consumers.  Work with State and Federal legislators for increased funding for USDA/APHIS/Wildlife Services, the Land Conservation (Williamson) Act, marketplace equity and consumer protection (Weights & Measures), invasive species programs, and invasive noxious weed management funding as program funding decreases.  Work toward implementing GIS mapping of invasive noxious weed species throughout the County and continue to work with our various agency partners and stakeholders on integrated weed management and control programs.  Continue to review current and proposed contracts for opportunities to increase funding and services to the County.

Requested Changes:

Minor adjustments in line items are requested based on historical trends, service fee increases, and expectations for the coming year. Extra Help line increased to previous fiscal year levels and is requested with a corresponding commitment to increased service levels. Integrated Weed Management increased ($18,000) to ensure Mariposa County qualifies for grant revenue for which an application is outstanding. Software increased ($23,000) to pay for software to replace paper- based reporting systems. The software will enable field-based data collection and generate reports automatically. These reports ultimately result in revenue generation for Mariposa County and the enhanced efficiency of the software will help to ensure revenue collected is complete and accurate.

Recommendations:

Integrated weed management appropriations were decreased by $15,000.

Final Budget Changes:

There were no changes to the Recommended Budget.

156 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Agricultural Commissioner Function Public Protection Activity Protection Inspection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0235-305.53-01 SEALER OF WEIGHTS 327 1,275 1,275 001-0235-305.53-02 AG COMMISSION - STATE 265,713 277,758 281,495 281,495 AGRICULTURE COMMISSION 265,713 278,085 282,770 282,770

001-0235-306.72-08 AARA - INVASIVE WEEDS 1,308 FEDERAL REVENUE 1,308

001-0235-307.89-01 FEES AND SUPPLIES 3,704 2,606 3,100 3,100 AGRICULTURAL SERVICES 3,704 2,606 3,100 3,100

TOTAL REVENUE 269,417 281,999 285,870 285,870

001-0235-561.01-02 AG/STANDARD INSPCTR I/II 60,372 65,299 001-0235-561.01-04 DEPUTY AG COMMISSIONER 23,339 001-0235-561.01-07 AGR/STD PROGRAM TECH II 56,332 58,023 58,594 58,594 001-0235-561.01-63 OFFICE TECHNICIAN 17,878 25,123 26,639 26,639 001-0235-561.01-85 SECRETARY 5,350 001-0235-561.01-99 NEW POSITIONS 71,702 71,702 AGRICULTURAL SALARIES 163,271 148,445 156,935 156,935

001-0235-561.02-01 EXTRA HELP 13,057 12,621 15,900 15,900 001-0235-561.02-30 OVERTIME 175 175 001-0235-561.02-35 LONGEVITY PAY 500 750 750 750 HOURLY & OTHER COMP. 13,557 13,371 16,825 16,825

001-0235-561.03-02 GROUP HEALTH FOR RETIREES 13,892 10,052 9,973 9,973 001-0235-561.03-03 UNEMPLOYMENT 5,142 4,433 001-0235-561.03-04 ACCRUED BENEFITS 3,226 001-0235-561.03-10 SOCIAL SECURITY 10,454 9,190 9,744 9,744 001-0235-561.03-11 MEDICARE 2,624 2,324 2,510 2,510 001-0235-561.03-13 MEDICAL/DENTAL/VISION 21,471 18,524 29,837 29,837 001-0235-561.03-14 RETIREMENT-EMPLOYER 18,092 16,558 17,499 17,499 001-0235-561.03-17 LIFE INSURANCE 79 61 65 65 001-0235-561.03-18 SDI 1,637 1,551 1,588 1,588 001-0235-561.03-19 CASH-CAFETERIA PLAN 5,943 5,865 897 897 001-0235-561.03-20 UNFUNDED LIABILITY PYMNT 31,557 26,729 10,384 10,384 BENEFITS 114,117 95,287 82,497 82,497

001-0235-561.04-04 AGRICULTURAL 198 390 750 750 001-0235-561.04-05 CLOTHING 194 108 300 300 001-0235-561.04-06 COMMUNICATIONS 8,466 12,000 13,302 13,302 001-0235-561.04-09 HOUSEHOLD / JANITORIAL 388 362 550 550 001-0235-561.04-10 INSURANCE 5,736 5,421 4,105 4,105 001-0235-561.04-12 MAINTENANCE OF EQUIPMENT 59 396 500 500 001-0235-561.04-15 MEMBERSHIPS 2,377 2,557 2,885 2,885 001-0235-561.04-17 OFFICE EXPENSE 2,086 2,556 4,500 4,500 001-0235-561.04-18 PROFESSIONAL SERVICES 139,200 139,200 139,200 001-0235-561.04-19 EQUIP RENTAL CONTRACT 6,619 5,549 9,500 9,500 001-0235-561.04-20 INTEGRATED WEED MGMT 13,836 15,250 18,000 18,000 001-0235-561.04-29 PUBLICATIONS/LEGAL NOTICE 50 208 100 100 001-0235-561.04-31 RENTS & LEASES-BUILDINGS 19,443 20,015 22,240 22,240 001-0235-561.04-32 SMALL TOOLS & INSTRUMENTS 99 51 100 100 001-0235-561.04-33 SPECIAL DEPARTMENT 410 98 500 500

157 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0235-561.04-34 TRAPPER 70,751 72,598 75,059 75,059 001-0235-561.04-47 ANIMAL CONTROL 100 100 001-0235-561.04-50 COUNTY VEHICLE EXPENSE 7,701 7,050 12,000 12,000 001-0235-561.04-60 UTILITIES 3,052 2,539 4,000 4,000 001-0235-561.04-71 COPIER EXPENSE 1,043 1,727 2,600 2,600 001-0235-561.04-80 EQUIPMENT 7,353 591 2,500 2,500 001-0235-561.04-81 SOFTWARE 483 483 24,300 24,300 001-0235-561.04-88 FUEL EXPENSE 1,953 2,842 4,500 4,500 001-0235-561.04-90 TRAINING & SEMINARS 273 746 5,000 5,000 001-0235-561.04-91 PRIVATE VEHICLE USE 12 606 3,000 3,000 AGRICULTURAL SERVICES 152,582 293,343 349,591 349,591

TOTAL EXPENDITURE 443,527 550,446 605,848 605,848

NET COST 174,110 268,447 319,978 319,978

158 Budget Name: Probation Drug Program Budget Unit #: 366-0237-538 Department: Probation Department Head: Pete Judy

Program Description:

Money is collected from specific court fines and deposited into this fund to support drug abuse programs run by the County and that may involve local schools.

Requested Changes:

Revenue is adjusted based on prior year actual collections and appropriations are adjusted based on available revenue and estimated year-end fund balance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Probation-Drug Program Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

366-0237-303.25-09 PROB-DRUG PROG/H&S11372.7 482 1,806 500 500 COUNTY FINES - LOCAL 482 1,806 500 500

366-0237-304.30-00 INTEREST 48 82 15 15 INTEREST 48 82 15 15

366-0237-399.99-99 BEGINNING FUND BALANCE 5,157 5,500 BEGINNING FUND BALANCE 5,157 5,500

TOTAL REVENUE 530 1,888 5,672 6,015

366-0237-538.04-16 MISCELLANEOUS EXPENSE 500 500 5,672 6,015 SERVICES & SUPPLIES 500 500 5,672 6,015

TOTAL EXPENDITURE 500 500 5,672 6,015

NET COST (30) (1,388)

159 Budget Name: STC Program Budget Unit #: 401-0238-539 Department: Jail/Probation Department Head: Doug Binnewies/Pete Judy

Program Description:

The State reimburses training costs for the education and training of employees in Probation and Jail through the Standards and Training Corrections (STC) program.

Requested Changes:

Revenue and appropriations are requested in amounts based on the estimated number of positions eligible for this training.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit STC Program Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

401-0238-304.30-00 INTEREST 3 (99) INTEREST 3 (99)

401-0238-305.56-07 STC - PROBATION 6,533 6,716 6,880 6,880 401-0238-305.56-08 STC - JAIL 7,689 9,749 10,200 10,200 STATE REVENUE 14,222 16,465 17,080 17,080

401-0238-399.99-99 BEGINNING FUND BALANCE (42) 192 BEGINNING FUND BALANCE (42) 192

TOTAL REVENUE 14,225 16,366 17,038 17,272

401-0238-539.04-33 STC - PROBATION 5,801 6,720 6,880 6,880 401-0238-539.04-34 STC - JAIL 9,339 10,674 10,158 10,392 STC SERVICES 15,140 17,394 17,038 17,272

TOTAL EXPENDITURE 15,140 17,394 17,038 17,272

NET COST 915 1,028

160 Budget Name: DNA Identification Budget Unit #: 358-0239-486 Department: Sheriff Department Head: Doug Binnewies

Program Description:

Proposition 69 which was passed in November 2004, requires that a Deoxyribonucleic Acid (DNA) sample be collected for adults and juveniles convicted of any felony offense, sex offense, or arson offense, or any attempt to commit such an offense (not just felonies), and adults arrested for or charged with felony sex offenses, murder, or voluntary manslaughter (or the attempt to commit such offenses) and that $1 be levied for every $10 in penalties. Money from these penalties is deposited into this fund and can be used to offset expenses related to DNA collections.

Requested Changes:

The Extra Help line item funds staff for assistance with the collection of DNA evidence and remaining funding is appropriated in the Miscellaneous Expense line item for expenses related to this program and to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit DNA Identification Function Public Protection Activity Detention & Corrections

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

358-0239-303.28-01 DNA PEN ASSESS-GC76104.6 7,896 8,050 7,500 7,500 FINES, FORFEITURES & PEN 7,896 8,050 7,500 7,500

358-0239-304.30-00 INTEREST 393 565 200 200 INTEREST 393 565 200 200

358-0239-399.99-99 BEGINNING FUND BALANCE 31,210 34,124 BEGINNING FUND BALANCE 31,210 34,124

TOTAL REVENUE 8,289 8,615 38,910 41,824

358-0239-486.02-01 EXTRA HELP 6,057 4,660 10,000 10,000 HOURLY & OTHER COMP 6,057 4,660 10,000 10,000

358-0239-486.03-10 SOCIAL SECURITY 358-0239-486.03-11 MEDICARE 87 71 145 145 BENEFITS 87 71 145 145

358-0239-486.04-10 INSURANCE 103 110 119 119 358-0239-486.04-16 MISCELLANEOUS EXPENSE 5,689 279 28,646 31,560 DNA IDENT SERVICES 5,792 389 28,765 31,679

TOTAL EXPENDITURE 11,936 5,120 38,910 41,824

NET COST 3,647 (3,495)

161 Budget Name: DA Forfeiture Pending Budget Unit #: 326-0240-484 Department: District Attorney Department Head: Walter Wall

Program Description:

Funds received from the sale of confiscated property collected during criminal investigations are deposited into this fund. Money may be used to purchase items specifically related to criminal investigation activities. This fund is only used intermittently when circumstances require.

Requested Changes:

Nothing was budgeted in this fund.

Recommendation:

This budget was created in the recommended budget.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit DA Asset Forfeiture Pending Function Public Protection Activity Detention & Correction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

326-0240-304.30-00 INTEREST 184 135 INTEREST 184 135

326-0240-308.01-90 CASE #MF1600580 CHEN 10,562 MISCELLANEOUS REVENUE 10,562

326-0240-399.99-99 BEGINNING FUND BALANCE 10,773 BEGINNING FUND BALANCE 10,773

TOTAL REVENUE 10,562 184 10,908

326-0240-484.04-16 MISCELLANEOUS EXPENSE 10,908 SERVICES AND SUPPLIES 10,908

326-0240-484.07-94 TRANSFER OUT TO FUND 325 2,131 326-0240-484.07-95 TRANSFER OUT TO FUND 327 7,741 326-0240-484.07-96 TF OUT FUND 327 SPECL 15% 958 TRANSFERS OUT 10,830

TOTAL EXPENDITURE 10,830 10,908

NET COST (10,562) 10,646

162 Budget Name: Automated Warrant System Budget Unit #: 409-0241-529 Department: Sheriff-Coroner-Public Administrator Department Head: Doug Binnewies

Program Description:

Money is collected from specific fines and fees charged by the Court and then deposited into this fund for use in maintaining and upgrading the Automated Warrant System. The department uses TracNet software to internally monitor their warrants.

Requested Changes:

Appropriations are adjusted based on available revenue and the estimated year-end fund balance.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Automated Warrant System Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

409-0241-304.30-00 INTEREST 296 504 200 200 INTEREST 296 504 200 200

409-0241-307.91-20 VC40508.5 & PC853.7(A) 4,200 3,508 4,000 4,000 COURT FEES & COSTS 4,200 3,508 4,000 4,000

409-0241-399.99-99 BEGINNING FUND BALANCE 32,097 31,889 BEGINNING FUND BALANCE 32,097 31,889

TOTAL REVENUE 4,496 4,012 36,297 36,089

409-0241-529.04-16 MISCELLANEOUS EXPENSE 36,297 36,089 SERVICES & SUPPLIES 36,297 36,089

TOTAL EXPENDITURE 36,297 36,089

NET COST (4,496) (4,012)

163 Budget Name: Public Administrator Budget Unit #: 382-0242-530 Department: Sheriff-Coroner-Public Administrator Department Head: Doug Binnewies

Program Description:

The Sheriff serves as the Public Administrator. The Public Administrator is responsible for administering the estate of any County resident who dies without leaving a will or having family in California. The Public Administrator is governed under the Government Code, Civil Code, Penal Code, and Probate Code. This fund was established in Fiscal Year 2005-06 with money that was previously held in a trust fund from an estate with no identified heirs.

Requested Changes:

Miscellaneous revenue represents the possible receipt of funds from unclaimed estates and appropriations are adjusted to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Public Administrator Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

382-0242-304.30-00 INTEREST 326 480 200 200 INTEREST 326 480 200 200

382-0242-308.11-00 MISCELLANEOUS REVENUE 4,000 4,000 MISCELLANEOUS REVENUE 4,000 4,000

382-0242-399.99-99 BEGINNING FUND BALANCE 32,152 28,218 BEGINNING FUND BALANCE 32,152 28,218

TOTAL REVENUE 326 480 36,352 32,418

382-0242-530.04-16 MISCELLANEOUS EXPENSE 98 195 36,352 32,418 SERVICES AND SUPPLIES 98 195 36,352 32,418

TOTAL EXPENDITURE 98 195 36,352 32,418

NET COST (228) (285)

164 Budget Name: Asset Forfeiture Budget Unit #: 323-0243-880 Department: Sheriff Department Head: Doug Binnewies

Program Description:

Money in this fund is received from the sale of confiscated property collected during illegal drug investigations in conjunction with the Merced-Mariposa Drug Task Force. Money may be used to purchase items specifically related to illegal drug investigations.

This budget is now closed. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Asset Forfeiture Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

323-0243-304.30-00 INTEREST 33 INTEREST 3 3

323-0243-399.99-99 BEGINNING FUND BALANCE 191 194 BEGINNING FUND BALANCE 191 194

TOTAL REVENUE 3 3 191 194

323-0243-469.04-37 UNCLASSIFIED 184 191 194 ASSET FORFEITRUE SERVICES 184 191 194

TOTAL EXPENDITURE 184 191 194

NET COST 181 (3)

165 Budget Name: Sheriff Asset Forfeiture Budget Unit #: 324-0244-880 Department: Sheriff Department Head: Doug Binnewies

Program Description:

Money received from the sale of confiscated property collected during criminal investigations is deposited into this fund. The funds may be used to purchase items specifically related to criminal investigation activities.

Requested Changes:

Revenue from Equitable Sharing is the County’s share of revenue received from the Federal and State asset seizures. The Federal Government has changed the threshold amount for seized assets and therefore no revenue is anticipated. The Beginning Fund balance and Interest earned make up the available residual funding that is requested in the unclassified line item for use by the Sheriff for law enforcement purposes related to criminal investigation activities.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Sheriff Asset Forfeiture Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

324-0244-304.30-00 INTEREST 87 36 INTEREST 87 36

324-0244-399.99-99 BEGINNING FUND BALANCE 32 35 BEGINNING FUND BALANCE 32 35

TOTAL REVENUE 87 36 32 35

324-0244-482.04-16 MISCELLANEOUS EXPENSE 3,694 324-0244-482.04-37 UNCLASSIFIED 4,994 32 35 SHERIFF ASSET FORFEITURE 3,694 4,994 32 35

TOTAL EXPENDITURE 3,694 4,994 32 35

NET COST 3,607 4,958

166 Budget Name: LAFCO Budget Unit #: 370-0245-574 Department: Planning Department Head: Sarah Williams

Program Description:

The Mariposa County Local Agency Formation Commission (LAFCO) reviews and approves changes in local agency organizations; conducts special studies to review ways to reorganize, simplify, and streamline government structure; and prepares Spheres of Influence (SOI) studies for each special district within the County. The responsibilities are mandated by the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (Section 56000 et seq., California Government Code). The Planning Director serves as the LAFCO Executive Officer.

Accomplishments  Completed budgeting process as required by Government Code.  Completed comprehensive three-part training program for LAFCo Commissioners.

Goals & Objectives  Continue to research and commence communications with LDPCSD regarding possible transfer of the Don Pedro Sewer Zone.  Commence work on preparing, processing and approving Municipal Service Review (MSR) for Mariposa Public Utility District (MPUD), preparing, processing and approving an update to the Sphere of Influence (SOI) for MPUD, and preparing, processing and approving a Change of Organization to expand MPUD’s Service Area Boundary. Work will necessitate compliance with the California Environmental Quality Act (CEQA).

Requested Changes:

A substantial General Fund (or Water Agency) contribution will be necessary to fund the requested work for MPUD’s MSR, SOI Update and Expanded Service Area Boundary projects.

Recommendation:

A transfer in from the General Fund was added to cover the professional services requested and balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit LAFCO Function Public Protection Activity Other Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

370-0245-304.30-00 INTEREST 1 (6) INTEREST 1 (6)

370-0245-307.37-01 LAFCO FEES 18,130 18,130 LAFCO FEES 18,130 18,130

167 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

370-0245-309.16-00 TRANSFERS IN 1,000 1,000 87,940 87,940 TRANSFERS IN 1,000 1,000 87,940 87,940

370-0245-399.99-99 BEGINNING FUND BALANCE 527 545 BEGINNING FUND BALANCE 527 545

TOTAL REVENUE 1,001 994 106,597 106,615

370-0245-574.04-15 MEMBERSHIPS 899 925 925 925 370-0245-574.04-17 OFFICE EXPENSE 72 72 370-0245-574.04-18 PROFESSIONAL SERVICES 100,000 100,018 370-0245-574.04-29 PUBLICATIONS/LEGAL NOTICE 180 146 200 200 370-0245-574.04-33 COMMISSION 400 400 370-0245-574.04-90 TRAINING & SEMINARS 5,000 5,000 LAFCO SERVICES 1,079 1,071 106,597 106,615

TOTAL EXPENDITURE 1,079 1,071 106,597 106,615

NET COST 78 77

168 Budget Name: District Attorney Asset Forfeiture Budget Unit #: 325-0246-483 Department: District Attorney Department Head: Walter Wall

Program Description:

Requested Changes:

There was no budget requested.

Recommendation:

This budget was created in the recommended budget.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit DA-Asset Forfeiture Function Public Protection Activity Judicial

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

325-0246-304.30-00 INTEREST 44 65 50 50 INTEREST 44 65 50 50

325-0246-309.15-53 TF IN FROM FUND 326 2,131 TRANSFERS IN 2,131

325-0246-399.99-99 BEGINNING FUND BALANCE 1,278 5,909 BEGINNING FUND BALANCE 1,278 5,909

TOTAL REVENUE 44 2,196 1,328 5,959

325-0246-483.04-16 MISCELLANEOUS EXPENSE 97 1,328 5,959 DA ASSET FORFEITURE 97 1,328 5,959

TOTAL EXPENDITURE 97 1,328 5,959

NET COST (44) (2,099)

169 Budget Name: Revenue & Recovery Budget Unit #: 416-0247-611 Department: Probation Department Head: Pete Judy

Program Description:

This program was established by the Board of Supervisors with Resolution 07-16 for the collection of fines, fees, restitution and other financial obligations from criminal offenders pursuant to the Comprehensive Collections Program established by SB 940. The Mariposa County Superior Court provided funding of $60,000 to begin the program. It was intended for this program to be self-sustaining.

Accomplishments:  Increased overall current collections by working closer with Deputy Probation Officers on holding clients accountable.  Increased overall delinquent collections using the Franchise Tax Board (FTB) Debt Collection and by setting up manageable payment plans with clients.  Increased overall delinquent collections using the Franchise Tax Board Interagency Intercept Collection Program.

Goals & Objectives:  Continue to increase current collections by working with Deputy Probation Officers and directly with clients.  Back bill the entire delinquent list twice per year setting reminders on special cases to streamline the collections process.  Continue sending delinquent debts to FTBCOD and FTB’s tax intercept program to collect outstanding debts.

Requested Changes:

Revenue from Collections is estimated based on prior year receipts. The Transfers In from the Community Corrections Program (AB 109 Fund 432) is based on work and collection efforts related to this program. Changes in Salary and Benefit lines reflect Board-approved staffing changes and recent labor negotiations. Increases to the Franchise Tax Board Fees are due to an increased number of cases being sent to this Board for collections. Increase to the Software line item is for computer system software upgrades. There is no net-county cost in this program.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Revenue & Recovery-Probation Function Public Protection Activity Detention & Correction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

416-0247-305.56-24 % OF DEBT COLLECT REIMBUR 2,658 2,033 2,000 2,000 STATE REVENUE 2,658 2,033 2,000 2,000

416-0247-307.91-21 COLLECTION PROGRAM FEES 78,430 74,590 75,000 75,000 COURT FEES & COSTS 78,430 74,590 75,000 75,000

170 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

416-0247-309.16-00 TRANSFERS IN 1,626 30,000 30,000 TRANSFERS IN 1,626 30,000 30,000

416-0247-399.99-99 BEGINNING FUND BALANCE 11,495 10,015 BEGINNING FUND BALANCE 11,495 10,015

TOTAL REVENUE 81,088 78,249 118,495 117,015

416-0247-611.01-88 ACCOUNT TECH I/II 32,273 45,066 47,784 47,784 416-0247-611.01-96 SR. OFFICE ASSISTANT 9,396 REVENUE/RECOVERY SALARIES 41,669 45,066 47,784 47,784

416-0247-611.03-10 SOCIAL SECURITY 2,851 2,979 3,034 3,034 416-0247-611.03-11 MEDICARE 667 697 710 710 416-0247-611.03-13 MEDICAL/DENTAL/VISION 1,823 6,215 9,366 9,366 416-0247-611.03-14 RETIREMENT-EMPLOYER 4,603 5,001 5,303 5,303 416-0247-611.03-17 LIFE INSURANCE 26 26 26 26 416-0247-611.03-18 SDI 444 476 485 485 416-0247-611.03-19 CASH-CAFETERIA PLAN 5,064 2,502 673 673 416-0247-611.03-20 UNFUNDED LIABILITY PYMNT 3,646 4,761 5,771 5,771 BENEFITS 19,124 22,657 25,368 25,368

416-0247-611.04-06 COMMUNICATIONS (42) 900 900 416-0247-611.04-10 INSURANCE 675 736 850 850 416-0247-611.04-16 MISCELLANEOUS EXPENSE 10,443 8,963 416-0247-611.04-17 OFFICE EXPENSE 2,932 2,076 5,000 5,000 416-0247-611.04-33 OVERHEAD 3,946 3,842 4,200 4,200 416-0247-611.04-34 FRANCHISE TAX BOARD FEE 7,553 6,737 9,000 9,000 416-0247-611.04-70 NSF CHARGES 10 40 50 50 416-0247-611.04-81 SOFTWARE 1,146 1,297 10,000 10,000 416-0247-611.04-89 BANK CHARGES 1,147 1,040 1,500 1,500 416-0247-611.04-90 TRAINING & SEMINARS 22 3,000 3,000 416-0247-611.04-91 PRIVATE VEHICLE USE 400 400 REVENUE & RECOVERY SERV 17,367 15,790 45,343 43,863

TOTAL EXPENDITURE 78,160 83,513 118,495 117,015

NET COST (2,928) 5,264

171 Budget Name: Fish & Game Budget Unit #: 301-0248-576 Department: Board of Supervisors Department Head: Board of Supervisors

Program Description:

The Fish and Game fund is a special fund supported by fines imposed by the Superior Court for fish and game violations. The Board of Supervisors, with the advice of the Mariposa County Fish and Game Advisory Board, manages the Fish and Game fund.

Requested Changes:

There was no requested budget.

Recommendation:

This budget was created in the recommended budget.

Final Budget Changes:

Adjusted appropriations to balance fund because the beginning fund balance was $296 higher than anticipated in the budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Fish & Game Function Public Protection Activity Other Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

301-0248-303.21-00 FINES, FORFEITURES & PEN 755 1,138 1,000 1,000 FINES, FORFEITURES & PEN 755 1,138 1,000 1,000

301-0248-304.30-00 INTEREST 144 229 160 160 INTEREST 144 229 160 160

301-0248-399.99-99 BEGINNING FUND BALANCE 13,863 14,159 BEGINNING FUND BALANCE 13,863 14,159

TOTAL REVENUE 899 1,367 15,023 15,319

301-0248-576.04-16 MISCELLANEOUS EXPENSE 15,023 15,319 FISH & GAME SERVICES 15,023 15,319

TOTAL EXPENDITURE 15,023 15,319

NET COST (899) (1,367)

172 Budget Name: Planning Budget Unit #: 001-0249-575 Department: Planning Department Head: Sarah Williams

Program Description:

The Planning Department provides administrative support to the Planning Commission and Board of Supervisors in the performance of their quasi-judicial and legislative functions in the areas of administration of the General Plan and application of land use and development regulations. In addition to handling normal planning functions and project review, the department is responsible for environmental review procedures under the California Environmental Quality Act (CEQA). This budget reflects the cost of operation for the Planning Department and Commission functions.

Accomplishments:  Completed Comprehensive Housing Program Implementation Study, pursuant to Housing Element Program 2.1. Document provides a road map for implementing initiatives to increase the supply of all types of housing.  Commenced General Plan 2019-2024 Housing Element Update.  Commenced Update to the Zoning and Subdivision Ordinances, to implement General Plan.  Completed County Code update for Post Disaster Recovery provisions.  Commenced work with Opticos Design for Caltrans Sustainable Communities Transportation Planning Grant- funded Phase II of Transportation Center project ($239,729).  Commenced work with Wallace, Roberts & Todd (WRT) LLC for Caltrans Sustainable Communities Transportation Planning Grant-funded Corridor Master Planning for Mariposa Creek Parkway project ($230,091).  Received and commenced work on Transportation for America (T4A) State of the Art Transportation Planning Grant ($50,000) for Creative Placemaking Planning for Mariposa Creek Parkway.  Received and commenced work on Community Planning Assistance for Wildfire (CPAW) Grant-funded Fire Adaptation Planning work.  Received and commenced work on National Park Service Rivers, Trails and Conservation Assistance (RTCA) Grant for Initial Planning and Project Coordination for Merced River Trail (MRT)  Completed required General Plan Annual Review.  Received American Planning Association (APA) Planning Award for General Plan Implementation Strategy.  Nearly complete with recommendations for Planning Fees Update (working with professional consultant).  Worked cooperatively with other departments to address the Ferguson Fire disaster.  Worked cooperatively with other departments and Self-Help Enterprises to pursue Housing Projects (Temporary Shelter for Homeless, Transitional/Affordable Housing, and Acquisition/Rehabilitation of Mariposa Oaks).  Worked cooperatively with other departments regarding code compliance cases, including illegal Cannibis compliance and eradication program.  Commenced comprehensive multi-part training program for Planning Commissioners.

Goals & Objectives:  Complete 2019-2024 Housing Element Update and pursue recommendations for Planning actions.  Continue work on Midpines Community Plan, produce PAC draft plan and commence public review process.  Make substantial progress on Zoning and Subdivision Ordinance Updates for General Plan implementation.  Continue and complete work on Transportation Center Phase II grant-funded project.  Continue and complete work on Corridor Master Planning grant-funded phase of Mariposa Creek Parkway.  Continue and complete work on T4A Creative Placemaking Planning for Mariposa Creek Parkway.  Continue and complete work on CPAW Fire Adaptation Planning Work.  Continue and complete work on RTCA Initial Planning and Project Coordination for MRT.  Complete comprehensive training program for Planning Commissioners.  Continue to seek funding for Mariposa Creek Parkway, Merced River Trail, and Fire Adaptation Planning work.  Increase staffing for Code Compliance Program.

Requested Changes:

The Transfer In from Tobacco Settlement funds in FY19 were to cover the costs of the General Plan update. In FY20, appropriation of those funds have yet to be determined.

173 The department expects to be fully staffed for the FY. Staff will pursue an additional staff person for Code Compliance, due to overwhelming workload, including work associated with Building Code compliance and illegal cannabis enforcement. An increase in training is requested to provide increased opportunities for all staff for professional advancement; there are many young professionals on staff now, and all will benefit from training and exposure to other planning professionals. An increase in membership is requested; current staff are active with outside professional organizations, which provide access to updated environmental requirements and state law changes.

This requested budget includes funds to complete all work identified for FY 19/20 for the following projects:

 $160,000: Zoning and Subdivision Ordinances Update  $25,000: General Plan 2019-2024 Housing Element Update

Recommendation:

Planning fees revenue increased by an additional $134,490 in anticipation of a fee increase on November 1st, 2019 following the completion of a fee study by outside consultants NBS.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Planning & Zoning Function Public Protection Activity Other Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0249-307.87-01 PLANNING FEES 61,648 78,134 214,490 214,490 001-0249-307.87-02 PERMITTING SYSTEM 24,012 22,886 23,000 23,000 PLANNING 85,660 101,020 237,490 237,490

001-0249-308.01-01 OTHER REVENUE - GENERAL 577 8,298 250 250 MISCELLANEOUS REVENUE 577 8,298 250 250

001-0249-309.16-00 TRANSFERS IN 58,323 TRANSFERS IN 58,323

001-0249-309.17-96 EXPLORER CABINS/TENAYA359 7,403 TRANSFERS IN 7,403

TOTAL REVENUE 93,640 167,641 237,740 237,740

001-0249-575.01-01 PLANNING DIRECTOR 112,029 112,864 112,029 112,029 001-0249-575.01-02 DEPUTY PLANNING DIRECTOR 100,627 93,962 99,824 99,824 001-0249-575.01-46 CODE COMPLIANCE TECH 48,973 57,445 61,110 61,110 001-0249-575.01-47 TECHNICIAN 65,566 34,861 101,562 101,562 001-0249-575.01-48 ASSISTANT PLANNER 48,775 89,963 60,989 60,989 001-0249-575.01-49 ASSOCIATE PLANNER 52,310 49,680 49,680 001-0249-575.01-50 SENIOR PLANNER 64,048 77,037 81,845 81,845 001-0249-575.01-51 COMM DESIGN & DEV PLANNER 45,743 52,604 52,604 001-0249-575.01-60 GIS SPECIALIST I 57,532 62,218 65,510 65,510 001-0249-575.01-62 SENIOR GIS SPECIALIST 84,803 72,904 77,364 77,364 001-0249-575.01-63 OFFICE TECHNICIAN 12,553 001-0249-575.01-68 EXECUTIVE ASSISTANT 41,483 58,387 62,883 62,883 001-0249-575.01-85 SECRETARY 1,019

174 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0249-575.01-96 SENIOR OFFICE ASSISTANT 27,631 35,506 40,853 40,853 PLANNING SALARIES 717,349 740,890 866,253 866,253

001-0249-575.02-01 EXTRA HELP 31,432 25,185 26,600 26,600 001-0249-575.02-35 LONGEVITY PAY 1,000 1,000 1,000 1,000 001-0249-575.02-45 OUT OF CLASS 798 HOURLY & OTHER COMP. 33,230 26,185 27,600 27,600

001-0249-575.03-02 GROUP HEALTH FOR RETIREES 48,227 48,147 51,247 51,247 001-0249-575.03-04 ACCRUED BENEFITS 16,848 3,980 001-0249-575.03-10 SOCIAL SECURITY 44,197 45,110 53,054 53,054 001-0249-575.03-11 MEDICARE 10,773 10,926 12,794 12,794 001-0249-575.03-13 MEDICAL/DENTAL/VISION 120,437 122,716 148,837 148,837 001-0249-575.03-14 RETIREMENT-EMPLOYER 79,356 82,242 96,350 96,350 001-0249-575.03-17 LIFE INSURANCE 432 444 451 451 001-0249-575.03-18 SDI 5,837 6,397 7,660 7,660 001-0249-575.03-19 CASH-CAFETERIA PLAN 6,557 10,658 10,758 10,758 001-0249-575.03-20 UNFUNDED LIABILITY PYMNT 74,920 86,559 98,177 98,177 BENEFITS 407,584 417,179 479,328 479,328

001-0249-575.04-06 COMMUNICATIONS 2,418 2,652 2,652 2,652 001-0249-575.04-10 INSURANCE 16,506 16,115 27,057 27,057 001-0249-575.04-15 MEMBERSHIPS 1,253 855 2,271 2,271 001-0249-575.04-16 MISCELLANEOUS EXPENSE 679 1,031 001-0249-575.04-17 OFFICE EXPENSE 10,807 11,301 9,380 9,380 001-0249-575.04-18 PROFESSIONAL SERVICES 16,968 13,666 28,600 28,600 001-0249-575.04-20 PS/MICROFILMING 1,593 1,996 4,440 4,440 001-0249-575.04-29 PUBLICATIONS/LEGAL NOTICE 3,474 2,098 3,020 3,020 001-0249-575.04-33 COMMISSION 2,238 1,390 7,110 7,110 001-0249-575.04-34 BOOKS 459 399 355 355 001-0249-575.04-35 FISH & GAME/CEQA 4,710 4,710 001-0249-575.04-50 COUNTY VEHICLE EXPENSE 4,734 4,623 5,066 5,066 001-0249-575.04-70 NSF CHARGES 10 001-0249-575.04-71 COPIER EXPENSE 14,887 11,662 14,924 14,924 001-0249-575.04-80 EQUIPMENT 4,200 001-0249-575.04-81 SOFTWARE 19,824 17,556 19,370 19,370 001-0249-575.04-88 FUEL EXPENSE 1,428 1,246 1,575 1,575 001-0249-575.04-90 TRAINING & SEMINARS 2,914 3,131 5,915 5,915 001-0249-575.04-91 PRIVATE VEHICLE USE 85 295 500 500 PLANNING SERVICES 104,467 90,026 136,945 136,945

001-0249-579.04-17 OFFICE EXPENSE 846 1,142 001-0249-579.04-18 PROFESSIONAL SERVICES 178,356 58,323 185,000 185,000 001-0249-579.04-29 PUBLICATIONS/LEGAL NOTICE 8,678 8,243 7,535 7,535 001-0249-579.04-33 PLAN COMMISSION GEN PLAN 2,610 2,301 2,325 2,325 001-0249-579.04-50 COUNTY VEHICLE EXPENSE 160 160 001-0249-579.04-71 COPIER EXPENSE 3,438 1,387 001-0249-579.04-80 EQUIPMENT 1,760 001-0249-579.04-81 SOFTWARE 1,000 1,000 1,000 001-0249-579.04-90 TRAINING & SEMINARS 773 3,481 6,001 6,001 001-0249-579.04-91 PRIVATE VEHICLE USE 412 280 300 300 GENERAL PLAN SERVICES 196,873 76,157 202,321 202,321

TOTAL EXPENDITURE 1,459,503 1,350,437 1,712,447 1,712,447

NET COST 1,365,863 1,182,796 1,474,707 1,474,707

175 Budget Name: Transportation Planning Budget Unit #: 033-0251-577 Department: Public Works Department Head: Mike Healy

Program Description:

The Transportation Planning Division prepares the Regional Transportation Improvement Plan (RTIP), and Regional Transportation Plan (RTP); conducts planning studies to support the RTP; participates in the Yosemite Area Regional Transportation System (YARTS), and provides administrative support for the Local Transportation Commission (LTC). This program is funded by a combination of state subvention, local transportation funds, and federal grants.

Requested Changes:

Revenue and Expense reflects the movement of the Transportation Planner into this budget from Public Works Fiscal / Administration. This position will be self-sustaining through transportation grant resources.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

Increased State Rural Planning Association grant funds to support the development of a transportation plan and the Mariposa Creek Parkway which offset a $225,145 reduction in the beginning fund balance. Increased a transfer from the Local Transportation Commission by $127,756. Corrected a budget error by moving $13,201 from the small tools object to the administration object.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Transportation Planning Function Public Protection Activity Other Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

033-0251-304.30-00 INTEREST 1,019 (784) 1,000 1,000 INTEREST 1,019 (784) 1,000 1,000

033-0251-305.62-35 FTA MARIPOSA TRANSIT 100,716 100,716 033-0251-305.62-38 SRPA 55,116 270,301 158,000 383,145 033-0251-305.62-74 STATE OF GOOD REPAIR 20,567 033-0251-305.62-90 STIP-PPM 13,723 53,029 35,000 35,000 STATE REVENUE 68,839 343,897 293,716 518,861

033-0251-306.72-49 CMAQ 1,328 105,212 FEDERAL REVENUE 1,328 105,212

033-0251-308.11-63 SFCS 14,184 MISCELLANEOUS REVENUE 14,184

033-0251-309.16-00 TRANSFERS IN 46,251 033-0251-309.16-08 LTC CLAIM 127,756 033-0251-309.16-09 TRANSFERS IN - UNMET NEED 5,000 5,000 5,000 5,000 TRANSFERS IN 5,000 51,251 5,000 132,756

176 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

033-0251-399.99-99 BEGINNING FUND BALANCE 173,040 (52,105) BEGINNING FUND BALANCE 173,040 (52,105)

TOTAL REVENUE 90,370 499,576 472,756 600,512

033-0251-577.01-48 TRANSPORTATION PLANNER 71,234 72,783 72,783 TRAN PLANNING SALARIES 71,234 72,783 72,783

033-0251-577.02-35 LONGEVITY PAY 500 750 750 HOURLY & OTHER COMP 500 750 750

033-0251-577.03-10 SOCIAL SECURITY 4,568 4,689 4,689 033-0251-577.03-11 MEDICARE 1,068 1,097 1,097 033-0251-577.03-13 MEDICAL/DENTAL/VISION 8,886 8,699 8,699 033-0251-577.03-14 RETIREMENT-EMPLOYER 7,961 8,161 8,161 033-0251-577.03-17 LIFE INSURANCE 26 26 26 033-0251-577.03-18 SDI 729 749 749 033-0251-577.03-19 CASH-CAFETERIA PLAN 1,212 1,340 1,340 033-0251-577.03-20 UNFUNDED LIABILITY PYMNT 7,577 8,881 8,881 BENEFITS 32,027 33,642 33,642

033-0251-577.04-10 INSURANCE 203 226 227 227 033-0251-577.04-15 MEMBERSHIPS 3,985 4,010 4,020 4,020 033-0251-577.04-16 CMAQ 121,593 033-0251-577.04-17 OFFICE EXPENSE 672 2,072 1,800 1,800 033-0251-577.04-18 CONTRACTS 1,440 415,683 198,590 326,346 033-0251-577.04-20 IN-COUNTY SERVICES 29,612 124,246 124,246 033-0251-577.04-29 PUBLICATIONS/LEGAL NOTICE 759 3,023 2,000 2,000 033-0251-577.04-31 RENTS & LEASES-BUILDINGS 5,389 1,453 1,453 033-0251-577.04-32 SMALL TOOLS 13,201 033-0251-577.04-34 ADMINISTRATION 11,428 5,964 13,201 033-0251-577.04-42 UNMET NEEDS 5,000 5,000 033-0251-577.04-75 COST ALLOCATION 4,388 5,688 6,144 6,144 033-0251-577.04-80 EQUIPMENT 968 361 3,000 3,000 033-0251-577.04-90 TRAINING & SEMINARS 1,000 1,000 033-0251-577.04-91 PRIVATE VEHICLE USE 200 200 TRANS PLANNING SERVICES 175,048 442,416 360,881 488,637

033-0251-577.07-87 TRANSFERS OUT TO AUDITS 9,300 4,600 4,700 4,700 TRANSFERS OUT 9,300 4,600 4,700 4,700

TOTAL EXPENDITURE 184,348 550,777 472,756 600,512

NET COST 93,978 51,201

177 Budget Name: SDA Camp EIR Budget Unit #: 346-0256-550 Department: Planning Department Head: Sarah Williams

Program Description:

This fund was established to track revenue and expenditures associated with the Environmental Impact Report (EIR) for the SDA Camp Project.

Requested Changes:

This fund was closed in the third quarter of FY 2018-2019 with remaining funds refunded to the applicant. Any condition compliance work that is to be done by the county will be billed accordingly to the applicant. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit SDA Camp Wawona EIR Function Public Protection Activity Planning Project

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

346-0256-550.04-16 MISCELLANEOUS EXPENSE 17,327 SDA CAMP EIR SERVICES 17,327

TOTAL EXPENDITURE 17,327

NET COST 17,327

178 Budget Name: Tenaya Cabins Budget Unit #: 359-0261-555 Department: Planning Department Head: Sarah Williams

Program Description:

This fund was established in Fiscal Year 2014-15 for revenues and expenditures associated with the Explorer Cabins project located at the Tenaya Lodge in Fish Camp. This project is now closed. Any condition compliance work that is to be done by the county will be billed accordingly to the applicant. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Cabins at Tenaya Function Public Protection Activity Planning Project

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

359-0261-555.04-16 MISCELLANEOUS EXPENSE 1,908 359-0261-555.04-18 PROFESSIONAL SERVICES 1,899 SERVICES & SUPPLIES 3,807

359-0261-555.07-92 TRANSFER OUT TO PLANNING 7,403 TRANSFERS OUT 7,403

TOTAL EXPENDITURE 11,210

NET COST 11,210

179 Budget Name: Youthful Offender Budget Unit #: 417-0267-612 Department: Probation Department Head: Pete Judy

Program Description:

Probation receives funding from the Youthful Offender Block Grant. This grant was initiated in 2007/2008 by the Governor when the Department of Juvenile Justice stopped accepting juvenile court commitments and parole violators for non-serious and non-violent offenses. The goal of our local program is to provide the necessary services and supervision to youthful offenders while they reside in the home of their parent or guardian. This program provides intensive supervision and services to youthful offenders who have committed a felony offense, exhausted lower levels of intervention services or been identified as at risk of entering the juvenile justice system. Grant funds are also used to cover costs associated with electronic monitoring services for youth, psychological evaluations of youth and other services deemed appropriate to address or deter delinquent behavior.

Accomplishments:  Program continues to reduce the number of youth removed from the custody of their parents for foster care placement or juvenile hall incarcerations.  Program continues to assist in decreasing costs to the County for foster care placements and incarcerations.  Successful collaboration with service providers and other County agencies has been instrumental in getting appropriate services to youth and their families.  Completion of risk assessments on all juveniles placed on formal probation.

Goals & Objectives:  Continue to provide appropriate services to youth and their families that allow youth to remain in the home.  Continue to collaborate with other service providers, school site administrators and parents to identify at risk youth early so intervention services can be provided in an effort to deter youth’s involvement in the juvenile justice or dependency systems.

Requested Changes:

Grant funding is received in advance for the next fiscal year and is expected to stay at the same level. Changes in Salary and Benefits line items reflect staff reallocation – now funding a Deputy Probation Officer II as well as salary adjustments contained in the current Memorandum of Understanding (MOU). Appropriations are requested based on prior year actual expenditures and available funding.

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. Miscellaneous expenses were adjusted to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Youthful Offender-Probation Function Public Protection Activity Detention & Correction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

417-0267-305.56-13 YOUTHFUL OFFENDER 117,000 117,000 117,000 117,000 * STATE REVENUE 117,000 117,000 117,000 117,000

180 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

417-0267-309.17-98 TRANSFER IN FROM FUND 444 335 TRANSFERS IN 335

417-0267-399.99-99 BEGINNING FUND BALANCE 98,177 95,730 BEGINNING FUND BALANCE 98,177 95,730

TOTAL REVENUE 117,000 117,335 215,177 212,730

417-0267-612.01-60 DEPUTY PROB OFFICER I/II 59,124 57,202 67,919 67,919 YOUTHFUL OFFENDER SALARY 59,124 57,202 67,919 67,919

417-0267-612.02-01 EXTRA HELP 15,000 15,000 417-0267-612.02-30 OVERTIME 747 1,000 1,000 417-0267-612.02-34 FLSA ADJUST 243 417-0267-612.02-35 LONGEVITY PAY 8 417-0267-612.02-58 UNIFORM ALLOWANCE 490 515 515 515 HOURLY & OTHER COMP 1,245 758 16,515 16,515

417-0267-612.03-10 SOCIAL SECURITY 4,250 3,254 4,846 4,846 417-0267-612.03-11 MEDICARE 994 761 1,352 1,352 417-0267-612.03-13 MEDICAL/DENTAL/VISION 680 672 671 671 417-0267-612.03-14 RETIREMENT-EMPLOYER 7,089 6,945 8,853 8,853 417-0267-612.03-17 LIFE INSURANCE 26 26 26 26 417-0267-612.03-18 SDI 647 520 774 774 417-0267-612.03-19 CASH-CAFETERIA PLAN 7,568 7,968 7,968 7,968 BENEFITS 21,254 20,146 24,490 24,490

417-0267-612.04-06 COMMUNICATIONS 690 604 1,000 1,000 417-0267-612.04-10 INSURANCE 945 1,383 1,225 1,225 417-0267-612.04-13 MAINTENANCE OF BUILDINGS 10,000 10,000 417-0267-612.04-16 MISCELLANEOUS EXPENSE 2,299 3,978 22,128 19,681 417-0267-612.04-17 OFFICE EXPENSE 56 63 6,000 6,000 417-0267-612.04-18 PROFESSIONAL SERVICES 6,000 6,000 417-0267-612.04-33 OVERHEAD 1,629 1,557 2,500 2,500 417-0267-612.04-35 CHEMICAL TESTING 600 600 417-0267-612.04-36 ELECTRONIC MONITORING 100 324 3,000 3,000 417-0267-612.04-37 STAFF UNIFORMS 3,000 3,000 417-0267-612.04-38 AMMUNITION 1,000 2,500 2,500 417-0267-612.04-41 ATTENDANCE AWARD 6,000 6,000 417-0267-612.04-43 SAFETY EQUIPMENT 2,000 5,000 5,000 417-0267-612.04-46 ATTENDANCE INCENTIVE PROG 6,000 6,000 417-0267-612.04-50 COUNTY VEHICLE EXPENSE 3,166 3,550 4,500 4,500 417-0267-612.04-80 EQUIPMENT 5,000 5,000 417-0267-612.04-81 SOFTWARE 1,978 2,002 8,000 8,000 417-0267-612.04-88 FUEL EXPENSE 936 857 1,500 1,500 417-0267-612.04-90 TRAINING & SEMINARS 1,140 6,000 6,000 417-0267-612.04-91 PRIVATE VEHICLE USE 300 300 YOUTHFUL OFFENDER SERV 13,939 16,318 100,253 97,806

417-0267-612.07-87 TRANSFERS OUT 13,577 417-0267-612.07-88 TRANSFER OUT (001-0701) 8,300 6,000 6,000 TRANSFERS OUT 13,577 8,300 6,000 6,000

TOTAL EXPENDITURE 109,139 102,724 215,177 212,730

NET COST (7,861) (14,611)

181 Budget Name: Fire – SAFER Grant Budget Unit #: 001-0268-545 Department: Fire Department Head: Nancy Koerperich

Program Description:

This budget accounts for the Staffing for Adequate Fire and Emergency Response (SAFER) grant which is administered by the Department of Homeland Security’s Federal Emergency Management Agency. The SAFER grant provides funding directly to fire departments and volunteer firefighter interest organizations in order to help them increase the number of trained, “front-line” firefighters available in their communities. Specifically, SAFER funds should assist local fire departments in increasing their staffing and deployment capabilities to allow them to respond to emergencies whenever they may occur.

This budget is now closed. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Fire-SAFER Grant Function Public Protection Activity Fire Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0268-545.04-10 INSURANCE 274 FIRE-SAFER GRANT SERVICES 274

TOTAL EXPENDITURE 274

NET COST 274

182 Budget Name: Detwiler Fire Budget Unit #: 001-0271-547 Department: Administration Department Head: Dallin Kimble

Program Description:

This fund was established to manage relief funding from CalOES and CalFire following the Detwiler Fire in July and August of 2017 and the associated expenses.

This budget is now closed. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Detwiler Fire Function Public Protection Activity Fire Response

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0271-305.58-04 OES DISASTER RELIEF 149,042 218,596 STATE DISASTER RELIEF 149,042 218,596

001-0271-306.72-55 FMAG 794,899 FEDERAL REVENUE 794,899 001-0271-308.11-00 MISCELLANEOUS REVENUE 17,836 MISCELLANEOUS REVENUE 17,836

TOTAL REVENUE 166,878 1,013,495

001-0271-547.02-01 EXTRA HELP 6,640 001-0271-547.02-31 OVERTIME - RESPONSE 200,337 001-0271-547.02-32 OVERTIME - EOC 22,409 001-0271-547.02-33 OVERTIME - LAC 7,622 001-0271-547.02-34 OVERTIME - RECOVERY 5,126 001-0271-547.02-35 OVERTIME - ADMIN 4,915 001-0271-547.02-42 NON PERS INCENTIVE 56 001-0271-547.02-56 POST CERTIFICATE 4,806 HOURLY & OTHER COMP 251,911

001-0271-547.03-10 SOCIAL SECURITY 15,206 001-0271-547.03-11 MEDICARE 3,653 001-0271-547.03-18 SDI 2,207 BENEFITS 21,066

001-0271-547.04-07 FOOD - EOC QUARTERS 2,584 001-0271-547.04-08 FOOD - OTHER 24,889 001-0271-547.04-12 MAINTENACE EQUIPMENT 724 001-0271-547.04-14 LAC OPERATIONS 1,217 001-0271-547.04-15 SUPPLIES - OTHER MEDICAL 402 001-0271-547.04-16 SUPPLIES - EVACUATION 3,990 001-0271-547.04-17 SUPPLIES - OPERATING 2,555 001-0271-547.04-18 SUPPLIES - EOC CENTER 3,383 001-0271-547.04-19 PROFESSIONAL SERVICES 3,482 001-0271-547.04-20 CONTRACT SERVICES 41,186 001-0271-547.04-29 PUBLICATIONS/LEGAL NOTICE 2,303 001-0271-547.04-30 RENTS & LEASES-EQUIPMENT 9,323 001-0271-547.04-31 EXPENDABLE EQUIPMENT 110 001-0271-547.04-32 DEBRIS REMOVAL & DISPOSAL 22,969

183 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0271-547.04-33 SPECIAL DEPARTMENTAL 3,768 001-0271-547.04-34 SHELTER EVACUEES 3,388 001-0271-547.04-36 EVACUATION-TRANSPORTATION 55 001-0271-547.04-37 MUTUAL AID LAW ENFORCEMEN 674,527 001-0271-547.04-40 DISASTER RECOVERY HOUSING 72,046 001-0271-547.04-41 RECOVERY HOUSING O/S AGCY 2,657 001-0271-547.04-42 RECOVERY SUPPLIES 207 001-0271-547.04-43 POSTAGE 267 001-0271-547.04-88 FUEL EXPENSE 21,071 001-0271-547.04-91 PRIVATE VEHICLE USE 2,140 DETWILER FIRE SERVICES 224,716 674,527

TOTAL EXPENDITURE 497,693 674,527

NET COST 330,815 (338,968)

184 Budget Name: Community Corrections Budget Unit #: 432-0272-613 Department: Probation Department Head: Pete Judy

Program Description:

This fund was established in Fiscal Year 2011-12 to account for funding provided by the State with the implementation of AB 109 – “2011 Realignment Legislation Addressing Public Safety.” AB 109 changed the law to realign certain responsibilities for lower level offenders, adult parolees and juvenile offenders from State to local jurisdictions, including specifying local jail custody only for certain offenders previously eligible for commitment to State prison; specifying certain offenders upon release from prison are subject to community supervision and accountability by local agency and Courts rather than State parole. The legislation also requires that each county develop its own implementation plan on how best to employ evidenced based practices to improve services and outcomes (reduce recidivism) on these offenders.

Accomplishments:  Utilized a full time Mental Health Assistant to assist officers with high risk mental health clients and crisis intervention.  Achieved a 97% success rate (no new prison commits) in the AB 109 population.  100% of the AB 109 clients have received or been linked to rehabilitative or reentry services.  Provided emergency housing to approximately 4 high risk homeless AB 109 offenders.

Goals & Objectives:  Provide intensive supervision services to reduce returns to prison and absconding behavior.  Expand re-entry services to address housing and mental health needs.  Provide evidence based programming for AB109 jail inmates.

Requested Changes:

Revenue is requested in an amount provided by a State formula. Appropriations are requested in specific line items to carry out the requirements of AB 109 as recommended by the Executive Committee of the Community Corrections Partnership and approved by the Board of Supervisors.

The Extra-Help line item will fund a Deputy Probation Officer I/II and Overtime will offset costs associated with Deputy Probation Officers and Deputy Sheriffs for performing Probation Enforcement Apprehension Team (PEAT) operations. Homeless assistance is increased based on an increased demand for services. The Education and Direct Client Services line item is increased to support the goal to increase classes for inmates. Fixed assets include the possibility of future Jail and or law enforcement center building projects. Local Innovation Sub Account increased at recommendation of Community Corrections Partnership Executive Committee for local community based organization justice grants. The Transfers Out line item reflects funding being transferred out to the Jail, DA, Revenue and Recovery, and Human Services to offset costs associated with the additional duties related to mental health services. Contingency is requested in an amount necessary to balance the fund. All other lines have been reviewed and adjusted based on historical trends and expectations for the coming year.

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. Miscellaneous expenses were adjusted to balance the fund.

Final Budget Changes:

The beginning fund balance increased by $269,936, so appropriations were increased to balance the fund.

185 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Community Corrections AB109 Function Public Protection Activity Detention & Correction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

432-0272-305.56-14 AB 109 CCP PLANNING GRANT 100,000 100,000 100,000 100,000 432-0272-305.56-15 AB109 IMPLEMENT (AB118) 649,815 722,317 679,000 679,000 432-0272-305.56-29 EARLY PRCS RELEASE 10,250 20,500 10,250 10,250 432-0272-305.56-31 LOCAL INNOVATION 3,156 3,200 3,200 432-0272-305.56-32 COMMUNITY CORRECT GROWTH 64,475 64,475 STATE REVENUE 763,221 842,817 856,925 856,925

432-0272-308.11-00 MISCELLANEOUS REVENUE 25 MISCELLANEOUS REVENUE 25

432-0272-399.99-99 BEGINNING FUND BALANCE 1,518,196 1,788,132 BEGINNING FUND BALANCE 1,518,196 1,788,132

TOTAL REVENUE 763,246 842,817 2,375,121 2,645,057

432-0272-613.01-80 DEP PROBATION OFFCR III 70,534 76,565 76,565 PROBATION SALARIES 70,534 76,565 76,565

432-0272-613.02-01 EXTRA HELP 14,041 41,397 60,000 60,000 432-0272-613.02-30 OVERTIME 489 1,558 15,000 15,000 432-0272-613.02-35 LONGEVITY PAY 18 4,303 4,594 4,594 432-0272-613.02-40 STANDBY 4,338 6,000 6,000 432-0272-613.02-58 UNIFORM ALLOWANCE 515 515 515 HOURLY & OTHER COMP 14,548 52,111 86,109 86,109

432-0272-613.03-10 SOCIAL SECURITY 32 4,886 6,416 6,416 432-0272-613.03-11 MEDICARE 181 1,701 1,719 1,719 432-0272-613.03-13 MEDICAL/DENTAL/VISION 14,693 14,692 14,692 432-0272-613.03-14 RETIREMENT-EMPLOYER 15,475 17,909 17,909 432-0272-613.03-17 LIFE INSURANCE 26 26 26 432-0272-613.03-18 SDI 5 812 1,027 1,027 432-0272-613.03-20 UNFUNDED LIABILITY PYMNT 17,266 17,266 BENEFITS 218 37,593 59,055 59,055

432-0272-613.04-06 COMMUNICATIONS 7,744 4,436 10,000 10,000 432-0272-613.04-08 FOOD 1,000 1,000 432-0272-613.04-09 HOUSEHOLD/JANITORAL 193 1,000 1,000 432-0272-613.04-10 INSURANCE 701 964 1,013 1,013 432-0272-613.04-14 MEDICAL & LABORATORY 7,586 10,541 35,000 35,000 432-0272-613.04-16 MISCELLANEOUS EXPENSE 28,718 8,060 23,379 83,315 432-0272-613.04-17 OFFICE EXPENSE 4,647 1,581 15,000 30,000 432-0272-613.04-18 PROFESSIONAL SERVICES 13,715 85,000 100,000 432-0272-613.04-21 JAIL PROGRAMMING 20,000 20,000 432-0272-613.04-31 RENTS AND LEASES BUILDING 26,617 15,959 30,000 30,000 432-0272-613.04-33 OVERHEAD 8,000 8,000 8,000 432-0272-613.04-34 INCENTIVES 1,440 2,499 20,000 20,000 432-0272-613.04-35 CHEMICAL TESTING 8,577 6,845 10,000 20,000 432-0272-613.04-36 ELECTRONIC MONITORING 16,556 2,100 20,000 30,000 432-0272-613.04-37 EMERGENCY SERVICES 10,000 30,000 432-0272-613.04-38 AMMUNITION 2,253 5,500 5,500 432-0272-613.04-39 HOMELESS ASSISTANCE 11,997 1,818 35,000 50,000 432-0272-613.04-40 CHEMICAL TESTING DRUG CT 10,000 10,000 432-0272-613.04-41 WORK PROGRAM EXPENSE 1,246 1,678 10,000 10,000

186 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

432-0272-613.04-42 DRUG TREATMENT 10,000 10,000 432-0272-613.04-43 SAFETY EQUIPMENT 4,570 9,809 35,000 50,000 432-0272-613.04-44 BEHAVIORAL HEALTH COURT 20,000 20,000 432-0272-613.04-45 RESIDENTIAL TREATMENT 35,000 35,000 432-0272-613.04-46 LOCAL INNOVATION SUB ACCT 33,360 50,614 170,000 170,000 432-0272-613.04-47 SCRAM 16,760 25,000 35,000 432-0272-613.04-48 PROP 63 EXPENSE 25,000 25,000 432-0272-613.04-49 VETERANS ASSISTANCE 10,000 20,000 432-0272-613.04-50 COUNTY VEHICLE EXPENSE 5,222 5,060 10,000 30,000 432-0272-613.04-52 PROGRAM EVALUATION 10,000 10,000 432-0272-613.04-54 GRANT WRITING 20,000 50,000 432-0272-613.04-55 PRE TRIAL SERVICES 30,000 50,000 432-0272-613.04-58 COUNTY IT 336 90,000 90,000 432-0272-613.04-65 DIRECT CLIENT SERVICES 3,939 40,000 50,000 432-0272-613.04-67 CLIENT TRANSPORTATION 238 10,000 10,000 432-0272-613.04-69 ECONOMIC DEVELOPMENT 90,000 90,000 432-0272-613.04-80 EQUIPMENT 3,841 7,908 75,000 75,000 432-0272-613.04-81 SOFTWARE 478 3,235 60,000 60,000 432-0272-613.04-88 FUEL EXPENSE 1,237 1,658 5,000 5,000 432-0272-613.04-90 TRAINING & SEMINARS 11,763 11,094 15,000 25,000 SERVICES & SUPPLIES 190,685 176,908 1,134,892 1,404,828

432-0272-613.06-40 VEHICLES 106,365 432-0272-613.06-50 JAIL EXPANSION 43,185 500,000 500,000 432-0272-613.06-53 MOBILE HOME 104,553 FIXED ASSETS 43,185 210,918 500,000 500,000

432-0272-613.07-87 TRANSFERS OUT 266,416 331,271 418,500 418,500 TRANSFERS OUT 266,416 331,271 418,500 418,500

432-0272-613.10-90 CONTINGENCY 100,000 100,000 CONTINGENCY APPROPRIATION 100,000 100,000

TOTAL EXPENDITURE 515,052 879,335 2,375,121 2,645,057

NET COST (248,194) 36,518

187 Budget Name: Community Corrections SB678 Budget Unit #: 434-0273-614 Department: Probation Department Head: Pete Judy

Program Description:

This fund was established in Fiscal Year 2011-12 to account for grant funding provided by the State through the passage of SB 678 (the precursor to AB 109) which was signed in October 2009. This bill provided local governments with grant funding to support adult probation departments’ implementation of evidence based programs. The grant funding goals were to reduce recidivism of adult felony probationers by improving probation services using evidenced based programs and thus reducing State prison populations. Statewide this program has proved to be successful in reducing prison commitments and additional grant awards have been included in the State Budget.

Accomplishments:  Provided Electronic Monitoring/GPS services to approximately eleven defendants (577 nights) as a jail alternative to help alleviate jail overcrowding.

Goals & Objectives:  Continue to improve and enhance jail alternative programs for lower risk offenders.  Expand pretrial services in preparation of bail reform.

Requested Changes:

Revenue is requested based on State allocations of the grant awards to counties. The Transfer In from Fund 444 is the Probation Department’s share of the Drug Task Force grant in support of one existing Deputy Probation Officer I/II position.

Adjustments to salaries and benefits are reflective of the current Memorandum of Understanding. Extra help continues to be requested to assist with the potential workload as needed. Unfunded Liability Payment reflects the new amortization and rate smoothing policies set by CalPERS for the employer’s contribution towards retirement plans. This amount has been separated from the traditional employer contribution line item as it has been determined by an actuarial study to be a new “risk pool” created by the Public Employees’ Pension Reform Act of 2013 (PEPRA) and will need to be funded directly to avoid an underfunded situation in the future. All other appropriations have been reviewed and requested in specific line items to carry out the evidence-based program requirements. The Miscellaneous Expense line item is decreased to balance the fund.

Recommendation:

Transfer in from Fund 444 was eliminated because the grant has not been confirmed yet. Most appropriations lines were adjusted to balance the fund as a result. Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were also added.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

188 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Community Corrections SB678 Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

434-0273-304.30-00 INTEREST 4,405 6,094 4,000 4,000 INTEREST 4,405 6,094 4,000 4,000

434-0273-305.56-17 SB678 PC1233.6 (d) 200,000 200,000 200,000 200,000 STATE REVENUE 200,000 200,000 200,000 200,000

434-0273-309.17-94 TRANSFER IN FROM FUND 444 39,732 505 TRANSFERS IN 39,732 505

434-0273-399.99-99 BEGINNING FUND BALANCE 364,229 376,876 BEGINNING FUND BALANCE 364,229 376,876

TOTAL REVENUE 244,137 206,599 568,229 580,876

434-0273-614.01-60 DEPUTY PROB OFFICER I/II 95,562 98,806 101,879 101,879 PROBATION SALARIES 95,562 98,806 101,879 101,879

434-0273-614.02-01 EXTRA HELP 30,000 30,000 434-0273-614.02-30 OVERTIME 2,393 2,087 20,000 20,000 434-0273-614.02-34 FLSA ADJUST 268 434-0273-614.02-35 LONGEVITY PAY 1,450 3,056 3,056 3,056 434-0273-614.02-40 STANDBY 3,997 5,018 10,000 10,000 434-0273-614.02-58 UNIFORM ALLOWANCE 735 773 773 773 HOURLY & OTHER COMP 8,575 11,202 63,829 63,829

434-0273-614.03-10 SOCIAL SECURITY 6,511 6,911 8,529 8,529 434-0273-614.03-11 MEDICARE 1,523 1,616 2,430 2,430 434-0273-614.03-13 MEDICAL/DENTAL/VISION 18,507 18,912 18,815 18,815 434-0273-614.03-14 RETIREMENT-EMPLOYER 19,277 21,079 23,179 23,179 434-0273-614.03-17 LIFE INSURANCE 37 37 37 37 434-0273-614.03-18 SDI 1,013 1,126 1,384 1,384 434-0273-614.03-19 CASH - CAFETERIA PLAN 2,429 2,595 2,690 2,690 434-0273-614.03-20 UNFUNDED LIABILITY PYMNT 21,862 28,215 22,348 22,348 BENEFITS 71,159 80,491 79,412 79,412

434-0273-614.04-06 COMMUNICATIONS 690 604 2,000 2,000 434-0273-614.04-08 FOOD 1,000 1,000 434-0273-614.04-09 HOUSEHOLD/JANITORIAL 1,500 1,500 434-0273-614.04-10 INSURANCE 2,047 2,094 2,185 2,185 434-0273-614.04-14 MEDICAL AND LABORATORY 8,401 8,401 434-0273-614.04-16 MISCELLANEOUS EXPENSE 7,323 3,177 12,298 24,945 434-0273-614.04-17 OFFICE EXPENSE 1,984 384 5,000 5,000 434-0273-614.04-18 PROFESSIONAL SERVICES 293 10,000 10,000 434-0273-614.04-34 INCENTIVES 2,556 470 5,000 5,000 434-0273-614.04-35 CHEMICAL TESTING 204 3,000 3,000 434-0273-614.04-36 ELECTRIC MONITORS 20,996 17,000 17,000 434-0273-614.04-37 EMERGENCY SERVICES 10,000 10,000 434-0273-614.04-38 AMMUNITION 2,000 4,000 4,000 434-0273-614.04-39 HOMELESS ASSISTANCE 1,590 1,954 8,000 8,000 434-0273-614.04-40 CHEMICAL TESTING DRUG CT 3,000 3,000 434-0273-614.04-42 DRUG TREATMENT 7,500 7,500 434-0273-614.04-43 SAFETY EQUIPMENT 3,432 3,529 7,000 7,000 434-0273-614.04-44 BEHAVIORAL HEALTH COURT 7,500 7,500

189 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

434-0273-614.04-45 RESIDENTIAL TREATMENT 7,500 7,500 434-0273-614.04-47 SCRAM 16,016 18,000 18,000 434-0273-614.04-48 PROP 63 EXPENSE 8,000 8,000 434-0273-614.04-49 VETERANS ASSISTANCE 7,500 7,500 434-0273-614.04-50 COUNTY VEHICLE EXPENSE 3,166 5,060 6,000 6,000 434-0273-614.04-52 PROGRAM EVALUATION 8,500 8,500 434-0273-614.04-54 GRANT WRITING 9,000 9,000 434-0273-614.04-55 PRE TRIAL SERVICES 9,000 9,000 434-0273-614.04-58 COUNTY IT 4,214 8,000 8,000 434-0273-614.04-65 DIRECT CLIENT SERVICES 368 16,000 16,000 434-0273-614.04-67 CLIENT TRANSPORTATION 828 6,000 6,000 434-0273-614.04-69 ECONOMIC DEVELOPMENT 9,000 9,000 434-0273-614.04-75 COST ALLOCATION 6,916 15,154 16,225 16,225 434-0273-614.04-80 EQUIPMENT 13,000 13,000 434-0273-614.04-81 SOFTWARE 5,211 6,354 30,000 30,000 434-0273-614.04-88 FUEL EXPENSE 936 857 3,000 3,000 434-0273-614.04-90 TRAINING & SEMINARS 2,282 2,444 14,000 14,000 SERVICES & SUPPLIES 61,626 63,507 303,109 315,756

434-0273-614.06-40 VEHICLES 20,000 20,000 FIXED ASSETS 20,000 20,000

TOTAL EXPENDITURE 236,922 254,006 568,229 580,876

NET COST (7,215) 47,407

190 Budget Name: DEA Grant Investigation Budget Unit #: 439-0274-617 Department: Sheriff Department Head: Doug Binnewies

Program Description:

This fund was established to account for grant funding received through the Drug Enforcement Agency (DEA) for investigations related to drug enforcement. The revenue and appropriations for this grant were previously budgeted in the Sheriff’s operating budget, but is now separated out for ease of accounting for grant expenditures.

Requested Changes:

Revenue is requested based on the State grant award and appropriations are budgeted accordingly for eligible expenses related to the program – air surveillance activities and overtime.

Recommendation:

A transfer out to Sheriff $66,182 was added and DEA grant appropriations were reduced by the same amount to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit DEA Grant Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

439-0274-306.72-78 DEA GRANT-INVESTIGATIONS 35,000 35,000 35,000 FEDERAL REVENUE 35,000 35,000 35,000

439-0274-399.99-99 BEGINNING FUND BALANCE 109,232 67,498 BEGINNING FUND BALANCE 109,232 67,498

TOTAL REVENUE 35,000 144,232 102,498

439-0274-617.04-49 DEA GRANT 12,350 24,599 78,050 36,316 TITLE III D - EXPENSE 12,350 24,599 78,050 36,316

439-0274-617.07-87 TRANSFER OUT SHERIFF 17,129 66,182 66,182 TRANSFER OUT 17,129 66,182 66,182

TOTAL EXPENDITURE 29,479 24,599 144,232 102,498

NET COST (5,521) 24,599

191 Budget Name: Cal-MMET Budget Unit #: 436-0275-541 Department: Sheriff Department Head: Doug Binnewies

Program Description:

This fund was established in Fiscal Year 2011-12 to account for grant funding provided by the State for the California Multi-Jurisdictional Methamphetamine Enforcement Team (Cal-MMET). Funding for this program is funded with Local Law Enforcement Services Account (LLESA) funds or State Sales Tax monies. This program is designed to combat the production and distribution of methamphetamine and the related chemical compounds and precursors used during manufacturing. Additionally, Cal-MMET encourages counties to aggressively reduce and ultimately remove methamphetamine and the criminal elements involved in the trafficking, manufacturing and sales of the illegal substance throughout California. Special focus is to be on the safety and well being of children, and to remove them from these toxic environments. This grant provides funding for one Deputy Sheriff position and related program expenses.

Requested Changes:

 Salaries and benefits are adjusted to reflect the most recent negotiations and benefit rates.  The Miscellaneous Expense line is reduced and represents unspent grant funds from the prior fiscal year and is used to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit CA Multi-Jursd Meth Enforce Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

436-0275-304.30-00 INTEREST 312 643 200 200 INTEREST 312 643 200 200

436-0275-305.56-18 CAL MULTI-JUNSD METH ENFO 123,060 123,060 122,600 122,600 STATE REVENUE 123,060 123,060 122,600 122,600

436-0275-399.99-99 BEGINNING FUND BALANCE 14,057 37,107 BEGINNING FUND BALANCE 14,057 37,107

TOTAL REVENUE 123,372 123,703 136,857 159,907

436-0275-541.01-55 DEPUTY SHERIFF 66,968 69,076 71,397 71,397 SHERIFF SALARIES 66,968 69,076 71,397 71,397

436-0275-541.02-30 OVERTIME 11,826 7,383 15,000 15,000 436-0275-541.02-34 FLSA ADJUST 876 1,024 436-0275-541.02-35 LONGEVITY 510 510 436-0275-541.02-50 SHIFT DIFFERENTIAL 72 113 50 50 436-0275-541.02-56 POST CERTIFICATE 1,078 1,699 1,699

192 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

436-0275-541.02-57 FIELD TRAINING 19 59 436-0275-541.02-58 UNIFORM ALLOWANCE 975 995 1,000 1,000 HOURLY & OTHER COMP 14,846 9,574 18,259 18,259

436-0275-541.03-10 SOCIAL SECURITY 5,072 5,250 5,803 5,803 436-0275-541.03-11 MEDICARE 1,186 1,228 1,358 1,358 436-0275-541.03-13 MEDICAL/DENTAL/VISION 11,535 8,437 8,214 8,214 436-0275-541.03-14 RETIREMENT-EMPLOYER 12,587 12,374 13,703 13,703 436-0275-541.03-17 LIFE INSURANCE 26 26 26 26 436-0275-541.03-18 SDI 799 838 929 929 436-0275-541.03-19 CASH-CAFETERIA PLAN 2,461 5,190 5,381 5,381 436-0275-541.03-20 UNFUNDED LIABILITY PYMNT 15,945 BENEFITS 49,611 33,343 35,414 35,414

436-0275-541.04-10 INSURANCE 1,812 1,832 1,639 1,639 436-0275-541.04-16 MISCELLANEOUS EXPENSE 5,344 1,599 24,649 436-0275-541.04-50 COUNTY VEHICLE EXPENSE 8,549 8,549 SERVICES & SUPPLIES 1,812 7,176 11,787 34,837

TOTAL EXPENDITURE 133,237 119,169 136,857 159,907

NET COST 9,865 (4,534)

193 Budget Name: State Parole-Section 30027 Budget Unit #: 437-0276-616 Department: District Attorney Department Head: Walter Wall

Program Description:

This fund was established in Fiscal Year 2011-12 to account for funding included in the 2011 Realignment pertaining to local law enforcement. Specifically this funding is to alleviate costs associated for the revocation proceedings involving persons subject to State parole. The funding may be used by the District Attorney and by the Public Defender.

Requested Changes:

Revenue is requested based on the State allocation funding schedule. Funding is requested to be transferred out to the District Attorney and Indigent Defense budgets to offset costs related to parole revocations. The miscellaneous expense line item is used to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit State Parole DA Sect 30027 Function Public Protection Activity Detention & Correction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

437-0276-304.30-00 INTEREST 455 983 700 700 INTEREST 455 983 700 700

437-0276-305.56-19 PAROLE REVOCATION PROCEE 17,430 19,532 15,000 15,000 STATE REVENUE 17,430 19,532 15,000 15,000

437-0276-399.99-99 BEGINNING FUND BALANCE 64,000 70,196 BEGINNING FUND BALANCE 64,000 70,196

TOTAL REVENUE 17,885 20,515 79,700 85,896

437-0276-616.04-16 MISCELLANEOUS 55,232 61,428 SERVICES & SUPPLIES 55,232 61,428

437-0276-616.07-87 TRANSFER TO DA 12,234 12,234 437-0276-616.07-89 TRANSFER TO IND DEFENSE 12,234 12,234 TRANSFERS OUT 24,468 24,468

TOTAL EXPENDITURE 79,700 85,896

NET COST (17,885) (20,515)

194 Budget Name: Bailiff – Court Security Budget Unit #: 440-0277-618 Department: Sheriff Department Head: Doug Binnewies

Program Description:

This fund is to account for money received from the Administrative Office of the Courts for court security purposes – namely for providing Bailiff services. The funding and corresponding expenses had previously been included in the Sheriff’s operating budget, but in order for clear accounting of this money it was decided to establish a separate fund so that this money does not get co-mingled with General Fund dollars. Specifically, this funding offsets the costs of one full- time Deputy Sheriff assigned as Bailiff to the Courts, as well as extra-help Bailiffs and extra help Sheriff Security Officers.

Requested Changes:

 Revenue is based on the estimated amount necessary to provide sufficient court security. Appropriations are requested based on the cost of the assigned Deputy Sheriff and the estimated cost of extra-help Bailiffs and Sheriff Security Officers.  Salaries and benefits are increased based on the existing Memorandum of Understanding.

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. Miscellaneous expenses were adjusted to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Bailiff Function Public Protection Activity Police Protection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

440-0277-304.30-00 INTEREST 1,226 1,437 300 300 INTEREST 1,226 1,437 300 300

440-0277-305.56-21 SHERIFF TRIAL CT SECURITY 225,069 228,755 225,000 225,000 STATE REVENUE 225,069 228,755 225,000 225,000

440-0277-399.99-99 BEGINNING FUND BALANCE 43,418 89,047 BEGINNING FUND BALANCE 43,418 89,047

TOTAL REVENUE 226,295 230,192 268,718 314,347

440-0277-618.01-74 BAILIFF 16,495 31,820 61,529 61,529 SHERIFF SALARIES 16,495 31,820 61,529 61,529

440-0277-618.02-02 EXTRA HELP BAILIFF 125,402 149,593 158,312 158,312 440-0277-618.02-03 EXTRA HELP SO SEC OFFICER 26,487 17,563 10,000 10,000 440-0277-618.02-30 OVERTIME 13,520 6,168 1,400 16,400 440-0277-618.02-50 SHIFT DIFFERENTIAL 60 440-0277-618.02-56 POST CERTIFICATE PAY 1,174

195 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

440-0277-618.02-58 UNIFORM ALLOWANCE 310 586 1,000 1,000 HOURLY & OTHER COMP. 166,893 173,970 170,712 185,712

440-0277-618.03-02 GROUP HEALTH FOR RETIREES 10,085 440-0277-618.03-03 UNEMPLOYMENT 1,460 440-0277-618.03-04 ACCRUED BENEFITS 6,420 1,309 440-0277-618.03-10 SOCIAL SECURITY 1,362 2,220 3,741 3,741 440-0277-618.03-11 MEDICARE 2,665 3,038 875 875 440-0277-618.03-13 MEDICAL/DENTAL/VISION 3,395 8,571 14,753 14,753 440-0277-618.03-14 RETIREMENT-EMPLOYER 3,463 3,870 6,868 6,868 440-0277-618.03-17 LIFE INSURANCE 4 13 26 26 440-0277-618.03-18 SDI 155 354 597 597 440-0277-618.03-19 CASH/CAFETERIA PLAN 153 440-0277-618.03-20 UNFUNDED LIABILITY PYMNT 15,870 BENEFITS 43,419 20,988 26,860 26,860

440-0277-618.04-10 INSURANCE 3,294 3,141 3,575 3,575 440-0277-618.04-43 SAFETY EQUIPMENT 733 56,724 3,000 33,629 440-0277-618.04-50 COUNTY VEHICLE EXPENSE 3,042 3,042 SERVICES & SUPPLIES 4,027 59,865 9,617 40,246

TOTAL EXPENDITURE 230,834 286,643 268,718 314,347

NET COST 4,539 56,451

196 Budget Name: Public Protection – Drug Enforcement Team Budget Unit #: 444-0278-549 Department: Probation Department Head: Pete Judy

Program Description:

The Edward Byrne Memorial Justice Assistant Grant supports the costs associated with drug enforcement throughout the County, which has been a focus of local law enforcement in this County since 1994. JAG provides funding to the Probation Department, Sheriff’s Office and District Attorney’s Office to partially fund a full-time Deputy Probation Officer, Detective, Deputy District Attorney and Legal Secretary. The Drug Enforcement Team targets adult and juvenile offenders who commit drug related crimes.

Accomplishments:  JAG funding continued to support the costs of four county positions assigned to the Drug Enforcement Team (DET), including one Deputy District Attorney, one Legal Secretary, one Sheriff’s Detective and one Deputy Probation Officer.  In 2018 the DET continued to investigate and prosecute drug related cases. During this time period, The District Attorney’s Office prosecuted approximately 74 drug related cases and seized assets valued at approximately $5,000.  Law enforcement agencies seized 9 firearms  The Probation Department supervised over 400 offenders throughout the year for drug related offenses. DET members also participated in community education programs such as Red Ribbon Week, Red Fox Program and the annual Safe at Home event to educate youth and community members about the dangers of drug use.

Goals & Objectives:  The DET Program will continue to work to reduce the amount of illegal drugs that are available in the community and prosecute those individuals responsible.  The DET will continue to seize assets associated with the manufacturing and distribution of illegal drugs, which will provide an additional funding source to support local law enforcement efforts to reduce crime in Mariposa County.  DET will continue to identify children exposed to drug environments and work collaboratively with Child Welfare Services to ensure the health and welfare of these children.

Requested Changes:

This grant partially offsets the salaries of staff assigned to Drug Task Force activities and funding is transferred out to the District Attorney, Sheriff and Probation operating budgets according to the approved grant budget. This fund also includes line items for data collection, evaluation, and training.

The budget has been zeroed out pending approval of additional funding. If the grant is received again, a budget action will be submitted to support activity in this fund.

Recommendation:

No changes were made to the requested budget.

Final Budget Changes:

No changes were made to the recommended budget.

197 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit JAG/Drug Task/Sch Climate Function Public Protection Activity Probation Special Grant

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

444-0278-306.72-51 JAG/DRUG TASK PROBATION 65,925 41,241 444-0278-306.72-52 JAG/DRUG TASK SHERIFF 13,478 444-0278-306.72-53 JAG/DRUG TASK D.A. 15,912 FEDERAL REVENUE 95,315 41,241

TOTAL REVENUE 95,315 41,241

444-0278-549.04-24 PROJECT SCHOOL CLIMATE 32,888 29,439 444-0278-549.04-34 DATA COLLECTION RPT/EVAL 9,495 444-0278-549.04-90 TRAINING & SEMINARS 3,933 603 PROBATION SERVICES 36,821 39,537

444-0278-549.07-87 TRANSFERS OUT 335 444-0278-549.07-88 TRANSFER OUT TO DA 26,829 1,969 444-0278-549.07-89 TRANSFER OUT TO SHERIFF 20,276 5,392 444-0278-549.07-91 TRANSFER OUT TO PROBATION 39,732 505 TRANSFERS OUT 86,837 8,201

TOTAL EXPENDITURE 123,658 47,738

NET COST 28,343 6,497

198 Budget Name: OES / HSGP Budget Unit #: 445-0280-548 Department: Sheriff Department Head: Doug Binnewies

Program Description:

The Fire Department Special Grants fund is also referred to as the Department of Homeland Security (DHS) grant, Homeland Security Grant Program (HSGP), managed by the Sheriff’s Office of Emergency Services. The OES personnel receive and account for these grants which require reporting and accounting in cycles different from the County’s fiscal year. HSGP grant awards are given a 32 month performance period, which will span multiple county fiscal years.

Requested Changes:

Revenues are calculated based on federal grant awards from the Department of Homeland Security (DHS) and California Office of Emergency Services (Cal OES). Allocations are requested in order to support the purchase of public safety equipment and support Mariposa County Health Department’s Safe Access For Everyone (SAFE) program.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit OHS Grant - Fire, Sheriff, Health Function Public Protection Activity Probation Special Grants

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

445-0280-306.73-09 OHS GRANT 124,958 31,758 93,149 93,149 FEDERAL REVENUE FIRE DEPT 124,958 31,758 93,149 93,149

445-0280-399.99-99 BEGINNING FUND BALANCE 65,950 43,567 BEGINNING FUND BALANCE 65,950 43,567

TOTAL REVENUE 124,958 31,758 159,099 136,716

445-0280-548.04-67 OHS EQUIPMENT FIRE 8,135 445-0280-548.04-68 OHS EQUIPMENT SHERIFF 93,097 139,099 116,716 SPECIAL GRANTS 101,232 139,099 116,716

445-0280-548.07-90 SAFE HEALTH 20,000 20,000 20,000 20,000 TRANSFERS OUT 20,000 20,000 20,000 20,000

TOTAL EXPENDITURE 121,232 20,000 159,099 136,716

NET COST (3,726) (11,758)

199 Budget Name: Office of Emergency Services OES Budget Unit #: 452-0281-565 Department: Sheriff Department Head: Doug Binnewies

Program Description:

This fund was established to manage Mariposa County’s Office of Emergency Services budget. The revenue and appropriations for this grant was previously budgeted in the Fire (228) operating budget, but is now separated out for ease of accounting for grant expenditures.

Requested Changes:

This is a new fund added during balancing adjustments. Revenue is requested based on the State grant award and appropriations are budgeted accordingly for salaries and eligible expenses related to the program. Allocated Emergency Management Performance Grant (EMPG) funds are awarded on a required 1:1 match ratio. Every dollar received from EMPG shall be matched by the county to meet eligibility requirements. To substantiate a “50/50” grant, it is requested that the county double the allocated award from EMPG for Emergency Management personnel costs. Fiscal Year reimbursements (revenue) received by EMPG will fund back 50% of eligible costs, up to total FY grant award amount.

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. Emergency supplies were reduced to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund. Professional services and emergency supplies were reduced to cover building rent previously covered by County Fire.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Emergency Planning Grant Function Public Protection Activity Protection Inspection

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

452-0281-305.58-06 EMERGENCY PLANNING GRANT 128,658 128,688 128,688 STATE DISASTER RELIEF 128,658 128,688 128,688

452-0281-309.15-02 TRANSFER FROM GENERAL 107,248 128,688 128,688 TRANSFERS IN 107,248 128,688 128,688

452-0281-399.99-99 BEGINNING FUND BALANCE (1,818) (312) BEGINNING FUND BALANCE (1,818) (312)

TOTAL REVENUE 235,906 255,558 257,064

452-0281-565.01-50 EMERGENCY PLANNER 86,850 89,784 89,784 452-0281-565.01-99 OFFICE ASSISTANT II 35,663 36,446 36,446 OES SALARIES 122,513 126,230 126,230

200 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

452-0281-565.02-30 OVERTIME 8,498 452-0281-565.02-34 FLSA ADJUSTMENT 1,801 452-0281-565.02-35 LONGEVITY PAY 2,852 2,693 2,693 452-0281-565.02-56 POST CERTIFICATE PAY 6,954 6,733 6,733 452-0281-565.02-58 UNIFORM - MANAGEMENT 1,050 1,050 1,050 HOURLY & EXTRA HELP 21,155 10,476 10,476

452-0281-565.03-10 SOCIAL SECURITY 9,025 8,799 8,799 452-0281-565.03-11 MEDICARE 2,180 2,056 2,056 452-0281-565.03-13 MEDICAL/DENTAL/VISION 13,181 13,179 13,179 452-0281-565.03-14 RETIREMENT-EMPLOYER 23,901 26,029 26,029 452-0281-565.03-17 LIFE INSURANCE 96 96 96 452-0281-565.03-18 SDI 1,375 1,464 1,464 452-0281-565.03-19 CASH/CAFETERIA PLAN 9,775 9,775 9,775 452-0281-565.03-20 UNFUNDED LIABILITY PYMNT 31,059 25,602 25,602 BENEFITS 90,592 87,000 87,000

452-0281-565.04-10 INSURANCE 1,957 452-0281-565.04-18 PROFESSIONAL SERVICES 17,054 6,554 452-0281-565.04-31 RENTS & LEASES - BUILDING 21,000 452-0281-565.04-42 EMERGENCY SUPPLIES 14,798 5,804 OES SERVICES 1,957 31,852 33,358

TOTAL EXPENDITURE 236,217 255,558 257,064

NET COST 311

201 Budget Name: School Resource Officer SRO Budget Unit #: 453-0282-305 Department: Sheriff Department Head: Doug Binnewies

Program Description:

This fund was established to provide one School Resource Officer through State grant funding in cooperation with the Mariposa County School District (MCSD). The revenue and appropriations for this grant was awarded to MCSD for FY 18- 19 and 19-20. This fund is separated out for ease of accounting for grant expenditures.

Requested Changes:

Recommendation:

Deputy Sheriff’s Association and Sheriff’s Management Association negotiated salary and benefit increases were added. A transfer from the general fund was added to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Tobacco Law Enforcement Function Public Protection Activity Tobacco Law Enforcement

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

453-0282-304.30-00 INTEREST 322 INTEREST 322

453-0282-305.56-33 TOBACCO LAW ENFORCEMENT 115,694 128,338 128,338 STATE REVENUE 115,694 128,338 128,338

453-0282-309.15-56 TRANSFER IN FROM 001 0216 22,154 TRANSFERS IN 22,154

453-0282-399.99-99 BEGINNING FUND BALANCE (2,683) 60,635 BEGINNING FUND BALANCE (2,683) 60,635

TOTAL REVENUE 116,016 147,809 188,973

453-0282-504.01-82 SCHOOL RESOURCE OFFICER 29,420 71,397 71,397 SHERIFF SALARIES 29,420 71,397 71,397

453-0282-504.02-30 OVERTIME 2,900 15,000 453-0282-504.02-34 FLSA ADJUSTMENT 1,318 453-0282-504.02-35 LONGEVITY 970 2,142 2,142 453-0282-504.02-56 POST CERTIFICATE 1,616 3,570 3,570 453-0282-504.02-58 UNIFORM ALLOWANCE 417 1,000 1,000 HOURLY & OTHER COMP 7,221 6,712 21,712

202 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

453-0282-504.03-10 SOCIAL SECURITY 2,415 5,181 5,181 453-0282-504.03-11 MEDICARE 565 1,212 1,212 453-0282-504.03-13 MEDICAL/DENTAL/VISION 3,435 8,245 8,245 453-0282-504.03-14 RETIREMENT-EMPLOYER 6,617 17,127 17,127 453-0282-504.03-17 LIFE INSURANCE 11 26 26 453-0282-504.03-18 SDI 389 835 835 453-0282-504.03-19 CASH-CAFETERIA PLAN 2,242 5,381 5,381 453-0282-504.03-20 LIABILITY PAYMENTS 16,518 16,518 BENEFITS 15,674 54,525 54,525

453-0282-504.04-16 MISCELLANEOUS 26,164 453-0282-504.04-50 COUNTY VEHICLE EXPENSE 6,175 6,175 453-0282-504.04-80 EQUIPMENT 4,000 4,000 453-0282-504.04-88 FUEL EXPENSE 3,065 5,000 5,000 SERVICES & SUPPLIES 3,065 15,175 41,339

TOTAL EXPENDITURE 55,380 147,809 188,973

NET COST (60,636)

203 Budget Name: March 2018 Storms Initial Fund Budget Unit #: 001-0285-560 Department: Administration Department Head: Dallin Kimble

Program Description:

This account was established to track expenses associated with the response and recovery of the March 22, 2018 atmospheric river storm and flood event. The decision was made to transition this effort to Fund 525 in the FY19 budget.

This budget is now closed. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit March 2018 Storms Function Public Protection Activity March 2018 Storms

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0285-305.62-57 CDAA MARCH 2018 52,941 STATE REVENUE 52,941

TOTAL REVENUE 52,941

001-0285-560.02-31 OVERTIME - RESPONSE 51,179 001-0285-560.02-32 OVERTIME - EOC 3,038 001-0285-560.02-35 OVERTIME - ADMIN 1,404 001-0285-560.02-40 CALL BACK PAY 207 001-0285-560.02-42 NON PERS INCENTIVE 11 001-0285-560.02-56 POST CERTIFICATE 1,493 HOURLY & OTHER COMP 57,332

001-0285-560.03-10 SOCIAL SECURITY 3,555 001-0285-560.03-11 MEDICARE 831 001-0285-560.03-18 SDI 516 BENEFITS 4,902

001-0285-560.04-08 FOOD - OTHER 3,831 001-0285-560.04-16 SUPPLIES - FLOOD 635 001-0285-560.04-29 PUBLICATIONS/LEGAL NOTICE 1,388 001-0285-560.04-30 RENTS & LEASES EQUIPMENT 1,800 SERVICES & SUPPLIES 6,266 1,388

TOTAL EXPENDITURE 68,500 1,388

NET COST 68,500 (51,553)

204 Budget Name: Ferguson Fire 2019 Budget Unit #: 001-0286-305 Department: Administration Department Head: Dallin Kimble

Program Description:

This account was established to track expenses associated with the response and recovery of the Ferguson Fire.

Additional reimbursable expenses may be incurred in FY20 to support ongoing cleanup and recovery efforts. If approved, they will be added to the FY20 budget. If not, the budget will be considered closed. Government accounting regulations require that this budget be included in the Annual Budget for two years after transactions have ceased.

Requested changes:

The Ferguson Fire occurred in FY19, so the budget is new in FY19.

Recommended changes:

Currently nothing has been budgeted for FY20. If additional reimbursable expenses are approved, the budget will be added using a budget action to FY20.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Ferguson Fire Function Public Protection Activity Ferguson Fire

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0286-305.58-12 FERGUSON FIRE 671,005 STATE DISASTER RELIEF 671,005

001-0286-308.11-00 MISCELLANEOUS REVENUE 4,375 001-0286-308.11-64 INSURANCE PROCEEDS 25,000 MISCELLANEOUS REVENUE 29,375

TOTAL REVENUE 700,380

001-0286-563.02-01 EXTRA HELP 2,054 001-0286-563.02-31 OVERTIME-RESPONSE 257,465 001-0286-563.02-32 OVERTIME-EOC 29,164 001-0286-563.02-35 OVERTIME-ADMIN 7,182 001-0286-563.02-40 STANDBY 5,238 001-0286-563.02-56 POST CERTIFICATE 7,697 001-0286-563.02-58 UNIFORM ALLOWANCE 5 HOURLY & OTHER COMP 308,805

001-0286-563.03-10 SOCIAL SECURITY 18,930 001-0286-563.03-11 MEDICARE 4,478 001-0286-563.03-18 SDI 3,053 BENEFITS 26,461

205 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0286-563.04-07 FOOD-EOC QUARTERS 4,754 001-0286-563.04-08 FOOD-OTHER 26,739 001-0286-563.04-12 MAINTENACE EQUIPMENT 8,787 001-0286-563.04-15 SUPPLIES-OTHER MEDICAL 430 001-0286-563.04-16 SUPPLIES-EVACUATIONS 18,902 001-0286-563.04-17 SUPPLIES-OPERATING 1,620 001-0286-563.04-18 SUPPLIES-EOC CENTER 1,660 001-0286-563.04-19 PROFESSIONAL SERVICES 10,044 001-0286-563.04-20 CONTRACT SERVICES 19,100 001-0286-563.04-30 RENTS & LEASES-EQUIPEMENT 8,147 001-0286-563.04-31 EXPENDABLE EQUIPMENT 4,502 001-0286-563.04-32 DEBRIS REMOVAL & DISPOSAL 15,491 001-0286-563.04-33 SPECIAL DEPARTMENTAL 117 001-0286-563.04-34 SHELTER EVACUEES 357 001-0286-563.04-37 MUTUAL AID LAW ENFORCEMEN 271,931 001-0286-563.04-88 FUEL EXPENSE 28,128 001-0286-563.04-91 PRIVATE VEHICLE USE 871 FERGUSON FIRE SERVICES 421,580

TOTAL EXPENDITURE 756,846

NET COST 56,466

206 Budget Name: March 2019 Storms Budget Unit #: 001-0287-564 Department: Administration Department Head: Dallin Kimble

Program Description:

This account was established to track expenses associated with the response to and recovery from the March 2019 Storm Flood event.

Requested changes:

The March 2019 storm flood event occurred in FY19, so the budget is new in FY19.

Recommended changes:

Currently nothing has been budgeted for FY20. If additional reimbursable expenses are approved, the budget will be added using a budget action to FY20.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit March 2019 Storms Function Public Protection Activity March 2019 Storms

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0287-564.02-31 OVERTIME - RESPONSE 1,487 001-0287-564.02-35 OVERTIME - ADMIN 17 HOURLY & OTHER COMP 1,504

001-0287-564.03-10 SOCIAL SECURITY 90 001-0287-564.03-11 MEDICARE 21 001-0287-564.03-18 SDI 15 BENEFITS 126

TOTAL EXPENDITURE 1,630

NET COST 1,630

207 Budget Name: Roads Budget Unit #: 300-0301-581 Department: Public Works Department Head: Mike Healy

Program Description:

Road construction and maintenance activities include paving, overlays, widening projects, realignment projects, and right- of-way purchases for future projects. Other tasks include grading, patching, sealing, snow removal, storm damage repairs, cleaning and upgrading ditches and culverts, bridge repairs, installing and replacing road signs, and weed abatement. It is the goal of the Road Division to maintain and improve county roads.

Accomplishments:

 Completion of School House Road, Old Toll Road, Yaqui Gulch Road Carrillo Way, Ranchito Drive, County Landfill, Mormon Bar Crossing, Old Hwy, Triangle Road, and White Rock Road that were damaged during the February 2017 Storms.  Established a good working relationship with other Agencies (FEMA and Cal OES).  Secured funding for the Detwiler Fire Disaster Erosion Control in July 2017.  Stabilize soft-surface areas throughout the County.  Employee Safety Training Program to reduce injury and Workers Compensation claims, ZERO Lost Days due to Injury Again This Past Year.  Contracted Weed Spraying Program for County Roads with this year’s emphasis on pre-emergent applications.  Replaced vehicles and equipment that was past its useful life expectancy.

Goals & Objectives:

 Continue the efforts that we have begun in the areas of employee safety and training.  Secure funding for Storm Damage repairs.  Secure funding for “hazard tree removal” located throughout the Detwiler Fire and Ferguson Fire Areas.  Continue maintenance on Roads Buildings/Yards long overdue repairs.  Continue to upgrade vehicles and equipment that has reached or is past the life expectancy in order to maintain reliability and dependability  Complete Disaster related repairs associated with the Winter Storm Events of 2017, 2018 and 2019.  Continue improvement efforts relating to drainage ditch maintenance along all paved County Roads.  Take appropriate actions to mitigate dead and dying trees along County roadways and critical infrastructure.  Continue Bridge Maintenance Program efforts.  Contracting for roadway centerline and fog line striping.  Continue Cal Fire Safety Training/Certification for Road Crews. .

Requested Changes:

Roads will receive $350,000 in state grant revenue for Detwiler Fire and Ferguson Fire Hazard Mitigation to install wattles and repair roadsides. Road Department Services decreased by $40,000 because time will be dedicated to disaster recovery. Extra Help increased by $75,000 to ensure staff is in place to respond to support road crews when working on disaster-related road repairs and maintenance. Insurance increased by $93,351 due to general liability and workers compensation claim distribution. Professional Services decreased by ~$235,000 to cover just the basics – weed spraying, engineering and roadway striping. Rents and leases increased by $10,000 to create a contingency to cover equipment rentals when County equipment breaks down. Small tools increased by $8,000 to replace stolen tool inventory. Administrative fees decreased by ~$29,000, because PW Admin has become more efficient, reducing cost to Divisions. Significant transfers of SB1 funding ($868,525) will be utilized to fund storm damage projects, which will be reimbursed after expenditures have been paid.

Recommendation:

SB1 revenue was increased by $200,000 to reflect the most recent communication from the state. The Local Transportation Commission transfer in was decreased slightly to match the transfer out from that fund. Appropriations were adjusted to balance these changes in revenue - $100,000 increase in professional services, $100,000 increase in buildings fixed assets, and $13,507 decrease in SD/materials.

208 Final Budget Changes:

Moved FEMA Hazard Mitigation revenue from a generic grant revenue line to one designed for that specific grant funding. Increased transfer in from the Local Transportation Commission as a result of a higher than expected beginning fund balance in that account. Funding was transferred back into Roads and the transfer out to the fund was canceled between Roads and a Storm Projects fund as it gets closed out and funds are reconciled. Beginning fund balance was $225,513 higher than anticipated and was appropriated to extra help, S/D materials and vehicle expense.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Road Division Function Public Ways Activity Road Maintenance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

300-0301-303.20-00 PC1463.001 CRIMINAL FINES 91,039 98,976 100,000 100,000 PC1463.001 CRIMINAL FINES 91,039 98,976 100,000 100,000

300-0301-304.30-00 INTEREST 1,774 4,579 1,500 1,500 INTEREST 1,774 4,579 1,500 1,500

300-0301-305.41-01 HIGHWAY USERS TX/SEC 2104 588,308 546,459 547,729 547,729 300-0301-305.41-02 GAS TAX/SEC 2106 125,073 125,693 127,915 127,915 300-0301-305.41-03 PROP 111/SECTION 2105 456,529 465,810 472,401 472,401 HIGHWAY USERS TAX 1,169,910 1,137,962 1,148,045 1,148,045

300-0301-305.62-27 ISTEA/EXCHANGE 312,758 332,461 332,461 332,461 300-0301-305.62-83 SB1 638,811 1,789,497 1,400,000 1,400,000 STATE REVENUE 951,569 2,121,958 1,732,461 1,732,461

300-0301-305.67-13 GRANT REVENUE 350,000 STATE REVENUE 350,000

300-0301-305.74-16 HUTA SECTION 2103 355,770 307,245 784,500 784,500 STATE REVENUE 355,770 307,245 784,500 784,500

300-0301-306.68-00 FOREST RESERVE 106,549 94,177 50,000 50,000 FOREST RESERVE 106,549 94,177 50,000 50,000

300-0301-306.72-35 FEMA HAZARD MITIGATION 52,655 357,239 300-0301-306.72-67 FEDERAL REVENUE 12,252 FEDERAL REVENUE 52,655 12,252 357,239

300-0301-307.46-02 ROAD DEPT SERVICES 58,595 12,499 10,000 10,000 ROAD AND STREET SERVICES 58,595 12,499 10,000 10,000

300-0301-308.11-00 MISCELLANEOUS REVENUE 413 3,402 300-0301-308.11-38 BUILDING RENT 59,672 17,534 17,534 300-0301-308.11-41 TRANSPORTATION PERMITS 4,631 3,920 4,000 4,000 MISCELLANEOUS REVENUE 5,044 66,994 21,534 21,534

300-0301-309.16-00 TRANSFERS IN 74,701 4,693 300-0301-309.16-08 LTC CLAIM 234,892 237,616 226,493 320,121 300-0301-309.16-55 TRANSFERS IN-GENERAL FUND 426,457 426,457 426,456 426,456 TRANSFERS IN 736,050 664,073 652,949 751,270

209 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

300-0301-399.99-99 BEGINNING FUND BALANCE 227,272 452,785 BEGINNING FUND BALANCE 227,272 452,785

TOTAL REVENUE 3,528,955 4,520,715 5,078,261 5,409,334

300-0301-581.01-18 PUBLIC WKS SUPERINTENDENT 70,593 79,855 80,640 80,640 300-0301-581.01-19 ROAD SUPERINTENDENT 6,033 300-0301-581.01-46 MAINT/CONTSTR SUPERVISOR 256,604 298,284 311,615 311,615 300-0301-581.01-48 ROADS & BRIDGES MANAGER 56,359 82,850 88,825 88,825 300-0301-581.01-61 MAINTENANCE WORKER III 179,783 150,013 206,509 206,509 300-0301-581.01-79 MAINTENANCE WORKER I, II 386,791 458,717 490,309 490,309 ROAD SALARIES 956,163 1,069,719 1,177,898 1,177,898

300-0301-581.02-01 EXTRA HELP 10,609 3,052 90,173 128,796 300-0301-581.02-30 OVERTIME 14,039 38,562 30,000 30,000 300-0301-581.02-35 LONGEVITY PAY 26,023 28,413 29,071 29,071 300-0301-581.02-40 STANDBY/CALL BACK PAY 20,120 27,144 20,416 20,416 300-0301-581.02-42 INCENTIVE - NON-PERS 5 75 300-0301-581.02-43 INCENTIVE 5,254 5,311 5,363 5,363 300-0301-581.02-45 OUT OF CLASS PAY 3,608 760 1,000 1,000 300-0301-581.02-50 SHIFT DIFFERENTIAL 332 49 300 300 HOURLY & OTHER COMP 79,990 103,366 176,323 214,946

300-0301-581.03-02 GROUP HEALTH FOR RETIREES 124,375 113,019 114,888 114,888 300-0301-581.03-03 UNEMPLOYMENT 3,334 236 300-0301-581.03-04 ACCRUED BENEFITS 2,009 2,283 2,247 2,247 300-0301-581.03-10 SOCIAL SECURITY 64,611 72,834 78,565 78,565 300-0301-581.03-11 MEDICARE 15,287 17,075 20,478 20,478 300-0301-581.03-13 MEDICAL/DENTAL/VISION 151,188 196,660 212,552 212,552 300-0301-581.03-14 RETIREMENT-EMPLOYER 109,490 122,787 134,968 134,968 300-0301-581.03-17 LIFE INSURANCE 549 610 611 611 300-0301-581.03-18 SDI 10,173 12,081 13,020 13,020 300-0301-581.03-19 CASH-CAFETERIA PLAN 41,515 38,043 37,925 37,925 300-0301-581.03-20 UNFUNDED LIABILITY PYMNT 102,175 134,851 146,883 146,883 BENEFITS 624,706 710,479 762,137 762,137

300-0301-581.04-05 CLOTHING 5,909 7,191 15,000 15,000 300-0301-581.04-06 COMMUNICATIONS 5,134 5,206 6,500 6,500 300-0301-581.04-08 FOOD 1,950 1,290 2,000 2,000 300-0301-581.04-09 HOUSEHOLD 3,603 1,562 5,000 5,000 300-0301-581.04-10 INSURANCE 121,018 132,930 227,208 227,208 300-0301-581.04-12 MAINTENANCE OF EQUIPMENT 7,062 8,338 10,000 10,000 300-0301-581.04-13 MAINTENANCE OF BUILDINGS 3,922 3,642 10,000 10,000 300-0301-581.04-14 MEDICAL & LABORATORY 3,373 4,024 5,000 5,000 300-0301-581.04-15 MEMBERSHIPS 43 240 1,000 1,000 300-0301-581.04-17 OFFICE EXPENSE 1,987 2,122 3,000 3,000 300-0301-581.04-18 PROFESSIONAL SERVICES 49,620 52,752 150,280 150,280 300-0301-581.04-24 PS/SERVICE AGREEMENTS 1,200 1,200 300-0301-581.04-25 CDF/CDC SERVICES 5,447 25,000 25,000 300-0301-581.04-29 PUBLICATIONS/LEGAL NOTICE 814 1,110 2,000 2,000 300-0301-581.04-30 RENTS & LEASES-EQUIPMENT 8,781 21,998 25,000 25,000 300-0301-581.04-32 SMALL TOOLS & INSTRUMENTS 6,561 4,444 15,000 15,000 300-0301-581.04-33 SD/MATERIALS 276,665 320,849 202,124 336,506 300-0301-581.04-34 SD/MATERIALS-SIGN SHOP 25,864 10,075 25,000 25,000 300-0301-581.04-35 SAFETY EQUIPMENT 15,559 10,326 20,000 20,000 300-0301-581.04-36 ADMINISTRATIVE FEE 71,528 73,775 69,157 69,157 300-0301-581.04-37 S.D. EMERGENCY SERVICES 9,800 25,606 40,000 40,000 300-0301-581.04-39 BRUSHING CREW SUPPLIES 3,707 1,164 7,000 7,000 300-0301-581.04-40 WATER & SEWER EXPENSE 5,699 4,598 15,000 15,000 300-0301-581.04-50 COUNTY VEHICLE EXPENSE 624,600 545,242 630,000 864,652 300-0301-581.04-51 MAJOR VEHICLE REPAIRS 15,222 2,448 40,000 40,000 300-0301-581.04-60 UTILITIES 25,560 18,896 30,000 30,000 300-0301-581.04-75 COST ALLOCATION 129,184 205,873 271,409 271,409

210 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

300-0301-581.04-80 EQUIPMENT 1,651 13,482 10,000 10,000 300-0301-581.04-81 SOFTWARE 587 300-0301-581.04-88 FUEL EXPENSE 126,241 157,240 120,000 120,000 300-0301-581.04-90 TRAINING & SEMINARS 1,517 2,633 10,000 10,000 300-0301-581.04-91 PRIVATE VEHICLE USE 85 500 500 ROAD MAINTENANCE SERVICES 1,552,574 1,645,175 1,993,378 2,362,412

300-0301-581.06-20 BUILDINGS 100,000 100,000 300-0301-581.06-42 PLOTTER 6,989 300-0301-581.06-44 AC UNITS-HEAT EXCHANGERS 14,065 300-0301-581.06-49 LDP RANCHITO ROAD 51,975 300-0301-581.06-57 OLD TOLL ROAD SITE #1 27,825 300-0301-581.06-58 OLD TOLL ROAD SITE #2 20,795 300-0301-581.06-59 OLD TOLL ROAD SITE #3 47,888 300-0301-581.06-60 HORNITOS ROAD #1 BEAR CRK 52,500 300-0301-581.06-61 HORNITS RD #2 CORBET CRK 56,875 300-0301-581.06-62 HORNITOS RD#3 ODEM&BURNS 25,929 300-0301-581.06-63 INDIAN PEAK BRIDGE 17,660 300-0301-581.06-65 TRIANGLE RD DARRAH CROSS 17,421 300-0301-581.06-66 TRIANGLE RD BUTTERFLY CRK 27,237 300-0301-581.06-67 MORMON BAR CROSSING 924 300-0301-581.06-68 MT. BULLION CUTOFF 10,053 300-0301-581.06-69 SCHOOL HOUSE ROAD 7,857 300-0301-581.06-70 YAQUI GULCH #1 12,733 300-0301-581.06-71 YAQUI GULCH #2 13,024 300-0301-581.06-72 YAQUI GULCH #3 10,694 300-0301-581.06-73 WHITE ROCK RD MARIPOSA CR 6,117 300-0301-581.06-74 LDP RANCHITO ROAD WASHOUT 3,815 FIXED ASSETS 432,376 100,000 100,000

300-0301-581.07-87 TRANSFERS OUT 783,889 868,525 791,941 TRANSFERS OUT 783,889 868,525 791,941

300-0301-581.08-82 PRIOR PERIOD ADJUSTMENT (524) SPECIAL ITEMS (524)

TOTAL EXPENDITURE 3,645,285 4,312,628 5,078,261 5,409,334

NET COST 116,330 (208,087)

211 Budget Name: Public Works Administration Budget Unit #: 001-0304-583 Department: Public Works Department Head: Mike Healy

Program Description:

The Public Works Department plans, designs, constructs, operates, and maintains the County’s infrastructure including roads, bridges, wastewater treatment facilities, airport, parks, buildings, public water facilities, grounds, vehicle fleet, capital improvements, and solid waste disposal facilities. The Department is administered by the Public Works Director who acts as the County Engineer, Road Commissioner, and Executive Director of the Local Transportation Commission. This budget supports the Director and support staff while departmental activities are divided among the Facility Maintenance, Roads, Engineer/Surveyor, Plant Operator, Transportation Planning, Solid Waste and Recycling, Fleet, Parks & Recreation, Capital Improvements, and Special District budgets.

Accomplishments:  Developed, monitored and managed/co-managed 54 budgets totaling $48 million.  Provided fiscal and administrative support to all Department divisions.  Processed approximately 10,000 invoices with 99% accuracy.  Provided administrative support in eight Prop 218 proposals for utility increases.  Provided evacuation and administrative support during the Ferguson fire.  Two staff members joined Government Finance Officers Association and are registered to attend this year’s annual conference in order to further advance their professional capabilities.  Staff supported and served on several County committees: 1) Strategic Planning; 2) Procurement; 3) ERP consultant selections.

Goals & Objectives:  Actively participate in professional associations as in CSMFO and GFOA.  Crosstrain Accounting Technician in the creation and submission of reimbursement packets for CIP projects thus reducing the work load of the Transportation Planner and providing for more timely submittals for reimbursement.  Develop a utilities policy incorporating SB998 requirement.  Provide professional development training and opportunities for staff.

Requested Changes:

Increase Public Works’ divisions cost allocation by $30,000 (Public Works Services) and other fund / project cost allocation by $24,0000 (Miscellaneous Revenue) to cover administrative overhead support provided by Public Works Admin.

Recommendation:

Reduced discretionary spending in the 04 category by $36,000 to balance the general fund while still supporting contributions to Solid Waste and Plant Operations enterprise funds.

Final Budget Changes:

There were no changes to the Recommended Budget.

212 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Public Works-Admin Function Public Ways Activity Public Ways

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0304-306.72-97 HIGHWAY BRIDGE PROGRAM 17,024 FEDERAL REVENUE 17,024

001-0304-307.08-13 PUBLIC WORKS SERVICES 373,656 235,587 257,142 257,142 INTERFUND REVENUE 373,656 235,587 257,142 257,142

001-0304-308.11-00 MISCELLANEOUS REVENUE 454 24,000 24,000 MISCELLANEOUS REVENUE 454 24,000 24,000

TOTAL REVENUE 373,656 253,065 281,142 281,142

001-0304-583.01-01 DIRECTOR 133,657 133,657 133,657 133,657 001-0304-583.01-04 DEPUTY DIRECTOR 75,595 105,370 105,370 001-0304-583.01-06 TRANSPORTATION PLANNER 65,844 001-0304-583.01-10 ADMINISTRATIVE TECH 46,748 54,843 58,148 58,148 001-0304-583.01-37 ACCOUNTANT I/II 42,263 47,409 54,665 54,665 001-0304-583.01-68 EXECUTIVE ASSISTANT 49,562 56,407 59,885 59,885 001-0304-583.01-83 ADMIN ANALYST I 58,077 64,825 67,598 67,598 001-0304-583.01-87 ACCOUNTING TECH I/II 41,172 44,528 47,215 47,215 001-0304-583.01-91 SENIOR ADMIN ANALYST 80,885 83,311 84,130 84,130 001-0304-583.01-95 OFFICE ASSISTANT II 28,189 37,585 37,586 37,586 001-0304-583.01-96 SENIOR OFFICE ASSISTANT 9,396 001-0304-583.01-97 SENIOR ACCOUNT CLERK 41,941 34,643 001-0304-583.01-98 ACCOUNT CLERK I 2,324 29,989 29,989 PUBLIC WORKS ADM SALARIES 597,734 635,127 678,243 678,243

001-0304-583.02-01 EXTRA HELP 17,958 001-0304-583.02-30 OVERTIME 471 197 500 500 001-0304-583.02-35 LONGEVITY PAY 2,250 2,750 2,000 2,000 001-0304-583.02-45 OUT OF CLASS 18,129 300 HOURLY & OTHER COMP. 20,850 21,205 2,500 2,500

001-0304-583.03-02 GROUP HEALTH FOR RETIREES 49,507 42,881 45,244 45,244 001-0304-583.03-04 ACCRUED BENEFITS 7,236 001-0304-583.03-10 SOCIAL SECURITY 39,378 41,304 43,120 43,120 001-0304-583.03-11 MEDICARE 9,365 10,012 10,134 10,134 001-0304-583.03-13 MEDICAL/DENTAL/VISION 82,385 88,508 93,287 93,287 001-0304-583.03-14 RETIREMENT-EMPLOYER 64,990 70,474 75,616 75,616 001-0304-583.03-17 LIFE INSURANCE 432 454 469 469 001-0304-583.03-18 SDI 4,832 5,378 5,704 5,704 001-0304-583.03-19 CASH-CAFETERIA PLAN 25,877 25,273 26,492 26,492 001-0304-583.03-20 UNFUNDED LIABILITY PYMNT 73,980 70,618 82,291 82,291 BENEFITS 350,746 362,138 382,357 382,357

001-0304-583.04-06 COMMUNICATIONS 4,774 5,628 5,500 5,500 001-0304-583.04-08 FOOD 1,094 1,242 1,500 1,500 001-0304-583.04-10 INSURANCE 10,333 12,346 24,620 24,620 001-0304-583.04-12 MAINTENANCE OF EQUIPMENT 390 300 300 001-0304-583.04-15 MEMBERSHIPS 1,573 1,482 3,000 3,000 001-0304-583.04-17 OFFICE EXPENSE 10,879 8,542 12,500 12,500 001-0304-583.04-18 PROFESSIONAL SERVICES 150 27 001-0304-583.04-24 SERVICE AGREEMENTS 17,847 12,607 25,000 25,000 001-0304-583.04-29 PUB & LEGAL NOTICES 189 2,919 1,500 1,500

213 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0304-583.04-31 RENT & LEASES-BUILDINGS 14,700 7,000 7,000 001-0304-583.04-50 COUNTY VEHICLE EXPENSE 567 5,192 6,000 6,000 001-0304-583.04-71 COPIER EXPENSE 9,191 6,816 10,000 10,000 001-0304-583.04-80 EQUIPMENT 5,936 2,432 2,500 2,500 001-0304-583.04-81 SOFTWARE 9,425 001-0304-583.04-88 FUEL EXPENSE 252 1,386 2,000 2,000 001-0304-583.04-90 TRAINING & SEMINARS 10,362 12,891 15,000 15,000 001-0304-583.04-91 PRIVATE VEHICLE USE 1,992 343 750 750 PUBLIC WORKS SERVICES 75,139 98,368 117,170 117,170

001-0304-583.07-87 TRANSFERS OUT 6,500 TRANSFERS OUT 6,500

001-0304-583.08-82 PRIOR PERIOD ADJUSTMENT (539) SPECIAL ITEMS (539)

TOTAL EXPENDITURE 1,050,430 1,116,838 1,180,270 1,180,270

NET COST 676,774 863,773 899,128 899,128

214 Budget Name: Local Transportation Budget Unit #: 031-0307-602 Department: Public Works Department Head: Mike Healy

Program Description:

The Local Transportation Fund exists pursuant to the Transportation Development Act. Revenue is from a portion of the sales tax collected within Mariposa County, which is used to support transportation planning, transit services, pedestrian and bicycle path projects, and road maintenance and construction.

The Local Transportation Commission (LTC) oversees transportation planning and transit development including operation of a local transit system, construction of bicycle paths, pedestrian walkways, purchase of transit system equipment, etc. The Public Works Director acts as the Executive Director of the LTC while the Board of Supervisors serves as the LTC.

Requested Changes:

The amount of funding requested to be transferred out to the specific programs is based on available funding.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

Transfers out were increased to balance the fund as a result of a $221,384 increase over budget in beginning fund balance.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Local Transportation Function Public Ways Activity Trasport Systems

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

031-0307-304.30-00 INTEREST 2,684 4,929 1,500 1,500 INTEREST 2,684 4,929 1,500 1,500

031-0307-305.62-60 LOCAL TRANSPORTATION 550,217 536,125 450,000 450,000 STATE REVENUE 550,217 536,125 450,000 450,000

031-0307-309.16-00 TRANSFERS IN 10,000 TRANSFERS IN 10,000

031-0307-399.99-99 BEGINNING FUND BALANCE 1,500 222,884 BEGINNING FUND BALANCE 1,500 222,884

TOTAL REVENUE 552,901 551,054 453,000 674,384

031-0307-602.04-16 MISCELLANEOUS 10,263 10,263 LTC SERVICES 10,263 10,263

031-0307-602.07-87 TRANSIT ART 4.5 SEC 99275 41,661 9,455 12,244 12,244 031-0307-602.07-90 PED BIKE SEC 99233.3 8,000 8,000 8,000 8,000 031-0307-602.07-91 ROADS ART 8 SEC 99402 234,892 237,616 226,493 320,121

215 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

031-0307-602.07-92 UNMET NEEDS SEC 99401.5 5,000 5,000 5,000 5,000 031-0307-602.07-93 REGIONAL TRANSIT SERVICES 201,000 191,000 191,000 191,000 031-0307-602.07-95 TRANSPORTATION PLANNING 127,756 TRANSFERS OUT 490,553 451,071 442,737 664,121

TOTAL EXPENDITURE 490,553 451,071 453,000 674,384

NET COST (62,348) (99,983)

216 Budget Name: State Transit Assistance Budget Unit #: 032-0311-603 Department: Public Works Department Head: Mike Healy

Program Description:

The State Transit Assistance program collects money from a statewide sales tax on gasoline and diesel fuel. This program provides funding for transportation planning and mass transportation purposes.

Requested Changes:

Eighty percent of available funds are requested to be transferred out to the Transit fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

Increased transfers out to balance fund. Beginning fund balance was $34,721 higher than budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit STAP Function Public Ways Activity Transport Systems

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

032-0311-304.30-00 INTEREST 207 1,124 400 400 INTEREST 207 1,124 400 400

032-0311-305.62-62 STATE TRANSIT ASSISTANCE 115,145 156,558 181,586 181,586 032-0311-305.62-78 STATE OF GOOD REPAIR 16,194 8,097 25,297 25,297 STATE REVENUE 131,339 164,655 206,883 206,883

032-0311-399.99-99 BEGINNING FUND BALANCE 32,756 67,477 BEGINNING FUND BALANCE 32,756 67,477

TOTAL REVENUE 131,546 165,779 240,039 274,760

032-0311-603.04-16 MISCELLANEOUS EXPENSE 49,606 49,606 STAP SERVICES 49,606 49,606

032-0311-603.07-87 TRANSFERS OUT 107,951 127,561 190,433 225,154 TRANSFERS OUT 107,951 127,561 190,433 225,154

TOTAL EXPENDITURE 107,951 127,561 240,039 274,760

NET COST (23,595) (38,218)

217 Budget Name: Pedestrian Bikeway Budget Unit #: 034-0312-309 Department: Public Works Department Head: Mike Healy

Program Description:

The Pedestrian Bikeway Fund is authorized by Section 99233.3 of the Public Utilities Code to accumulate contributions from the Local Transportation Fund (LTF). Each year, two percent of the sales tax revenue collected in the LTF is appropriated to this fund. The funds may be used for walkways and bicycle paths that have been adopted in the Pedestrian Bikeway Master Plan by the Local Transportation Commission.

Requested Changes:

The Transfers In from the LTF are constant as funds continue to accumulate in this account. Appropriations are adjusted based on available revenue.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Pedestrian Bikeway Function Public Works Activity Transport Systems

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

034-0312-304.30-00 INTEREST 1,487 2,345 2,000 2,000 INTEREST 1,487 2,345 2,000 2,000

034-0312-309.16-08 LTC CLAIM 8,000 8,000 8,000 8,000 TRANSFERS IN 8,000 8,000 8,000 8,000

034-0312-399.99-99 BEGINNING FUND BALANCE 145,896 146,241 BEGINNING FUND BALANCE 145,896 146,241

TOTAL REVENUE 9,487 10,345 155,896 156,241

034-0312-604.06-31 PEDESTRIAN BIKEWAY 155,896 156,241 FIXED ASSETS 155,896 156,241

TOTAL EXPENDITURE 155,896 156,241

NET COST (9,487) (10,345)

218 Budget Name: Hazardous Material Clean Up Budget Unit #: 420-0319-961 Department: Public Works Department Head: Mike Healy

Program Description:

This funding was previously budgeted in fund #523, which is considered a capital improvement fund and in reality this project is not a capital improvement. This project is the clean up of petroleum fluid that contaminated the ground at the Airport and the well at the Public Works yard, which necessitated the purchasing of potable water for these facilities. The contamination at the Public Works yard is believed to have come from a tank located on a neighboring fueling station.

Requested Changes:

The residual fund balance will be used to for Public Works yard clean-up efforts.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

No changes were made to the recommended budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Haz Mat Clean Up Function Public Ways Activity Public Ways

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

420-0319-399.99-99 BEGINNING FUND BALANCE 1,746 1,746 BEGINNING FUND BALANCE 1,746 1,746

TOTAL REVENUE 1,746 1,746

420-0319-961.04-35 BEN HUR CLEANUP 1,746 1,746 HAZARDOUS MAT SERVICES 1,746 1,746

TOTAL EXPENDITURE 1,746 1,746

NET COST

219 Budget Name: Regional Transit Services Budget Unit #: 001-0330-605 Department: Public Works Department Head: Mike Healy

Program Description:

Mariposa County together with the counties of Mono and Merced are members of the Yosemite Area Regional Transportation Services (YARTS) which provides transit services to and from Yosemite National Park. The transit service also includes connections to Amtrak, Merced Airport, and Greyhound, as well as service to UC Merced and Merced College. Funding for this function is provided through the Local Transportation fund.

Requested Changes:

Appropriations in the Transit Contract represent the Board approved YARTS contractor. Funding for this contract is from the Local Transportation fund.

Recommendations:

The budget is submitted as requested.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Regional Transit Services Function Public Ways Activity Transport Systems

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0330-309.16-00 TRANSFERS IN 201,000 191,000 191,000 191,000 TRANSFERS IN 201,000 191,000 191,000 191,000

TOTAL REVENUE 201,000 191,000 191,000 191,000

001-0330-605.04-18 PROFESSIONAL SERVICES 001-0330-605.04-44 TRANSIT CONTRACT 191,000 191,000 191,000 191,000 REGIONAL TRANSIT SERVICES 191,000 191,000 191,000 191,000

TOTAL EXPENDITURE 191,000 191,000 191,000 191,000

NET COST (10,000)

220 Budget Name: Public Health Budget Unit #: 001-0401-621 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description: The Public Health Division of the Health and Human Services Agency is responsible for providing the core public health services required to reduce the burden of disease on individuals and the community whether due to infections, environmental toxins or pollutants, or chronic medical conditions. Several of these programs are mandated by current state law and regulations and may be supported by federal or state grants; several others reflect implementation of County ordinances. The programs conducted by the division are classified as follows:

Environmental Health Programs: Groundwater protection through the on-site sewage disposal, water well and Underground Storage Tank programs. First Responder Safety and Hazardous Materials Management through the business plan and hazardous waste program. Safe and sanitary handling of solid waste through the Solid Waste permitting and inspection program. Reduction of air pollution through the Air Pollution permitting program. Air quality monitoring and coordination of health advisories with other agencies in regard to air quality. Recreational Health through the pool and spa inspection and permitting program. Vector control by distributing mosquito fish annually.

Community Health Programs: Maternal-Child Adolescent Health/Perinatal Outreach, Child Health Disability Prevention (CHDP), Health Care Program for Children in Foster Care (HCPCFC), the Childhood Lead Poisoning Prevention Program Grant (CLPPP) and California Oral Health Program Grant (COHP), California Children’s Services (CSS), Public Health Emergency Preparedness and Response (PHEPR), and Emergency Medical Services (EMS). Communicable disease control including tuberculosis control and rabies control programs. Clinical services provided include family planning and sexually transmitted disease clinic, CHDP exams, nurse home visit, pre-employment examinations, and childhood and adult immunization.

Health Education: Tobacco use reduction and protecting residents from second-hand smoke exposure, SNAP Ed nutrition-based education, County Medical Services Program (CMSP) Wellness and Prevention Pilot Project, Mariposa County Health and Wellness coalition engagement.

Accomplishments:  Accreditation process continues in parallel with the consolidation. The Community Health Improvement Plan is developing actions based on three pillars-Access to Quality Healthcare; Promoting Behavioral Health and Preventing/Treating Addiction; and Boosting Local Employment, Affordable Housing, and Financial Stability-and will be finalized early in Fiscal Year 19/20. In addition, work continues on a divisional strategic plan and work force development plan.  Worked with the Mariposa County Unified School District (MCUSD) in submitting a grant for a school-based mobile health clinic. The grant was awarded and the District and HHSA are continuing to work on the clinic.  Supported response and recovery operations during the Ferguson Fire. The Air Pollution Control District worked closely with resource managers to message impacts to air quality and made recommendations on closures and activities. Community Health provided health services support to displaced residents.  Continued to protect ground water resources from contamination through water and septic system permitting and inspection activities.  The Air Pollution Control District provided air quality monitoring and provided advisories as needed to protect those with respiratory conditions.  Provided county wide influenza immunization clinics.  Coordinated with both the Animal Control Officers and the National Park Service on rabies control, identifying rabies infected wildlife and recommended rabies vaccination clinics for at risk pets.  Tobacco education including continued messaging on the impacts of tobacco use on the community, the implementation of the County’s ordinance, and working with community leaders on policies related to tobacco use at outdoor dining facilities.  Continued the SNAP Ed nutrition education program to provide classes in Mariposa, Lake Don Pedro, and Greeley Hill.  Continued increasing the community’s awareness of healthy activities by sponsoring health-oriented events, particularly the Paseo de Mariposa, a 12 kilometer trail run that has drawn national attention.  Improved emergency response capabilities within the County by developing and exercising a Joint Information Center plan.  Collaborated with Agency and community partners through the homeless task force to stand up a homeless shelter and develop protocols to ensure the safety and health of this population.  Partnered with Agency and community groups to strengthen opioid awareness, prescribing guidelines, medication assisted treatment and addiction treatment services throughout the community.

221 Goals & Objectives:  Continue the consolidation activities including creating and hiring for a new position-Deputy Director of Public Health-and transition the Health Officer to a new role within HHSA.  Continue the accreditation process by completing Community Health Improvement Plan, the Departmental Strategic Plan, and the Workforce Development Plan over the next fiscal year.  Continuing collaboration with MCUSD on the mobile clinic including identifying and contracting with a services provider and rolling out clinical services.  The Oral Health Program will conduct an oral health needs assessment, expand collaboration with MCUSD on outreach and education of school-aged children, and will work with stakeholders on expanding access to oral health services.  Improve health and behavioral health integration through consolidation efforts.  Improve access to care by working with John C Fremont, Yosemite Medical Clinic, and other clinics to identify opportunities to recruit and retain physicians and mid-level service providers.  Improve access to care through participation in activities to promote tele-health services throughout the community.  Participate in the development of an Adult and Children’s System of Care throughout the Agency and community.  Work with partners to reduce the burden of the opioid epidemic in Mariposa County by providing health messaging, alternative pain management strategies, and medically assisted therapy.  Expand SNAP Ed nutrition education in the elementary schools in cooperation with MCUSD.  Reduce the influence of tobacco product marketing, especially towards young people.  Work with the Health and Wellness Coalition to identify means to reduce the burden of disease and address social determinants of health within the community.  Exercise and revise, in conjunction with the County Office of Emergency Services and other partners, the County and Departmental Emergency Operations Plans.

Requested Changes:

The State allocation and grant revenues are adjusted based upon preliminary estimates from the State and anticipated amounts of grant awards. California Children’s Services line item is slightly increased based on anticipated Medi-Cal caseload. CHDP and HCPCFC allocation has been increased due to additional funding for Foster Care. Various local fees and miscellaneous revenues have been adjusted to reflect current workloads. Anticipated revenue from Vehicle License Fees and Sales Tax Realignment remains at the same level as the prior fiscal year. Transfer in from Vehicle License Fees Realignment has been adjusted to cover the expenses associated with the Health Division. Transfers in line items from the various grant programs are adjusted to match current grant awards and anticipated operational costs of these programs.

Salary and benefit lines are adjusted to reflect step increases; changes to the Cal-PERS retirement system; as well as Health and Human Services Agency reorganization staffing adjustments.

The Extra Help and Clinic Extra Help lines are adjusted to account for additional grant funded nursing hours to meet anticipated services demands and provide for coverage for anticipated clerical needs.

Professional services increased in anticipation a need for assistance with the Public Health Advisory Board (PHAB) Accreditation; assistance in completing the Community Health Improvement Plan; and the development of a departmental strategic plan, performance measures and a quality improvement plan.

County Vehicle Use and associated Fuel Expenses have been transferred to another fund managed by HHSA.s

Minor adjustments in other line items are based on grant allocations, historical trends and expectations for the coming year.

Recommendation:

Air pollution operating fee revenue increased by an additional $13,815 in anticipation of a fee increase on November 1st, 2019 following the completion of a fee study by outside consultants NBS. We acknowledge that Environmental Health fees are spread across many revenue lines and that by adding only to air pollution operating fees we are over-estimating them and underestimating all others. The category should balance however. Adjustments to salaries and benefits were added to reflect HHSA consolidation changes being presented to the Board of Supervisors for approval on June 25th, 2019. To facilitate smooth adoption of the financial implications of the changes being proposed, Administration has chosen to incorporate the employee allocation and salary and benefit adjustments into the Recommended Budget. If approval is not granted or modifications are required, the Board will be notified when the Recommended Budget is presented and further adjustments can be included in the Final Budget prior to final approval.

222 Final Budget Changes:

Transfers in from First 5 Dental and PHN grants were eliminated because the grant has been completed.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Public Health Department Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0401-303.24-03 VC27360.6(c)60% EDUCATION 329 64 001-0401-303.24-04 VC 27360.6(c) 25% ADMIN 137 27 VC HEALTH 466 91

001-0401-305.47-01 AIDS BLOCK GRANT 3,000 4,511 3,000 3,000 001-0401-305.47-02 CHDP FEES/MEDI-CAL 71 HEALTH ADMINISTRATION 3,071 4,511 3,000 3,000

001-0401-305.48-00 CALIF CHILDRENS SERVICES 92,568 98,375 109,083 109,083 CALIF CHILDRENS SERVICES 92,568 98,375 109,083 109,083

001-0401-305.52-01 AIR POLLUTION - HEALTH 34,400 52,667 34,400 34,400 001-0401-305.52-08 CHDP CONTRACT - HEALTH 85,202 57,953 104,080 104,080 001-0401-305.52-10 MCH GRANT - HEALTH 93,383 87,230 95,873 95,873 001-0401-305.52-13 IMMUNIZATION PROGRAM 25,598 32,900 36,250 36,250 001-0401-305.52-16 CUPA (UST) 60,000 60,000 60,000 60,000 001-0401-305.52-23 SNAP-ED 167,190 160,062 150,000 150,000 001-0401-305.52-24 COHP 110,603 123,504 144,088 144,088 001-0401-305.52-25 CLPPP 3,015 18,562 67,305 67,305 001-0401-305.52-26 WOODSMOKE REDUCTION 90,000 001-0401-305.52-51 ONE-TIME STATE GRANTS 2,244 1,886 OTHER STATE - HEALTH 581,635 684,764 691,996 691,996

001-0401-306.72-42 NACCHO 15,000 FEDERAL REVENUE 15,000

001-0401-306.76-05 EBOLA 30,536 FEDERAL DISASTER RELIEF 30,536

001-0401-307.97-01 CUPA FEES 49,118 50,481 50,000 50,000 001-0401-307.97-03 FOOD FACILITY INSP/PERMIT 42,982 44,375 44,000 44,000 001-0401-307.97-04 WELL INSPECTION/PERMIT 9,690 8,436 8,000 8,000 001-0401-307.97-05 SEPTIC SYSTEM PERMIT/FEES 52,628 64,174 58,000 58,000 001-0401-307.97-06 RECREATION FEES - HEALTH 12,426 10,403 9,600 9,600 001-0401-307.97-07 AIR POLL OPERATING FEES 46,628 39,286 53,815 53,815 001-0401-307.97-09 MISC HEALTH FEES 505 10 HEALTH FEES 213,977 217,165 223,415 223,415

001-0401-308.01-14 PERSONAL HEALTH FEES 700 40 001-0401-308.01-15 DONATIONS 896 4,656 650 650 MISCELLANEOUS REVENUE 1,596 4,696 650 650

001-0401-308.11-00 MISCELLANEOUS REVENUE 144 29,071 MISCELLANEOUS REVENUE 144 29,071

001-0401-309.15-54 TRANSFERS IN 428 PAN FLU 60,597 60,597 TRANSFERS IN 60,597 60,597

223 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0401-309.16-00 TRANSFERS IN 50,000 001-0401-309.16-23 TRANSFER IN FROM 427 147,207 180,844 160,050 160,050 001-0401-309.16-73 TRANSFER IN-REALIGN VLF 721,000 1,136,499 1,075,965 1,075,965 001-0401-309.16-74 TRANSFER IN- SALES TAX 47,508 43,621 80,335 80,335 001-0401-309.16-75 TRSF IN-PUB HEALTH EMERG 182,969 136,385 119,759 119,759 001-0401-309.16-76 TRSF IN FIRST 5 PHN 21,571 001-0401-309.16-77 TRANSFERS-IN LEA 16,276 16,216 16,484 16,484 001-0401-309.16-78 TRANSFER IN FROM 426 38,236 46,439 50,000 50,000 001-0401-309.16-79 TRANSFER IN TOBACCO CESS 74,373 197,432 151,500 151,500 001-0401-309.16-82 SB12 ADMINISTRATION 2,000 2,000 2,000 2,000 TRANSFERS IN 1,279,569 1,759,436 1,677,664 1,656,093

001-0401-309.17-19 TRSER IN FIRST 5 DENTAL P 30,000 25,000 15,000 341 001-0401-309.17-91 SAFE HEALTH FROM FUND 445 20,000 20,000 20,000 20,000 TRANSFERS IN 50,000 45,000 35,000 20,341

TOTAL REVENUE 2,268,562 2,843,109 2,801,405 2,765,175

001-0401-621.01-01 HEALTH OFFICER 162,229 162,229 33,750 33,750 001-0401-621.01-03 DEP DIRECTR PUBLIC HEALTH 88,250 88,250 001-0401-621.01-07 PHN SUPERVISOR 112,854 116,241 117,383 117,383 001-0401-621.01-09 PUBLIC HEALTH NURSE I/II 63,026 66,362 176,832 176,832 001-0401-621.01-15 PUBLIC HEALTH EDUCATOR 85,484 92,461 94,472 94,472 001-0401-621.01-16 PHE RESPONSE COORDINATOR 61,401 78,086 75,036 75,036 001-0401-621.01-28 REG. ENV. HEALTH SPECIAL. 139,927 146,325 147,763 147,763 001-0401-621.01-32 ENV HEALTH MANAGER 96,917 99,769 100,749 100,749 001-0401-621.01-33 ENV HEALTH SR SPECIALIST 88,051 90,692 91,582 91,582 001-0401-621.01-36 NURSE PRACTITIONER 30,512 42,343 42,343 001-0401-621.01-63 OFFICE TECHNICIAN 47,194 50,246 62,549 62,549 001-0401-621.01-68 EXECUTIVE ASSISTANT 42,312 59,305 001-0401-621.01-69 PROGRAM ASSISTANT I/II 92,365 118,004 132,933 132,933 001-0401-621.01-70 DEVELOPMENT SERVICES TECH 105,855 110,985 114,188 114,188 001-0401-621.01-85 SECRETARY 20,663 001-0401-621.01-86 ADMIN ANALYST II 73,068 75,218 94,822 94,822 001-0401-621.01-88 ACCOUNT TECH I/II 31,498 46,014 46,456 46,456 001-0401-621.01-91 SENIOR ADMIN ANALYST 12,619 12,619 001-0401-621.01-96 SENIOR OFFICE ASSISTANT 9,396 001-0401-621.01-97 SENIOR ACCOUNT CLERK 5,631 5,631 001-0401-621.01-99 OFFICE ASSISTANT II 28,189 37,585 37,586 37,586 PUBLIC HEALTH SALARIES 1,260,429 1,380,034 1,474,944 1,474,944

001-0401-621.02-01 EXTRA HELP 16,966 14,148 17,170 17,170 001-0401-621.02-03 CLINIC EXTRA HELP 73,236 58,724 80,486 80,486 001-0401-621.02-35 LONGEVITY PAY 2,250 3,250 2,800 2,800 001-0401-621.02-40 CALL BACK PAY 103 001-0401-621.02-43 PERS INCENTIVE 14,400 14,400 14,400 14,400 001-0401-621.02-45 OUT OF CLASS 1,203 1,252 1,290 1,290 HOURLY & OTHER COMP. 108,158 91,774 116,146 116,146

001-0401-621.03-02 GROUP HEALTH FOR RETIREES 61,465 64,918 67,594 67,594 001-0401-621.03-03 UNEMPLOYMENT 1,012 001-0401-621.03-04 ACCRUED BENEFITS 10,524 5,571 001-0401-621.03-10 SOCIAL SECURITY 77,460 86,235 94,108 94,108 001-0401-621.03-11 MEDICARE 20,080 21,782 22,210 22,210 001-0401-621.03-13 MEDICAL/DENTAL/VISION 159,650 172,086 194,025 194,025 001-0401-621.03-14 RETIREMENT-EMPLOYER 136,273 150,582 165,056 165,056 001-0401-621.03-17 LIFE INSURANCE 819 858 850 850 001-0401-621.03-18 SDI 10,975 12,710 14,977 14,977 001-0401-621.03-19 CASH-CAFETERIA PLAN 43,193 48,609 47,191 47,191 001-0401-621.03-20 UNFUNDED LIABILITY PYMNT 119,505 159,221 165,659 165,659 BENEFITS 639,944 723,584 771,670 771,670

224 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0401-621.04-06 COMMUNICATIONS 3,807 3,248 6,184 6,184 001-0401-621.04-10 INSURANCE 52,352 51,425 64,414 64,414 001-0401-621.04-12 MAINTENANCE OF EQUIPMENT 1,227 1,500 1,500 001-0401-621.04-14 MEDICAL & LABORATORY 17,294 13,992 20,000 20,000 001-0401-621.04-15 MEMBERSHIPS 3,769 4,496 4,496 4,496 001-0401-621.04-16 MISCELLANEOUS EXPENSE 7,393 3,775 001-0401-621.04-17 OFFICE EXPENSE 11,334 12,417 22,500 22,500 001-0401-621.04-18 PROFESSIONAL SERVICES 47,352 64,338 108,500 108,500 001-0401-621.04-20 CMSP WELLNESS 14,296 10,410 19,919 19,919 001-0401-621.04-21 AMBULANCE 17,985 17,977 27,000 27,000 001-0401-621.04-23 IAP 2,430 4,217 5,133 5,133 001-0401-621.04-24 COHP 85,799 112,635 106,301 106,301 001-0401-621.04-25 CLPPP 238 1,612 3,730 3,730 001-0401-621.04-26 EMR 12,168 12,655 13,161 13,161 001-0401-621.04-27 WOODSMOKE REDUCTION 70,768 001-0401-621.04-33 AIR POLLUTION EXPENSES 10,473 15,563 16,765 16,765 001-0401-621.04-34 CALIF CHILDRENS SERVICES 17,422 25,520 26,821 26,821 001-0401-621.04-35 HOSPITAL 302 1,000 1,000 001-0401-621.04-37 TOBACCO CESSATION 68,560 106,295 77,663 77,663 001-0401-621.04-38 CHDP 5,490 2,977 5,791 5,791 001-0401-621.04-40 SNAP-ED 14,367 14,018 22,523 22,523 001-0401-621.04-41 PHEP 19,983 15,290 18,195 18,195 001-0401-621.04-42 CUPA 11,039 8,653 10,085 10,085 001-0401-621.04-43 INFECTIOUS WASTE 1,981 2,287 2,650 2,650 001-0401-621.04-45 LEA SUPPLIES 2,879 2,568 2,242 2,242 001-0401-621.04-46 FIRST FIVE DENTAL PROGRAM 30,000 25,000 001-0401-621.04-47 MATERNAL CHILD HEALTH 12,994 11,339 12,589 12,589 001-0401-621.04-50 COUNTY VEHICLE EXPENSE 21,240 23,616 001-0401-621.04-60 UTILITIES 8,141 8,361 8,880 8,880 001-0401-621.04-70 NSF CHARGES 20 30 001-0401-621.04-71 COPIER EXPENSE 3,944 5,023 7,466 7,466 001-0401-621.04-80 EQUIPMENT 393 1,000 1,000 001-0401-621.04-81 SOFTWARE 7,085 3,911 11,739 11,739 001-0401-621.04-83 TOBACCO EQUIP UNDER $1000 4,990 4,990 001-0401-621.04-88 FUEL EXPENSE 914 2,736 001-0401-621.04-90 TRAINING & SEMINARS 8,870 7,141 10,050 10,050 001-0401-621.04-91 PRIVATE VEHICLE USE 1,114 310 1,850 1,850 PUBLIC HEALTH SERVICES 523,428 665,830 645,137 645,137

001-0401-621.08-82 PRIOR PERIOD ADJUSTMENT (295) SPECIAL ITEMS (295)

TOTAL EXPENDITURE 2,531,664 2,861,222 3,007,897 3,007,897

NET COST 263,102 18,113 206,492 242,722

225 Budget Name: Behavioral Health Budget Unit #: 001-0402-622 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description: Behavioral Health offers short-term individual and group counseling and treatment to children, families, and adults. Case management and medication services are provided to the severely mentally ill and are built on the Recovery Model. Services are offered in the town of Mariposa with satellite offices in Coulterville and Yosemite National Park. The mental health programs are funded with State and Federal dollars, except for a minimum County match requirement. In addition, this division is a recipient of federal dollars to support an American Indian mental health program administered by a community-based organization.

Accomplishments:  Developed a Housing Services and Supports Team to assist individuals transitioning from homelessness into permanent housing.  Provided a homeless shelter for the community.  Increased mental health transitional housing slots and services.  Increased professional training for clinical staff including the recovery model.  Increased activities and hours provided to the community through the Wellness Center.  Expanded the Quality Assurance Team to oversee compliance, monitor quality of services, and increase the use of data to effectively manage and guide programs and oversee contracts.  Improved collaboration with the Sheriff, Probation, the school district, John C Fremont Hospital, CWS, and children’s services in order to more effectively serve children in the Child Welfare Program as per new state requirements (CCR).  Developed a Restoration of Competency Program for misdemeanants and felons.  Obtained a tele-health grant through USDA to expand access to care.  Developed protocols and entered into a contract to provide Medication Assisted Treatment for Opioid and Benzodiazapine Dependence.  Provided post-disaster counseling and support to community following the Ferguson Fire.  Hired a part-time Nurse Practitioner to support medication management.

Goals & Objectives:  Continue to enhance and strengthen integration with health services through Agency consolidation and partnerships in the community.  Participate in the development an Adult’s and Children’s System of Care to support wraparound services throughout the agency.  Continue to Strengthen the Quality Assurance unit to increase oversight of compliance, quality services, data utilization, and effective administration of MHSA programs and planning processes.  Enhance collaboration with schools to ensure easy access to care for children in the community.  Further refine a continuum of care for offenders in need of mental health services.  Expand tele-health options in the northern areas of the county, in the jail, and in the schools.  Provide new supportive services for local veterans and isolated older adults.  Enhance strategies for community education, outreach and stigma reduction.

Requested Changes: Medicare revenue is increased based on increased production of billable service hours from the Psychiatrists. Transfer In from Mental Health Realignment is based on revenue projections from the State and is requested in an amount to meet anticipated service demands.

Salaries and benefits expenses have increased 14.2% because of negotiated raises, step increases, staff additions, and increased salary and benefits costs. Program operating and overhead expenses decreased by 9.1%.

The remainder of the program revenue and expense lines, as a whole, remain stable and substantially unchanged from FY18/19. The net County cost represents the State-mandated contribution.

226 Recommendations:

Adjustments to salaries and benefits were added to reflect HHSA consolidation changes being presented to the Board of Supervisors for approval on June 25th, 2019. To facilitate smooth adoption of the financial implications of the changes being proposed, Administration has chosen to incorporate the employee allocation and salary and benefit adjustments into the Recommended Budget. If approval is not granted or modifications are required, the Board will be notified when the Recommended Budget is presented and further adjustments can be included in the Final Budget prior to final approval.

Final Budget Changes:

Reduced realignment transfer in, reduced appropriations, increased CalWORKs revenue transfer in, and increased transfer out to HHSA administration for new Public Health building improvements.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Behavioral Health Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0402-305.50-06 CSOC-CMHS 20,647 001-0402-305.50-12 SAMHSA 231,480 54,703 248,468 248,468 001-0402-305.50-14 MEDI-CAL FFP 2,029,270 1,761,656 1,871,726 2,047,572 001-0402-305.50-16 EPSDT MEDI-CAL 102,804 221,479 98,800 98,800 001-0402-305.50-23 MEDICARE 7,063 26,374 23,567 23,567 001-0402-305.50-27 STATE PATH GRANT 23,365 10,203 16,606 16,606 001-0402-305.50-38 PRIOR YEAR REVENUE 539,958 5,554 507,962 507,962 001-0402-305.50-45 HMIOT (HOMELESS MH) 100,000 100,000 100,000 STATE REVENUE 2,933,940 2,200,616 2,867,129 3,042,975

001-0402-307.19-01 PATIENT FEES 34,288 13,312 14,686 14,686 001-0402-307.19-03 OTHER INSURANCE 43,458 34,671 40,200 40,200 001-0402-307.19-05 OTHER MENTAL HEALTH REV 31,100 001-0402-307.19-06 CONSERVATOR REIMBURSEME 67,713 110,384 86,802 86,802 001-0402-307.19-07 JAIL SERVICES 11,140 15,520 8,000 8,000 BEHAVIORAL HEALTH FEES 187,699 173,887 149,688 149,688

001-0402-308.11-00 MISCELLANEOUS REVENUE 1,241 1,801 3,611 3,611 MISCELLANEOUS REVENUE 1,241 1,801 3,611 3,611

001-0402-309.16-94 TF IN REALIGN FUND 393 2,199,804 3,326,469 2,243,189 1,602,743 TRANSFERS IN 2,199,804 3,326,469 2,243,189 1,602,743

001-0402-309.17-53 TRANSFER IN FROM 393 (641,193) 001-0402-309.17-80 TRANSFER IN FROM FUND 443 2 TRANSFERS IN (641,193) 2

TOTAL REVENUE 4,681,491 5,702,775 5,263,617 4,799,017

001-0402-622.01-03 DEP DIRECTOR BEHAV HEALTH 40,388 45,513 48,300 48,300 001-0402-622.01-05 SOCIAL WORKER I-II (282) 001-0402-622.01-06 ON-CALL COORDINATOR 39,341 10,203 001-0402-622.01-22 SOC WORKER SUPERVISOR II 161,824 142,803 178,343 178,343 001-0402-622.01-28 MENTAL HEALTH CLINICIAN 301,682 234,152 357,137 357,137 001-0402-622.01-30 MENTAL HEALTH ASST I 59,031 56,388 47,510 47,510 001-0402-622.01-31 MENTAL HEALTH ASST II 60,271 48,393 78,057 78,057 001-0402-622.01-33 MENTAL HEALTH ASST III 101,454 142,936 166,339 166,339 001-0402-622.01-35 LICENSED VOCATIONAL NURSE 21,442 41,951 20,586 20,586 001-0402-622.01-36 NURSE PRACTITIONER 63,214 30,512 42,344 42,344

227 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0402-622.01-38 STAFF SERVCS ANALYST I/II 17,792 7,241 4,871 4,871 001-0402-622.01-50 SYSTEM SUPPORT ANALYST HS 9,145 9,145 001-0402-622.01-63 OFFICE TECHNICIAN 6,832 (383) 37,353 37,353 001-0402-622.01-64 OFFICE TECH SUPERVISOR 23,830 33,159 35,160 35,160 001-0402-622.01-83 ADMIN ANALYST I 9,217 3,380 3,380 001-0402-622.01-87 ACCOUNTANT I 15,899 15,899 001-0402-622.01-88 ACCOUNT TECH I/II 25,588 29,471 54,068 54,068 001-0402-622.01-91 SENIOR ADMNIN ANALYST 8,413 8,413 001-0402-622.01-94 MENTAL HEALTH AIDE 2,942 2,942 001-0402-622.01-96 SENIOR OFFICE ASSISTANT 21,348 25,767 46,131 46,131 001-0402-622.01-97 SENIOR ACCOUNT CLERK 22,341 16,992 5,632 5,632 001-0402-622.01-99 OFFICE ASSISTANT I-II 44,001 40,231 59,521 59,521 BEHAVIORAL HLTH SALARIES 1,010,379 914,264 1,221,131 1,221,131

001-0402-622.02-01 EXTRA HELP 143,342 341,649 226,360 226,360 001-0402-622.02-30 OVERTIME 14,314 28,478 23,007 23,007 001-0402-622.02-35 LONGEVITY PAY 750 363 588 588 001-0402-622.02-40 STAND BY/CALL BACK PAY 1,484 1,788 001-0402-622.02-43 PERS INCENTIVES 71,215 55,073 42,360 42,360 001-0402-622.02-45 OUT OF CLASS PAY 897 HOURLY & OTHER COMP 231,105 428,248 292,315 292,315

001-0402-622.03-02 GROUP HEALTH FOR RETIREES 4,218 4,248 4,552 4,552 001-0402-622.03-03 UNEMPLOYMENT 3,556 10,275 001-0402-622.03-04 ACCRUED BENEFITS 8,184 15,086 001-0402-622.03-10 SOCIAL SECURITY 67,983 63,087 79,707 79,707 001-0402-622.03-11 MEDICARE 18,226 19,760 18,641 18,641 001-0402-622.03-13 MEDICAL/DENTAL/VISION 157,569 149,919 214,577 214,577 001-0402-622.03-14 RETIREMENT-EMPLOYER 116,926 107,598 141,624 141,624 001-0402-622.03-17 LIFE INSURANCE 601 526 516 516 001-0402-622.03-18 SDI 10,425 10,244 12,925 12,925 001-0402-622.03-19 CASH-CAFETERIA PLAN 33,438 32,797 32,962 32,962 001-0402-622.03-20 UNFUNDED LIABILITY PYMNT 132,878 160,267 170,413 170,413 BENEFITS 554,004 573,807 675,917 675,917

001-0402-622.04-06 COMMUNICATIONS 25,990 20,340 8,808 8,808 001-0402-622.04-07 POSTAGE 2,726 2,844 2,000 2,000 001-0402-622.04-08 FOOD 500 500 001-0402-622.04-10 INSURANCE 42,773 45,326 72,137 72,137 001-0402-622.04-12 MAINTENANCE OF EQUIPMENT 100 100 001-0402-622.04-13 MAINTENANCE OF BUILDINGS 43 1,024 100 100 001-0402-622.04-15 MEMBERSHIPS 4,082 2,716 4,500 4,500 001-0402-622.04-16 MISCELLANEOUS EXPENSE 300 300 001-0402-622.04-17 OFFICE EXPENSE 11,985 12,846 12,593 12,593 001-0402-622.04-18 PROFESSIONAL SERVICES 298,524 404,860 390,815 190,815 001-0402-622.04-19 FEES MEDICAL THERAPY 10,528 13,658 7,300 7,300 001-0402-622.04-20 FEES-LEGAL 6,000 6,000 001-0402-622.04-21 SERVICES-TELEPSYCHIATRY 133,260 126,849 69,857 69,857 001-0402-622.04-22 CRISIS SUPPORT CONTRACT 37,483 42,098 13,000 13,000 001-0402-622.04-23 CONTRACT SERV TRANPORTATN 2,500 2,500 001-0402-622.04-24 CONTACT SERV INPATIENT 894,724 1,530,052 979,301 679,143 001-0402-622.04-25 SAMHSA CONTRACT 86,906 94,756 84,881 84,881 001-0402-622.04-26 IMD CONTRACTS 8,504 59,851 51,383 51,383 001-0402-622.04-27 ADVISORY BOARD 1,971 2,935 2,500 2,500 001-0402-622.04-28 MIS CONTRACT 93,960 115,002 70,506 70,506 001-0402-622.04-29 PUBLICATIONS/LEGAL NOTICE 350 1,486 500 500 001-0402-622.04-30 RENTS AND LEASES EQUIP 500 500 001-0402-622.04-31 RENTS & LEASES-BUILDINGS 2,339 2,264 1,298 1,298 001-0402-622.04-33 CLIENT INCENTIVES 14,043 7,719 5,705 5,705 001-0402-622.04-37 PURCHASED SERVICES-OTHER 2,568 11,580 8,700 8,700 001-0402-622.04-38 BOARD AND CARE 5,000 5,000 001-0402-622.04-39 HOMELESS ASSISTANCE 340 500 500 001-0402-622.04-40 MEDICATIONS 42 337 200 200 001-0402-622.04-43 PROGRAM SPECIFIC SUPPLIES 4,148 1,548 100 100 001-0402-622.04-45 RESPITE CARE 2,178 500 500 001-0402-622.04-50 COUNTY VEHICLE EXPENSE 10,528 10,815 8,500 8,500

228 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0402-622.04-75 COST ALLOCATION 86,754 142,745 166,099 166,099 001-0402-622.04-80 EQUIPMENT 2,406 544 5,000 5,000 001-0402-622.04-81 SOFTWARE 840 481 2,000 2,000 001-0402-622.04-88 FUEL EXPENSE 6,258 4,478 4,990 4,990 001-0402-622.04-90 TRAINING & SEMINARS 15,130 12,814 15,300 15,300 001-0402-622.04-91 PRIVATE VEHICLE USE 1,164 1,560 5,000 5,000 BEHAVIORAL HLTH SERVICES 1,802,547 2,673,528 2,008,973 1,508,815

001-0402-622.05-54 REFUNDS 15 500 500 OTHER EXPENSE 15 500 500

001-0402-622.06-40 VEHICLES 31,100 FIXED ASSETS 31,100

001-0402-622.08-82 PRIOR PERIOD ADJUSTMENT 12 SPECIAL ITEMS 12

001-0402-622.09-10 BEHAV HLTH TO HUMAN SERV 1,129,637 1,163,690 1,118,879 1,156,299 001-0402-622.09-17 TRANSFER - CALWORKS (47,289) (50,780) (50,780) (52,642) INTRAFUND TRANSFERS 1,082,348 1,112,910 1,068,099 1,103,657

TOTAL EXPENDITURE 4,711,495 5,702,772 5,266,935 4,802,335

NET COST 30,004 (3) 3,318 3,318

229 Budget Name: Alcohol and Drug Budget Unit #: 001-0403-623 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description: Alcohol and Drug Recovery Services include prevention, intervention, and treatment through individual, family, and group counseling. The Department also offers assistance to individuals through the drug court program. Prevention activities are available to young children whose parents struggle with addiction problems, as well as basic prevention activities for children and teens, which are coordinated with the local schools. The Substance Use Disorders (SUD) recovery programs are funded with Federal block grants and local Realignment dollars.

Accomplishments;  Completed ongoing training in state reporting of programs, regulations and treatment modalities.  Ongoing participation in an Opioid Task Force, Living Free Initiative, to address opioid abuse and related overdoses.  Increased residential treatment and sober living contracts in order to provide all levels of care.  Assumed responsibility of the Mariposa County DUI program and services.  Provided a youth group at the alternative high school.  Outreach at the homeless shelter.  Provided SUD training for the shelter staff.

Goals & Objectives:  Identify and implement strategies for engagement of families in treatment.  Develop additional services for North County and Yosemite National Park based on articulated community needs.  Continue to evaluate the SUD programs and identify focus areas for program improvement.  Perform outreach activities for Teens and youth to engage in treatment programs.  Participate in the development of a cross agency Adult and Children’s System of Care  Participate in the development of an Offender System of Care.  Obtain permanent licensure for the DUI program.  Obtain certification for Intensive Outpatient Treatment services with DHCS.  Increase staff training for SUD treatment.

Requested Changes: The program revenue lines remain stable and substantially unchanged from FY18/19.

The salaries and benefits budget has increased 53.7% because of negotiated raises, staff additions, and increased salary and benefits costs. The program operating and overhead budget decreased 16.4%.

The transfer in from Alcohol & Drug Prevention (Fund 380) is the available funding from funds 380 and 384 for alcohol and drug prevention programs paid for by a portion of fines from drug and alcohol offences. The Transfers In - Realignment revenue is budgeted in an amount to meet anticipated service demands. Minor adjustments in other line items are requested based on historical trends and expectations for the coming year. This budget has no net county cost.

Recommendations: Adjustments to salaries and benefits were added to reflect HHSA consolidation changes being presented to the Board of Supervisors for approval on June 25th, 2019. To facilitate smooth adoption of the financial implications of the changes being proposed, Administration has chosen to incorporate the employee allocation and salary and benefit adjustments into the Recommended Budget. If approval is not granted or modifications are required, the Board will be notified when the Recommended Budget is presented and further adjustments can be included in the Final Budget prior to final approval.

Final Budget Changes: Additional anticipated revenue, reduced realignment transfer in, and increased transfer out to HHSA admin for Public Health building improvements.

230 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Alcohol and Drug Services Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0403-306.77-01 SAPT DISCRETIONARY 551,484 99,270 353,573 641,245 001-0403-306.77-02 PREVENTION 74,263 74,263 001-0403-306.77-03 CL/FNL AWARD 6,000 6,000 001-0403-306.77-06 DRUG MEDI-CAL 18,923 29,422 13,000 13,000 FEDERAL-ALCOHOL & DRUG 570,407 128,692 446,836 734,508

001-0403-307.18-01 PATIENT FEES 1,466 3,081 2,800 2,800 001-0403-307.18-02 PRIVATE PROGRAMS 14,825 001-0403-307.18-03 PRIVATE INSURANCE 64 618 500 500 001-0403-307.18-05 ALCOHOL & DRUG OTHER REV 500 500 ALCOHOL & DRUG 1,530 18,524 3,800 3,800

001-0403-308.11-00 MISCELLANEOUS REVENUE 318 407 500 500 MISCELLANEOUS REVENUE 318 407 500 500

001-0403-309.16-85 FUND 380/ALCOHOL&DRUG PRV 16,571 16,738 16,609 TRANSFERS IN 16,571 16,738 16,609

001-0403-309.17-40 TRANSFER IN - PROBATI0N 59,000 79,140 65,000 65,000 001-0403-309.17-52 TF IN REALIGN FUND 393 (40,396) 448,926 287,672 TRANSFERS IN 18,604 528,066 352,672 65,000

TOTAL REVENUE 607,430 675,689 820,546 820,417

001-0403-623.01-03 DEP DIRECTOR BEHAV HEALTH 4,488 5,057 5,367 5,367 001-0403-623.01-22 SOC WORKER SUPERVISOR II 10,616 10,190 16,975 16,975 001-0403-623.01-25 A&D SPECIALIST II 32,781 36,682 38,960 38,960 001-0403-623.01-28 MENTAL HEALTH CLINICIAN 6,457 21,404 21,404 001-0403-623.01-33 MENTAL HEALTH ASST III 16,849 26,648 28,246 28,246 001-0403-623.01-38 STAFF SERVCS ANALYST I/II 3,002 3,351 12,178 12,178 001-0403-623.01-50 SYSTEM SUPPORT ANALYST HS 9,145 9,145 001-0403-623.01-63 OFFICE TECHNICIAN 1,139 6,615 6,615 001-0403-623.01-64 OFFICE TECH SUPERVISOR 3,972 5,527 5,860 5,860 001-0403-623.01-83 ADMIN ANALYST I 3,380 6,760 6,760 001-0403-623.01-87 ACCOUNTANT I 12,719 12,719 001-0403-623.01-88 ACCOUNT TECH I/II 5,684 6,474 10,993 10,993 001-0403-623.01-91 SENIOR ADMIN ANALYST 16,826 16,826 001-0403-623.01-96 SENIOR OFFICE ASSISTANT 3,050 3,681 3,922 3,922 001-0403-623.01-97 ACCOUNT CLERK III 3,724 2,832 7,508 7,508 001-0403-623.01-99 OFFICE ASSISTANT I-II 2,928 4,212 9,397 9,397 ALCOHOL & DRUG SALARIES 88,233 114,491 212,875 212,875

001-0403-623.02-01 EXTRA HELP 1,087 10,356 2,200 2,200 001-0403-623.02-02 EXTRA HELP/SECRETARY 4,918 4,918 001-0403-623.02-30 OVERTIME 2,567 455 001-0403-623.02-35 LONGEVITY PAY 75 50 175 175 001-0403-623.02-40 STANDBY 165 001-0403-623.02-43 PERS INCENTIVES 4,930 6,150 8,160 8,160 HOURLY & OTHER COMP 8,659 17,176 15,453 15,453

001-0403-623.03-02 GROUP HEALTH FOR RETIREES 23,041 23,305 24,379 24,379 001-0403-623.03-03 UNEMPLOYMENT 296 748 001-0403-623.03-04 ACCRUED BENEFITS 310

231 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0403-623.03-10 SOCIAL SECURITY 6,400 8,137 14,677 14,677 001-0403-623.03-11 MEDICARE 1,538 2,042 3,433 3,433 001-0403-623.03-13 MEDICAL/DENTAL/VISION 7,669 9,795 20,862 20,862 001-0403-623.03-14 RETIREMENT-EMPLOYER 10,300 13,375 24,731 24,731 001-0403-623.03-17 LIFE INSURANCE 55 67 115 115 001-0403-623.03-18 SDI 990 1,308 2,350 2,350 001-0403-623.03-19 CASH-CAFETERIA PLAN 7,865 9,478 14,273 14,273 001-0403-623.03-20 UNFUNDED LIABILITY PYMNT 8,331 11,339 20,962 20,962 BENEFITS 66,485 79,904 125,782 125,782

001-0403-623.04-06 COMMUNICATIONS 625 1,377 456 456 001-0403-623.04-07 POSTAGE 31 100 100 001-0403-623.04-10 INSURANCE 9,110 8,980 2,644 2,644 001-0403-623.04-15 MEMBERSHIPS 6,548 2,616 6,600 6,600 001-0403-623.04-17 OFFICE EXPENSE 1,089 6,694 1,247 1,247 001-0403-623.04-18 PROFESSIONAL SERVICES 76,480 79,212 58,786 58,786 001-0403-623.04-20 LEGAL FEES 1,500 1,500 001-0403-623.04-21 CONTRACT SERVICES LAB 328 1,535 500 500 001-0403-623.04-22 PRIMARY PREVENTION SERV 75,953 72,236 72,237 72,237 001-0403-623.04-24 CONTRACT SERV INPATIENT 170,323 144,259 105,696 114,556 001-0403-623.04-27 ADVISORY BOARD 1,200 1,200 001-0403-623.04-28 MIS CONTRACT 14,618 19,163 18,443 18,443 001-0403-623.04-29 PUBLICATIONS/LEGAL NOTICE 500 500 001-0403-623.04-30 RENTS & LEASES-EQUIPMENT 300 300 001-0403-623.04-31 RENTS & LEASES-BUILDINGS 228 6,394 582 582 001-0403-623.04-32 SPECIAL DEPARTMENT EXP 530 001-0403-623.04-33 CLIENT INCENTIVES 217 80 1,500 1,500 001-0403-623.04-36 ALCOHOL/DRUG INPAT ECHOES 33,345 23,407 48,986 48,986 001-0403-623.04-37 DRUG TESTING 234 1,287 1,500 1,500 001-0403-623.04-38 HOMELESS SUBSIDY ALLOW 2,000 2,000 001-0403-623.04-43 PROGRAM SPECIFIC SUPPLIES 567 277 500 500 001-0403-623.04-45 RESPITE CARE 139 240 240 001-0403-623.04-50 COUNTY VEHICLE EXPENSE 1 150 150 001-0403-623.04-75 COST ALLOCATION 15,368 12,047 16,709 16,709 001-0403-623.04-80 EQUIPMENT 920 1,133 65 65 001-0403-623.04-81 SOFTWARE 96 500 500 001-0403-623.04-88 FUEL EXPENSE 1 100 100 001-0403-623.04-90 TRAINING & SEMINARS 10,788 12,011 16,650 16,650 001-0403-623.04-91 PRIVATE VEHICLE USE 1,142 1,557 2,020 2,020 ALCOHOL & DRUG SERVICES 418,151 394,795 361,711 370,571

001-0403-623.05-54 REFUNDS 1,000 1,000 ALCOHOL & DRUG OTHER EXP 1,000 1,000

001-0403-623.08-82 PRIOR PERIOD ADJUSTMENT (30) SPECIAL ITEMS (30)

001-0403-623.09-10 TO HUMAN SERVICES 0507 83,694 107,051 141,452 148,572 001-0403-623.09-18 FROM SOC SERV/CALWORKS (29,064) (37,727) (37,727) (53,836) INTRAFUND TRANSFERS 54,630 69,324 103,725 94,736

TOTAL EXPENDITURE 636,128 675,690 820,546 820,417

NET COST 28,698 1

232 Budget Name: Drug & Alcohol Prevention Budget Unit #: 380-0406-625 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Fines collected under Penal Code 1463.25 are deposited into this fund and must be used for drug and alcohol education, and prevention programs.

Requested Changes:

Appropriations are adjusted based on available funding from new fines and the estimated year-end fund balance. The Transfer Out is to the Alcohol & Drug operating budget to help offset program prevention costs.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Drug & Alcohol Prevention Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

380-0406-303.25-06 PC1463.25 ALCOHOL EDUCAT 1,713 1,221 1,500 1,500 380-0406-303.25-08 PC1463.25 AA ED 11 99 COUNTY FINES - LOCAL 1,724 1,320 1,500 1,500

380-0406-399.99-99 BEGINNING FUND BALANCE 8,538 6,999 BEGINNING FUND BALANCE 8,538 6,999

TOTAL REVENUE 1,724 1,320 10,038 8,499

380-0406-625.07-87 TRANSFERS OUT 7,911 10,038 8,499 380-0406-625.07-88 TRANSFER OUT (001-0701) 2,859 TRANSFERS OUT 7,911 2,859 10,038 8,499

TOTAL EXPENDITURE 7,911 2,859 10,038 8,499

NET COST 6,187 1,539

233 Budget Name: Emergency Medical Service Budget Unit #: 378-0407-626 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Fines and fees collected from certain traffic fines that are specifically identified for this purpose are deposited into this fund. A hospital or physician may then file a claim for this money to offset the unfunded emergency services.

Requested Changes:

The Medical Services Providers line item represents funding available to local physicians for emergency care provided to the indigent and for which the physician is personally liable. The appropriations in the Hospital line item are distributed to John C. Fremont Health Care District based on a legislative formula for unreimbursed medical services provided to the indigent. The Transfers Out line item reimburses the Health operating budget for the management of this fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Emergency Medical Services Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

378-0407-303.25-05 GC76000 EMERGENCY MED SRV 11,384 11,841 10,353 10,353 378-0407-303.25-10 TRAFFIC SCH VC42007(b)(1) 4,951 6,500 5,187 5,187 COUNTY FINES - LOCAL 16,335 18,341 15,540 15,540

378-0407-304.30-00 INTEREST 876 1,482 953 953 INTEREST 876 1,482 953 953

378-0407-399.99-99 BEGINNING FUND BALANCE 90,476 92,212 BEGINNING FUND BALANCE 90,476 92,212

TOTAL REVENUE 17,211 19,823 106,969 108,705

378-0407-626.04-19 MEDICAL SERVICE PROVIDERS 100,969 102,705 378-0407-626.04-35 HOSPITAL 4,000 4,000 4,000 4,000 SERVICES AND SUPPLIES 4,000 4,000 104,969 106,705

378-0407-626.07-87 TRANSFERS OUT 001-0401 2,000 2,000 2,000 2,000 TRANSFERS OUT 2,000 2,000 2,000 2,000

TOTAL EXPENDITURE 6,000 6,000 106,969 108,705

NET COST (11,211) (13,823)

234 Budget Name: Alcohol Program Budget Unit #: 384-0408-627 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Fines imposed by the Superior Court on specific crimes involving alcohol are deposited into this fund and must be used on alcohol abuse prevention programs.

Requested Changes:

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Alcohol Program Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

384-0408-303.25-07 PC1463.16 ALCOHOL PROG 1,916 1,409 1,500 1,500 COUNTY FINES - LOCAL 1,916 1,409 1,500 1,500

384-0408-399.99-99 BEGINNING FUND BALANCE 5,200 6,610 BEGINNING FUND BALANCE 5,200 6,610

TOTAL REVENUE 1,916 1,409 6,700 8,110

384-0408-627.07-87 TRANSFERS OUT 8,660 6,700 8,110 TRANSFERS OUT 8,660 6,700 8,110

TOTAL EXPENDITURE 8,660 6,700 8,110

NET COST 6,744 (1,409)

235 Budget Name: Tobacco Cessation Budget Unit #: 385-0409-628 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Funding received from the State is deposited into this fund and the County may then transfer money into the Health operating budget once the required documentation is produced supporting valid expenditures on tobacco cessation programs.

Requested Changes:

There are no requested changes to this budget. The Transfers Out line item reflects money available to the Health operating budget for tobacco cessation education program costs and is adjusted to correspond with available revenue.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Tobacco Cessation Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

385-0409-304.30-00 INTEREST 278 1,229 1,500 1,500 INTEREST 278 1,229 1,500 1,500

385-0409-305.52-03 TOBACCO CESSATION 150,000 150,000 150,000 150,000 OTHER STATE - HEALTH 150,000 150,000 150,000 150,000

385-0409-399.99-99 BEGINNING FUND BALANCE 18,465 BEGINNING FUND BALANCE 18,465

TOTAL REVENUE 150,278 151,229 151,500 169,965

385-0409-628.04-16 MISCELLANEOUS EXPENSE 16,236 18,465 SERVICES & SUPPLIES 16,236 18,465

385-0409-628.07-87 TRANSFERS OUT 001-0401 74,373 197,432 151,500 151,500 TRANSFERS OUT 74,373 197,432 151,500 151,500

TOTAL EXPENDITURE 90,609 197,432 151,500 169,965

NET COST (59,669) 46,203

236 Budget Name: Realignment - Health Budget Unit #: 392-0411-620 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Money is received from the State as part of the 1991 “realignment” of state-local financing of health, mental health, and social services programs. As expenditures become known for eligible health programs, funds are transferred into the Health operating budget unit.

Requested Changes:

Revenues are requested based on State estimates using a relatively new distribution structure. The County Medical Services Program (CMSP) VLF represents the amount withheld by the State to fund this program. Transfers out are requested to offset expenses in the Health Department operating budget and are adjusted to correspond with available revenue. The Miscellaneous Expense line item is used to balance the fund.

Recommendation:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Realignment-Health Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

392-0411-305.67-19 SALES TAX 17603 52,275 74,912 80,335 80,335 392-0411-305.67-21 EQUAL TO VLF 674,464 658,248 768,275 768,275 STATE REVENUE 726,739 733,160 848,610 848,610

392-0411-399.99-99 BEGINNING FUND BALANCE 362,690 397,797 BEGINNING FUND BALANCE 362,690 397,797

TOTAL REVENUE 726,739 733,160 1,211,300 1,246,407

392-0411-620.04-16 MISCELLANEOUS EXPENSE 55,000 90,107 SERVICES AND SUPPLIES 55,000 90,107

392-0411-620.07-87 TRANSFERS OUT-VLF 721,000 1,136,499 1,075,965 1,075,965 392-0411-620.07-88 TRANSFER OUT-SALES TAX 47,508 43,621 80,335 80,335 TRANSFERS OUT 768,508 1,180,120 1,156,300 1,156,300

TOTAL EXPENDITURE 768,508 1,180,120 1,211,300 1,246,407

NET COST 41,769 446,960

237 Budget Name: Realignment – Behavioral Health Budget Unit #: 393-0412-950 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Money is received from the State as part of the 1991 and 2011 “realignment” of State-local financing of health, mental health, and social services programs. As expenditures become known for eligible mental health programs, funds are transferred into eligible budget units. Ten-percent may also be transferred to the Social Services budget if necessary.

Requested Changes:

Revenues are requested based on current State estimates. The Transfers Out line item is adjusted according to anticipated needs in the affected operating budgets – Behavioral Health, Alcohol & Drug, and Mental Health Services Act. The Miscellaneous Expense line item is to balance the fund.

Recommendations:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Realignmnet-Mental Health Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

393-0412-305.67-23 SALES TAX 17601 661,315 660,661 635,190 635,190 393-0412-305.67-25 2011 REALIGNMENT 1,058,730 1,071,145 898,243 898,243 393-0412-305.67-26 EQUAL TO VLF 63,443 41,453 27,000 27,000 STATE REVENUE 1,783,488 1,773,259 1,560,433 1,560,433

393-0412-399.99-99 BEGINNING FUND BALANCE 1,916,724 351,487 BEGINNING FUND BALANCE 1,916,724 351,487

TOTAL REVENUE 1,783,488 1,773,259 3,477,157 1,911,920

393-0412-950.04-16 MISCELLANEOUS EXPENSE 87,109 87,109 393-0412-950.04-18 MANAGED CARE PROGRAM 105,044 22,489 42,044 42,044 SERVICES AND SUPPLIES 105,044 22,489 129,153 129,153

393-0412-950.07-87 TRANSFERS OUT 1,518,215 3,775,395 2,987,301 1,782,767 393-0412-950.07-91 TRANSFER OUT TO FUND 449 248,987 360,703 TRANSFERS OUT 1,767,202 3,775,395 3,348,004 1,782,767

TOTAL EXPENDITURE 1,872,246 3,797,884 3,477,157 1,911,920

NET COST 88,758 2,024,625

238 Budget Name: Public Health Emergency Program Budget Unit #: 402-0414-952 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

State funding received for bio-terrorism activities and programs is deposited into this fund for accounting purposes and then transferred out to the Health operating budget unit as needed and proper documentation of expenditures is provided.

Requested Changes:

The requested revenue represents a State grant provided by the federal government for bioterrorism/public health emergency preparedness activities. Revenues are based on projections of available federal funding. Transfers out requests all available funds be included in the Health Department operating budget for eligible costs associated with the bioterrorism/public health emergency program.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Public Health Emerg Prog Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

402-0414-304.30-00 INTEREST 53 (19) INTEREST 53 (19)

402-0414-306.72-69 PUBLIC HEALTH EMERGY PROG 130,694 60,402 119,759 119,759 FEDERAL REVENUE 130,694 60,402 119,759 119,759

402-0414-399.99-99 BEGINNING FUND BALANCE 22 BEGINNING FUND BALANCE 22

TOTAL REVENUE 130,747 60,383 119,759 119,781

402-0414-952.04-16 MISCELLANEOUS EXPENSE 22 SERVICES & SUPPLIES 22

402-0414-952.07-87 TRANSFERS OUT 001-0401 119,770 71,441 119,759 119,759 TRANSFERS OUT 119,770 71,441 119,759 119,759

TOTAL EXPENDITURE 119,770 71,441 119,759 119,781

NET COST (10,977) 11,058

239 Budget Name: Local Enforcement Agency Budget Unit #: 404-0416-954 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

State funding received for health related enforcement activities is deposited into this fund and then transferred to the Health operating budget when proper documentation of eligible expenditures is provided. This program provides funds for activities related to inspections, and health and safety matters at the County’s landfill and transfers stations.

Requested Changes:

No changes are requested in this budget.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Local Enforce Agency Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

404-0416-304.30-00 INTEREST 25 72 300 300 INTEREST 25 72 300 300

404-0416-305.52-19 LEA - HEALTH 16,241 16,187 16,184 16,184 OTHER STATE - HEALTH 16,241 16,187 16,184 16,184

404-0416-399.99-99 BEGINNING FUND BALANCE 43 BEGINNING FUND BALANCE 43

TOTAL REVENUE 16,266 16,259 16,484 16,527

404-0416-954.04-16 MISCELLANEOUS EXPENSE 43 SERVICES & SUPPLIES 43

404-0416-954.07-87 TRANSFERS OUT 001-0401 16,276 16,216 16,484 16,484 TRANSFERS OUT 16,276 16,216 16,484 16,484

TOTAL EXPENDITURE 16,276 16,216 16,484 16,527

NET COST 10 (43)

240 Budget Name: Health and Sanitation First 5 Visiting PHN Budget Unit #: 406-0418-629 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund accounts for grants awarded by the First 5 Commission. A previous grant funded a visiting Public Health Nurse (PHN) in the Smart Start Health program. The current grant is for a dental program to improve dental care for eligible children. Monies are collected in this fund and then transferred to the Health operating budget when appropriate expenditures are documented.

Requested Changes:

This fund was not budgeted, but still appears to be active. A budget action will be required to recognize revenue and expenditures.

Recommendation:

The budget reflects previous year’s activity levels.

Final Budget Changes:

The grant has ended and the fund has been closed. Government code requires that the fund remains open for two years after transactions have ceased.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit First Five Visiting Nurse Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

406-0418-304.30-00 INTEREST 122 152 120 INTEREST 122 152 120

406-0418-308.01-58 FIRST FIVE DENTAL 30,000 25,000 25,000 MISCELLANEOUS REVENUE 30,000 25,000 25,000

406-0418-399.99-99 BEGINNING FUND BALANCE 11,451 341 BEGINNING FUND BALANCE 11,451 341

TOTAL REVENUE 30,122 25,152 36,571 341

406-0418-629.07-87 TRSFR OUT PHN 001-0401 21,571 406-0418-629.07-88 TRSFR OUT DENTAL 001-0401 30,000 25,000 15,000 341 TRANSFERS OUT 30,000 25,000 36,571 341

TOTAL EXPENDITURE 30,000 25,000 36,571 341

NET COST (122) (152)

241 Budget Name: HRSA Bio-Terrorism Budget Unit #: 414-0419-957 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established to account for the Health Resources and Services Administration (HRSA) Bio-Terrorism Federal grant monies and to keep the funds separate from General Fund dollars for auditing/accounting purposes. The funds have been utilized by the John C. Fremont Health Care District and the Health Department to continue preparedness for bio-terrorism and other public health emergencies. The Grant has been completed and the residual fund balance has been transferred to the general fund. The fund is now closed, but government accounting standards require that it is reported for two additional years.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

No changes were made to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit HRSA Bio-Terrorism Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

414-0419-304.30-00 INTEREST 31 1 INTEREST 31 1

TOTAL REVENUE 31 1

414-0419-957.07-87 TRANSFERS OUT 2,603 47 TRANSFERS OUT 2,603 47

TOTAL EXPENDITURE 2,603 47

NET COST 2,572 46

242 Budget Name: Health Budget Unit #: 426-0431 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

The Mariposa County CMSP (County Medical Services Program) Wellness and Prevention Pilot Project aims to identify the adult uninsured population, and improve the general health and wellness of uninsured adults in the community through increased awareness and linkage to preventative care services available to potential CMSP eligible individuals. ______

Accomplishments: This is a new grant funding source for FY18.

Goals & Objectives:  Identify and enroll the uninsured population of CMSP eligible individuals in Mariposa County.  Educate the target population on the benefits of regular preventative health care screenings  Determine and address the social determinants of health (SDOH) the populations’ health outcomes and methods link them to appropriate safety net programs.  Increase knowledge of CMSP’s Primary Care Benefit among community partners and local health care providers  Improve the health of potential and current CMSP enrollees through increased Primary Care Benefit utilization.

______

Requested Changes:

This is a new grant for FY 1718.

______

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Function Activity

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

426-0431-305.62-34 CMSP WELLNESS 50,000 50,000 50,000 STATE REVENUE 50,000 50,000 50,000

426-0431-399.99-99 BEGINNING FUND BALANCE 18,169 9,898 BEGINNING FUND BALANCE 18,169 9,898

TOTAL REVENUE 50,000 68,169 59,898

243 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

426-0431-959.04-16 MISCELLANEOUS EXPENSE 18,169 9,898 SERVICES & SUPPLIES 18,169 9,898

426-0431-959.07-87 TF OUT TO 001-0401 38,236 46,439 50,000 50,000 TRANSFERS OUT 38,236 46,439 50,000 50,000

TOTAL EXPENDITURE 38,236 46,439 68,169 59,898

NET COST (11,764) 46,439

244 Budget Name: Health and Sanitation Pher Phase I & II Budget Unit #: 427-0432-681 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established to account for grants from the Proposition 56 Tobacco Tax.

Requested Changes:

A reduction in state revenues was budgeted from previous years.

Recommendation:

There were no changes made to the recommended budget.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit PHER Phase I,II Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

427-0432-305.55-22 PROP 56 STATE REVENUE 219,105 114,312 160,050 160,050 STATE REVENUE 219,105 114,312 160,050 160,050

427-0432-399.99-99 BEGINNING FUND BALANCE 5,366 BEGINNING FUND BALANCE 5,366

TOTAL REVENUE 219,105 114,312 160,050 165,416

427-0432-681.04-16 MISCELLANEOUS EXPENSE 5,366 SERVICES & SUPPLIES 5,366

427-0432-681.07-87 TRANSFER OUT TO 001-0401 147,207 427-0432-681.07-88 TRANSFERS OUT 180,844 160,050 160,050 TRANSFERS OUT 147,207 180,844 160,050 160,050

TOTAL EXPENDITURE 147,207 180,844 160,050 165,416

NET COST (71,898) 66,532

245 Budget Name: Pandemic Influenza-State Budget Unit #: 428-0433-682 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established to account for State grant funding provided by the Federal Government for pandemic influenza response preparation. The funding is transferred to the Health operating budget to reimburse for allowable expenditures once the expenses have been documented.

Requested Changes:

The Transfers Out line items represent available funding to reimburse the Health operating budget for allowable grant expenses.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

No changes were made to the recommended budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Pandemic Influenza-State Function Health Activity Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

428-0433-304.30-00 INTEREST 105 111 INTEREST 105 111

428-0433-305.52-20 PANDEMIC INFLUENZA 73,374 42,044 60,597 60,597 OTHER STATE - HEALTH 73,374 42,044 60,597 60,597

TOTAL REVENUE 73,479 42,155 60,597 60,597

428-0433-682.07-87 TRANSFERS OUT 60,596 64,944 60,597 60,597 TRANSFERS OUT 60,596 64,944 60,597 60,597

TOTAL EXPENDITURE 60,596 64,944 60,597 60,597

NET COST (12,883) 22,789

246 Budget Name: Mental Health Services Act Budget Unit #: 410-0436-668 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established to account for State monies received from Proposition 63. Proposition 63 was approved in 2004 and established a one-percent (1%) State income surtax effective on January 1, 2005, on personal incomes that are over one million dollars. Under the measure, the State Controller transfers specified amounts of State funding into the Mental Health Services Fund. Revenues deposited into the fund can be used to create new county mental health programs and to expand existing programs. Adult systems of care, children's services, preventive measures, workforce and training, and technology improvements are all programs that can receive funding.

Accomplishment:

 Reviewed and updated our existing MHSA Three-Year plan (Board Resolution 2017-406). This finalized plan is the result of a five month planning process that included facilitating over 20 stakeholder meetings throughout the county in an attempt to gather input and support from stakeholders where they felt most comfortable. Each presentation included information/training about the MHSA and the Community Program Planning Process. In addition, surveys were provided and collected at each convening.

Requested Changes:

The fund has been separated into four sub-budget units for accounting tracking purposes: 410-0436 accounts for Children’s and Adult’s System of Care; 410-0437 accounts for Prevention Education and Intervention; 410-0438 accounts for Workforce Education, and Training and 410-0439 accounts for Innovation. Revenues are based on the availability of State and federal funding and a transfer in from the Mental Health Realignment Fund (393) that is used to support core services.

The Department continues intentional increases in MHSA spending over the prior years in order to utilize unspent funds that face reversion to the state. The Department is increasing its MHSA services and expenses to avoid reversion and maximize the use of State funding. Salaries and benefits expenses have increased 12.6% because of negotiated raises, staff additions, and increased salary and benefits costs. There are increases in spending for client housing for this same reason. The miscellaneous revenue has increased because clients are now reimbursing the county for a portion of their transitional housing rent.

The miscellaneous expense line item in each sub-budget unit has been used to balance that sub-budget and the overall fund. The remainder of the program revenue and expense lines remain stable and substantially unchanged from FY17/18.

Recommendations:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund. Anticipated revenue increased. Transfers out were increased to cover the expenses associated with the remodel of the new Public Health Building.

247 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Mental Health Services Account Function Public Assistance Activity Mental Health Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0436-304.30-00 INTEREST 11,063 (1) 4,422 4,422 INTEREST 11,063 (1) 4,422 4,422

410-0436-305.50-14 MEDI-CAL FFP 196,259 222,311 707,695 984,111 410-0436-305.50-25 STATE MHSA 1,901,718 1,405,829 1,525,510 1,895,567 STATE REVENUE 2,097,977 1,628,140 2,233,205 2,879,678

410-0436-308.11-00 MISCELLANEOUS REVENUE 5,474 4,730 898 898 MISCELLANEOUS REVENUE 5,474 4,730 898 898

410-0436-309.16-00 TRANSFERS IN 456,440 180,024 TRANSFERS IN 456,440 180,024

410-0436-309.17-56 TRANSFER IN - PROBATION 183,916 215,035 235,000 235,000 TRANSFERS IN 183,916 215,035 235,000 235,000

410-0436-399.99-99 BEGINNING FUND BALANCE 336,333 4,783 BEGINNING FUND BALANCE 336,333 4,783

TOTAL REVENUE 2,298,430 1,847,904 3,266,298 3,304,805

410-0436-668.01-02 SOCIAL WORKER SUPV I 21,099 15,731 33,352 33,352 410-0436-668.01-03 DEP DIRECTOR BEHAV HEALTH 26,925 40,159 37,567 37,567 410-0436-668.01-10 PROGRAM ADMINISTRATOR 59,949 59,949 410-0436-668.01-22 SOCIAL WORKER SUPV II 75,538 71,199 109,876 109,876 410-0436-668.01-26 SOCIAL WORKERS I-IV 1,615 12,768 27,563 27,563 410-0436-668.01-28 MENTAL HEALTH CLINICIAN 141,905 161,970 291,814 291,814 410-0436-668.01-30 MENTAL HEALTH ASST I 43,954 42,181 30,234 30,234 410-0436-668.01-31 MENTAL HEALTH ASST II 60,271 49,277 50,938 50,938 410-0436-668.01-33 MENTAL HEALTH ASST III 90,503 128,166 223,118 223,118 410-0436-668.01-34 LICENSED VOCATIONAL NURSE 7,922 32,349 32,349 410-0436-668.01-36 PROGRAM SPECIALIST 23,906 23,906 410-0436-668.01-38 STAFF SERVCS ANALYST I/II 20,307 14,912 38,971 38,971 410-0436-668.01-50 SYSTEM SUPPORT ANALYST HS 27,436 27,436 410-0436-668.01-63 OFFICE TECHNICIAN 3,416 25,194 25,194 410-0436-668.01-64 OFFICE TECH SUPERVISOR 11,915 16,580 17,580 17,580 410-0436-668.01-83 ADMIN ANALYST I 10,140 20,280 20,280 410-0436-668.01-87 ACCOUNTANT II 19,079 19,079 410-0436-668.01-88 ACCOUNT TECH I/II 11,368 12,948 21,986 21,986 410-0436-668.01-91 SENIOR ADMIN ANALYST 25,239 25,239 410-0436-668.01-94 MENTAL HEALTH AIDE 29,337 29,337 410-0436-668.01-96 SENIOR OFFICE ASSISTANT 6,099 7,362 26,520 26,520 410-0436-668.01-97 SENIOR ACCOUNT CLERK 7,447 5,664 11,263 11,263 410-0436-668.01-99 OFFICE ASSISTANT 35,217 22,814 25,056 25,056 MEN HLTH SERV SALARIES 557,579 619,793 1,208,607 1,208,607

410-0436-668.02-01 EXTRA HELP 3,342 24,725 33,769 33,516 410-0436-668.02-30 OVERTIME 9,266 18,090 18,500 18,500 410-0436-668.02-35 LONGEVITY 425 350 675 675 410-0436-668.02-40 STAND-BY 284 1,396 410-0436-668.02-43 PERS INCENTIVES 32,490 33,962 44,160 44,160 410-0436-668.02-45 OUT OF CLASS PAY 273 HOURLY & OTHER COMP 45,807 78,796 97,104 96,851

248 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0436-668.03-03 UNEMPLOYMENT 1,775 4,020 410-0436-668.03-04 ACCRUED BENEFITS 4,033 4,502 410-0436-668.03-10 SOCIAL SECURITY 38,634 42,728 78,048 78,048 410-0436-668.03-11 MEDICARE 9,069 10,364 18,253 18,253 410-0436-668.03-13 MEDICAL/DENTAL/VISION 80,122 101,457 203,575 203,575 410-0436-668.03-14 RETIREMENT-EMPLOYER 65,231 72,515 140,348 140,348 410-0436-668.03-17 LIFE INSURANCE 322 341 500 500 410-0436-668.03-18 SDI 5,945 6,964 12,656 12,656 410-0436-668.03-19 CASH-CAFETERIA PLAN 25,192 22,475 34,230 34,230 410-0436-668.03-20 UNFUNDED LIABILITY PYMNT 63,819 79,829 113,579 113,579 BENEFITS 294,142 345,195 601,189 601,189

410-0436-668.04-06 COMMUNICATIONS 5,766 6,631 5,100 5,100 410-0436-668.04-07 POSTAGE 100 100 410-0436-668.04-08 FOOD 1,500 1,500 410-0436-668.04-09 JANITORIAL SUPPLIES 500 500 410-0436-668.04-10 INSURANCE 36,232 56,950 27,958 27,958 410-0436-668.04-13 MAINTENANCE OF BUILDINGS 336 831 3,880 3,880 410-0436-668.04-15 MEMBERSHIPS 661 4,433 2,500 2,500 410-0436-668.04-16 MISCELLANEOUS EXPENSE 40 79 410-0436-668.04-17 OFFICE EXPENSE 549 1,440 3,000 3,000 410-0436-668.04-18 PROFESSIONAL SERVICES 54,160 71,052 60,000 60,000 410-0436-668.04-21 TELEPSYCHIATRY 34,763 39,147 61,722 61,722 410-0436-668.04-22 CRISIS SUPPORT CONTRACT 15,611 7,996 8,200 8,200 410-0436-668.04-24 PROGRAM SUPPLIES 2,105 4,009 2,000 2,000 410-0436-668.04-25 FLEX FUNDS 12,195 2,684 17,000 17,000 410-0436-668.04-28 MIS CONTRACT 29,236 41,530 43,204 43,204 410-0436-668.04-29 PUBLICATIONS 609 1,000 1,000 410-0436-668.04-31 RENTS AND LEASES 22,306 22,398 50,000 50,000 410-0436-668.04-33 CLIENT ACTIVTIES 6,070 7,382 11,527 11,527 410-0436-668.04-36 RESIDENTIAL TREATMENT 2,348 3,500 3,500 410-0436-668.04-37 PURCHASED SERVICES 633 3,992 2,355 2,355 410-0436-668.04-39 HOMELESS ASSISTANCE 4,000 4,000 410-0436-668.04-40 MEDICATIONS 19 725 200 200 410-0436-668.04-45 RESPITE 463 400 400 410-0436-668.04-50 COUNTY VEHICLE 22,866 37,887 16,000 16,000 410-0436-668.04-60 UTILITIES 1,525 2,401 5,205 5,205 410-0436-668.04-75 COST ALLOCATION 39,233 109,704 130,619 130,619 410-0436-668.04-80 EQUIPMENT 5,223 2,278 4,700 4,700 410-0436-668.04-81 SOFTWARE 1,050 1,050 410-0436-668.04-88 FUEL EXPENSE 13,427 18,071 9,500 9,500 410-0436-668.04-90 TRAINING & SEMINARS 24,111 9,539 26,202 26,202 410-0436-668.04-91 PRIVATE VEHICLE 1,721 1,078 2,350 2,350 MH SERV ACCOUNT SERVICES 329,251 455,194 505,272 505,272

410-0436-668.07-90 TRANSFER OUT-HS ADMIN 618,783 680,521 854,126 892,886 TRANSFERS OUT 618,783 680,521 854,126 892,886

410-0436-668.08-82 PRIOR PERIOD ADJUSTMENT 12 SPECIAL ITEMS 12

TOTAL EXPENDITURE 1,845,574 2,179,499 3,266,298 3,304,805

NET COST (452,856) 331,595

249 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Mental Health Services Account Function Public Assistance Activity Mental Health Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0437-304.30-00 INTEREST 200 200 INTEREST 200 200

410-0437-305.50-34 STATE MHSA PROJECT PEI 374,281 737,353 623,412 1,142,050 STATE REVENUE 374,281 737,353 623,412 1,142,050

410-0437-399.99-99 BEGINNING FUND BALANCE 285,265 (229,993) BEGINNING FUND BALANCE 285,265 (229,993)

TOTAL REVENUE 374,281 737,353 908,877 912,257

410-0437-670.01-03 DEP DIRECTOR BEHAV HEALTH 4,488 5,057 5,367 5,367 410-0437-670.01-22 SOCIAL WORKER SUPV II 3,215 4,773 15,029 15,029 410-0437-670.01-28 MENTAL HEALTH CLINICIAN 1,490 5,869 5,869 410-0437-670.01-31 MENTAL HEALTH ASST II 296 9,040 9,040 410-0437-670.01-33 MENTAL HEALTH ASST III 1,480 8,929 34,437 34,437 410-0437-670.01-38 STAFF SERVCS ANALYST I/II 16,782 15,782 14,614 14,614 410-0437-670.01-63 OFFICE TECHNICIAN 714 714 410-0437-670.01-83 ADMIN ANALYST I 2,817 6,760 6,760 410-0437-670.01-87 ACCOUNTANT I/II 6,360 6,360 410-0437-670.01-91 SENIOR ADMIN ANALYST 8,413 8,413 410-0437-670.01-97 SENIOR ACCOUNT CLERK 3,754 3,754 MEN HLTH PEI SALARIES 27,455 37,654 110,357 110,357

410-0437-670.02-01 EXTRA HELP 2,014 3,472 3,472 410-0437-670.02-30 OVERTIME 3 233 150 150 410-0437-670.02-35 LONGEVITY 175 25 125 125 410-0437-670.02-43 PERS INCENTIVES 1,135 1,160 2,400 2,400 HOURLY & OTHER COMP 1,313 3,432 6,147 6,147

410-0437-670.03-03 UNEMPLOYMENT 296 491 410-0437-670.03-04 ACCRUED BENEFITS 19 324 410-0437-670.03-10 SOCIAL SECURITY 1,911 2,575 7,262 7,262 410-0437-670.03-11 MEDICARE 447 631 1,699 1,699 410-0437-670.03-13 MEDICAL/DENTAL/VISION 1,526 3,834 15,162 15,162 410-0437-670.03-14 RETIREMENT-EMPLOYER 3,177 4,310 12,600 12,600 410-0437-670.03-17 LIFE INSURANCE 15 20 52 52 410-0437-670.03-18 SDI 294 413 1,171 1,171 410-0437-670.03-19 CASH/CAFETERIA PLAN 2,008 2,235 4,615 4,615 410-0437-670.03-20 UNFUNDED LIABILITY PYMNT 2,852 3,348 11,715 11,715 BENEFITS 12,545 18,181 54,276 54,276

410-0437-670.04-06 COMMUNICATION 40 65 50 50 410-0437-670.04-07 POSTAGE 2 410-0437-670.04-08 FOOD 500 500 410-0437-670.04-10 INSURANCE 1,408 1,035 11,922 11,922 410-0437-670.04-17 OFFICE EXPENSE 726 147 218 218 410-0437-670.04-18 PROFESSIONAL SERVICES 240,095 322,427 240,835 240,835 410-0437-670.04-24 PROGRAM SUPPLIES 794 410-0437-670.04-28 MIS CONTRACT 5,575 5,575 410-0437-670.04-33 CLIENT ACTIVITIES 699 1,037 5,000 5,000 410-0437-670.04-37 PURCHASED SERVICES 314,147 327,754 360,673 360,673 410-0437-670.04-50 COUNTY VEHICLE 1,800 1,800

250 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0437-670.04-88 FUEL 900 900 410-0437-670.04-90 TRAINING & SEMINARS 828 1,930 21,431 21,431 410-0437-670.04-91 PRIVATE VEHICLE 53 135 500 500 PEI SERVICES 557,996 655,326 649,404 649,404

410-0437-670.07-90 TRANSFER OUT-HS ADMIN 23,390 22,760 88,693 92,073 TRANSFERS OUT 23,390 22,760 88,693 92,073

TOTAL EXPENDITURE 622,699 737,353 908,877 912,257

NET COST 248,418

251 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Mental Health Services Account Function Public Assistance Activity Mental Health Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0438-305.50-35 STATE MHSA PROJ WETMIC 120,584 52,263 STATE REVENUE 120,584 52,263

410-0438-399.99-99 BEGINNING FUND BALANCE 32,364 (20,483) BEGINNING FUND BALANCE 32,364 (20,483)

TOTAL REVENUE 120,584 32,364 31,780

410-0438-685.02-01 EXTRA HELP 5,929 HOURLY & OTHER COMP 5,929

410-0438-685.03-11 MEDICARE 86 BENEFITS 86

410-0438-685.04-10 INSURANCE 415 76 10,692 10,692 410-0438-685.04-11 PROFESSIONAL SERVICE- INN 21,672 21,088 410-0438-685.04-16 MISCELLANEOUS EXPENSE 5,950 410-0438-685.04-18 PROFESSIONAL SERVICES 47,413 30,782 410-0438-685.04-27 WET CONTRACT 5,165 2,520 410-0438-685.04-37 PURCHASED SERVICES 107 509 410-0438-685.04-90 TRAINING & SEMINARS 400 WET SERVICES 53,500 39,837 32,364 31,780

TOTAL EXPENDITURE 59,515 39,837 32,364 31,780

NET COST 59,515 (80,747)

252 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Mental Health Services Account Function Public Assistance Activity Mental Health Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0439-304.30-00 INTEREST 200 200 INTEREST 200 200

410-0439-305.50-14 MEDI-CAL FFP 123,074 410-0439-305.50-33 STATE MHSA PROJECT INN 93,570 279,776 428,057 769,537 STATE REVENUE 93,570 402,850 428,057 769,537

410-0439-399.99-99 BEGINNING FUND BALANCE 140,755 (200,725) BEGINNING FUND BALANCE 140,755 (200,725)

TOTAL REVENUE 93,570 402,850 569,012 569,012

410-0439-686.01-02 SOCIAL WORKER SUPV I 17,433 31,461 410-0439-686.01-03 DEP DIRECTOR BEHAV HEALTH 4,488 5,057 410-0439-686.01-22 SOCIAL WORKER SUPV II 11,635 885 410-0439-686.01-26 SOCIAL WORKERS I-IV 3,229 21,440 410-0439-686.01-28 MENTAL HEALTH CLINICIAN 29,286 45,126 410-0439-686.01-30 MENTAL HEALTH ASST I 7,561 6,090 410-0439-686.01-33 MENTAL HEALTH ASST III 8,977 61,812 410-0439-686.01-38 STAFF SERVCS ANALYST I/II 12,188 9,391 410-0439-686.01-83 ADMIN ANALYST I 845 INN SALARIES 94,797 182,107

410-0439-686.02-01 EXTRA HELP 2,437 410-0439-686.02-30 OVERTIME 1,202 8,288 410-0439-686.02-35 LONGEVITY 175 25 410-0439-686.02-40 STAND BY 7 456 410-0439-686.02-43 PERS INCENTIVES 6,000 7,040 HOURLY & OTHER COMP 7,384 18,246

410-0439-686.03-03 UNEMPLOYMENT 296 410-0439-686.03-04 ACCRUED BENEFITS 849 83 410-0439-686.03-10 SOCIAL SECURITY 6,504 12,649 410-0439-686.03-11 MEDICARE 1,521 2,994 410-0439-686.03-13 MEDICAL/DENTAL/VISION 13,052 28,385 410-0439-686.03-14 RETIREMENT EMPLOYER 11,154 20,918 410-0439-686.03-17 LIFE INSURANCE 57 103 410-0439-686.03-18 SDI 1,013 2,067 410-0439-686.03-19 CASH/CAFETERIA PLAN 4,099 8,755 410-0439-686.03-20 UNFUNDED LIABILITY PYMNT 9,714 15,319 21,716 21,716 BENEFITS 48,259 91,273 21,716 21,716

410-0439-686.04-06 COMMUNICATIONS 565 1,312 550 550 410-0439-686.04-10 INSURANCE 1,003 1,793 12,719 12,719 410-0439-686.04-13 MAINTENANCE OF BUILDINGS 2,481 3,839 1,200 1,200 410-0439-686.04-15 MEMBERSHIPS 2,216 410-0439-686.04-17 OFFICE EXPENSE 258 671 410-0439-686.04-18 PROFESSIONAL SERVICES 7,280 2,135 274,986 274,986 410-0439-686.04-21 TELEPSYCHIATRY 5,466 6,435 5,700 5,700 410-0439-686.04-22 CRISIS SUPPORT CONTRACT 3,717 410-0439-686.04-24 PROGRAM SUPPLIES 380 652 525 525 410-0439-686.04-28 MIS CONTRACT 8,366 15,937 14,072 14,072 410-0439-686.04-33 HOUSING AND SUPPORTS 26,885 13,798 27,902 27,902

253 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0439-686.04-37 PURCHASED SERVICES 317 1,418 14,991 14,991 410-0439-686.04-50 COUNTY VEHICLE 5,000 5,000 410-0439-686.04-60 UTILITIES 3,804 3,679 3,788 3,788 410-0439-686.04-80 EQUIPMENT 1,017 544 50 50 410-0439-686.04-90 TRAINING & SEMINARS 4,794 4,114 4,548 4,548 410-0439-686.04-91 PRIVATE VEHICLE 407 341 474 474 INN SERVICES 66,740 58,884 366,505 366,505

410-0439-686.07-93 TRANSFER OUT HS ADMIN INN 66,627 98,118 165,231 165,231 410-0439-686.07-94 TRANSFER OUT TO FUND 352 15,560 15,560 TRANSFERS OUT 66,627 98,118 180,791 180,791

TOTAL EXPENDITURE 283,807 448,628 569,012 569,012

NET COST 190,237 45,778

254 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Mental Health Services Account Function Public Assistance Activity Mental Health Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

410-0442-305.50-46 HOUSING DEVELOPMENT 75,000 500,000 500,000 STATE REVENUE 75,000 500,000 500,000

410-0442-399.99-99 BEGINNING FUND BALANCE 70,000 BEGINNING FUND BALANCE 70,000

TOTAL REVENUE 75,000 500,000 570,000

410-0442-695.04-18 PROFESSIONAL SERVICES 5,000 500,000 535,000 SERVICES AND SUPPLIES 5,000 500,000 535,000

410-0442-695.07-87 TRANSFERS OUT 35,000 TRANSFERS OUT 35,000

TOTAL EXPENDITURE 5,000 500,000 570,000

NET COST (70,000)

255 Budget Name: Mental Health Services Act Triage Grant Budget Unit #: 443-0441-689 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This is a 4 year grant for Human Services. The grant is funded by the State Mental Health Services Act Oversight & Accountability Commission as a result of Senate Bill 82, the Investment in Mental Health Wellness Act of 2013. The intent of the grant is to expand the number of mental health personnel available to provide crisis support services that include crisis triage, targeted case management and linkages to services for individuals with mental health illness who require a crisis intervention. Increasing access to crisis stabilization services provides an opportunity to reduce costs associated with expensive inpatient and emergency room care, and to better meet the needs of individuals with mental health conditions in the least restrictive manner possible. The grant term is January 1, 2014 through December 31, 2017. This is the final year for this grant. The State has indicated there will be new funding opportunities available and we expect to apply for that funding.

Requested Changes:

The Department did not renew the Mental Health Services Act Triage Grant, and the budget has been zeroed for FY18/19. Government accounting standards require that the fund remains open for the two years.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Mental Health Triage Grant Function Public Assistance Activity Mental Health

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

443-0441-304.30-00 INTEREST (110) INTEREST (110)

443-0441-305.50-39 TRIAGE GRANT 88,972 STATE REVENUE 88,972

TOTAL REVENUE 88,862

443-0441-689.01-06 ON-CALL SUPERVISOR 3,500 443-0441-689.01-22 SOCIAL WORKER SUPV II 2,721 443-0441-689.01-33 MENTAL HEALTH ASST III 20,956 MH TRIAGE SALARIES 27,177

443-0441-689.02-30 OVERTIME 3,039 443-0441-689.02-40 STAND-BY 718 443-0441-689.02-43 PERS INCENTIVE 710 HOURLY & OTHER COMP 4,467

443-0441-689.03-10 SOCIAL SECURITY 1,820 443-0441-689.03-11 MEDICARE 426 443-0441-689.03-13 MEDICAL/DENTAL/VISION 5,747 443-0441-689.03-14 RETIREMENT-EMPLOYER 3,081 443-0441-689.03-17 LIFE INSURANCE 19 443-0441-689.03-18 SDI 289 443-0441-689.03-19 CASH-CAFETERIA PLAN 507 443-0441-689.03-20 UNFUNDED LIABILITY PYMNT 9,550 BENEFITS 21,439

256 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

443-0441-689.04-18 PROFESSIONAL SERVICES 14,139 SERVICES & SUPPLIES 14,139

443-0441-689.07-90 TF OUT TO MH (ADMIN COST) 2 OTHER FINANCING USES 2

TOTAL EXPENDITURE 67,222 2

NET COST (21,640) 2

257 Budget Name: Social Services Budget Unit #: 001-0501-661 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This budget contains costs for conducting a number of functions on behalf of the State and Federal governments including: adult protective services; in-home supportive services; child welfare services and foster home licensing.

Accomplishments:  Continued Continuum of Care Reform implementation efforts to include Resource Family Approval, Resource Family Recruitment and Retention, Child and Family Teaming, and continued Community Engagement.  Completed the County Self-Assessment and Systems Improvement Plan for Child Welfare Services.  Recruited 21 new Resource Families  Hired and developed a new Family Liaison position.  Hired a Social Worker to increase capacity and services to remote northern areas of county.  Strengthened Adult Services Program to include better data tracking, implementation of housing supports and improving community engagement.  Implemented the Quality Parenting Initiative for Resource and Adoptive families in the community.  Awarded APS Home Safe grant to assist elderly clients in danger of becoming homeless.

Goals & Objectives:  Continued recruitment of, and increased services for, resource families to support children in need of stable placement.  Continued community engagement for Adult’s and Children’s programs with targeted engagement on the North Side of Mariposa County.  Participate in the development and implementation of Children’s and Adult’s System of Care within Agency and community.  Continue to increase the number of approved IHSS providers.

Requested Changes:

Adult protective services and foster parent training are increased to meet the demands of new state mandates. Although the In-Home Supportive Services (IHSS) Maintenance of Effort (MOE) line item is calculated by the State using various factors including hours authorized to recipients of services and the hourly wage paid to the providers and is increased in this budget, the IHSS MOE was reviewed by the State and changes were made to the methodology. The Child Welfare Services (CWS) direct client service item is increased to allow for program growth due to increased need.

Cost allocation is increased based on demand for services from other departments within the County. The increase to the Transfer Out to Human Services is based on the calculation of the staff position allocations and cost sharing to the supporting budget units. Minor adjustments to other line items are requested based on historical trends and expectations for the coming year. This budget unit has no net county cost.

Recommendations:

Final Budget Changes:

Increased realignment transfer in, increased IHSS MOE to match actual, and increased transfer out to HHSA administration for Public Health building improvements.

258 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Social Services Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0501-308.11-00 MISCELLANEOUS REVENUE 285 3,257 MISCELLANEOUS REVENUE 285 3,257

001-0501-309.16-94 TF IN REALIGN FUND 393 474,947 670,746 1,564,969 1,692,373 TRANSFERS IN 474,947 670,746 1,564,969 1,692,373

001-0501-309.17-05 FEDERAL ADMINISTRA (363) 951,633 982,970 1,091,701 1,091,701 001-0501-309.17-06 STATE ADMINISTRA (363) 1,117,429 1,118,222 1,491,590 1,491,590 001-0501-309.17-11 PUBLIC AUTHORITY FUND 411 559,436 603,122 666,420 666,420 001-0501-309.17-29 AAP ADMIN (from 433) 13,095 10,906 19,944 19,944 001-0501-309.17-30 APS ADMIN (from 433) 285,586 254,438 285,585 285,585 001-0501-309.17-31 CAP ADMIN (from 433) 31,710 42,770 82,039 82,039 001-0501-309.17-32 CWS ADMIN (from 433) 890,601 1,255,656 870,700 870,700 001-0501-309.17-50 TRANF IN REALIGN FUND 433 146,512 191,501 541,805 541,805 TRANSFERS IN 3,996,002 4,459,585 5,049,784 5,049,784

TOTAL REVENUE 4,471,234 5,133,588 6,614,753 6,742,157

001-0501-661.01-02 DEPUTY DIR HUMAN SERVICES 97,200 105,293 106,326 106,326 001-0501-661.01-09 PUBLIC HEALTH NURSE 41,854 41,854 001-0501-661.01-10 PROGRAM ADMINISTRATOR 78,395 78,395 001-0501-661.01-25 SOCIAL WORKER SUPERVISOR 272,873 282,224 352,253 352,253 001-0501-661.01-30 SOCIAL WORKER I-II 132,036 168,945 249,011 249,011 001-0501-661.01-31 SOCIAL WORKER III 149,575 206,342 240,251 240,251 001-0501-661.01-32 PROGRAM MANAGER 39,676 39,676 001-0501-661.01-33 SOCIAL WORKER IV 361,992 392,027 476,534 476,534 001-0501-661.01-36 NURSE PRACTITIONER 16,339 001-0501-661.01-38 STAFF SERVCS ANALYST I/II 62,998 69,278 115,351 115,351 001-0501-661.01-39 PROGRAM SPECIALIST I-II 47,813 47,813 001-0501-661.01-50 SYSTEM SUPPORT ANALYST 26,733 27,520 27,790 27,790 001-0501-661.01-63 OFFICE TECHNICIAN 44,143 78,427 98,287 98,287 001-0501-661.01-69 PROGRAM ASSISTANT 4,399 4,399 001-0501-661.01-75 ACCOUNTANT I/II 11,525 12,464 13,245 13,245 001-0501-661.01-76 SENIOR ADMIN ANALYST 14,881 14,881 001-0501-661.01-84 LEGAL SECRETARY 43,769 40,049 46,322 46,322 001-0501-661.01-87 ACCOUNT TECHNICIAN 23,702 23,702 001-0501-661.01-94 SOCIAL SERVICES AIDE 19,940 65,978 76,320 76,320 001-0501-661.01-97 SENIOR ACCOUNT CLERK 20,982 21,600 21,812 21,812 SOCIAL SERV SALARIES 1,260,105 1,470,147 2,074,222 2,074,222

001-0501-661.02-01 EXTRA HELP 36,830 63,092 20,529 20,529 001-0501-661.02-30 OVERTIME 33,479 49,216 35,000 35,000 001-0501-661.02-35 LONGEVITY PAY 2,500 3,125 3,700 3,700 001-0501-661.02-40 STANDBY 20,580 21,023 20,000 20,000 001-0501-661.02-43 PERS INCENTIVES 93,700 93,600 85,980 85,980 HOURLY & OTHER COMP. 187,089 230,056 165,209 165,209

001-0501-661.03-02 GROUP HEALTH FOR RETIREES 88,378 93,616 101,916 101,916 001-0501-661.03-03 UNEMPLOYMENT (171) (653) 001-0501-661.03-04 ACCRUED BENEFITS 3,425 17,065 001-0501-661.03-10 SOCIAL SECURITY 87,515 103,242 132,873 132,873 001-0501-661.03-11 MEDICARE 21,056 25,090 31,076 31,076 001-0501-661.03-13 MEDICAL/DENTAL/VISION 191,690 236,184 348,764 348,764

259 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0501-661.03-14 RETIREMENT-EMPLOYER 149,153 173,893 250,963 250,963 001-0501-661.03-17 LIFE INSURANCE 742 807 1,040 1,040 001-0501-661.03-18 SDI 13,725 16,782 21,563 21,563 001-0501-661.03-19 CASH-CAFETERIA PLAN 41,831 47,727 46,229 46,229 001-0501-661.03-20 UNFUNDED LIABILITY PYMNT 147,499 163,317 217,953 217,953 BENEFITS 744,843 877,070 1,152,377 1,152,377

001-0501-661.04-06 COMMUNICATIONS 10,048 11,548 4,976 4,976 001-0501-661.04-07 POSTAGE 2,468 1,840 1,500 1,500 001-0501-661.04-10 INSURANCE 26,778 42,419 67,673 67,673 001-0501-661.04-13 MAINTENANCE OF BUILDINGS 23 001-0501-661.04-15 MEMBERSHIPS 15,303 15,688 20,000 20,000 001-0501-661.04-17 OFFICE EXPENSE 8,374 13,476 8,000 8,000 001-0501-661.04-18 PROFESSIONAL SERVICES 98,406 97,588 60,000 60,000 001-0501-661.04-19 ADULT PROTECTIVE SERVICES 18,225 10,870 15,000 15,000 001-0501-661.04-23 CAPIT 31,709 51,323 50,329 50,329 001-0501-661.04-28 CHILD DEATH REVIEW TEAM 600 600 001-0501-661.04-32 CWS PROJECT CAT & SM 6,300 6,615 7,000 7,000 001-0501-661.04-34 IHSS MOE 524,943 541,220 600,000 670,744 001-0501-661.04-36 CWS/DIRECT CLIENT SERVICE 139,746 149,539 100,000 100,000 001-0501-661.04-37 CWS PURCHASED SERVICES 124 148 001-0501-661.04-39 ILS PROGRAMS 7,910 6,877 20,000 20,000 001-0501-661.04-40 GENERAL FUND ADVANCE 500,000 500,000 001-0501-661.04-46 FAMILY PRESERVATION 15,000 15,049 10,236 10,236 001-0501-661.04-50 COUNTY VEHICLE EXPENSE 29,075 37,708 20,000 20,000 001-0501-661.04-62 COUNTY ONLY/NON GA 28,444 195,199 100,000 100,000 001-0501-661.04-75 COST ALLOCATION 89,958 5,348 111,526 111,526 001-0501-661.04-80 EQUIPMENT 5,052 5,000 5,000 001-0501-661.04-81 SOFTWARE 1,230 11,061 11,544 11,544 001-0501-661.04-88 FUEL EXPENSE 18,055 19,930 12,000 12,000 001-0501-661.04-90 TRAINING & SEMINARS 28,165 34,490 30,000 30,000 001-0501-661.04-91 PRIVATE VEHICLE USE 12,378 13,663 10,000 10,000 SOCIAL SERV. SERVICES 1,112,639 1,286,674 1,765,384 1,836,128

001-0501-661.07-91 TRANSFER OUT 79,728 TRANSFERS OUT 79,728

001-0501-661.09-10 TO HUMAN SERVICES 0507 1,166,562 1,189,914 1,457,561 1,514,221 INTRAFUND TRANSFERS 1,166,562 1,189,914 1,457,561 1,514,221

TOTAL EXPENDITURE 4,471,238 5,133,589 6,614,753 6,742,157

NET COST 4 1

260 Budget Name: Family Preservation Budget Unit #: 328-0503-663 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This is a grant funded program operated by the Human Services Department and provides funding for contracts for services to promote family preservation.

Requested Changes:

Revenue from the State Community Based Child Abuse Prevention Grant is based on allocation information received from the State. Funding from the Realignment Social Services Fund is requested this year to carry out the anticipated program activities. The requested amount in the Family Resource Programs is for child abuse prevention activities, while the Transfers Out line item represents funding transferred to the Children’s Trust Fund (#374) for Child Abuse Prevention Council activities. This budget has no net county cost.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Family Preservation Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

328-0503-304.30-00 INTEREST 25 (18) 10 10 INTEREST 25 (18) 10 10

328-0503-306.72-31 FAMILY PRESERVATION 30,120 30,055 30,055 30,055 FEDERAL REVENUE 30,120 30,055 30,055 30,055

328-0503-399.99-99 BEGINNING FUND BALANCE 1,505 1,481 BEGINNING FUND BALANCE 1,505 1,481

TOTAL REVENUE 30,145 30,037 31,570 31,546

328-0503-663.04-33 FAMILY RESOURCE PROGRAMS 27,451 10,677 11,033 11,009 FAMILY PRESERV SERVICES 27,451 10,677 11,033 11,009

328-0503-663.07-87 TRANSFERS OUT 9,432 19,459 20,537 20,537 TRANSFERS OUT 9,432 19,459 20,537 20,537

TOTAL EXPENDITURE 36,883 30,136 31,570 31,546

NET COST 6,738 99

261 Budget Name: HUD Continuum of Care Budget Unit #: 352-0505-665 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

The Continuum of Care (CoC) Program funds were awarded to the County to provide permanent housing services and supports up to six individuals with disabilities related to mental illness or physical/medical illnesses. The goal of the program is to stabilize individuals in housing and to avoid the unnecessary use of higher levels of care.

Accomplishments:

 Supported seven individuals in permanent supportive housing programs, with two moving on to other permanent independent living.  Provided supportive Case Management to the residents.  Established good collaboration with community partners.  Increased linkages to greater resources such as Whole Person Care, SUD services and IHSS.  Streamlined the intake process and determination for permanent supportive housing.

Goals & Objectives:

 Continue to stay at full capacity and provide supportive services to individuals in program.  Seek other resources to expand permanent supportive housing programs for the community.

Requested Changes:

Revenue is requested based on the availability of federal grants and a transfer in from the Mental Health Services Act Fund (410). Appropriations are requested based on the availability of revenues and demand for services.

Last year’s HUD Continuum of Care (CoC) grant was renewed at the same federal funding amount. Matching MHSA revenue increased slightly in accordance with the approved grant application.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit HUD Continuum of Care Function Public Assistance Activity Continuum of Care

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

352-0505-308.17-01 HUD GRANT FUNDS 35,051 54,858 62,240 62,240 MISCELLANEOUS REVENUE 35,051 54,858 62,240 62,240

352-0505-309.16-00 TRANSFERS IN 15,560 15,560 TRANSFERS IN 15,560 15,560

352-0505-399.99-99 BEGINNING FUND BALANCE (5,183) BEGINNING FUND BALANCE (5,183)

TOTAL REVENUE 35,051 54,858 77,800 72,617

262 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

352-0505-665.04-18 PROFESSIONAL SERVICES 75,300 70,117 352-0505-665.04-21 CONTRACTED SERVICES 26,723 60,041 CONTINUUM OF CARE SERVICE 26,723 60,041 75,300 70,117

352-0505-665.07-87 TRANSFERS OUT 2,500 2,500 2,500 2,500 TRANSFERS OUT 2,500 2,500 2,500 2,500

TOTAL EXPENDITURE 29,223 62,541 77,800 72,617

NET COST (5,828) 7,683

263 Budget Name: Social Service Programs Budget Unit #: 001-0506-671 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

The Social Services Programs budget provides for cash assistance payments made to needy individuals and families, costs for foster care placements, adoption assistance payments, and costs for the In-Home Supportive Services program.

Requested Changes:

The Miscellaneous Revenue lines represent various repayment categories for Assistance Programs. The Transfers In lines reflect funding from State, Federal and Realignment sources and are budgeted based on current caseload demands. Minor adjustments to services/supplies are requested based on historical trends and expectations for the coming year. This budget has no net county cost.

Recommendations:

The budget is submitted as requested.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Aid Programs Function Public Assistance Activity Aid Programs

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0506-308.11-00 MISCELLANEOUS REVENUE 22 001-0506-308.11-02 FOSTERCARE REPAYMENTS 21,647 4,099 2,500 2,500 001-0506-308.11-04 GA/GR REPAYMENTS 19,253 25,618 10,000 10,000 001-0506-308.11-06 CALWORKS REPAYMENTS 8,903 5,755 7,500 7,500 MISCELLANEOUS REVENUE 49,803 35,494 20,000 20,000

001-0506-309.15-01 EAFC ASSIST FROM 433 5,677 14,238 14,238 TRANSFERS IN 5,677 14,238 14,238

001-0506-309.16-94 TF IN REALIGN FUND 393 108,837 104,180 111,950 111,950 TRANSFERS IN 108,837 104,180 111,950 111,950

001-0506-309.17-03 FEDERAL ASSISTANCE (363) 747,802 666,456 748,648 748,648 001-0506-309.17-04 STATE ASSISTANCE (363) 736,625 738,871 575,662 575,662 001-0506-309.17-34 THP PLUS (from 433) 44,950 82,977 57,133 57,133 001-0506-309.17-35 AAP ASST (from 433) 181,514 183,071 187,264 187,264 001-0506-309.17-36 FC ASST (from 433) 232,623 188,370 226,114 226,114 001-0506-309.17-37 CWKS MOE (from 433) 44,338 001-0506-309.17-54 TF IN REALIGN FUND 433 64,210 75,079 73,296 73,296 001-0506-309.17-74 CWKS CHILD POVERTY (394) 174,103 201,009 184,061 184,061 TRANSFERS IN 2,226,165 2,135,833 2,052,178 2,052,178

TOTAL REVENUE 2,384,805 2,281,184 2,198,366 2,198,366

001-0506-671.05-01 CAL WORKS 1,219,823 1,134,721 1,018,162 1,018,162 001-0506-671.05-04 FOSTER CARE 518,888 449,699 446,116 446,116 001-0506-671.05-06 ADOPTION ASSISTANCE 399,436 354,670 374,529 374,529 001-0506-671.05-07 GENERAL ASSISTANCE 80,840 97,231 90,927 90,927

264 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0506-671.05-09 INDIGENT BURIALS 1,816 700 001-0506-671.05-12 KINSHIP GUARDIAN ASSIST 101,266 110,352 118,977 118,977 001-0506-671.05-13 THP - PLUS 44,950 82,977 57,133 57,133 001-0506-671.05-14 ARC 2,113 7,363 11,866 11,866 001-0506-671.05-15 ASSIST WINS STATE 8,837 7,424 8,570 8,570 001-0506-671.05-16 ASSIST LIHEAP STATE 4,361 3,654 4,624 4,624 001-0506-671.05-26 EAFC ASSISTANCE 25,900 47,462 47,462 001-0506-671.05-54 CLIENT REFUNDS 853 157 10,000 10,000 001-0506-671.05-55 COUNTY RELIEF NON GR 1,623 6,337 10,000 10,000 AID PROGRAMS OTHER CHARGE 2,384,806 2,281,185 2,198,366 2,198,366

TOTAL EXPENDITURE 2,384,806 2,281,185 2,198,366 2,198,366

NET COST 1 1

265 Budget Name: Human Services Administration Budget Unit #: 001-0507-672 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This administrative division’s purpose is to direct and account for all divisions and programs administered by the Health and Human Services Agency. The division ensures that programs are providing services within budgetary limitations and for the purposes intended. This budget receives reimbursement from other Health and Human Services divisions to provide administrative/overhead services, infrastructure maintenance and professional services.

Accomplishments:  Consolidated into a Health and Human Services Agency through the development of a new organizational structure and administrative processes to support the integration of administrative functions.  Created a contract deliverable process to ensure partners are meeting contract obligations.  Completed year 3 of the 5 year technology replacement and vehicle replacement plans.  Conducted 276 unique training sessions (7,594 training hours).

Goals & Objectives:  Develop Policies and Procedures for new HHSA Organization.  Develop a communication plan to maximize staff and community awareness of programs.  Develop individualized training programs by employee to increase retention.  Increase the internal capacity for HR functions including recruitment, hiring, performance management and retention efforts.  Increase the capacity of the department to evaluate existing programs through the use of a Director’s Action Working Group.

Requested Changes:

Miscellaneous revenues include refunds from the Board of Equalization. Funding received through transfers from other Human Services divisions are adjusted based on the level of administrative/overhead support provided to the respective divisions.

Salaries and benefits are adjusted to include a reallocation of management and clerical staff, new positions approved by the Board during the previous fiscal year, and Board-approved reclassifications. Office expense is decreased based on actual usage, as well as technological needs. Professional services are increased for developmental training. The fixed asset line for vehicles is budgeted to replace three vehicles. Reimbursements from other Human Services General Fund budgets are included in the Intrafund Transfers line items and are adjusted based on the calculated ratio of staff in those units. This budget has no net county cost.

Recommendations:

Rent from Child Support Services was reintroduced to the budget.

Final Budget Changes:

Transfers in to cover new Public Health building renovations. Reduced Child Support Services rent for the last five months of the fiscal year and reduced utilities to balance the account. Shifted salaries from Admin Analyst I to Admin Analyst II.

266 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Human Services Admin Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0507-306.72-91 FEMA 270 179 190 190 FEDERAL REVENUE 270 179 190 190

001-0507-307.88-01 RENT MOTHER LODE JOB TR 19,926 19,926 19,926 19,926 HUMAN SERVICES 19,926 19,926 19,926 19,926

001-0507-308.01-13 HS BLDG MAINT FUND 8,984 MISCELLANEOUS REVENUE 8,984

001-0507-308.11-00 MISCELLANEOUS REVENUE 5,675 001-0507-308.11-54 SC HOUSING 9,407 420 MISCELLANEOUS REVENUE 9,407 6,095

001-0507-309.16-00 TRANSFERS IN 2,500 2,500 20,500 20,500 001-0507-309.16-63 FROM FUND 449 29,642 29,642 29,642 29,642 001-0507-309.16-84 FROM FUND 410/MH SERV ACT 708,801 801,399 1,108,050 1,150,190 TRANSFERS IN 740,943 833,541 1,158,192 1,200,332

001-0507-309.17-22 FROM CHILD SUPPORT - RENT 52,450 52,450 52,450 41,700 TRANSFERS IN 52,450 52,450 52,450 41,700

TOTAL REVENUE 831,980 912,191 1,230,758 1,262,148

001-0507-672.01-01 HUMAN SERVICES DIRECTOR 126,974 126,974 126,974 126,974 001-0507-672.01-02 HUMAN SERVICES ASST DIREC 111,076 116,152 117,293 117,293 001-0507-672.01-05 ADMINISTRATIVE ANALYST I 173,327 195,183 223,428 86,075 001-0507-672.01-06 DEPUTY DIRECTOR ADMIN SVC 88,250 88,250 001-0507-672.01-07 DIRECTOR OF HUMAN SVCS 120,299 120,299 001-0507-672.01-09 ADMINISTRATIVE ANALYST II 137,353 001-0507-672.01-10 HEALTH OFFICER 191,250 191,250 001-0507-672.01-11 DIRECTOR OF HEALTH SERVIC 120,299 120,299 001-0507-672.01-16 PHE RESPONSE COORDINATOR 8,337 8,337 001-0507-672.01-20 NETWORK ADMINISTRATOR 83,003 70,660 001-0507-672.01-21 PC TECHNICIAN 46,378 50,160 001-0507-672.01-30 SOCIAL WORKER I-IV 56,701 70,876 27,563 27,563 001-0507-672.01-31 MENTAL HEALTH ASST II 1,773 001-0507-672.01-32 SOCIAL WORKER SUPV I 17,561 15,731 33,352 33,352 001-0507-672.01-36 PROGRAM SPECIALIST 23,906 23,906 001-0507-672.01-38 STAFF SERVCS ANALYST I/II 13,647 94,664 94,664 001-0507-672.01-44 STAFF DEVELOPMENT COORD 34,570 47,933 47,933 001-0507-672.01-50 SYSTEM SUPPORT ANALYST HS 53,436 55,039 55,580 55,580 001-0507-672.01-61 MAINT WORKER FACIL III 10,660 10,977 11,084 11,084 001-0507-672.01-62 OFFICE TECH SUPERVISOR 43,788 58,032 58,602 58,602 001-0507-672.01-63 OFFICE TECHNICIAN 98,629 113,854 53,269 53,269 001-0507-672.01-68 EXECUTIVE ASSISTANT 56,196 60,777 62,883 62,883 001-0507-672.01-79 MAINT WORKER FACIL II 21,800 61,705 64,436 64,436 001-0507-672.01-81 MAINTENANCE WORKER I 32,552 36,970 36,970 001-0507-672.01-87 ACCOUNTANT II 47,671 52,461 001-0507-672.01-88 ACCOUNT TECH I/II 75,776 71,758 001-0507-672.01-91 SENIOR ADMIN ANALYST 211,975 193,862 219,705 219,705 001-0507-672.01-95 ACCOUNT CLERK II 32,155 32,155 001-0507-672.01-96 SENIOR OFFICE ASSISTANT 162,254 144,383 166,452 166,452 001-0507-672.01-97 SENIOR ACCOUNT CLERK 36,230 39,185 41,548 41,548

267 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0507-672.01-99 OFFICE ASSISTANT II 130,525 134,378 157,008 157,008 HUMAN SERVICES SALARIES 1,610,159 1,678,490 2,183,240 2,183,240

001-0507-672.02-01 EXTRA HELP 28,924 19,387 001-0507-672.02-30 OVERTIME 6,019 17,668 12,500 12,500 001-0507-672.02-35 LONGEVITY 3,688 3,938 3,375 3,375 001-0507-672.02-40 STANDBY 918 001-0507-672.02-43 INCENTIVE PAY 5,985 7,980 001-0507-672.02-45 OUT OF CLASS PAY 3,858 490 490 HOURLY & OTHER COMP 44,616 53,749 16,365 16,365

001-0507-672.03-02 GROUP HEALTH FOR RETIREES 52,269 52,257 55,540 55,540 001-0507-672.03-03 UNEMPLOYMENT 3,853 1,283 001-0507-672.03-04 ACCRUED BENEFITS 14,301 12,961 001-0507-672.03-10 SOCIAL SECURITY 104,330 110,008 132,421 132,421 001-0507-672.03-11 MEDICARE 25,028 26,189 32,111 32,111 001-0507-672.03-13 MEDICAL/DENTAL/VISION 219,342 240,008 347,137 347,137 001-0507-672.03-14 RETIREMENT-EMPLOYER 177,918 186,308 234,682 234,682 001-0507-672.03-17 LIFE INSURANCE 1,091 1,090 1,315 1,315 001-0507-672.03-18 SDI 14,905 16,463 18,966 18,966 001-0507-672.03-19 CASH-CAFETERIA PLAN 73,802 76,701 58,582 58,582 001-0507-672.03-20 UNFUNDED LIABILITY PYMNT 155,986 213,713 245,841 245,841 BENEFITS 842,825 936,981 1,126,595 1,126,595

001-0507-672.04-06 COMMUNICATIONS 36,229 49,553 43,300 43,300 001-0507-672.04-07 POSTAGE 3,479 2,290 4,500 4,500 001-0507-672.04-10 INSURANCE 44,547 36,574 44,853 44,853 001-0507-672.04-12 MAINTENANCE OF EQUIPMENT 23,406 12,495 7,000 62,000 001-0507-672.04-13 MAINTENANCE OF BUILDINGS 46,301 49,910 32,000 32,000 001-0507-672.04-15 MEMBERSHIPS 2,232 1,935 1,350 1,350 001-0507-672.04-17 OFFICE EXPENSE 38,884 77,467 70,877 70,877 001-0507-672.04-18 PROFESSIONAL SERVICES 224,887 195,129 120,000 120,000 001-0507-672.04-25 FAIR BOOTH 251 2,283 3,500 3,500 001-0507-672.04-29 PUBLICATIONS/LEGAL NOTICE 1,085 1,500 1,500 001-0507-672.04-30 RENTS/LEASES OF EQUIPMENT 1,999 3,484 2,200 2,200 001-0507-672.04-31 RENTS & LEASES-BUILDINGS 1,199,162 1,229,351 1,249,800 1,249,800 001-0507-672.04-35 SC HOUSING 9,407 420 001-0507-672.04-37 PURCHASED SERVICES 29,718 8,064 14,000 14,000 001-0507-672.04-50 COUNTY VEHICLE EXPENSE 7,462 9,308 15,000 15,000 001-0507-672.04-60 UTILITIES 151,503 137,679 152,450 141,700 001-0507-672.04-63 ROSE BLDG EXPENSE(NOT FA) 45,000 001-0507-672.04-71 COPIER EXPENSE 51,027 54,607 40,000 40,000 001-0507-672.04-75 COST ALLOCATION 177,194 245,440 247,296 247,296 001-0507-672.04-80 EQUIPMENT 94,268 36,079 100,000 100,000 001-0507-672.04-81 SOFTWARE 15,736 49,741 27,550 27,550 001-0507-672.04-88 FUEL EXPENSE 3,562 2,915 7,500 7,500 001-0507-672.04-90 TRAINING & SEMINARS 27,322 33,682 35,000 35,000 001-0507-672.04-91 PRIVATE VEHICLE USE 2,306 3,827 2,500 2,500 HUMAN SERVICES SERVICES 2,190,882 2,243,318 2,222,176 2,311,426

001-0507-672.06-30 IMPROVEMENTS - ROSE BLDG 100,000 001-0507-672.06-40 VEHICLES 163,978 76,693 110,000 110,000 001-0507-672.06-45 ADA SHOWER TRAILER 47,369 001-0507-672.06-46 SHELTER TENTS 20X40 30,520 FIXED ASSETS 163,978 154,582 110,000 210,000

001-0507-672.07-87 TRANSFERS OUT 13,596 TRANSFERS OUT 13,596

001-0507-672.08-82 PRIOR PERIOD ADJUSTMENT (686) SPECIAL ITEMS (686)

268 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0507-672.09-10 SOCIAL SERV ALLOCATION (1,166,562) (1,189,914) (1,457,561) (1,514,221) 001-0507-672.09-12 BEHAVIORAL HEALTH ALLOC (1,129,637) (1,163,690) (1,118,879) (1,156,299) 001-0507-672.09-13 EMPLOYMENT & COMM SERVICE (1,639,901) (1,707,868) (1,709,727) (1,766,387) 001-0507-672.09-14 ALCOHOL & DRUG ALLOCATION (83,694) (107,051) (141,452) (148,572) INTRAFUND TRANSFERS (4,019,794) (4,168,523) (4,427,619) (4,585,479)

TOTAL EXPENDITURE 831,980 912,193 1,230,757 1,262,147

NET COST 2 (1) (1)

269 Budget Name: Incentives Social Services Budget Unit #: 362-0509-667 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Funding is earned by the County for meeting and exceeding State standards in certain social services programs and can be used to offset the costs of certain social service expenditures.

Requested Changes:

The Transfer In line reflects possible collection of Social Service funds repaid to the department that cannot be identified to a particular program. The Miscellaneous Expense line item is based on available funding and to balance the fund.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Incentives Social Services Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

362-0509-309.16-00 TRANSFERS IN 5,162 2,496 1,200 1,200 TRANSFERS IN 5,162 2,496 1,200 1,200

362-0509-399.99-99 BEGINNING FUND BALANCE 15,528 16,540 BEGINNING FUND BALANCE 15,528 16,540

TOTAL REVENUE 5,162 2,496 16,728 17,740

362-0509-667.04-16 MISCELLANEOUS EXPENSE 16,728 17,740 SERVICES & SUPPLIES 16,728 17,740

TOTAL EXPENDITURE 16,728 17,740

NET COST (5,162) (2,496)

270 Budget Name: Veterans Services Budget Unit #: 001-0510-701 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Operating under the Health & Human Services Agency, Community Services Division, the Veterans Service Officer is the advocate for all county veterans, dependents, and their survivors ensuring receipt of all entitled benefits under State and Federal regulations. The Veterans Service Officer counsels veterans on their rights, ensures that all claims and evidence has been properly and timely filed with the appropriate agency, intervenes with agencies on behalf of the client, and assists with medical services through the Department of Veterans Affairs (VA) and VA Medical facilities.

Requested Changes:

Changes to revenue received from the Veterans Affairs are based on actuals of the prior year. Salaries, benefits, and insurance incrementally increase annually. There are no other significant changes to the Veterans Service budget for FY 2019-20.

Recommendations:

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Veteran Services Function Public Assistance Activity Veteran Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0510-305.59-01 VETERANS' AFFAIRS 15,113 27,450 15,113 15,113 VETERANS' AFFAIRS 15,113 27,450 15,113 15,113

TOTAL REVENUE 15,113 27,450 15,113 15,113

001-0510-701.01-01 COMMUNITY SERV DIRECTOR 7,973 7,973 001-0510-701.01-32 PROGRAM MANAGER 5,922 5,922 VETERANS SERV. SALARIES 7,973 7,973 5,922 5,922

001-0510-701.02-01 EXTRA HELP 24,308 25,631 29,963 29,963 001-0510-701.02-30 OVERTIME PAY 282 HOURLY & OTHER COMP. 24,590 25,631 29,963 29,963

001-0510-701.03-02 GROUP HEALTH FOR RETIREES 9,000 4,050 624 624 001-0510-701.03-10 SOCIAL SECURITY 530 537 289 289 001-0510-701.03-11 MEDICARE 482 488 68 68 001-0510-701.03-13 MEDICAL/DENTAL/VISION 914 920 1,199 1,199

271 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0510-701.03-14 RETIREMENT-EMPLOYER 881 885 547 547 001-0510-701.03-17 LIFE INSURANCE 11 11 6 6 001-0510-701.03-18 SDI 86 49 49 001-0510-701.03-19 CASH-CAFETERIA PLAN 580 596 001-0510-701.03-20 UNFUNDED LIABILITY PYMNT 774 842 971 971 BENEFITS 13,172 8,415 3,753 3,753

001-0510-701.04-06 COMMUNICATIONS 1,464 1,454 1,725 1,725 001-0510-701.04-10 INSURANCE 601 619 655 655 001-0510-701.04-12 MAINTENANCE OF EQUIPMENT 3,475 3,475 001-0510-701.04-15 MEMBERSHIPS 2,000 2,000 2,000 2,000 001-0510-701.04-17 OFFICE EXPENSE 109 176 300 300 001-0510-701.04-60 UTILITIES 155 146 400 400 001-0510-701.04-71 COPIER EXPENSE 169 1,013 250 250 001-0510-701.04-90 TRAINING & SEMINARS 3,380 3,843 4,000 4,000 001-0510-701.04-91 PRIVATE VEHICLE USE 846 697 1,100 1,100 VETERANS SERV. SERVICES 8,724 9,948 13,905 13,905

TOTAL EXPENDITURE 54,459 51,967 53,543 53,543

NET COST 39,346 24,517 38,430 38,430

272 Budget Name: Housing Development Budget Unit #: 330-0511-903 Department: Administration Department Head: Dallin Kimble

Program Description:

This budget accounts for Community Development Block Grant (CDBG) funded projects under the County’s re-use plan for Housing Rehabilitation. Although this grant is now closed, the Program Income (PI) funds remain active. The County recently approved a Program Income Reuse Plan, which includes these funds, and will operate a Revolving Loan Fund to administer housing-rehabilitation loans as specified in Housing and Community Development (HCD’s) original grand guidelines.

Recommendation:

This budget was created in the recommended budget.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Housing Development Function Public Assistance Activity Other Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

330-0511-304.30-00 INTEREST 1,223 2,508 1,800 1,800 INTEREST 1,223 2,508 1,800 1,800

330-0511-308.27-12 LOAN SETTLEMENT 47,650 MISC REV - HOUSING DEVEL 47,650

330-0511-399.99-99 BEGINNING FUND BALANCE 167,454 168,337 BEGINNING FUND BALANCE 167,454 168,337

TOTAL REVENUE 1,223 50,158 169,254 170,137

330-0511-901.04-18 PROFESSIONAL SERVICES 169,254 170,137 CDBG SERVICES 169,254 170,137

TOTAL EXPENDITURE 169,254 170,137

NET COST (1,223) (50,158)

273 Budget Name: Children’s Trust Budget Unit #: 374-0515-674 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was originally established in the 1980s from grant revenues. In recent years funding is from a portion of the money received from the filing of birth and death certificates, and the sale of special kids license plates through the Department of Motor Vehicles. This funding is utilized by Mariposa Safe Families to provide special projects that benefit young children.

Requested Changes:

Revenues are budgeted based on preliminary estimates from State sources and actual receipts from the prior year. The Transfer In line includes funds from the Family Preservation Fund (328) to meet the required minimum funding level for community-based child abuse prevention needs and to support Child Abuse Prevention Council (CPAC) activities. Appropriations are adjusted to correspond with available revenue and the estimated year-end fund balance.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Children's Trust Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

374-0515-304.30-00 INTEREST 59 (71) (25) (25) INTEREST 59 (71) (25) (25)

374-0515-305.67-18 KIDS PLATE-HEALTH/SAFETY 289 266 STATE REVENUE 289 266

374-0515-307.95-05 BIRTH CERTIFICATE FEES 432 432 500 500 RECORDING FEES 432 432 500 500

374-0515-309.16-00 TRANSFERS IN 9,432 19,459 20,537 20,537 TRANSFERS IN 9,432 19,459 20,537 20,537

374-0515-399.99-99 BEGINNING FUND BALANCE 678 826 BEGINNING FUND BALANCE 678 826

TOTAL REVENUE 10,212 20,086 21,690 21,838

374-0515-674.04-38 CHILD ABUSE-MISCELLANEOUS 21,846 20,000 21,690 21,838 SPECIAL DEPARMENTAL EXP 21,846 20,000 21,690 21,838

TOTAL EXPENDITURE 21,846 20,000 21,690 21,838

NET COST 11,634 (86)

274 Budget Name: Senior Nutrition C-1 Budget Unit #: 342-0517-714 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

In continuing collaboration with Area 12 Agency on Aging, the Health & Human Services Agency, Community Services Division, conforms to and promotes the Older Americans Act ensuring the minimum of one-third of the daily nutritional requirements for meals are met and promotes senior educational & nutritional programs, which assist our county senior citizens in maintaining healthy dietary practices.

The Senior Nutrition Title III C-1 Congregate Meals program provides high quality, nutritionally balanced, and affordable meals to seniors, sixty years of age and over, and to their spouses at any age. Meals are served five days a week, Monday through Friday (except county holidays) at noon in a social environment at the Mariposa Senior Activity Center.

Program Accomplishments:  Increased Congregate Meals program participation through continued community outreach even as state and national numbers have been constant.  Ability for seniors to age in place and come to a social setting for a meal service that provides at least 1/3 of the recommended daily allowance of nutrients.  Continued promotion and support of independent living for as long as safely possible.

Program Goals & Objectives:  Projected to continue to increase meal service during the 2019-2020 fiscal year.  Continue to provide a safe and secure social atmosphere to seniors on a daily basis.

Requested changes:

Revenues in the C-1 Congregate nutrition program will remain equivalent as projected by Area 12 Agency on Aging for the proposed 2019-2020 fiscal year.

Recommendations:

275 Budget Name: Senior Nutrition C-2 Budget Unit #: 342-0518-715 Department: Health & Human Services Agency Department Head: Chevon Kothari

Program Description:

The Senior Nutrition Title III C-2 Home Delivered Meals program under the Health & Human Services Agency, Community Services Division, provides high quality, nutritionally balanced, and affordable meals to home-bound seniors, sixty years of age and over, and to their spouses at any age.

Hot meals are delivered by volunteers or staff five days a week, Monday through Friday (except county holidays), to those seniors who are within a three and a half (3.5) mile radius of the Nutrition Site. Seniors living in serviceable outlying areas receive meals through the frozen meals program, which may be delivered every two weeks or once a week, depending on freezer capacity.

Program Accomplishments:

 Ability for homebound seniors to age in place with the delivery of meal services that provide at least 1/3 of the recommended daily allowance of nutrients.  Continued promotion of independent living for as long as safely possible.

Program Goals & Objectives:  Increase awareness of the Home Delivered Meals program for home-bound, frail seniors through community outreach.  Continued ability for frail, home-bound seniors to age in place with quality home-delivered meal services.

Requested changes:

Revenues in the C-2 Home Delivered Meals nutrition program will remain equivalent as projected by Area 12 Agency on Aging for the proposed 2019-2020 fiscal year.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

No changes were made to the Recommended Budget.

276 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Senior Nutrition C-1 Function Public Assistance Activity Other Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

342-0517-305.74-06 AREA 12 GRANT C-1 23,172 35,967 35,090 35,090 342-0517-305.74-13 AREA 12 OTO FUNDS C-1 112 3,539 342-0517-305.74-28 C-1 CONG NSIP OTO 4,093 975 STATE REVENUE 27,377 40,481 35,090 35,090

342-0517-306.72-37 NSIP REIMBURSEMENT C-1 7,108 6,794 7,108 7,108 FEDERAL REVENUE 7,108 6,794 7,108 7,108

342-0517-308.25-03 SEN NUTR DONATIONS C-1 25,222 23,876 22,500 22,500 342-0517-308.25-05 DONOR CONTRIBUTIONS C-1 3,189 342-0517-308.25-06 DONATIONS-OTHER 1,853 2,682 1,650 1,650 342-0517-308.25-12 DONATIONS/REFUND ITEMS 631 342-0517-308.25-14 PIONEER 1% RECEIPTS 571 868 600 600 SENIOR PROG MISC REVENUE 31,466 27,426 24,750 24,750

342-0517-309.16-00 TRANSFERS IN 94,515 93,837 115,588 115,588 TRANSFERS IN 94,515 93,837 115,588 115,588

TOTAL REVENUE 160,466 168,538 182,536 182,536

342-0517-714.01-01 COMMUNITY SERV DIRECTOR 10,416 10,416 342-0517-714.01-03 COOK SUPERVISOR 17,466 18,884 18,168 18,168 342-0517-714.01-32 PROGRAM MANAGER 7,698 7,698 342-0517-714.01-69 PROGRAM ASSISTANT I/II 6,292 6,477 6,540 6,540 342-0517-714.01-80 KITCHEN ASSISTANT 70% 12,301 12,186 14,764 14,764 342-0517-714.01-91 SENIOR ADMIN ANALYST 692 692 SEN NUTR SALARIES C-1 46,475 47,963 47,862 47,862

342-0517-714.02-01 EXTRA HELP 3,039 3,903 7,500 7,500 342-0517-714.02-35 LONGEVITY PAY 621 621 618 618 HOURLY & OTHER COMP C-1 3,660 4,524 8,118 8,118

342-0517-714.03-02 GROUP HEALTH FOR RETIREES 2,595 1,107 1,137 1,137 342-0517-714.03-04 ACCRUED BENEFITS 119 1,934 342-0517-714.03-10 SOCIAL SECURITY 2,662 2,904 2,602 2,602 342-0517-714.03-11 MEDICARE 669 732 609 609 342-0517-714.03-13 MEDICAL/DENTAL/VISION 15,419 15,965 16,390 16,390 342-0517-714.03-14 RETIREMENT-EMPLOYER 5,203 5,392 5,236 5,236 342-0517-714.03-17 LIFE INSURANCE 53 53 47 47 342-0517-714.03-18 SDI 352 497 475 475 342-0517-714.03-19 CASH-CAFETERIA PLAN 1,022 1,130 438 438 342-0517-714.03-20 UNFUNDED LIABILITY PYMNT 4,403 5,326 6,109 6,109 BENEFITS 32,497 35,040 33,043 33,043

342-0517-714.04-06 COMMUNICATIONS 1,518 1,619 1,641 1,641 342-0517-714.04-10 INSURANCE 8,429 2,478 1,132 1,132 342-0517-714.04-12 MAINTENANCE OF EQUIPMENT 2,596 1,526 1,400 1,400 342-0517-714.04-13 MAINTENANCE OF BUILDINGS 214 412 400 400

277 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

342-0517-714.04-15 SENR NUTR SVC MEMBERSHIPS 93 130 135 135 342-0517-714.04-17 OFFICE EXPENSE 734 923 1,000 1,000 342-0517-714.04-28 AREA 12 ACCESS FEE (SAMS) 410 440 440 440 342-0517-714.04-31 RENTS & LEASES-BUILDINGS 13,319 13,819 16,223 16,223 342-0517-714.04-33 RAW FOOD 43,231 50,446 50,992 50,992 342-0517-714.04-35 FOOD SERVICE SUPPLIES 3,395 4,499 3,250 3,250 342-0517-714.04-36 CLEANING/JANITORIAL SUPPL 3,397 3,740 3,500 3,500 342-0517-714.04-39 MARKETING EXPENSE 400 400 342-0517-714.04-50 COUNTY VEHICLE EXPENSE 600 600 342-0517-714.04-60 UTILITIES 5,919 6,260 6,300 6,300 342-0517-714.04-70 NSF CHECK CHARGES 10 342-0517-714.04-71 COPIER EXPENSE 2,112 2,023 2,250 2,250 342-0517-714.04-80 EQUIPMENT 142 2,967 2,800 2,800 342-0517-714.04-88 FUEL EXPENSE 183 501 200 200 342-0517-714.04-90 TRAINING & SEMINARS 504 413 750 750 342-0517-714.04-91 PRIVATE VEHICLE USE 95 181 100 100 SEN NUTR SERVICES C-1 86,301 92,377 93,513 93,513

TOTAL EXPENDITURE 168,933 179,904 182,536 182,536

NET COST 8,467 11,366

278 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Senior Nutrition C-2 Function Public Assistance Activity Other Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

342-0518-305.62-40 AREA 12 GRANT C-2 12,306 19,092 16,544 16,544 STATE REVENUE 12,306 19,092 16,544 16,544

342-0518-305.74-13 AREA 12 OTO FUNDS C-1 52 2,521 342-0518-305.74-31 C-2 HOME DEL REG NSIP OTO 161 393 STATE REVENUE 213 2,914

342-0518-306.72-07 NSIP REIMBURSMENT C-2 3,802 4,348 3,802 3,802 FEDERAL REVENUE 3,802 4,348 3,802 3,802

342-0518-308.25-02 SEN NUTR DONATIONS C-2 11,921 13,862 9,600 9,600 342-0518-308.25-04 DONOR CONTRIBUTIONS C-2 3,189 SENIOR PROG MISC REVENUE 15,110 13,862 9,600 9,600

342-0518-309.16-00 TRANSFERS IN 82,353 72,759 87,202 87,202 TRANSFERS IN 82,353 72,759 87,202 87,202

TOTAL REVENUE 113,784 112,975 117,148 117,148

342-0518-715.01-01 COMMUNITY SERV DIRECTOR 7,612 7,612 342-0518-715.01-03 COOK SUPERVISOR 8,415 8,919 8,748 8,748 342-0518-715.01-32 PROGRAM MANAGER 5,922 5,922 342-0518-715.01-69 PROGRAM ASSISTANT I/II 12,672 13,045 13,173 13,173 342-0518-715.01-80 KITCHEN ASSISTANT 70% 5,942 5,756 6,767 6,767 342-0518-715.01-91 SENIOR ADMIN ANALYST 346 346 SENIOR NUTR SALARIES C-2 34,641 35,332 34,956 34,956

342-0518-715.02-01 EXTRA HELP 1,463 2,330 4,000 4,000 342-0518-715.02-35 LONGEVITY PAY 466 466 469 469 HOURLY & OTHER COMP C-2 1,929 2,796 4,469 4,469

342-0518-715.03-02 GROUP HEALTH FOR RETIREES 2,065 1,531 1,549 1,549 342-0518-715.03-04 ACCRUED BENEFITS 239 1,301 342-0518-715.03-10 SOCIAL SECURITY 2,060 2,196 1,957 1,957 342-0518-715.03-11 MEDICARE 504 545 458 458 342-0518-715.03-13 MEDICAL/DENTAL/VISION 9,845 10,036 10,456 10,456 342-0518-715.03-14 RETIREMENT-EMPLOYER 3,878 3,973 3,821 3,821 342-0518-715.03-17 LIFE INSURANCE 34 34 29 29 342-0518-715.03-18 SDI 264 367 346 346 342-0518-715.03-19 CASH-CAFETERIA PLAN 787 858 250 250 342-0518-715.03-20 UNFUNDED LIABILITY PYMNT 3,574 3,926 4,451 4,451 BENEFITS 23,250 24,767 23,317 23,317

342-0518-715.04-06 COMMUNICATIONS 672 659 792 792 342-0518-715.04-10 INSURANCE 6,721 10,092 292 292 342-0518-715.04-12 MAINTENANCE OF EQUIPMENT 1,259 721 800 800 342-0518-715.04-13 MAINTENANCE OF BUILDINGS 46 61 150 150 342-0518-715.04-15 SENR NUTR SVC MEMBERSHIPS 93 130 135 135 342-0518-715.04-17 OFFICE EXPENSE 488 609 700 700 342-0518-715.04-28 AREA 12 ACCESS FEE (SAMS) 410 440 440 440 342-0518-715.04-31 RENTS & LEASES-BUILDINGS 4,736 4,913 5,611 5,611 342-0518-715.04-33 RAW FOOD 21,262 23,477 28,057 28,057 342-0518-715.04-34 CATERED FOOD 5,298 6,317 4,800 4,800

279 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

342-0518-715.04-35 FOOD SERVICE SUPPLIES 2,090 2,454 2,250 2,250 342-0518-715.04-36 CLEANING/JANITORIAL SUPPL 520 652 750 750 342-0518-715.04-39 MARKETING EXPENSE 250 250 342-0518-715.04-50 COUNTY VEHICLE EXPENSE 1,859 1,808 1,800 1,800 342-0518-715.04-60 UTILITIES 2,255 2,385 2,400 2,400 342-0518-715.04-71 COPIER EXPENSE 1,171 1,423 1,000 1,000 342-0518-715.04-80 EQUIPMENT 76 2,843 2,800 2,800 342-0518-715.04-88 FUEL EXPENSE 834 1,041 700 700 342-0518-715.04-90 TRAINING & SEMINARS 488 336 529 529 342-0518-715.04-91 PRIVATE VEHICLE USE 282 181 150 150 SENIOR NUTR SERVICES C-2 50,560 60,542 54,406 54,406

TOTAL EXPENDITURE 110,380 123,437 117,148 117,148

NET COST (3,404) 10,462

280 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Senior Nutrition Restaurant Function Public Assistance Activity Other Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

342-0520-717.04-71 COPIER EXPENSE 138 SEN RESTAURANT SERVICES 138

342-0520-717.07-87 TRANSFERS OUT 18,062 TRANSFERS OUT 18,062

TOTAL EXPENDITURE 138 18,062

NET COST 138 18,062

281 Budget Name: Senior Services Budget Unit #: 341-0519-716 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

The senior services program is a “one-stop shop” providing a variety of services, information, referrals, assistance, and follow-up for senior citizens and/or their family members. Our services include community outreach, which initiates contact and support for seniors unaware of available County services; scheduling and implementation of activities, special events and seminars of help and interest to seniors; and recruiting, enlisting, coordinating and training volunteers to give further help in providing services within the department.

Program Accomplishments:

Senior Services networks with other county departments, divisions, and community entities in order to continue to assess the needs of senior citizens in the delivery of services that promote safe, independent living that will enable them to maintain a maximum level of independence and personal dignity. Important accomplishments are:

 The disbursement of approximately 1100 loads of firewood to seniors and non-seniors in South and North County via collaboration with other organizations such as CAL FIRE, Sheriff’s Department, and caseworkers at Health & Human Services Agency.  The disbursement of durable medical equipment through a lending program to many seniors in need of transitional equipment.  Active participation as a partner of the Elder Empowerment Coalition of Mariposa County bringing forth educational events in the County.  Collaboration with Parks and Recreation in bringing Fitness Over Fifty into the Mariposa Senior Activity Center 3 times a week.  Continuing informational and referral services to senior citizens, caregiver, and/or family members.  Consistent active participation on various local committees and advisory boards with community outreach in mind.

Requested changes:

Budgets across the department’s divisions are relatively unchanging. The usual increases in expenses involve changes in personnel costs and insurance coverage for each program.

Recommendation:

Final Budget Changes:

No changes were made to the Recommended Budget.

282 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Senior Services Function Public Assistance Activity Other Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

341-0519-308.24-01 SENIOR SERVICES DONATIONS 360 302 225 225 341-0519-308.24-08 PIONEER 1% RECEIPTS DONAT 1,567 620 400 400 SENIOR SERV MISC REVENUE 1,927 922 625 625

341-0519-308.25-11 DONATIONS/FUNDED ITEMS 2,059 341-0519-308.25-13 UTILITY REIMBURSEMENT 2,544 2,307 2,300 2,300 SENIOR PROG MISC REVENUE 2,544 4,366 2,300 2,300

341-0519-309.16-00 TRANSFERS IN 70,867 66,044 46,735 46,735 TRANSFERS IN 70,867 66,044 46,735 46,735

TOTAL REVENUE 75,338 71,332 49,660 49,660

341-0519-716.01-01 COMMUNITY SERV DIRECTOR 28,084 28,084 341-0519-716.01-69 PROGRAM ASSISTANT I/II 4,233 4,357 SENIOR SERV SALARIES 32,317 32,441

341-0519-716.02-35 LONGEVITY PAY 75 75 HOURLY & OTHER COMP 75 75

341-0519-716.03-02 GROUP HEALTH FOR RETIREES 3,014 2,975 3,089 3,089 341-0519-716.03-04 ACCRUED BENEFITS 80 169 341-0519-716.03-10 SOCIAL SECURITY 2,133 2,171 341-0519-716.03-11 MEDICARE 499 508 341-0519-716.03-13 MEDICAL/DENTAL/VISION 4,151 4,193 341-0519-716.03-14 RETIREMENT-EMPLOYER 3,578 3,609 341-0519-716.03-17 LIFE INSURANCE 41 41 341-0519-716.03-18 SDI 41 347 341-0519-716.03-19 CASH-CAFETERIA PLAN 2,087 2,152 341-0519-716.03-20 UNFUNDED LIABILITY PYMNT 3,109 3,458 3,961 3,961 BENEFITS 18,733 19,623 7,050 7,050

341-0519-716.04-06 COMMUNICATIONS 1,377 1,619 1,250 1,250 341-0519-716.04-10 INSURANCE 636 1,869 18,488 18,488 341-0519-716.04-12 MAINTENANCE OF EQUIPMENT 95 200 200 341-0519-716.04-13 MAINTENANCE OF BUILDINGS 172 364 300 300 341-0519-716.04-15 MEMBERSHIPS 130 135 135 341-0519-716.04-17 OFFICE EXPENSE 705 889 500 500 341-0519-716.04-31 RENTS & LEASES-BUILDINGS 8,583 8,906 10,637 10,637 341-0519-716.04-34 COUNTY EVENTS 1,177 1,125 1,500 1,500 341-0519-716.04-37 JANITORIAL 2,348 2,369 2,400 2,400 341-0519-716.04-39 MARKETING EXPENSE 200 200 341-0519-716.04-50 COUNTY VEHICLE EXPENSE 400 400 341-0519-716.04-60 UTILITIES 3,882 4,024 3,800 3,800 341-0519-716.04-71 COPIER EXPENSE 1,836 2,023 1,500 1,500 341-0519-716.04-80 EQUIPMENT 37 350 350 341-0519-716.04-88 FUEL EXPENSE 183 429 200 200 341-0519-716.04-90 TRAINING & SEMINARS 518 500 650 650 341-0519-716.04-91 PRIVATE VEHICLE USE 116 100 100 SENIOR SERV. SERVICES 21,549 24,363 42,610 42,610

TOTAL EXPENDITURE 72,674 76,502 49,660 49,660

NET COST (2,664) 5,170

283 Budget Name: Welfare Trust Budget Unit #: 383-0521-675 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

The current funding is from prior year claims for child death review. Because this money was not tied to any social service programs, a separate fund was established to account for this money and to use it on special projects.

Requested Changes:

There are no requested changes. Appropriations may be used for expenses that are not covered by other Human Services programs.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Welfare Trust Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

383-0521-399.99-99 BEGINNING FUND BALANCE 4,127 4,127 BEGINNING FUND BALANCE 4,127 4,127

TOTAL REVENUE 4,127 4,127

383-0521-675.04-16 MISCELLANEOUS EXPENSE 495 4,127 4,127 SERVICES AND SUPPLIES 495 4,127 4,127

TOTAL EXPENDITURE 495 4,127 4,127

NET COST 495

284 Budget Name: Realignment – Social Services Budget Unit #: 394-0523-660 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Money received from the State as part of the 1991 “realignment” of State-local financing of health, mental health, and social services programs. As expenditures become known for eligible social services programs, funds are transferred into various Social Services budgets.

Requested Changes:

Realignment revenue adjustments are reflective of State shifts in the funding levels of the various components of this funding stream. Appropriations being transferred out are adjusted based on anticipated service demands. The Miscellaneous Expense line item is to balance the fund.

Recommendations:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Realignment-Social Services Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

394-0523-305.62-09 REV STABILIZATION/17602 58,000 58,000 58,000 58,000 STATE REVENUE 58,000 58,000 58,000 58,000

394-0523-305.67-27 SALES TAX 17602(a) 2,101,172 1,906,819 1,400,000 1,400,000 394-0523-305.67-28 VLF - MATCH 106,751 136,651 150,000 150,000 394-0523-305.67-56 FAMILY SUPPORT SUBACCOUNT 365,332 310,921 240,000 240,000 394-0523-305.67-57 CHILD POVERTY SUBACCOUNT 49,213 43,012 50,000 50,000 394-0523-305.67-58 CHILD POV FAMILY SUPP VLF 101,775 123,187 134,061 134,061 STATE REVENUE 2,724,243 2,520,590 1,974,061 1,974,061

394-0523-308.11-00 MISCELLANEOUS REVENUE 124 MISCELLANEOUS REVENUE 124

394-0523-309.17-64 TRANSFER IN FROM 363 3,737 1,114 TRANSFERS IN 3,737 1,114

285 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

394-0523-399.99-99 BEGINNING FUND BALANCE 2,900,000 3,496,886 BEGINNING FUND BALANCE 2,900,000 3,496,886

TOTAL REVENUE 2,786,104 2,579,704 4,932,061 5,528,947

394-0523-660.04-16 MISCELLANEOUS EXPENSE 798,029 1,227,401 SERVICES AND SUPPLIES 798,029 1,227,401

394-0523-660.07-87 TRANSFER OUT 1,856,450 2,018,818 3,669,409 3,836,923 394-0523-660.07-88 CWKS FAMILY SUPP 311,381 280,137 240,000 240,000 394-0523-660.07-89 CWKS CHILD POVER 154,677 166,277 184,061 184,061 394-0523-660.07-90 TRANSFER OUT TO FUND 449 20,281 40,562 40,562 40,562 TRANSFERS OUT 2,342,789 2,505,794 4,134,032 4,301,546

TOTAL EXPENDITURE 2,342,789 2,505,794 4,932,061 5,528,947

NET COST (443,315) (73,910)

286 Budget Name: Whole Person Care Budget Unit #: 449-0524-797 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established for the new Whole Person Care (WPC) three-and-one-half year pilot program. Mariposa County Behavioral Health and Recovery Services is working in collaboration with two other small counties, Plumas County and San Benito County, through a Small County Collaborative for the purpose of implementing the WPC Pilot grant. The WPC Pilot is an opportunity included in California's Medicaid Section 1115 Waiver, which is called Medi-Cal 2020. The WPC Pilot Project will allow Mariposa County to collaborate with our partners to address the needs of individuals who are "high-utilizers" of behavioral health and health care emergency services and hospitalization.

In March of 2017, with approval of the Mariposa County Board of Supervisors, a collaborative grant was submitted by San Benito County, with Mariposa County as a partner, to the Department of Health Care Services (DHCS) for a 3.5-year pilot that will begin July of 2017 end by December of 2020. The grant application was approved by Centers for Medicare and Medicaid Services and the State of California Department of Health Care Services (DHCS). The Board approved acceptance of the grant on July 11, 2017 by Resolution 2017-464.

Accomplishments:  Developed and implemented the new WPC program.  Developed Policies and Procedures.  Hired and placed two staff in the new WPC positions.  Implemented Care Coordination Teams.  Executed contracts and MOU’s with partners and Health Managed Care Plans.

Goals & Objectives:  Successfully implement Fiscal Year 18/19 grant activities.  Outreach and engage more participants.  Enroll more participants in the full program.

Requested Changes:

The County has requested the creation of fund 449 for the WPC project which was new for Fiscal year 2017-2018, and the Department is proceeding with Program Year 2 activities according to the planned 449 budget. Costs associated with this budget include:

 Two new positions and portions of existing salaries in the Behavioral Health and other Human Services divisions, including Administration, to complete WPC activities.  Contracts and agreements with vendors and partners to achieve WPC objectives. These include software/database, third-party administration and contracts or MOU’s with partners to provide services.  Facilities, maintenance, communications, supplies, travel and training costs associated with program.  Purchase of a Vehicle for WPC staff.

This project leverages revenue from a federal dollar-for-dollar match of County funds currently on reserve in the Behavioral Health Realignment (fund 393), the Social Services Realignment (fund 394), and potentially Mental Health Services Act (410) funds. The federal match allows Mariposa County to pull down an additional $401,265 annually over the WPC Project term, by matching it with $401,265 of County Realignment funds currently on reserve. The WPC Project plan provides what is expected to be a more effective array of services and supports to the high-utilizers of behavioral health and health care emergency services. The WPC project plan is expected to provide better outcomes for consumers and to reduce the overall cost of these hospitalizations. The Department projects that this grant will be cost neutral because County Realignment funds are already being expended annually in this amount to provide mandated services and hospitalizations to County consumers. Funds that are already being utilized to serve this population will now be refocused on more effective Whole Person Care activities. There are no County General Funds being requested or utilized on this Project.

287 Recommendation:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund. Anticipated revenue increased and realignment transfer in was reduced to balance the fund. MIS contract and purchased services were reduced to cover increases in salaries and benefits needed to support this fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Whole Person Care Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

449-0524-305.50-32 WHOLE PERSON CARE 269,267 370,796 460,683 821,386 STATE REVENUE 269,267 370,796 460,683 821,386

449-0524-309.16-94 TF IN REALIGN FUND 393 20,281 40,562 40,562 40,562 TRANSFERS IN 20,281 40,562 40,562 40,562

449-0524-309.17-53 TRANSFER IN FROM 393 248,987 360,703 TRANSFERS IN 248,987 360,703

449-0524-399.99-99 BEGINNING FUND BALANCE (74,237) BEGINNING FUND BALANCE (74,237)

TOTAL REVENUE 538,535 411,358 861,948 787,711

449-0524-797.01-01 HUMAN SERVICES DIRECTOR 6,683 6,683 6,683 6,683 449-0524-797.01-02 ASSISTANT DIRECTOR 2,249 2,978 449-0524-797.01-03 DEPUTY DIRECTOR 8,975 10,114 10,733 10,733 449-0524-797.01-07 SOCIAL WORKER III 2,386 1,744 1,854 50,144 449-0524-797.01-08 SOCIAL WORKER IV 2,123 3,130 3,357 3,357 449-0524-797.01-18 DIRECTOR - ADMINISTRATION 3,008 3,008 449-0524-797.01-20 NETWORK ADMINISTRATOR 1,597 1,812 449-0524-797.01-22 SOCIAL WORKER SUPV II 18,939 5,086 449-0524-797.01-25 ALCOHOL&DRUG SPECIALISTII 3,642 4,076 4,329 4,329 449-0524-797.01-28 MENTAL HEALTH CLINICIAN 2,424 2,920 449-0524-797.01-30 MENTAL HEALTH ASSISTANT I 21,081 24,443 86,333 86,333 449-0524-797.01-31 MENTAL HEALTH ASSIST II 28,724 44,837 53,837 449-0524-797.01-33 MENTAL HEALT ASSIST III 72,280 28,065 449-0524-797.01-34 LICENSED VOCATIONAL NURSE 1,440 5,882 5,882 449-0524-797.01-36 NURSE PRACTITIONER 2,141 2,541 3,529 3,529 449-0524-797.01-38 STAFF SERVCS ANALYST I/II 35,896 26,927 26,792 26,792 449-0524-797.01-73 ELIGIBILITY WORKER I-III 4,575 4,571 449-0524-797.01-83 ADMIN ANALYST I 11,829 27,039 27,039 449-0524-797.01-91 SENIOR ADMIN ANALYST 7,551 8,161 8,413 8,413 SALARIES 192,542 175,244 232,789 290,079

288 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

449-0524-797.02-01 EXTRA HELP 2,686 4,631 4,631 449-0524-797.02-30 OVERTIME 2,126 1,163 449-0524-797.02-35 LONGEVITY 413 290 315 315 449-0524-797.02-40 STANDBY/CALL BACK 107 80 449-0524-797.02-43 PERS INCENTIVE 4,539 2,822 1,740 1,740 449-0524-797.02-45 OUT OF CLASS PAY (24) HOURLY & OTHER COMP 7,185 7,017 6,686 6,686

449-0524-797.03-03 UNEMPLOYMENT 2,634 2,634 449-0524-797.03-04 ACCRUED BENEFITS 264 710 918 918 449-0524-797.03-10 SOCIAL SECURITY 12,903 11,540 15,035 15,035 449-0524-797.03-11 MEDICARE 3,047 2,746 3,516 3,516 449-0524-797.03-13 MEDICAL/DENTAL/VISION 21,369 25,120 43,784 70,129 449-0524-797.03-14 RETIREMENT-EMPLOYER 21,570 19,726 26,069 26,069 449-0524-797.03-17 LIFE INSURANCE 108 100 121 121 449-0524-797.03-18 SDI 1,936 1,797 2,352 2,352 449-0524-797.03-19 CASH-CAFETERIA PLAN 9,056 7,261 7,819 7,819 449-0524-797.03-20 UNFUNDED LIABILITY PYMNT 24,354 23,385 23,385 BENEFITS 70,253 93,354 125,633 151,978

449-0524-797.04-06 COMMUNICATIONS 3,353 2,517 6,442 6,442 449-0524-797.04-16 MISC. EXPENSE 31 449-0524-797.04-17 OFFICE EXPENSE 415 53 449-0524-797.04-18 PROFESSIONAL SERVICES 130,816 217,742 185,833 185,833 449-0524-797.04-23 TRANSPORTATION-CLIENTS 34 449-0524-797.04-24 INPATIENT CONTRACTS 101 449-0524-797.04-28 MIS CONTRACT 135,881 55,881 449-0524-797.04-31 RENT/LEASE-BUILDING 800 449-0524-797.04-33 CLIENT INCENTIVES 419 940 449-0524-797.04-37 PURCHASED SERVICES-OTHER 338 108,022 30,150 449-0524-797.04-39 HOMELESS ASSISTANCE 129 449-0524-797.04-40 MEDICATIONS 4 39 449-0524-797.04-43 PROGRAM SPECIFIC SUPPLIES 192 449-0524-797.04-45 RESPITE CARE 893 449-0524-797.04-50 COUNTY VEHICLE EXPENSE 4,661 449-0524-797.04-80 EQUIPMENT 556 652 6,020 6,020 449-0524-797.04-81 SOFTWARE 25,000 25,000 449-0524-797.04-88 FUEL EXPENSE 1,615 449-0524-797.04-90 TRAINING & SEMINARS 13,032 15,465 449-0524-797.04-91 PRIVATE VEHICLE USE 86 367 SERVICES & SUPPLIES 148,911 246,339 467,198 309,326

449-0524-797.06-40 VEHICLES 24,004 FIXED ASSETS 24,004

449-0524-797.07-89 TF OUT TO 001-0507 ADMIN 29,642 29,642 29,642 29,642 TRANSFERS OUT 29,642 29,642 29,642 29,642

TOTAL EXPENDITURE 472,537 551,596 861,948 787,711

NET COST (65,998) 140,238

289 Budget Name: IHSS Public Authority Budget Unit #: 411-0525-676 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established by Resolution 05-554 to provide a separate accounting of the revenues and appropriations of the In-Home Supportive Services (IHSS) program as established by the Mariposa County IHSS Public Authority. Funding is transferred to Social Services and Employment and Community Services for the administrative functions of the Public Authority.

Requested Changes:

Revenues are adjusted based on estimated allocations from State and federal governments. The amount of funding transferred to the Social Services operating budget (#001-0501) and Employment and Community Services budget (#001- 0528) is increased to match the current contract level. Other adjustments to appropriations are based on prior fiscal year actual amounts and anticipated program needs.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund. Anticipated revenue increased. Realignment transfer in was reduced as a result.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Public Authority Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

411-0525-304.30-00 INTEREST (103) (374) (350) (350) INTEREST (103) (374) (350) (350)

411-0525-305.45-00 PUBLIC ASST ADMIN - STATE 20,653 26,627 31,000 39,839 PUBLIC ASST ADMIN - STATE 20,653 26,627 31,000 39,839

411-0525-306.63-00 PUBLIC ASST ADMIN-FEDERAL 39,791 49,585 46,000 59,260 PUBLIC ASST ADMIN-FEDERAL 39,791 49,585 46,000 59,260

411-0525-308.11-00 MISCELLANEOUS REVENUE 2,848 3,264 3,840 3,840 MISCELLANEOUS REVENUE 2,848 3,264 3,840 3,840

411-0525-309.16-94 TF IN REALIGN FUND 393 20,167 17,135 50,920 34,370 TRANSFERS IN 20,167 17,135 50,920 34,370

411-0525-399.99-99 BEGINNING FUND BALANCE (22,000) (27,549) BEGINNING FUND BALANCE (22,000) (27,549)

TOTAL REVENUE 83,356 96,237 109,410 109,410

411-0525-676.04-10 INSURANCE 83 141 124 124 411-0525-676.04-15 MEMBERSHIPS 2,960 2,960 2,960 2,960 411-0525-676.04-17 OFFICE EXPENSE 62 300 300 411-0525-676.04-22 IHSS ADVISORY 283 2,197 5,916 5,916 411-0525-676.04-25 PROVIDER BACKGROUND CHEC 2,944 3,392 3,840 3,840 411-0525-676.04-33 TRAINING PROVIDERS 420 865

290 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

411-0525-676.04-75 COST ALLOCATION 172 1,327 1,720 1,720 411-0525-676.04-90 TRAINING & TRAVEL 1,000 1,000 SERVICES & SUPPLIES 6,924 10,882 15,860 15,860

411-0525-676.07-87 TRANSFERS OUT 001-0528 77,438 89,921 93,550 93,550 TRANSFERS OUT 77,438 89,921 93,550 93,550

TOTAL EXPENDITURE 84,362 100,803 109,410 109,410

NET COST 1,006 4,566

291 Budget Name: TANF Incentives Budget Unit #: 336-0526-942 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

Temporary Assistance for Needy Families (TANF) Incentive funds can be used for eligible programs that meet the State requirements on how this money is expended. The funding is for community based family programs and includes the following projects: Life Skills Trainer, Summer Youth Employment Training, Subsidized Employment, New Beginnings (Emancipated Youth Services), Homeless Assistance, and Administration/After School Resource Project.

Accomplishments:  Sponsored Day Camp and activities for low income teens through Mariposa County Parks and Recs in Summer 2018.

Goals & Objectives:  Continue to assess and support unmet needs for low income Mariposa residents.

Requested Changes:

The fund continues to be budgeted using the residual fund balance. This budget has no net county cost.

Recommendations:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit TANF Incentive Function Public Assistance Activity Other Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

336-0526-306.29-05 TANF INCENTIVE REVENUE 2,435 TANF INCENTIVES 2,435

336-0526-399.99-99 BEGINNING FUND BALANCE 113,878 113,703 BEGINNING FUND BALANCE 113,878 113,703

TOTAL REVENUE 2,435 113,878 113,703

336-0526-942.04-34 CLIENT SERVICES 2,390 25 2,500 2,500 336-0526-942.04-44 SUBCONTRACTOR 1,241 425 111,378 111,203 TANF INCENTIVES SERVICES 3,631 450 113,878 113,703

336-0526-942.07-89 TRANSFER OUT (001-0701) 5,207 4,000 TRANSFERS OUT 5,207 4,000

TOTAL EXPENDITURE 8,838 4,450 113,878 113,703

NET COST 6,403 4,450

292 Budget Name: Energy Grant Budget Unit #: 334-0527-943 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund accounts and tracks revenue and appropriations relating to Community Action’s Energy Assistance grants for energy utility and weatherization assistance. Funding is received from the Federal and State governments and monitored by the Department of Community Services and Development (CSD) agency. There are two main funding sources – the Low Income Home Energy Assistance Program (LIHEAP) which is a federal program and provides assistance for utility and/or weatherization with a 12-month calendar contract and the Department of Energy (DOE) which is a State program and provides weatherization assistance for a 10-month period (July through April). These programs are governed by State and Federal statutes and regulations. This program is managed by the Mariposa County Human Services Department.

Accomplishments: ● Hosted an open house in Coulterville and Don Pedro to introduce North County residents to services that can be provided currently and assess further unmet needs. ● Successfully spent 2016 LIHEAP contract which included increased funding over previous years. ● Initiated the 2017 and 2018 LIHEAP contracts.

Goals & Objectives: ● Develop additional services for North County based on articulated community needs ● Fully expend the 2017 and 2018 LIHEAP contract for the community.

Requested Changes:

On the whole, the program revenue lines remain stable. Expenses have been reduced slightly to match a 4.3% reduction in projected revenue from FY17/18.

Grant revenue is adjusted based on estimated anticipated grant funding to be received this fiscal year. Salary line items represent county employees but are in categories that correspond to the reporting requirements of the grant. Appropriations for services and supplies are adjusted based on the level of grant funding and estimated service demands.

Recommendations:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

293 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Community Energy Grant Function Public Assistance Activity Other Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

334-0527-306.66-01 LIHEAP WX/ENERGY 408,664 502,858 478,640 478,640 COMMUNITY ACTION GRANTS 408,664 502,858 478,640 478,640

334-0527-399.99-99 BEGINNING FUND BALANCE 53,375 25,551 BEGINNING FUND BALANCE 53,375 25,551

TOTAL REVENUE 408,664 502,858 532,015 504,191

334-0527-943.01-50 WX-INTAKE-SALARIES 5,991 6,164 5,995 5,995 334-0527-943.01-52 WX-OUTREACH-SALARIES 12,360 10,837 12,368 12,368 334-0527-943.01-54 ASSURANCE 16 SALARIES 14,619 14,340 14,628 14,628 334-0527-943.01-56 ECIP/HEAP-INTAKE-SALARIES 13,796 13,533 13,805 13,805 334-0527-943.01-61 MAINT WORKER FACIL III 42,640 43,906 44,337 44,337 334-0527-943.01-79 MAINT WORKER FACIL II 27,546 29,208 29,495 29,495 334-0527-943.01-87 ACCOUNTANT I/II 7,793 7,000 6,360 6,360 334-0527-943.01-88 ACCOUNT TECH I/II 3,544 5,263 6,718 6,718 ENERGY GRANT SALARIES 128,289 130,251 133,706 133,706

334-0527-943.02-30 OVERTIME 692 2,803 2,000 2,000 334-0527-943.02-35 LONGEVITY 50 450 851 851 HOURLY & OTHER COMP 742 3,253 2,851 2,851

334-0527-943.03-04 ACCRUED BENEFITS 7 334-0527-943.03-10 SOCIAL SECURITY 7,628 7,999 8,097 8,097 334-0527-943.03-11 MEDICARE 1,784 1,870 1,894 1,894 334-0527-943.03-13 MEDICAL/DENTAL/VISION 28,389 29,612 29,949 29,949 334-0527-943.03-14 RETIREMENT-EMPLOYER 14,178 14,505 14,933 14,933 334-0527-943.03-17 LIFE INSURANCE 65 64 65 65 334-0527-943.03-18 SDI 1,234 1,346 1,357 1,357 334-0527-943.03-19 CASH-CAFETERIA PLAN 749 1,108 1,168 1,168 334-0527-943.03-20 UNFUNDED LIABILITY PYMNT 12,389 14,080 16,251 16,251 BENEFITS 66,416 70,591 73,714 73,714

334-0527-943.04-06 COMMUNICATIONS 1,227 1,293 1,197 1,197 334-0527-943.04-10 INSURANCE 3,020 7,400 3,014 3,014 334-0527-943.04-12 MAINTENANCE OF EQUIPMENT 1,292 1,737 1,422 1,422 334-0527-943.04-13 MAINTENANCE OF BUILDINGS (20) 334-0527-943.04-16 MISCELLANEOUS ENERGY EXP 171 171 334-0527-943.04-17 OFFICE EXPENSES 561 45 750 750 334-0527-943.04-19 PROFESSIONAL SERVICES WX 3,627 334-0527-943.04-32 SMALL TOOLS 3,137 1,563 1,650 1,650 334-0527-943.04-34 CLIENT SERVICES 353 244 436 436 334-0527-943.04-41 STORAGE 500 500 334-0527-943.04-50 COUNTY VEHICLE EXPENSE 20 6,799 4,950 4,950 334-0527-943.04-75 COST ALLOCATION 13,448 16,444 18,501 18,501 334-0527-943.04-80 EQUIPMENT 356 735 735 334-0527-943.04-81 SOFTWARE 8,886 9,841 7,896 7,896 334-0527-943.04-88 FUEL EXPENSE 4,004 6,155 2,410 2,410 334-0527-943.04-90 TRAINING & SEMINARS 5,051 1,200 5,400 5,400 334-0527-943.04-91 PRIVATE VEHICLE USE 1,782 285 1,200 1,200 COMMUNITY ACTION AGENCY 43,137 56,613 50,232 50,232

334-0527-943.05-45 LIHEAP ADMIN OPERATING EX 578 517 843 843 334-0527-943.05-56 WX-DIRECT PROG ACTIVITES 28,845 29,856 64,547 40,723 334-0527-943.05-64 ECIP-WOOD/PROPANE/OIL 173,586 197,820 171,151 171,151 334-0527-943.05-70 HEAP-WOOD/PROPANE/OIL 25,097 22,160 27,861 23,861

294 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

334-0527-943.05-78 SWEAT 8,297 334-0527-943.05-85 DOE-VEHICLE INSURANCE 8,214 9,152 7,110 7,110 334-0527-943.05-99 PRIOR YEAR SETTLEMENT 208 COMM ENERGY SERVICES 236,320 268,010 271,512 243,688

334-0527-943.06-40 TRUCK 26,978 FIXED ASSETS 26,978

TOTAL EXPENDITURE 501,882 528,718 532,015 504,191

NET COST 93,218 25,860

295 Budget Name: Employment and Community Services Budget Unit #: 001-0528-677 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This budget unit within the Human Services Department consists of the eligibility and employment functions. Eligibility and employment functions include costs for conducting responsibilities on behalf of the State and Federal governments including: processing and monitoring eligibility applications for assistance benefits (CalWORKs, CalFresh, Medi-Cal, General Assistance/General Relief, etc.) and administering employment services programs.

Accomplishments:  Housed 7 families through the CalWORKs housing support program.  Assisted 8 families through the CalWORKs permanent homeless program.  Placed 15 individuals in Subsidized Employment.  Completed planning efforts to implement CalWORKs 2.0 Initiative.  Continued the development of training program for eligibility specialists to promote quality services and employee retention efforts.  Responded to the Ferguson fire and flood emergencies through providing continued Case Management and benefits processing for community members.

Goals & Objectives:  Participate in the development of an Adult’s and Children’s System of Care within the Agency and community.  Successfully launch CalWORKs 2.0 Initiative.  Successfully implement CalFresh Expansion efforts for SSI recipients.  To review and amend General Assistance Programs to meet the needs of the population being served.  To assist in achieving county strategic plan through the enhancement of adult education, training and employment opportunities available to low income individuals.  To maintain full staffing levels to ensure timely access to services.  To implement a new system to track program outcomes and improve services based on this evaluation.

Requested Changes:

Revenues and expenses for this budget have been in effect for two years. No significant changes are expected to this budget. This budget has no net county cost.

Recommendations:

Final Budget Changes:

Increased realignment transfer in, increased anticipated revenue, increased transfer out to HHSA administration for new Public Health building improvements, and increased transfers out to Mental Health and Alcohol and Drug funds to match allocations.

296 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Employment & Comm Services Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0528-308.11-00 MISCELLANEOUS REVENUE 18,479 4,500 MISCELLANEOUS REVENUE 18,479 4,500

001-0528-309.16-00 TRANSFERS IN 42,945 26,287 27,130 27,130 001-0528-309.16-94 TF IN REALIGN FUND 393 1,256,025 575,507 1,278,370 1,335,030 TRANSFERS IN 1,298,970 601,794 1,305,500 1,362,160

001-0528-309.17-05 FEDERAL ADMINISTRA (363) 1,752,441 2,028,425 1,991,939 1,991,939 001-0528-309.17-06 STATE ADMINISTRA (363) 1,678,023 2,171,444 2,409,709 2,427,680 001-0528-309.17-50 TRANF IN REALIGN FUND 433 (5,845) 21,900 19,461 19,461 TRANSFERS IN 3,424,619 4,221,769 4,421,109 4,439,080

TOTAL REVENUE 4,742,068 4,828,063 5,726,609 5,801,240

001-0528-677.01-02 DEPUTY DIRECTOR EMPLOY/CS 92,773 100,278 106,325 106,325 001-0528-677.01-25 SOCIAL WORKER SUPERVISOR 87,094 106,193 112,570 112,570 001-0528-677.01-30 SOCIAL WORKER I/II 96,639 89,144 100,023 100,023 001-0528-677.01-31 SOCIAL WORKER III 51,377 56,402 59,932 59,932 001-0528-677.01-32 PROGRAM MANAGER 65,959 68,992 71,348 71,348 001-0528-677.01-38 STAFF SERVCS ANALYST I/II 115,253 126,595 56,167 56,167 001-0528-677.01-43 ELIGIBILITY WORKER SUPRV 79,560 115,810 123,320 123,320 001-0528-677.01-50 SYSTEM SUPPORT ANALYST 26,733 27,520 27,790 27,790 001-0528-677.01-51 SOCIAL SERVICES ASST III 43,214 44,510 44,947 44,947 001-0528-677.01-63 OFFICE TECHNICIAN 46,269 47,850 49,328 49,328 001-0528-677.01-69 PROGRAM ASSISTANT I/II 3,587 4,782 4,783 4,783 001-0528-677.01-73 ELIGIBILITY WKR I-III 650,764 669,968 766,959 766,959 001-0528-677.01-75 ACCOUNTANT I/II 46,100 49,857 52,980 52,980 001-0528-677.01-87 ACCOUNTING TECHNICIAN 23,702 23,702 001-0528-677.01-91 SENIOR ADMIN ANALYST 18,688 18,688 001-0528-677.01-94 SOCIAL SERVICES AIDE 20,034 001-0528-677.01-97 SENIOR ACCOUNT CLERK 20,982 21,600 21,812 21,812 EMPLOYMENT & C/S SALARIES 1,446,338 1,529,501 1,640,674 1,640,674

001-0528-677.02-01 EXTRA HELP 4,131 1,933 18,212 18,212 001-0528-677.02-30 OVERTIME 12,554 17,067 25,000 25,000 001-0528-677.02-35 LONGEVITY 10,219 8,348 8,160 8,160 001-0528-677.02-40 STANDBY 13 001-0528-677.02-45 OUT OF CLASS PAY 4,620 HOURLY & OTHER COMP 31,537 27,348 51,372 51,372

001-0528-677.03-02 GROUP HEALTH FOR RETIREES 101,048 110,687 114,454 114,454 001-0528-677.03-03 UNEMPLOYMENT 246 3,802 001-0528-677.03-04 ACCRUED BENEFITS 18,058 8,437 001-0528-677.03-10 SOCIAL SECURITY 90,151 95,205 101,916 101,916 001-0528-677.03-11 MEDICARE 21,144 22,294 24,520 23,837 001-0528-677.03-13 MEDICAL/DENTAL/VISION 305,128 306,899 333,707 333,707 001-0528-677.03-14 RETIREMENT-EMPLOYER 160,820 167,896 183,158 183,158 001-0528-677.03-17 LIFE INSURANCE 898 896 900 900 001-0528-677.03-18 SDI 14,310 15,710 16,813 16,813 001-0528-677.03-19 CASH-CAFETERIA PLAN 32,215 41,116 42,651 42,651 001-0528-677.03-20 UNFUNDED LIABILITY PYMNT 149,143 176,351 201,176 201,176 BENEFITS 893,161 949,293 1,019,295 1,018,612

297 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0528-677.04-06 COMMUNICATIONS 8,186 5,673 7,500 7,500 001-0528-677.04-07 POSTAGE 18,014 14,198 12,573 12,573 001-0528-677.04-10 INSURANCE 37,655 40,942 33,035 33,035 001-0528-677.04-13 MAINTENANCE OF BUILDINGS 38 001-0528-677.04-15 MEMBERSHIPS 9,003 9,558 10,000 10,000 001-0528-677.04-17 OFFICE EXPENSE 5,449 2,958 5,093 5,093 001-0528-677.04-18 PROFESSIONAL SERVICES 2,000 700 5,500 5,500 001-0528-677.04-19 ECF SUBSIDIZED EMPLOYMENT 100,342 001-0528-677.04-20 SUBSIDIZED EMPLOYMENT 52,703 65,000 65,000 001-0528-677.04-29 PUBLICATIONS/LEGAL NOTICE 500 500 001-0528-677.04-33 TRAINING 26,903 47,436 57,375 57,375 001-0528-677.04-35 CALWORKS CONTRACTS 16,800 15,500 30,000 30,000 001-0528-677.04-37 PRE EMPLOYMENT DRUG TEST 161 134 250 250 001-0528-677.04-38 CALWORKS HSP 53,237 55,366 85,000 85,000 001-0528-677.04-40 GENERAL FUND ADVANCE 500,000 500,000 001-0528-677.04-41 CALWORKS TRANSPORTATION 80,559 91,714 75,000 75,000 001-0528-677.04-42 CALWORKS CHILDCARE 83,291 44,411 77,283 77,283 001-0528-677.04-43 CALWORKS ANCILLARY 10,587 16,188 20,000 20,000 001-0528-677.04-45 CAL LEARN 803 408 1,000 1,000 001-0528-677.04-50 COUNTY VEHICLE EXPENSE 4,206 4,143 5,000 5,000 001-0528-677.04-52 C-IV MIGRATION 36,749 20,530 50,000 50,000 001-0528-677.04-75 COST ALLOCATION 125,598 69,451 133,608 133,608 001-0528-677.04-80 EQUIPMENT 3,764 748 5,000 5,000 001-0528-677.04-81 SOFTWARE 2,134 265 2,500 2,500 001-0528-677.04-88 FUEL EXPENSE 2,244 1,794 2,500 2,500 001-0528-677.04-89 BANK CHARGES 4,146 3,958 4,000 4,000 001-0528-677.04-90 TRAINING & SEMINARS 21,055 23,409 25,000 25,000 001-0528-677.04-91 PRIVATE VEHICLE USE 1,856 3,363 5,000 5,000 SERVICES & SUPPLIES 654,780 525,550 1,217,717 1,217,717

001-0528-677.09-10 TO HUMAN SERVICES (0507) 1,639,901 1,707,868 1,709,727 1,766,387 001-0528-677.09-11 TRANSFER TO MH/ON-CALL 50,780 50,780 001-0528-677.09-17 TO BEHAV HEALTH-CALWORKS 47,289 50,780 1,862 001-0528-677.09-18 TO ALCOHOL/DRUG CALWORKS 29,064 37,727 37,727 53,836 INTRAFUND TRANSFERS 1,716,254 1,796,375 1,798,234 1,872,865

TOTAL EXPENDITURE 4,742,070 4,828,067 5,727,292 5,801,240

NET COST 2 4 683

298 Budget Name: 2011 Realignment Budget Unit #: 433-0530-684 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established in Fiscal Year 2011-12 to account for funding provided by the State. As part of the 2011-12 State Budget the Legislature enacted a major shift or “realignment” of State program responsibilities and revenue to local governments, including various mental health and social services programs.

Requested Changes:

Revenue estimates are based on preliminary State allocations and revenue formulas for specific programs, and are now consolidated for ease of accounting. The Transfer In amount from Fund 363 are for anticipated additional funding for the CCR initiative. Appropriations are budgeted in specific line items to be transferred out to the respective Human Services and Senior Services operating budgets as eligible expenses are recorded and reported.

Recommendations:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Realign 2011 ABX1 16 Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

433-0530-305.67-42 2011 REALIGNMENT 2,160,286 2,224,612 1,700,000 1,700,000 STATE REVENUE 2,160,286 2,224,612 1,700,000 1,700,000

433-0530-309.17-65 TRANSFER IN FROM 363 9,906 139,945 90,728 90,728 TRANSFERS IN 9,906 139,945 90,728 90,728

433-0530-399.99-99 BEGINNING FUND BALANCE 1,300,000 1,429,935 BEGINNING FUND BALANCE 1,300,000 1,429,935

TOTAL REVENUE 2,170,192 2,364,557 3,090,728 3,220,663

433-0530-684.04-16 MISCELLANEOUS EXPENSE 462,324 592,259 SERVICES & SUPPLIES 462,324 592,259

433-0530-684.07-39 EAFC ASSIST TO 001-0506 5,677 14,238 14,238 433-0530-684.07-87 TO 0506 AID PAYMENTS 75,261 56,838 73,296 73,296 433-0530-684.07-88 TO 0501 ADMIN PAYMENTS 216,386 597,846 792,630 792,630 433-0530-684.07-90 AAP ADMIN (to 0501) 13,095 10,906 19,944 19,944

299 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

433-0530-684.07-91 APS ADMIN (to 0501) 476,472 254,438 285,585 285,585 433-0530-684.07-92 CAP ADMIN (to 0501) 31,710 42,770 82,039 82,039 433-0530-684.07-93 CWS ADMIN (to 0501) 579,335 1,034,461 870,700 870,700 433-0530-684.07-94 FC ADMIN (to 0528) 17,897 20,841 19,461 19,461 433-0530-684.07-95 THP-PLUS (0506) 48,050 78,327 57,133 57,133 433-0530-684.07-96 AAP ASST (to 0506) 193,569 177,330 187,264 187,264 433-0530-684.07-97 FC ASST (to 0506) 205,051 217,002 226,114 226,114 433-0530-684.07-98 CWKS MOE ASST (to 0506) 111,484 TRANSFERS OUT 1,968,310 2,496,436 2,628,404 2,628,404

TOTAL EXPENDITURE 1,968,310 2,496,436 3,090,728 3,220,663

NET COST (201,882) 131,879

300 Budget Name: Jail Based Competency Treatment Program Grant Budget Unit #: 454-0533-678 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established in FY19 for the Jail Based Competency Treatment (JBCT) programs that were funded by a new three-year Department of State Hospitals (DSH) grant. This JBCT Grant was approved by the Board by Resolution 2018- 477 and fully executed by the state on December 3, 2018. The JBCT grant authorizes the Health and Human Services Agency (HHSA) Behavioral Health (BH) staff to administer the delivery of Restoration of Competency (ROC) services for male and female individuals, referred to as “Patient Inmates,” found by the courts to be Incompetent to Stand Trial (IST). HHSA coordinates with the Sheriff’s Office Adult Detention Facility (ADF), DSH, and the court to provide restoration of competency treatment services to IST Patient Inmates participating in the JBCT program.

Due to a lack of available bed space at the state hospitals as well as an increasing number of wait listed offenders, DSH has provided an opportunity to partner with counties to establish Jail Based Competency Treatment (JBCT) programs. The Mariposa County Sheriff's Office and Mariposa County Health and Human Services Agency partner in the JBCT program and work collaboratively with the Department of State Hospitals. As a result of this local partnership, qualifying inmates no longer have the extended waiting periods to be served at the state DSH level and will be able to receive the appropriate care and treatment in the Mariposa ADF. The program expedites treatment because defendants can immediately begin receiving treatment by the BH Team upon the receipt of a court order. Once treatment has begun, the average length spent in the program, prior to competency restoration is estimated to be 90 days.

Requested changes:

The budget is new in FY19.

Recommended changes:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit JBCT Grant Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

454-0533-304.30-00 INTEREST (32) INTEREST (32)

454-0533-305.56-34 JBCT GRANT 89,144 271,345 271,345 STATE REVENUE 89,144 271,345 271,345

301 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

454-0533-399.99-99 BEGINNING FUND BALANCE 54,893 BEGINNING FUND BALANCE 54,893

TOTAL REVENUE 89,112 271,345 326,238

454-0533-678.01-05 ADMINISTRATIVE ANALYST 1,971 3,380 3,380 454-0533-678.01-22 SOCIAL WORKER SUPV II 1,300 2,228 2,228 454-0533-678.01-28 MENTAL HEALTH CLINICIAN 7,593 13,565 13,565 454-0533-678.01-63 OFFICE TECHNICIAN 2,684 4,832 4,832 454-0533-678.01-87 ACCOUNTANT II 1,777 3,180 3,180 454-0533-678.01-91 SENIOR ADMIN ANALYST 2,454 4,206 4,206 SALARIES 17,779 31,391 31,391

454-0533-678.02-30 OVERTIME 30 454-0533-678.02-35 LONGEVITY 38 62 62 454-0533-678.02-43 PERS INCENTIVE 1,120 1,920 1,920 BENEFITS 1,188 1,982 1,982

454-0533-678.03-10 SOCIAL SECURITY 1,210 2,124 2,124 454-0533-678.03-11 MEDICARE 283 496 496 454-0533-678.03-13 MEDICAL/DENTAL/VISION 2,638 4,522 4,522 454-0533-678.03-14 RETIRE EMPLOYER MISC 2,102 3,704 3,704 454-0533-678.03-17 LIFE 10 16 16 454-0533-678.03-18 SDI STATE DISABILITY 194 343 343 454-0533-678.03-19 CASH BENEFIT 483 827 827 454-0533-678.03-20 UNFUNDED LIABILITY PMT 1,778 1,778 BENEFITS 6,920 13,810 13,810

454-0533-678.04-16 MISCELLANEOUS EXPENSE 4,600 59,493 454-0533-678.04-17 OFFICE EXPENSE 3,925 3,925 454-0533-678.04-18 PROFESSIONAL SERVICES 7,125 82,662 82,662 454-0533-678.04-80 EQUIPMENT 3,925 3,925 454-0533-678.04-90 TRAINING & SEMINARS 1,078 3,925 3,925 454-0533-678.04-91 PRIVATE VEHICLE USE 129 SERVICES & SUPPLIES 8,332 99,037 153,930

454-0533-678.07-87 TRANSFERS OUT 125,125 125,125 OTHER FINANCING USES 125,125 125,125

TOTAL EXPENDITURE 34,219 271,345 326,238

NET COST (54,893)

302 Budget Name: Assistance Advance Budget Unit #: 363-0535-690 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

The State forwards advance payments to the County for social service programs. Once the County completes the specified expenditure reports, the County may then draw from these advance payments to fund social service programs. Funds are transferred to the appropriate division within the Human Services Department as needed.

Requested Changes:

The Assistance Advance (363-0535) and Administrative Advance (363-0536) sub-fund revenue amounts are requested based upon preliminary projections provided by the State and federal Governments. Transfers Out for specific programs are adjusted accordingly. The Assistance Repayment sub-fund is budgeted based on anticipated receipts. The appropriations represent the State share of the repayment that must be refunded to the State and the Transfers Out line is the County share of the repayments that are used to support Social Service programs through the Incentive Fund (362).

Recommendations:

Final Budget Changes:

The beginning fund balances for each subaccount changed, so appropriations adjustments were made to balance the subaccounts and ultimately the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Assistance Advance - SS Function Public Assistance Activity Assistance Advance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

363-0535-305.46-16 ASSISTANCE - STATE (5,465) 4,155 6,923 6,923 363-0535-305.46-17 ASSIST CALWORKS STATE 410,970 575,436 466,620 466,620 363-0535-305.46-18 ASSIST KINGAP 61,368 69,621 77,491 77,491 363-0535-305.46-19 ASSIST CALWORKS MOE OFFSE 21,299 363-0535-305.46-21 ASSIST EXTEND FOS/CARE 3,761 (417) (1,363) (1,363) 363-0535-305.46-22 ASSISTANCE LIHEAP STATE 4,398 3,431 4,624 4,624 363-0535-305.46-24 ASSIST PRIOR YEAR REV STA 1,401 68,463 70,000 70,000 363-0535-305.46-26 CWKS CHILD POVERTY SUBACC 79,053 25,000 25,000 363-0535-305.46-27 ASSISTANCE WINS STATE 8,998 7,420 8,570 8,570 363-0535-305.46-28 ARC 1,613 4,639 6,934 6,934 363-0535-305.46-29 ASSIST FOSTER CARE STATE 47,756 88,597 85,804 85,804 363-0535-305.46-30 ASSISTANCE EAFC STATE (21,899) 10,787 10,787 PUBLIC ASSIST PROGRAMS 556,099 878,499 761,390 761,390

363-0535-306.64-04 ASSISTANCE CALWORKS FEDER 308,668 260,004 351,390 351,390 363-0535-306.64-05 ASSIST FOSTER CARE FED 148,288 184,662 171,105 171,105

303 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

363-0535-306.64-06 ASSIST ADOPTIONS FEDERAL 207,038 186,519 187,265 187,265 363-0535-306.64-07 ASST KINGAP 11,527 12,961 13,728 13,728 363-0535-306.64-08 ASST EXTEN FOS/CARE FED 12,742 11,018 8,548 8,548 363-0535-306.64-09 TITLE XX FOS/CARE FED 29,631 11,739 363-0535-306.64-11 PRIOR YEARS REV FEDERAL 36,000 36,000 363-0535-306.64-13 ASSISTANCE EAFC FEDERAL 6,272 16,612 16,612 PUBLIC ASSIST PROGRAMS 717,894 673,175 784,648 784,648

363-0535-309.17-68 TF IN '91REALIGN FUND 394 339,168 222,866 184,061 184,061 TRANSFERS IN 339,168 222,866 184,061 184,061

363-0535-399.99-99 BEGINNING FUND BALANCE (105,000) (56,221) BEGINNING FUND BALANCE (105,000) (56,221)

TOTAL REVENUE 1,613,161 1,774,540 1,625,099 1,673,878

363-0535-690.04-16 MISCELLANEOUS EXPENSE 25,000 73,779 363-0535-690.04-20 EBT FS GA/GR OFFSET 1,300 715 363-0535-690.04-21 FC & AAP STATE OP OFFSET 1,000 1,000 363-0535-690.04-22 FC & AAP FEDER OP OFFSET 3,928 SERVICES & SUPPLIES 5,228 715 26,000 74,779

363-0535-690.07-15 TF OUT CALWORKS FED 300,144 258,461 351,390 351,390 363-0535-690.07-16 TF OUT EXTEN FOS/CARE FED 12,687 11,255 8,548 8,548 363-0535-690.07-17 TF OUT FOSTER CARE FED 205,528 190,786 171,105 171,105 363-0535-690.07-18 TF OUT ADOPTIONS FEDERAL 217,922 177,340 187,265 187,265 363-0535-690.07-19 TF OUT KINSHIP GUARD FED 11,521 12,953 13,728 13,728 363-0535-690.07-24 TF OUT STATE ASSISTANCE 3,172 5,797 6,934 6,934 363-0535-690.07-25 TF OUT CALWORKS STATE 831,328 849,937 650,681 650,681 363-0535-690.07-26 TF OUT KINSHIP GUARD STA 61,791 66,712 72,302 72,302 363-0535-690.07-27 TRANSFER OUT WINS STATE 8,817 7,425 8,570 8,570 363-0535-690.07-28 TRANSFER OUT EFC STATE 2,625 5,868 363-0535-690.07-29 TRANSFER OUT LIHEAP STATE 4,361 3,654 4,624 4,624 363-0535-690.07-87 TRANSFERS OUT 13,643 145,988 90,728 90,728 363-0535-690.07-96 EAFC FEDERAL 10,732 16,612 16,612 363-0535-690.07-98 EAFC STATE 488 16,612 16,612 TRANSFERS OUT 1,673,539 1,747,396 1,599,099 1,599,099

TOTAL EXPENDITURE 1,678,767 1,748,111 1,625,099 1,673,878

NET COST 65,606 (26,429)

304 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Assistance Advance - SS Function Public Assistance Activity Assistance Advance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

363-0536-305.45-07 CALFRESH STATE 370,180 415,247 375,458 375,458 363-0536-305.45-08 MEDI-CAL ADMIN STATE 1,355,413 1,398,489 1,285,848 1,285,848 363-0536-305.45-09 IHSS STATE 731,409 393,507 701,765 701,765 363-0536-305.45-12 FOSTER PARENT LICENSE STA 2,061 1,500 531 531 363-0536-305.45-14 CHILD WELFARE SVCS STA 249,715 97,839 667,260 667,260 363-0536-305.45-15 ADULT PROTECT SVCS STA 89,565 63,966 122,034 122,034 363-0536-305.45-16 CALWORKS STATE 278,294 141,713 505,557 523,528 363-0536-305.45-19 CMSP STATE 898 777 2,846 2,846 363-0536-305.45-20 PRIOR YEARS REV STATE 256,055 335,283 135,000 301,159 PUBLIC ASST ADMIN - STATE 3,333,590 2,848,321 3,796,299 3,980,429

363-0536-306.63-06 CALWORKS 1,438,820 1,339,603 1,361,670 1,361,670 363-0536-306.63-07 CALFRESH 555,127 715,808 605,390 605,390 363-0536-306.63-08 FOSTER CARE/AAP 46,498 7,785 17,118 17,118 363-0536-306.63-09 ADOPTIONS 54,968 7,493 26,403 26,403 363-0536-306.63-11 FOSTER PARENT LICENSING 7,920 7,072 322 322 363-0536-306.63-13 KINGAP 1,358 837 1,582 1,582 363-0536-306.63-14 ILP 23,480 21,883 18,242 18,242 363-0536-306.63-16 CHILD WELFARE SERVICES 759,626 880,150 1,052,913 1,052,913 363-0536-306.63-17 PROBATION 3,758 1,551 1,700 1,700 363-0536-306.63-18 PRIOR YEARS REVENUE FED (124,593) 15,269 150,000 219,353 PUBLIC ASST ADMIN-FEDERAL 2,766,962 2,997,451 3,235,340 3,304,693

363-0536-309.17-70 TF IN ADMIN REALIGN 394 203,274 224,617 240,000 240,000 TRANSFERS IN 203,274 224,617 240,000 240,000

363-0536-399.99-99 BEGINNING FUND BALANCE (285,000) (520,512) BEGINNING FUND BALANCE (285,000) (520,512)

TOTAL REVENUE 6,303,826 6,070,389 6,986,639 7,004,610

363-0536-691.04-23 C-IV OFFSET 6,272 5,745 SERVICES AND SUPPLIES 6,272 5,745

363-0536-691.07-03 TF OUT FED ADMIN 001-0501 2,704,074 3,011,395 3,083,640 3,083,640 363-0536-691.07-04 TF OUT STATE ADM 001-0501 3,418,849 3,289,666 3,901,299 3,919,270 363-0536-691.07-87 TRANSFERS OUT - PROBATION 1,175 1,889 1,700 1,700 TRANSFERS OUT 6,124,098 6,302,950 6,986,639 7,004,610

TOTAL EXPENDITURE 6,130,370 6,308,695 6,986,639 7,004,610

NET COST (173,456) 238,306

305 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Assistance Advance - SS Function Public Assistance Activity Assistance Advance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

363-0537-308.11-72 CALFRESH REPAYMENTS 4,569 7,455 5,000 6,612 MISCELLANEOUS REVENUE 4,569 7,455 5,000 6,612

363-0537-309.16-00 TRANSFERS IN 32 2,789 5,200 5,200 TRANSFERS IN 32 2,789 5,200 5,200

363-0537-399.99-99 BEGINNING FUND BALANCE (5,000) (6,612) BEGINNING FUND BALANCE (5,000) (6,612)

TOTAL REVENUE 4,601 10,244 5,200 5,200

363-0537-692.04-25 CALFRESH COLLECT OFFSET 8,623 8,657 2,500 2,500 SERVICES & SUPPLIES 8,623 8,657 2,500 2,500

363-0537-692.05-54 CLIENT REFUNDS 1,500 1,500 PUBLIC ASSIST PROGRAMS 1,500 1,500

363-0537-692.07-92 TRANSFER OUT TO INCENTIVE 5,162 2,496 1,200 1,200 TRANSFERS OUT 5,162 2,496 1,200 1,200

TOTAL EXPENDITURE 13,785 11,153 5,200 5,200

NET COST 9,184 909

306 Budget Name: County Mental Services Program Budget Unit #: 457-0538-419 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund is new for fiscal year 2020 to establish the budget for the County Medical Services Program (CMSP) Health Systems Development Grant Program.

The CMSP grant funding will support the Mariposa County Health and Human Services Agency (HHSA) in implementation of an Adult Systems of Care model. This division will implement core concepts of Systems of Care. HHSA will establish an ASOC Program Administrator to foster and monitor implementation. The Program Administrator will create and enhance internal collaboration between Health and Behavioral Health teams and professionals working within the newly created systems of care. The Program Administrator will also coordinate training in System of Care theory and practice for staff and key HHSA community partners, and this is reflected in the professional services and training budget lines. The Adult System of Care is an important feature of the HHSA consolidation.

Requested changes:

The budget is new in FY19.

Recommended changes:

Final Budget Changes:

No changes were made to the recommended budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit CMSP Grant Function Public Assistance Activity Public Assistance Grant

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

457-0538-305.50-28 CMSP GRANT REVENUE 120,000 120,000 STATE REVENUE 120,000 120,000

TOTAL REVENUE 120,000 120,000

457-0538-419.01-10 PROGRAM ADMINISTRATOR 46,115 46,115 SALARIES 46,115 46,115

307 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

457-0538-419.03-10 SOCIAL SECURITY 2,295 2,295 457-0538-419.03-11 MEDICARE 537 537 457-0538-419.03-13 MEDICAL/DENTAL/VISION 7,223 7,223 457-0538-419.03-14 RETIREMENT 4,068 4,068 457-0538-419.03-17 LIFE 13 13 457-0538-419.03-18 SDI 367 367 BENEFITS 14,503 14,503

457-0538-419.04-18 PROFESSIONAL SERVICES 39,615 39,615 457-0538-419.04-90 TRAINING 1,567 1,567 457-0538-419.04-91 PRIVATE VEHICLE 200 200 SERVICES & SUPPLIES 41,382 41,382

457-0538-419.07-96 TRANSFER OUT TO HUMAN SVC 18,000 18,000 TRANSFERS OUT 18,000 18,000

TOTAL EXPENDITURE 120,000 120,000

NET COST

308 Budget Name: Homeless Emergency Aid Program Budget Unit #: 459-0540-430 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

This fund was established by Board Resolution 2019-534 to account for revenue received from a new HEAP Grant in the amount of $302,412. Mariposa County Health and Human Service Agency received this grant as a sub recipient of the Amador Tuolumne Community Action Agency (ATCAA). The HEAP program is administered by the California Homeless Coordinating and Financing Council. ATCAA is a recognized Administrative Entity for HEAP, and as a member county, Mariposa will participate in a subcontractor agreement in the amount of $302,412. The Health and Human Services Agency will use funding in the following areas: for services to homeless adults up to $272,172, for homeless youth set- aside costs up to $15,120, and for administrative costs in an amount not to exceed $15,120.

Requested changes:

The budget is new in FY19.

Recommended changes:

The budget is new in FY 19.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Homeless Emergency Aid Program Function Public Assistance Activity Public Assistance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

459-0540-308.11-71 HOMELESS EMERGNCY AID PRO 75,000 MISCELLANEOUS REVENUE 75,000

459-0540-399.99-99 BEGINNING FUND BALANCE 75,000 BEGINNING FUND BALANCE 75,000

TOTAL REVENUE 75,000 75,000

459-0540-430.04-18 PROFESSIONAL SERVICES 75,000 SERVICES & SUPPLIES 75,000

TOTAL EXPENDITURE 75,000

NET COST (75,000)

309 Budget Name: Victim Services XC Grant Budget Unit #: 447-0543-694 Department: District Attorney Department Head: Walter Wall

Program Description:

The County Victim Services program will support Mariposa County in providing direct services to victims of crime. To address unmet gaps/needs, the following activities will be implemented to support victims in better participating in the criminal justice process and increased emotional healing and support following victimization. Activities include: administration of a mental health fund to provide mental health services to those who cannot access available services due to income or eligibility for the existing resources; administration of an emergency fund to provide support and replacement/repairs of items lost during a crime; transportation services to victims to attend court and services; and victim witness services provided in-person to victims residing in the remote northern area of the County.

The XC Grant has ended. Government accounting standards require that the budget remain open for two years.

Recommendation:

This budget is recommended as submitted.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Victim Services (XC) Program Function Public Assistance Activity Public Assistance Grant

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

447-0543-306.72-27 VICTIM SVCS (XC) PROGRAM 28,644 26,338 FEDERAL REVENUE 28,644 26,338

TOTAL REVENUE 28,644 26,338

447-0543-694.04-18 PROFESSIONAL SERVICES 38,230 447-0543-694.04-35 HUMAN SVC EMERGENCY FUND 2,500 447-0543-694.04-43 VICTIM TRANSPORTATION 1,683 447-0543-694.04-45 HOTEL VOUCHER WITNESSES 1,366 447-0543-694.04-48 VICTIM PROPERTY REPLACE 524 SERVICES AND SUPPLIES 44,303

447-0543-694.07-90 TRANSFERS OUT 10,676 3 TRANSFERS OUT 10,676 3

TOTAL EXPENDITURE 54,979 3

NET COST 26,335 (26,335)

310 Budget Name: Library Budget Unit #: 001-0606-731 Department: Library Department Head: Janet Chase-Williams

Program Description:

The Mariposa County Library System is committed to supporting lifelong learning and knowledge through self-education for all residents and visitors of Mariposa County. The Library strives to enrich the lives of all users by meeting the informational, recreational, self-educational and cultural needs of the community. Our helpful and expert staff provides information, quality service, and programs in a welcoming environment. The Mariposa County Library System provides free access to ideas and information to all citizens regardless of age, ethnic background, educational, and socioeconomic level.

Achievements  Served hundreds of patrons through computer, iPhone, iPad, android and Kindle tutoring  Advanced local education through STEAM (Science, Technology, Engineering, Art, Math) workshops that included instruction in 3D printing  Garnered teen interest through video workshops and the acquisition of a Robot that will be coded and programmed by students.  Expanded the Mariposa County Adult Literacy Program into El Portal  Began adding quiet Tutorial Space  Started a Family Literacy Program

Goals

 Add a Catheys Valley Branch Library

Requested changes

The only significant change is to the contract line item 0606 731 04 34. The Library has slowly increased the line item in order to be in line with other members of the San Joaquin Valley Library System. The Mariposa County Library was partially subsidized by SJVLS for many years. Library is now a fully contributing member. SJVLS supplies all technical services, van delivery, credit card payment services, hardware, software, E books electronic databases, and debt collection and provides access to over three million items.

Recommendation:

The budget is recommended as requested.

Final Budget Changes:

There were no changes to the Recommended Budget.

311 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Library Function Education Activity Library Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0606-305.74-09 LIBRARY STATE GRANTS 18,000 43,000 46,000 46,000 001-0606-305.74-35 LSTA GRANT - ROBOT 9,932 9,932 9,932 STATE REVENUE 18,000 52,932 55,932 55,932

001-0606-307.05-01 LIBRARY FINES & FEES 10,965 10,312 12,000 12,000 LIBRARY SERVICES 10,965 10,312 12,000 12,000

001-0606-308.01-31 DONATIONS 2,577 3,000 3,000 MISCELLANEOUS REVENUE 2,577 3,000 3,000

TOTAL REVENUE 28,965 65,821 70,932 70,932

001-0606-731.01-01 LIBRARY DIRECTOR 88,600 88,600 88,600 88,600 001-0606-731.01-80 SENIOR LIBRARY ASST 54,949 47,266 47,730 47,730 001-0606-731.01-81 SENIOR LIBRARY ASSIST 50% 12,392 20,078 21,301 21,301 001-0606-731.01-92 LIBRARY ASSISTANT I/II 19,053 34,118 36,167 36,167 001-0606-731.01-93 LIBRARY ASSISTANT I/II50% 10,546 17,114 18,157 18,157 COUNTY LIBRARY SALARIES 185,540 207,176 211,955 211,955

001-0606-731.02-01 EXTRA HELP 163,321 142,181 150,000 150,000 001-0606-731.02-30 OVERTIME 68 001-0606-731.02-35 LONGEVITY 500 HOURLY & OTHER COMP. 163,889 142,181 150,000 150,000

001-0606-731.03-02 GROUP HEALTH FOR RETIREES 20,854 23,858 25,313 25,313 001-0606-731.03-03 UNEMPLOYMENT 625 4,416 001-0606-731.03-04 ACCRUED BENEFITS 5,904 001-0606-731.03-10 SOCIAL SECURITY 12,010 13,297 13,732 13,732 001-0606-731.03-11 MEDICARE 5,195 5,173 5,386 5,386 001-0606-731.03-13 MEDICAL/DENTAL/VISION 32,719 35,904 35,371 35,371 001-0606-731.03-14 RETIREMENT-EMPLOYER 20,532 22,992 23,604 23,604 001-0606-731.03-17 LIFE INSURANCE 184 211 210 210 001-0606-731.03-18 SDI 960 1,245 1,299 1,299 001-0606-731.03-19 CASH-CAFETERIA PLAN 8,711 11,640 12,169 12,169 001-0606-731.03-20 UNFUNDED LIABILITY PYMNT 20,756 21,887 25,688 25,688 BENEFITS 128,450 140,623 142,772 142,772

001-0606-731.04-06 COMMUNICATIONS 12,132 9,523 12,300 12,300 001-0606-731.04-10 INSURANCE 7,087 7,053 7,118 7,118 001-0606-731.04-12 MAINTENANCE OF EQUIPMENT 929 700 700 001-0606-731.04-13 MAINTENANCE OF BUILDINGS 500 500 001-0606-731.04-15 MEMBERSHIPS 379 244 460 460 001-0606-731.04-16 MISCELLANEOUS EXPENSE 2,976 7,770 5,000 5,000 001-0606-731.04-17 OFFICE EXPENSE 1,176 6,101 4,000 4,000 001-0606-731.04-18 PROFESSIONAL SERVICES 17,280 21,910 18,000 18,000 001-0606-731.04-20 POSTAGE 4,385 4,364 5,500 5,500 001-0606-731.04-33 LIBRARY SERVICES 10,948 6,331 5,600 5,600 001-0606-731.04-34 CONTRACTS 55,128 72,281 93,000 93,000 001-0606-731.04-35 BOOKS/AUDIOS/VIDEOS/MAGS 26,050 36,864 36,000 36,000 001-0606-731.04-38 SMALL BUSINESS GRANT 343 500 500 001-0606-731.04-50 COUNTY VEHICLE EXPENSE 500 500 001-0606-731.04-60 UTILITIES 26,213 31,397 28,000 28,000 001-0606-731.04-80 EQUIPMENT 2,649 2,022 4,500 4,500

312 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0606-731.04-88 FUEL EXPENSE 200 200 001-0606-731.04-90 TRAINING & SEMINARS 72 219 1,000 1,000 001-0606-731.04-91 PRIVATE VEHICLE USE 951 989 1,250 1,250 COUNTY LIBRARY SERVICES 167,769 207,997 224,128 224,128

001-0606-731.06-50 CODING ROBOT 9,651 9,932 9,932 FIXED ASSETS 9,651 9,932 9,932

TOTAL EXPENDITURE 645,648 707,628 738,787 738,787

NET COST 616,683 641,807 667,855 667,855

313 Budget Name: UC Cooperative Extension Budget Unit #: 001-0608-742 Department: UC Cooperative Extension Department Head: Fadzayi Mashiri

Program Description:

The University of California Cooperative Extension (UCCE) program in Mariposa operates under a cooperative agreement between the University of California and the County of Mariposa to provide teaching, research and public service programs to county residents. The close partnership is developed to ensure that extension and educational programs are focused on addressing local issues in the areas of livestock, field crops, horticultural crops, home gardens and orchards, natural resources, and 4-H youth development. This is accomplished through workshops, seminars, media information, publications, consultations, and 4-H club activities. Currently the UCCE office has one UC Livestock and Natural Resources advisor, who also serves as the UC County Director / Department Head. There is also one 4-H Advisor, based in Merced, and one Viticulture Advisor based in Madera, that also serve Mariposa County. All advisors have cross county assignments ranging between two to three counties. The 4-H Coordinator, who is fully funded by the county, coordinates youth activities and is responsible for conducting, managing, and developing a progressive 4-H youth program in conjunction with the 4-H Advisor. This position also directly manages the volunteer leadership, members, and clubs. The Master Gardener Coordinator, who is county funded part-time extra help, coordinates the training of MG volunteers and the public, and manages the MG gardener volunteer program for Mariposa County. The full time Office Technician shared 50/50 with the Department of Agriculture is also funded by the county and is responsible for all the UCCE office management and administrative duties.

Overall UCCE program goals:  Strengthen the relationship between UCCE, county and the community, and promote a better understanding of the UCCE programs within the community.  Disseminate useful, science-based information to address identified community needs and promote environmental sustainability  Develop new, and expand current extension educational programs in livestock, field crops, horticultural crops, home gardens and orchards, natural resources, and 4-H youth development program.  Increase UCCE footprint by applying for grants to funds strategic positions and programs.

Accomplishments for FY 2018: 1. Livestock and Natural Resources program organized and hosted several workshops covering topics ranging from economics of ranching operations, animal health, weed management, and continued to work on a community based group interested in grass fed beef production. Published an award winning paper of results showing a significant reduction in medusahead (Taeniatherum caput-medusae) while increasing forage grasses by applying low rates of aminopyralid (Milestone ®) in spring. 2. Master Gardeners added thousands of hours of community service, developed special training for the Helpline Desk to deal with continuing questions related to tree deaths, water conservation, pest identification and other related foothill gardening issues, and offered a total of 11 events, including free public workshops requested by community members. 3. 4-H Youth Development Program now has a chartered 4-H Afterschool SPIN club in El Portal and Mariposa Elementary. 4-H sponsored three new events for youth and families, Olympic Day, 4-H Appreciation Day, & Color-Me-Green 5K run.

Goals and Objectives for FY 2019: A. Livestock and Natural Resources Program  Continue to develop relevant educational and extension programs addressing the issues identified by the community;  Monitor forage production on rangelands to track feed availability for livestock;  Write grant proposals for and carry out research and trials on pertinent livestock production and rangeland management;  Collect climatic data to better understand its influence on forage production over time  Start project(s) exploring different strategies to reduce fire risk. B. Master Gardener Program  Continue to attract and graduate quality volunteers to the UC Master Gardeners program through the extensive 2019 training class.  In response to public demand, develop new training programs focused on water conserving, heat-tolerant vegetable gardening with large yields regardless of space limitations.

314  Support and collaborate with 4H to increase educational gardening activities with young people.  Continue to offer education on landscaping for fire-safety, what to plant to replace dead trees, and promote drought-tolerant plants and natives. C. 4-H Youth Development Program  Increase enrollment for 2019-20 program year (both youth and volunteer leaders)  Establish a new club or Afterschool SPIN club in Greeley Hill  Get 4-H involved in more afterschool programs.  Create additional 4-H events for the community youth

Requested Changes:

The only increase in expenditures is the continuation of the Part-Time Extra-Help Office Assistant 1 that was requested and approved during the mid-year budget adjustments, as the need is ongoing. No other increase in expenditures is requested, individual line items have been adjusted up or down to accommodate changing needs.

Final Budget Changes:

There were no changes to the Recommended Budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Coperative Extension Function Education Activity Agriculture Education

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

001-0608-742.01-63 OFFICE TECHNICIAN 17,878 25,123 26,639 26,639 001-0608-742.01-85 SECRETARY 5,350 001-0608-742.01-86 4H YOUTH COORDINATOR 50,861 47,054 52,872 52,872 CO-OP EXTENSION SALARIES 74,089 72,177 79,511 79,511

001-0608-742.02-01 EXTRA HELP 21,031 22,972 37,516 37,516 001-0608-742.02-35 LONGEVITY PAY 750 1,000 1,000 1,000 HOURLY & OTHER COMP. 21,781 23,972 38,516 38,516

001-0608-742.03-02 GROUP HEALTH FOR RETIREES 3,713 3,850 4,088 4,088 001-0608-742.03-04 ACCRUED BENEFITS 958 001-0608-742.03-10 SOCIAL SECURITY 4,229 4,151 4,688 4,688 001-0608-742.03-11 MEDICARE 1,300 1,293 1,459 1,459 001-0608-742.03-13 MEDICAL/DENTAL/VISION 16,043 16,728 16,631 16,631 001-0608-742.03-14 RETIREMENT-EMPLOYER 8,268 8,121 8,935 8,935 001-0608-742.03-17 LIFE INSURANCE 39 39 39 39 001-0608-742.03-18 SDI 719 740 814 814 001-0608-742.03-19 CASH-CAFETERIA PLAN 676 801 897 897 001-0608-742.03-20 UNFUNDED LIABILITY PYMNT 6,984 8,290 9,724 9,724 BENEFITS 42,929 44,013 47,275 47,275

001-0608-742.04-06 COMMUNICATIONS 1,229 1,334 1,350 1,350 001-0608-742.04-09 HOUSEHOLD / JANITORIAL 368 236 400 400 001-0608-742.04-10 INSURANCE 1,874 1,870 1,960 1,960 001-0608-742.04-12 MAINTENANCE OF EQUIPMENT 183 195 300 300 001-0608-742.04-15 MEMBERSHIPS 39 39 40 40

315 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0608-742.04-17 OFFICE EXPENSE 2,993 4,120 4,000 4,000 001-0608-742.04-31 RENTS & LEASES-BUILDINGS 18,546 19,033 19,550 19,550 001-0608-742.04-32 SMALL TOOLS 49 50 50 001-0608-742.04-33 SPECIAL DEPARTMENT 1,267 1,911 2,000 2,000 001-0608-742.04-34 4 H - TRAVEL 488 448 1,750 1,750 001-0608-742.04-35 TRAVEL - FARM ADVISOR 389 001-0608-742.04-36 MSTR GARD SPECIAL PROJECT 189 131 200 200 001-0608-742.04-37 AG IN A CLASSROOM 1,620 1,224 1,750 1,750 001-0608-742.04-38 4 H - OUTREACH 2,672 1,685 2,000 2,000 001-0608-742.04-39 MSTR GARD COORDINATOR TRA 265 2,372 2,000 2,000 001-0608-742.04-50 COUNTY VEHICLE EXPENSE 4,839 4,832 4,900 4,900 001-0608-742.04-60 UTILITIES 3,052 2,622 2,500 2,500 001-0608-742.04-71 COPIER EXPENSE 1,624 2,593 2,885 2,885 001-0608-742.04-80 EQUIPMENT 451 381 300 300 001-0608-742.04-81 SOFTWARE 100 100 001-0608-742.04-88 FUEL EXPENSE 695 620 1,500 1,500 001-0608-742.04-90 TRAINING & SEMINARS 630 2,000 2,000 001-0608-742.04-91 PRIVATE VEHICLE USE 865 1,784 2,000 2,000 CO-OP EXTENSION SERVICES 43,648 48,109 53,535 53,535

TOTAL EXPENDITURE 182,447 188,271 218,837 218,837

NET COST 182,447 188,271 218,837 218,837

316 Budget Name: Library Private Donation Budget Unit #: 430-0609-732 Department: Library Department Head: Janet Chase-Williams

Program Description:

This fund was established in Fiscal Year 2010-11 to accept a donation from the Tillie Stroming Trust to the County Library. This funding is to be used to enhance the County’s library and is at the discretion of the County Librarian with the approval of the Board of Supervisors.

Requested Changes:

Revenue consists of interest earned and the residual fund balance. The Miscellaneous Expense line item is used to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Library Private Donation Function Education Activity Library Services

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

430-0609-304.30-00 INTEREST 4,136 6,079 4,500 4,500 INTEREST 4,136 6,079 4,500 4,500

430-0609-399.99-99 BEGINNING FUND BALANCE 344,000 353,707 BEGINNING FUND BALANCE 344,000 353,707

TOTAL REVENUE 4,136 6,079 348,500 358,207

430-0609-732.04-16 MISCELLANEOUS EXPENSE 348,500 358,207 SERVICES & SUPPLIES 348,500 358,207

430-0609-732.07-87 TRANSFER OUT 8,000 OTHER FINANCING USES 8,000

TOTAL EXPENDITURE 8,000 348,500 358,207

NET COST (4,136) 1,921

317 Budget Name: Parks and Recreation Budget Unit #: 001-0701-761 Department: Public Works Department Head: Mike Healy

Program Description:

The Parks and Recreation Division of the Department of Public Works manages the County sponsored recreation programs and plans for the acquisition and development of proposed recreational facilities. This budget includes seasonal employees for recreational programs, including swimming pools in the communities of El Portal, Coulterville, and Mariposa; Summer Day Camp; youth sports; adult sports leagues; and other activities. Reservations for use of community parks and community centers are managed by this department in addition to coordinating with youth sports organizations for the use of county ball fields. This department also operates and maintains cemetery records for the three county cemeteries – Cathey’s Valley, Mariposa, and Coulterville.

Accomplishments:

 Awarded 4 youth sports groups with grant funding; Youth Football, Little League, Girls Youth Softball and Mariposa Youth Soccer.  Initiated and organized the 1st Annual Polar Bear Plunge on New Year’s Day at the Mariposa Pool  Created a number of new youth and family themed events through partnerships created with the County Health and Human Services Agency and Probation Department.  Created Spring Break Art Classes with the Arts Council at the Coulterville Community Club.  Collaborated with Mariposa Elementary School to have “Fun Fridays” for the after school program.  Preparing to launch CivicRec website software for Recreation programing and facility use reservations and payment customer convenience online.  Developed a paperless Day Camp attendance system.  Collaborated with other community agencies to develop Mariposa Park Day Event  Held 7 Free Movies in the Parks – Mariposa, Catheys Valley, Woodland and Greeley Summer Teen Nights  Family Swim Nights (Fridays) at Mariposa and Coulterville Pools  Last year we served over 300 children with our Learn-to-swim program ages 0-12  Last year we served over 200 children and their parents with our Summer Day Camp program ages 7-12  We provided 30 individuals with employment and job training.  We provided Adult fitness for over 60 people at a low cost.  Zero accidents or injuries during the entire swim season at Mariposa and Coulterville Pools  We coordinated with the Mariposa Arts Council to provide Art and Music classes to children ages 7-12  Worked with little league to help with funding and the installation of the scoreboard at Woodland  Upcoming Lifeguard Class and training all the public works staff in CPR/First Aid

Goals & Objectives:

 Continue to expand programing in the North County to reach both adults and children in those communities.  Continue to work with County Administration and Planning to obtain grant funding for recreational opportunities i.e. Recreation Center  Fully utilize existing recreational facilities for community events and programing such as The Polar Bear Plunge, Mariposa Park Day, and Free Movie Nights etc.  Become active in the California Parks and Recreation Society District 5 in order to collaborate with other recreational professionals and opportunities.  Maintain and expand health and safety training for Parks and Recreation staff.  Work with other community agencies in order to implement a county-wide health initiative to combat obesity and substance abuse.  Provide more trails and open space for Mariposa County residents.

Requested Changes:

General Fund Revenue estimates are reduced from FY18-19 due to: 1) there will be no grant funding received from outside sources; 2) Day Camp fees are realigned to more accurately reflect revenues received in the previous two years. Salaries and benefits have decreased slightly due to staffing promotions who start at a lower step level than their predecessors. Software increased to cover CivicRec website scheduling and fee collection software. County Vehicle increased to cover high depreciation expenses for new vehicle.

318 Recommendation:

The budget is recommended as requested.

Final Budget Changes:

Added $6,000 in additional appropriations as a result of a contribution from Probation in the budget against which no appropriations were previously identified.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Parks & Recreation Function Recreation & Culture Activity Recreation Facilities

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0701-307.06-01 SWIM LESSONS 4,440 5,576 4,500 4,500 001-0701-307.06-03 DAY CAMP FEES 17,737 14,850 17,500 17,500 001-0701-307.06-04 WATER AQUATICS 6,126 6,608 6,000 6,000 001-0701-307.06-05 FITNESS OVER 50 350 553 800 800 001-0701-307.06-07 POOL USE FEES 3,898 3,903 3,100 3,100 PARK & RECREATION SERVICE 32,551 31,490 31,900 31,900

001-0701-308.01-03 OTHER REV - RECREATION (100) 930 930 001-0701-308.01-04 DONATIONS - MOVIE IN PARK 2,000 1,500 1,000 1,000 001-0701-308.01-60 SCHOLARSHIP CONTRIBUTIONS 1,050 500 500 500 MISCELLANEOUS REVENUE 2,950 2,000 2,430 2,430

001-0701-308.32-01 RENT OF COUNTY FACILITY 3,628 4,276 4,000 4,000 RENTS & CONCESSIONS 3,628 4,276 4,000 4,000

001-0701-309.16-00 TRANSFERS IN 25,284 22,159 6,000 6,000 TRANSFERS IN 25,284 22,159 6,000 6,000

TOTAL REVENUE 64,413 59,925 44,330 44,330

001-0701-761.01-21 PARKS & REC MANAGER 3,235 001-0701-761.01-23 FACILITIES & REC MANAGER 44,668 20,861 39,312 39,312 001-0701-761.01-41 RECREATION SUPERVISOR 56,199 39,996 51,291 51,291 RECREATION SALARIES 100,867 64,092 90,603 90,603

001-0701-761.02-01 EXTRA HELP 71,349 91,216 82,000 84,000 001-0701-761.02-30 OVERTIME 586 001-0701-761.02-35 LONGEVITY PAY 875 250 001-0701-761.02-45 OUT OF CLASS PAY 6,216 HOURLY & OTHER COMP. 72,810 97,682 82,000 84,000

001-0701-761.03-02 GROUP HEALTH FOR RETIREES 14,450 14,517 15,124 15,124 001-0701-761.03-03 UNEMPLOYMENT 148 001-0701-761.03-10 SOCIAL SECURITY 5,585 4,026 5,674 5,674 001-0701-761.03-11 MEDICARE 2,343 2,194 2,516 2,516 001-0701-761.03-13 MEDICAL/DENTAL/VISION 21,132 14,479 20,414 20,414 001-0701-761.03-14 RETIREMENT-EMPLOYER 11,239 7,141 10,055 10,055 001-0701-761.03-17 LIFE INSURANCE 61 38 33 33 001-0701-761.03-18 SDI 968 706 906 906 001-0701-761.03-20 UNFUNDED LIABILITY PYMNT 9,664 11,448 10,943 10,943 BENEFITS 65,442 54,697 65,665 65,665

319 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

001-0701-761.04-06 COMMUNICATIONS 4,658 4,963 4,500 4,500 001-0701-761.04-08 FOOD 578 846 1,500 1,500 001-0701-761.04-10 INSURANCE 4,980 4,104 4,332 4,332 001-0701-761.04-15 MEMBERSHIPS 475 475 1,000 1,000 001-0701-761.04-17 OFFICE EXPENSE 1,583 2,404 2,500 2,500 001-0701-761.04-18 PROFESSIONAL SERVICES 1,148 2,980 4,000 5,000 001-0701-761.04-29 PUBLICATIONS/LEGAL NOTICE 39 800 800 001-0701-761.04-30 RENTS & LEASES-EQUIPMENT 351 310 2,000 2,000 001-0701-761.04-33 ATHLETIC SUPPLIES 7,000 7,000 7,000 001-0701-761.04-35 RECREATION PROGRAMS 8,629 14,703 7,500 10,500 001-0701-761.04-36 SD/POOL SUPPLIES 3,218 7,662 4,500 4,500 001-0701-761.04-38 CEMETARY OPERATIONS 825 2,000 2,000 001-0701-761.04-50 COUNTY VEHICLE EXPENSE 4,813 9,381 10,800 10,800 001-0701-761.04-60 UTILITIES 214 302 215 215 001-0701-761.04-63 MOVIE IN PARK (DONATION) 620 620 1,000 1,000 001-0701-761.04-70 NSF CHARGES 20 001-0701-761.04-71 COPIER EXPENSE 593 1,488 1,200 1,200 001-0701-761.04-80 EQUIPMENT 3,042 2,777 3,000 3,000 001-0701-761.04-81 SOFTWARE 4,500 4,500 001-0701-761.04-88 FUEL EXPENSE 78 2,500 2,500 001-0701-761.04-90 TRAINING & SEMINARS 405 1,227 2,000 2,000 001-0701-761.04-91 PRIVATE VEHICLE USE 200 200 RECREATION SERVICES 36,152 61,359 67,047 71,047

001-0701-761.06-44 MOVIE SCREEN 13,915 FIXED ASSETS 13,915

001-0701-761.07-87 TRANSFERS OUT 50,000 TRANSFERS OUT 50,000

001-0701-761.08-82 PRIOR PERIOD ADJUSTMENT (302) SPECIAL ITEMS (302)

TOTAL EXPENDITURE 338,884 277,830 305,315 311,315

NET COST 274,471 217,905 260,985 266,985

320 Budget Name: Capital Improvement Projects Budget Unit #: 501-1300 Department: Public Works Department Head: Mike Healy

Program Description:

The Capital Improvement Project funds account for the current and planned capital improvement projects. The financing source for each project is shown in that fund. Funding for projects requesting to be funded by the General Fund are included in the Interfund Transfers budget unit (001-0161). Fund 501 is used for relatively small projects usually funded by discretionary funding. Other “500” funds are used to account for specific larger projects.

Requested Changes:

 501: The fund balance in Fund 501 is being used to fund the completion of the Park Stairs project as well as the Government Center roof repair, painting, HVAC and upstairs remodel.  502: The Courthouse Construction Funds are adjusted based on actual revenue receipts received in the previous fiscal year and the residual funding for continued courthouse construction and the possible remodel of the downstairs courtroom.  503: Appropriations in the MCCJF Construction are adjusted based on work performed in the previous fiscal year.  504: This fund was established to account the General Fund contributions towards the Courthouse Renovation project which completed in FY18-19.  507: The Public Transportation Modernization Improvement and Service Account (PTMISA) accounts for grant revenue and appropriations. The current project is for paving the Public works Roads yard.  510: Revenue and appropriations in the Sidewalk Projects are for sidewalks at Mariposa Elementary School and along Bullion Street.  511: Revenue and appropriations in the County Road Projects are adjusted to account for State Transportation Improvement Program (STIP). STIP funding will be used for the Ben Hur Road project. The negative fund balance in this fund reflects only that reimbursement has yet to be received.  512: County Bridge Replacement represents funding for bridge replacement and repairs and appropriations are budgeted for specific bridges in the appropriate line items. Negative fund balance in this fund reflects only that reimbursement has yet to be received.  513: Represents funding and appropriations associated with the completed Coulterville Drainage Project as well as the employment training program (Mother Lode Job Training). Appropriations in the Transfer Out line items represent grant overhead to the Economic Development budget and to the Engineering/Surveyor budget for program expenses.  515: Disaster Recovery Initiative is ongoing bridge and road maintenance in the areas affected by the Telegraph Fire. Appropriations in the Transfer Out represent grant overhead reimbursement to the Economic Development budget for project services. This fund is closed but government accounting regulations require that this budget be included in the annual budget for two years after transactions have ceased.  520: CSA-3 funds for fire station repairs and improvements.  522: This fund is for fixed asset bridge maintenance projects.  524: This fund is for revenue and expenditures associated with the February 2017 storm event and resulting road and bridge repairs.  525: This fund is for revenue and expenditures associated with the March 2018 storm event and resulting road and bridge repairs.  540: This fund reflects residual money available for the Don Pedro Waste Water Treatment Plant.  566: This fund reflects residual monies available for the Catheys Valley park expansion.

Recommended Changes: This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed in several capital funds, so appropriations adjustments were made to balance the funds. A few changes were made for other reasons outlined below:  501: $82,845 in appropriations were added to Park Stairs to recognize funds restricted for that purpose.  505: $5,000 was transferred in to cover an option agreement to purchase property to further the Mariposa Creek Parkway project.

321 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Miscellaneous Projects

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

501-1300-309.15-55 TRANSFER IN FROM FUND 430 8,000 TRANSFERS IN 8,000

501-1300-309.16-00 TRANSFERS IN 233,543 38,265 150,000 150,000 TRANSFERS IN 233,543 38,265 150,000 150,000

501-1300-399.99-99 BEGINNING FUND BALANCE 138,749 99,502 BEGINNING FUND BALANCE 138,749 99,502

TOTAL REVENUE 233,543 46,265 288,749 249,502

501-1300-770.06-02 TENNIS COURT 150,000 150,000 501-1300-770.06-57 PARK STAIRS 254 82,845 501-1300-770.06-68 GOV'T CT ROOF,PAINT,REMOD 21,014 207,704 38,315 8,315 501-1300-770.06-69 REPAIRS TO GOVERNMENT CTR 100,434 8,342 501-1300-770.06-70 EL PORTAL POOL PLASTER 91,538 501-1300-770.06-71 MUSEUM VAULT FIRE SUPPRES 76,284 501-1300-770.06-72 COULTERVILLE LIGHTING 3,265 35,000 501-1300-770.06-73 MILBURN - PROBATION PORCH 3,705 FIXED ASSETS 24,279 414,485 288,749 249,502

TOTAL EXPENDITURE 24,279 414,485 288,749 249,502

NET COST (209,264) 368,220

322 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Courthouse Construction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

502-1301-303.21-00 FINES, FORFEITURES & PEN 51,657 53,035 46,000 46,000 502-1301-303.21-02 TRAFFIC SCH VC42007(b)(1) 475 602 500 500 FINES, FORFEITURES & PEN 52,132 53,637 46,500 46,500

502-1301-304.30-00 INTEREST 1,510 1,456 1,400 1,400 INTEREST 1,510 1,456 1,400 1,400

502-1301-309.16-00 TRANSFERS IN 61,452 119,937 TRANSFERS IN 61,452 119,937

502-1301-399.99-99 BEGINNING FUND BALANCE 109,597 116,893 BEGINNING FUND BALANCE 109,597 116,893

TOTAL REVENUE 53,642 55,093 218,949 284,730

502-1301-771.06-01 COURTHOUSE CONSTRUCTION 218,949 284,730 FIXED ASSETS 218,949 284,730

502-1301-771.07-87 TRANSFERS OUT 430,000 TRANSFERS OUT 430,000

TOTAL EXPENDITURE 430,000 218,949 284,730

NET COST 376,358 (55,093)

323 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity MCCJF Construction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

503-1302-303.21-00 FINES, FORFEITURES & PEN 11,556 11,862 10,000 10,000 503-1302-303.21-02 TRAFFIC SCH VC42007(b)(1) 475 602 400 400 FINES, FORFEITURES & PEN 12,031 12,464 10,400 10,400

503-1302-304.30-00 INTEREST 1,054 1,275 500 500 INTEREST 1,054 1,275 500 500

503-1302-399.99-99 BEGINNING FUND BALANCE 79,946 82,573 BEGINNING FUND BALANCE 79,946 82,573

TOTAL REVENUE 13,085 13,739 90,846 93,473

503-1302-772.06-01 MCCJF 17,139 90,846 93,473 FIXED ASSETS 17,139 90,846 93,473

503-1302-772.07-89 TRANSFERS OUT 90,000 TRANSFERS OUT 90,000

TOTAL EXPENDITURE 107,139 90,846 93,473

NET COST 94,054 (13,739)

324 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Courthouse Construction

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

504-1303-309.16-00 TRANSFERS IN 520,000 58,527 TRANSFERS IN 520,000 58,527

504-1303-399.99-99 BEGINNING FUND BALANCE 61,452 119,937 BEGINNING FUND BALANCE 61,452 119,937

TOTAL REVENUE 520,000 58,527 61,452 119,937

504-1303-773.06-01 COURTHOUSE RENOVATION 574,413 23,548 FIXED ASSETS 574,413 23,548

504-1303-773.07-87 TRANSFER OUT 61,452 119,937 COURTHOUSE RENOVATION 61,452 119,937

TOTAL EXPENDITURE 574,413 23,548 61,452 119,937

NET COST 54,413 (34,979)

325 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Mariposa Creek Project

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

505-1304-309.16-00 TRANSFERS IN 5,000 TRANSFERS IN 5,000

TOTAL REVENUE 5,000

505-1304-774.06-01 MARIPOSA CREEK PROJECT 5,000 FIXED ASSETS 5,000

TOTAL EXPENDITURE 5,000

NET COST

326 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity PTMISA Projects

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

507-1306-304.30-00 INTEREST 343 2,065 1,500 1,500 NTEREST 343 2,065 1,500 1,500

507-1306-305.55-15 PTMISA REVENUE 353,809 STATE REVENUE 353,809

507-1306-399.99-99 BEGINNING FUND BALANCE 388,561 385,335 BEGINNING FUND BALANCE 388,561 385,335

TOTAL REVENUE 343 355,874 390,061 386,835

507-1306-776.06-03 MAINTENANCE YARD IMPROVE 390,061 386,835 FIXED ASSETS 390,061 386,835

TOTAL EXPENDITURE 390,061 386,835

NET COST (343) (355,874)

327 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Sidewalk Projects

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

510-1310-305.55-01 STATE FUNDED PROJECTS 399,039 399,039 STATE REVENUE 399,039 399,039

510-1310-305.74-32 STATE REVENUE SR2S 12,230 12,230 STATE REVENUE 12,230 12,230

510-1310-306.67-42 SRTS FEDERAL 303,354 303,354 FEDERAL - CONSTRUCTION 303,354 303,354

510-1310-399.99-99 BEGINNING FUND BALANCE 24,215 33,215 BEGINNING FUND BALANCE 24,215 33,215

TOTAL REVENUE 738,838 747,838

510-1310-780.06-06 MES SIDEWALKS 320,639 320,639 510-1310-780.06-66 BULLION STREET SIDEWALKS 592 418,199 427,199 FIXED ASSETS 592 738,838 747,838

TOTAL EXPENDITURE 592 738,838 747,838

NET COST 592

328 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity County Road Projects

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

511-1311-305.62-10 STIP 717,740 1,100,000 2,423,000 STATE REVENUE 717,740 1,100,000 2,423,000

511-1311-399.99-99 BEGINNING FUND BALANCE (207,085) (1,481,023) BEGINNING FUND BALANCE (207,085) (1,481,023)

TOTAL REVENUE 717,740 892,915 941,977

511-1311-781.06-49 STIP 94,585 1,215,963 892,915 941,977 FIXED ASSETS 94,585 1,215,963 892,915 941,977

TOTAL EXPENDITURE 94,585 1,215,963 892,915 941,977

NET COST 94,585 498,223

329 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity County Bridge Replace/Repair

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

512-1312-306.67-48 BRIDGE REPLACEMENT/REPAIR 721,997 558,853 1,358,929 1,674,785 FEDERAL - CONSTRUCTION 721,997 558,853 1,358,929 1,674,785

512-1312-399.99-99 BEGINNING FUND BALANCE 8,465 (307,391) BEGINNING FUND BALANCE 8,465 (307,391)

TOTAL REVENUE 721,997 558,853 1,367,394 1,367,394

512-1312-782.06-49 DARRAH ROAD BRIDGE 171,618 917 50,000 50,000 512-1312-782.06-50 DOGTOWN ROAD PM 11.60 70,708 68,578 200,000 200,000 512-1312-782.06-51 OLD TOLL ROAD 33,277 35,525 50,000 50,000 512-1312-782.06-52 INDIAN GULCH 24,879 23,693 50,000 50,000 512-1312-782.06-53 OAK GROVE ROAD 27,731 27,305 200,000 200,000 512-1312-782.06-55 DOGTOWN ROAD PM 10.19 54,631 65,211 200,000 200,000 512-1312-782.06-56 WHITE ROCK ROAD PM 21.30 24,547 45,661 50,000 50,000 512-1312-782.06-57 TIP TOP BRIDGE PROJECT 28,393 31,022 24,394 24,394 512-1312-782.06-58 INCLINE ROAD BRIDGE 28,620 139,973 50,000 50,000 512-1312-782.06-59 SCHOOL HOUSE ROAD BRIDGE 5,348 1,167 98,000 98,000 512-1312-782.06-60 USONA ROAD BRIDGE 19,954 20,398 50,000 50,000 512-1312-782.06-61 OAK ROAD BRIDGE 34,899 84,447 95,000 95,000 512-1312-782.06-62 BUCKEYE ROAD BRIDGE 49,981 106,923 200,000 200,000 512-1312-782.06-63 FORESTA BRIDGE 40C0054 60 512-1312-782.06-64 FORESTA BRIDGE 40C0055 60 512-1312-782.06-72 WHITEROCK RD BRIDGE 27.85 29,853 126,992 50,000 50,000 FIXED ASSETS 604,439 777,932 1,367,394 1,367,394

TOTAL EXPENDITURE 604,439 777,932 1,367,394 1,367,394

NET COST (117,558) 219,079

330 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Coulterville Drainage

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

513-1313-306.67-09 CDBG GRANT 1,015,140 FEDERAL - CONSTRUCTION 1,015,140

513-1313-399.99-99 BEGINNING FUND BALANCE 55,420 55,360 BEGINNING FUND BALANCE 55,420 55,360

TOTAL REVENUE 1,015,140 55,420 55,360

513-1313-783.06-01 COULTERVILLE DRAINAGE 799,121 146 55,420 55,360 FIXED ASSETS 799,121 146 55,420 55,360

TOTAL EXPENDITURE 799,121 146 55,420 55,360

NET COST (216,019) 146

331 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Disaster Recovery Initiative

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

515-1315-306.67-45 DRI CONSTRUCT/ENHANCEMEN 81,454 FEDERAL - CONSTRUCTION 81,454

515-1315-308.11-00 MISCELLANEOUS REVENUE 957 MISCELLANEOUS REVENUE 957

TOTAL REVENUE 82,411

515-1315-785.07-90 TRANSFER OUT TO ECON DEVE 1,425 OTHER FINANCING USES 1,425

515-1315-785.08-82 PRIOR PERIOD ADJUSTMENT 28,521 SPECIAL ITEMS 28,521

515-1315-786.07-90 TRANSFER OUT TO ECON DEVE 5,296 OTHER FINANCING USES 5,296

TOTAL EXPENDITURE 29,946 5,296

NET COST (52,465) 5,296

332 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Midpines Fire Station

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

519-1320-790.07-87 TRANSFERS OUT 2,850 OTHER FINANCING USES 2,850

TOTAL EXPENDITURE 2,850

NET COST 2,850

333 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Firestation Improvements

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

520-1321-309.16-00 TRANSFERS IN 118,150 57,000 57,000 TRANSFERS IN 118,150 57,000 57,000

520-1321-399.99-99 BEGINNING FUND BALANCE 168,263 176,579 BEGINNING FUND BALANCE 168,263 176,579

TOTAL REVENUE

520-1321-791.06-21 BOOTJACK FIRE STATION 19,855 7,993 150,000 150,000 520-1321-791.06-22 BRIDGEPORT FIRE STATION 62,673 27,005 520-1321-791.06-23 FISH CAMP FIRE STATION 35 99 50,000 58,316 520-1321-791.06-24 MIDPINES FIRE STATION 35 1,387 25,263 25,263 520-1321-791.06-25 MT. BULLION STATION 504 FIXED ASSETS 83,102 36,484 225,263 233,579

TOTAL EXPENDITURE 83,102 36,484 225,263 233,579

NET COST (35,048) 36,484

334 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Bridgeport Fire Station

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

TOTAL REVENUE

521-1322-792.07-87 TRANSFERS OUT 6,239 OTHER FINANCING USES 6,239

TOTAL EXPENDITURE 6,239

NET COST 6,239

335 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Bridge Maintenance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

522-1323-306.67-49 BRIDGE MAINTENANCE 148,737 84,500 84,500 FEDERAL - CONSTRUCTION 148,737 84,500 84,500

522-1323-309.16-00 TRANSFERS IN 2,610 51,853 TRANSFERS IN 2,610 51,853

522-1323-399.99-99 BEGINNING FUND BALANCE 176,473 119,044 BEGINNING FUND BALANCE 176,473 119,044

TOTAL REVENUE 2,610 200,590 260,973 203,544

522-1323-795.06-49 BRIDGE MAINTENANCE 138,736 67,121 260,973 203,544 FIXED ASSETS 138,736 67,121 260,973 203,544

TOTAL EXPENDITURE 138,736 67,121 260,973 203,544

NET COST 136,126 (133,469)

336 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity February 2017 Storm Projects

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

524-1325-305.62-11 AHWAHNEE ROAD 3,597 524-1325-305.62-12 BEN HUR ROAD 1,044 524-1325-305.62-16 HORNITOS ROAD 1,373 524-1325-305.62-17 INDIAN PEAK BRIDGE 24,982 524-1325-305.62-18 MORMON BAR CROSSING 9,481 524-1325-305.62-19 OLD HIGHWAY 6,742 524-1325-305.62-41 TRIANGLE ROAD 13,790 524-1325-305.62-42 USONA ROAD 2,688 524-1325-305.62-43 W. WHITLOCK ROAD 12,785 524-1325-305.62-44 WHITE ROCK BRIDGE 18,833 524-1325-305.62-45 WOODLAND PARK 17,164 524-1325-305.62-51 SHERIFF FORCE 2,941 524-1325-305.62-52 PUBLIC WORKS FORCE 21,738 524-1325-305.62-56 BULL CREEK 9,131 STATE REVENUE 146,289

524-1325-306.67-54 INDIAN PEAK BRIDGE 89,936 524-1325-306.67-55 MORMON BAR CROSSING 37,971 524-1325-306.67-56 OLD HIGHWAY 27,004 524-1325-306.67-57 TRIANGLE ROAD 55,158 524-1325-306.67-58 USONA ROAD 10,752 524-1325-306.67-59 W WHITLOCK ROAD 51,140 524-1325-306.67-60 WHITE ROCK BRIDGE 75,332 524-1325-306.67-61 WOODLAND PARK 68,655 524-1325-306.67-62 SHERIFF FORCE 11,763 524-1325-306.67-63 PUBLIC WORKS FORCE 83,729 524-1325-306.67-64 BULL CREEK 36,524 FEDERAL - CONSTRUCTION 547,964

524-1325-309.16-00 TRANSFERS IN 248,000 180,437 76,584 TRANSFERS IN 248,000 180,437 76,584

524-1325-399.99-99 BEGINNING FUND BALANCE (76,584) 7,588 BEGINNING FUND BALANCE (76,584) 7,588

TOTAL REVENUE 942,253 180,437 7,588

524-1325-798.06-01 AHWAHNEE ROAD 253,615 524-1325-798.06-04 INDIAN PEAK BRIDGE 248,752 524-1325-798.06-06 OLD HIGHWAY 31,583 524-1325-798.06-07 TRIANGLE ROAD 136,899 524-1325-798.06-08 USONA ROAD 55,005 2,895 524-1325-798.06-09 W WHITLOCK ROAD 110,188 524-1325-798.06-10 WHITE ROCK BRIDGE 118,172 13,724 524-1325-798.06-11 WOODLAND PARK 56,332 1,427 FIXED ASSETS 560,155 465,542 2,895

524-1325-798.07-83 TRANSFER OUT TO ROADS 74,701 4,693 524-1325-798.07-84 TRANSFER OUT TO SHERIFF 14,704 TRANSFERS OUT 89,405 4,693

TOTAL EXPENDITURE 649,560 465,542 7,588

NET COST (292,693) 285,105

337 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity CDAA March 2018

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

525-1326-305.62-57 CDAA MARCH 2018 2,359,125 2,375,823 1,411,012 STATE REVENUE 2,359,125 2,375,823 1,411,012

525-1326-309.16-00 TRANSFERS IN 653,452 791,941 791,941 TRANSFERS IN 653,452 791,941 791,941

525-1326-399.99-99 BEGINNING FUND BALANCE (2,309,714) (1,344,903) BEGINNING FUND BALANCE (2,309,714) (1,344,903)

TOTAL REVENUE 3,012,577 858,050 858,050

525-1326-799.06-37 HORNITOS ROAD #1 BEAR CRK 247,500 525-1326-799.06-38 HORNITOS RD #2 CORBET CRK 268,125 525-1326-799.06-39 HORNITOS RD#3 ODEM&BURNS 122,236 525-1326-799.06-51 INDIAN PEAK BRIDGE 83,254 525-1326-799.06-53 TRIANGLE RD DARRAH CROSS 82,129 525-1326-799.06-54 TRIANGLE RD BUTTERFLY CRK 128,402 525-1326-799.06-55 INDIAN GULCH BRIDGE 858,050 858,050 525-1326-799.06-57 MORMON BAR CROSSING 4,356 165,798 525-1326-799.06-59 OLD TOLL ROAD SITE #3 225,758 525-1326-799.06-62 MT. BULLION CUTOFF 47,391 525-1326-799.06-68 SCHOOL HOUSE ROAD 37,039 54,699 525-1326-799.06-73 YAQUI GULCH #1 60,029 27,387 525-1326-799.06-76 YAQUI GULCH #2 61,400 31,097 525-1326-799.06-79 YAQUI GULCH #3 50,416 525-1326-799.06-80 LANDFILL BROW DITCH 194,856 525-1326-799.06-82 OLD HIGHWAY 644,450 525-1326-799.06-83 GRANITE SPRINGS ROAD 133,268 525-1326-799.06-84 WHITE ROCK RD MARIPOSA CR 28,835 525-1326-799.06-85 GUSANO WAY 184,135 525-1326-799.06-86 CADENA WAY 68,767 525-1326-799.06-87 LDP RANCHITO ROAD 245,024 525-1326-799.06-88 LDP RANCHITO ROAD WASHOU 17,986 525-1326-799.06-89 LAREDO DRIVE #1 130,749 525-1326-799.06-90 OLD TOLL RD #1 BEAR CREEK 131,174 94,884 525-1326-799.06-91 OLD TOLL RD #2 COW & CALF 98,033 82,302 525-1326-799.06-92 LAREDO DRIVE #2 96,900 525-1326-799.06-93 JARDINCITO COURT 139,928 525-1326-799.06-94 PANCHITO WAY 110,567 525-1326-799.06-95 RASTRO WAY 60,975 525-1326-799.06-96 HERNANDEZ DRIVE 153,191 525-1326-799.06-97 CARRILLO WAY 44,444 FIXED ASSETS 1,939,087 2,418,397 858,050 858,050

TOTAL EXPENDITURE 1,939,087 2,418,397 858,050 858,050

NET COST 1,939,087 (594,180)

338 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity March 2019 Storms CDAA

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

526-1327-309.16-00 TRANSFERS IN 73,332 TRANSFERS IN 73,332

TOTAL REVENUE 73,332

526-1327-793.06-02 NEVADA FALLS ROAD 73,332 FIXED ASSETS 73,332

TOTAL EXPENDITURE 73,332

NET COST

339 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Don Pedro WWTP

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

540-1340-399.99-99 BEGINNING FUND BALANCE 12,220 12,220 BEGINNING FUND BALANCE 12,220 12,220

TOTAL REVENUE 12,220 12,220

540-1340-800.06-01 DON PEDRO WASTE WATER TP 12,220 12,220 FIXED ASSETS 12,220 12,220

TOTAL EXPENDITURE 12,220 12,220

NET COST

340 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Catheys Valley Park Exp

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

566-1366-399.99-99 BEGINNING FUND BALANCE 10,221 10,221 BEGINNING FUND BALANCE 10,221 10,221

TOTAL REVENUE 10,221 10,221

566-1366-836.06-01 CATHEYS VLY PRK EXPANSION 10,221 10,221 FIXED ASSETS 10,221 10,221

TOTAL EXPENDITURE 10,221 10,221

NET COST

341 State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Capital Improvements Function Capital Projects Activity Regional Park

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

569-1369-309.16-00 TRANSFERS IN 104,405 TRANSFERS IN 104,405

TOTAL REVENUE 104,405

569-1369-839.06-30 IMPROVEMENTS 104,405 FIXED ASSETS 104,405

TOTAL EXPENDITURE 104,405

NET COST

342 Budget Name: Yosemite West Bond 2004 Budget Unit #: 753-1501-971 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

This is the debt service fund for the Yosemite West Waste Water Treatment Plant. It accounts for the special assessment revenue generated from the secured property tax roll and the subsequent payment of principal and interest on the bonds issued for the construction of the treatment plant.

Requested Changes:

Appropriations are adjusted in amounts necessary to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Yosemite West Bond 2004 Function Debt Service Activity Yosemite West Bond 2004

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

753-1501-304.30-00 INTEREST 1,974 3,156 1,200 1,200 INTEREST 1,974 3,156 1,200 1,200

753-1501-307.81-15 YOSE WEST BOND ASSESSMEN 180,760 174,937 158,586 158,586 SPECIAL ASSESSMENTS 180,760 174,937 158,586 158,586

753-1501-399.99-99 BEGINNING FUND BALANCE 166,576 212,769 BEGINNING FUND BALANCE 166,576 212,769

TOTAL REVENUE 182,734 178,093 326,362 372,555

753-1501-971.04-16 MISCELLANEOUS 158,776 204,969 YOSE WEST BOND 2004 SERV 158,776 204,969

753-1501-971.07-87 TRANSFERS OUT 9,000 9,000 9,000 TRANSFERS OUT 9,000 9,000 9,000

753-1501-971.11-20 BOND REDEMTPION 53,000 55,000 56,000 56,000 753-1501-971.11-30 INTEREST EXPENSE 108,236 105,889 102,586 102,586 DEBT PAYMENTS 161,236 160,889 158,586 158,586

TOTAL EXPENDITURE 161,236 169,889 326,362 372,555

NET COST (21,498) (8,204)

343 Budget Name: Yosemite West WWTP Reserve Budget Unit #: 754-1502-972 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

This is the bond reserve fund required to retain ten-percent of the assessment revenue as stipulated in the repayment terms of the bond issuance for the Yosemite West Wastewater Treatment Plant.

Requested Changes:

The beginning balance and budgeted reserve reflect the maximum allowable by the bond. Revenues from the bond are receipted in fund #755.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

No changes were made to the recommended budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Yosemite West Bond Reserve Function Debt Service Activity Yosemite West Bond Reserve

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

754-1502-399.99-99 BEGINNING FUND BALANCE 171,280 171,280 BEGINNING FUND BALANCE 171,280 171,280

TOTAL REVENUE 171,280 171,280

754-1502-999.99-99 BUDGETED RESERVE 171,280 171,280 RESERVE 171,280 171,280

TOTAL EXPENDITURE 171,280 171,280

NET COST

344 Budget Name: Yosemite West Renewal & Extension Budget Unit #: 755-1503-973 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

This is the bond Renewal & Extension fund required to retain reserve funding that is collected and is in excess of the reserve limit for the Yosemite West Wastewater Treatment Plant.

Requested Changes:

The revenue and budgeted reserve are based on estimated collections and to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Yosemite West Renewal & Extension Function Debt Service Activity Yosemite West Renewal & Extension

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

755-1503-304.30-00 INTEREST 2,688 4,270 1,800 1,800 INTEREST 2,688 4,270 1,800 1,800

755-1503-307.81-14 YOSEM WEST BOND RESERVE 18,076 17,171 17,000 17,000 SPECIAL ASSESSMENTS 18,076 17,171 17,000 17,000

755-1503-399.99-99 BEGINNING FUND BALANCE 82,377 90,052 BEGINNING FUND BALANCE 82,377 90,052

TOTAL REVENUE 20,764 21,441 101,177 108,852

755-1503-999.99-99 BUDGETED RESERVE 101,177 108,852 RESERVE 101,177 108,852

TOTAL EXPENDITURE 101,177 108,852

NET COST (20,764) (21,441)

345 Budget Name: Lake Don Pedro WWTP Bond Budget Unit #: 756-1504-974 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

This is the debt service fund for the Lake Don Pedro Waste Water Treatment Plant. It accounts for the special assessment revenue generated from the secured property tax roll and the subsequent payment of principal and interest on the bonds issued for the construction of the plant.

Requested Changes:

Revenue is adjusted based on anticipated receipts and funding transferred in from the Lake Don Pedro Waste Water Treatment Plant Bond Reserve fund (#757), and appropriations are budgeted accordingly.

Recommendation:

Adjustments were made to the transfer in and miscellaneous expense lines to balance the transfer from Fund 757.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Don Pedro Bond 2006 Function Debt Service Activity Don Pedro Bond 2006

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

756-1504-304.30-00 INTEREST (116) 664 330 330 INTEREST (116) 664 330 330

756-1504-307.81-17 ELECT2006 SERIES A BOND A 237,879 214,802 296,650 296,650 SPECIAL ASSESSMENTS 237,879 214,802 296,650 296,650

756-1504-309.16-00 TRANSFERS IN 34,412 18,472 29,970 29,970 TRANSFERS IN 34,412 18,472 29,970 29,970

756-1504-399.99-99 BEGINNING FUND BALANCE 4,700 5,219 BEGINNING FUND BALANCE 4,700 5,219

TOTAL REVENUE 272,175 233,938 331,650 332,169

756-1504-974.04-16 MISCELLANEOUS 21,000 21,519 DON PEDRO BOND 2006 SERV 21,000 21,519

756-1504-974.07-87 TRANSFERS OUT 3,900 14,000 14,000 TRANSFERS OUT 3,900 14,000 14,000

756-1504-974.11-20 BOND REDEMPTION 101,500 104,500 107,500 107,500 756-1504-974.11-30 INTEREST EXPENSE 191,926 163,997 189,150 189,150 DEBT PAYMENTS 293,426 268,497 296,650 296,650

TOTAL EXPENDITURE 293,426 272,397 331,650 332,169

NET COST 21,251 38,459

346 Budget Name: Lake Don Pedro WWTP Reserve Budget Unit #: 757-1505-975 Department: Treasurer/Tax Collector Department Head: Keith Williams

Program Description:

This is the bond reserve fund required to retain ten-percent of the assessment revenue as stipulated in the repayment terms of the bond issuance for the Lake Don Pedro Waste Water Treatment Plant.

Requested Changes:

Appropriations are requested in an amount to balance the fund are budget to be transferred out to the Lake Don Pedro Waste Water Treatment Plant Bond fund (#756) when required.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Don Pedro Bond Reserve Function Debt Service Activity Don Pedro Bond Reserve

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

757-1505-304.30-00 INTEREST 356 66 25 25 INTEREST 356 66 25 25

757-1505-307.81-18 DON PEDRO BOND RESERVE 21,865 21,479 29,665 29,665 SPECIAL ASSESSMENTS 21,865 21,479 29,665 29,665

757-1505-399.99-99 BEGINNING FUND BALANCE 280 524 BEGINNING FUND BALANCE 280 524

TOTAL REVENUE 22,221 21,545 29,970 30,214

757-1505-975.04-16 MISCELLANEOUS EXPENSE 244 DON PEDRO RESERVE SERV 244

757-1505-975.07-87 TRANSFERS OUT 41,099 22,347 29,970 29,970 TRANSFERS OUT 41,099 22,347 29,970 29,970

TOTAL EXPENDITURE 41,099 22,347 29,970 30,214

NET COST 18,878 802

347 Budget Name: Government Center Budget Unit #: 752-1507-977 Department: Auditor Department Head: Luis Mercado

Program Description:

This debt service fund accounts for the payment of principal and interest for the Government Center and the Shop Building for Fleet Maintenance. It is funded by a contribution from the General Fund (Interfund Transfers) and by a contribution from Fleet Maintenance for their share of the debt. This loan is amortized out through June 30, 2018.

Requested Changes:

Revenue is budgeted in the amounts necessary to satisfy the Principal and Interest payments based on the terms of the loan.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

No changes were made to the recommended budget.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit Government Center-COP Function Debt Service Activity Government Center-COP

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

752-1507-309.16-00 TRANSFERS IN 209,050 TRANSFERS IN 209,050

752-1507-399.99-99 BEGINNING FUND BALANCE 18,210 18,210 BEGINNING FUND BALANCE 18,210 18,210

TOTAL REVENUE

752-1507-977.07-87 TRANSFERS OUT 18,210 18,210 TRANSFERS OUT 18,210 18,210

752-1507-977.11-25 RETIREMENT LONG TERM DEBT 207,006 752-1507-977.11-30 INTEREST EXPENSE 2,049 DEBT PAYMENTS 209,055

TOTAL EXPENDITURE 209,055 18,210 18,210

NET COST 5

348 Budget Name: Debt Assessment CSA #3 Budget Unit #: 770-1521-978 Department: Auditor Department Head: Luis Mercado

Program Description:

This debt service fund accounts for the payment of principal and interest for the new fire equipment approved with the passage of County Service Area (CSA) #3. It is funded by accumulated assessments transferred in from the CSA #3 fund (#310).

Requested Changes:

Revenue is requested in the amount necessary to satisfy the principal and interest amounts contained in the loan, and Miscellaneous Expense is requested in order to balance the fund.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 9 County Budget Act January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object Governmental Funds Fiscal Year 2019-20

Budget Unit SP Assessment Debt CSA#3 Function Debt Service Activity SP Assessment Debt CSA#3

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimated Supervisors

770-1521-304.30-00 INTEREST 1,109 286 1,000 1,000 INTEREST 1,109 286 1,000 1,000

770-1521-309.16-00 TRANSFERS IN 361,019 361,020 361,020 361,020 TRANSFERS IN 361,019 361,020 361,020 361,020

770-1521-399.99-99 BEGINNING FUND BALANCE 187,315 186,902 BEGINNING FUND BALANCE 187,315 186,902

TOTAL REVENUE 362,128 361,306 549,335 548,922

770-1521-978.04-16 MISCELLANEOUS EXPENSE 188,316 187,903 CSA #3 SERVICES 188,316 187,903

770-1521-978.11-45 CAPITAL LEASE PRINCIPAL 319,222 325,978 332,878 332,878 770-1521-978.11-46 CAPITAL LEASE INTEREST 41,797 35,041 28,141 28,141 DEBT PAYMENTS 361,019 361,019 361,019 361,019

TOTAL EXPENDITURE 361,019 361,019 549,335 548,922

NET COST (1,109) (287)

349 Budget Name: Risk Management Budget Unit #: 705-0145-501 706-0146-502 707-0149-505 Department: Human Resources Department Head: Kim Williams

Program Description:

The insurance program reflects the costs of premiums paid for insurance coverage, on-going claims against the County’s self-insurance program, and the cost of administering the insurance program. The insurance program is separated into three funds – General Insurance, Workers’ Compensation, and Liability. The Human Resources Director serves as the Risk Manager and County Administration prepares the budget and is responsible for financial oversight.

Requested Changes:

Fund #705 – General Insurance: Revenue and appropriations are adjusted to reflect the reimbursement for insurance premiums, Group Health for Retirees costs, and Unemployment charges. The Special Insurance line item accounts for the Employee Assistance Program (EAP).

Fund #706 – Workers’ Compensation: Revenue is adjusted based on reimbursement needed from departments for premiums and workers’ compensation medical and administrative costs. Appropriations for Workers’ Compensation expenses are increased based on actual costs incurred in the previous fiscal year and to account for a slight increase in insurance premiums. The reserve in the Workers’ Compensation fund is requested at an amount equal to the previous fiscal year.

Fund #707 – Liability: Revenue is adjusted based on reimbursement needed from departments for premiums and liability claims. Excess Liability premiums have decreased slightly. The Reserve is funding set aside for existing and potential claims, based on claim experience and is increased from the previous fiscal year.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

No changes were made to the recommended budget.

350 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title General Insurance Service Activity Other General

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

705-0145-307.17-04 INSURANCE REIMBURSEMENT 84,298 83,622 95,327 95,327 705-0145-307.17-06 RETIREE MEDICAL REIMB 1,671,382 1,717,375 1,778,025 1,778,025 705-0145-307.17-08 UNEMPLOYMENT REIMB 47,867 82,420 INTERFUND REVENUE 1803547 1883417 1873352 1873352

Total Operating Revenues 1,803,547 1,883,417 1,873,352 1,873,352

Operating Expenses

705-0145-501.03-02 GROUP HEALTH FOR 1,671,382 1,717,375 1,778,025 1,778,025 INSURANCE BENEFITS 1,671,382 1,717,375 1,778,025 1,778,025

705-0145-501.04-15 MEMBERSHIPS 14,905 16,719 17,169 17,169 705-0145-501.04-29 PUBLICATIONS 267 1,000 1,000 705-0145-501.04-33 GENERAL LIAB & PROPERTY 49,111 53,645 56,700 56,700 705-0145-501.04-35 UNEMPLOYMENT INSURANCE 48,226 82,735 705-0145-501.04-41 EMPLOYEE RELATIONS 3,912 7,440 10,000 10,000 705-0145-501.04-42 SPECIAL DEPT-INSURANCE 9,012 8,807 8,600 8,600 705-0145-501.04-43 POLLUTION INSURANCE 2,674 2,037 1,858 1,858 INSURANCE SERVICES 128,107 171,383 95,327 95,327

Total Operating Expenses 1,799,489 1,888,758 1,873,352 1,873,352

Operating Income (Loss) 4,058 (5,341)

Non-Operating Revenues (Expenses)

705-0145-304.30-00 INTEREST (299) (461)

Total Non-Operating Revenues (Expenses) (299) (461)

Income Before Capital Contributions and Transfers 3,759 (5,802)

Changes in Net Assets 3,759 (5,802)

Net Assets - Beginning Balance 12,155 15,914 10,112 10,112

Net Assets - Ending Balance 15,914 10,112 10,112 10,112

351 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title Worker's Compensation Service Activity Other General

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

706-0146-307.17-01 WORKER COMP REIMBURSE 1,614,820 1,649,000 1,660,961 1,660,961 INTERFUND REVENUE 1,614,820 1,649,000 1,660,961 1,660,961

706-0146-308.11-00 MISCELLANEOUS REVENUE 28,178 23,261 706-0146-308.11-32 CSAC REIMBURSEMENT 216,108 87,796 MISCELLANEOUS REVENUE 244,286 111,057

Total Operating Revenues 1,859,106 1,760,057 1,660,961 1,660,961

Operating Expenses

706-0146-502.04-14 MEDICAL SERVICES 344,278 235,967 706-0146-502.04-33 WORKERS COMPENSATION 251,454 401,470 900,000 900,000 706-0146-502.04-34 WORKER'S COMP ADMIN. 75,000 75,000 81,961 81,961 706-0146-502.04-38 EXCESS WORKER'S COMP 147,717 161,767 154,000 154,000 706-0146-502.04-42 WORK COMP FUND ASSESS 17,884 12,300 50,000 50,000 706-0146-502.04-48 SPECIAL DEPARTMENTAL 24,000 22,000 WORKERS COMP SERVICES 860,333 908,504 1,185,961 1,185,961

706-0146-502-0882 PRIOR PERIOD ADJUSTMENT (6,338) SPECIAL ITEMS (6,338)

706-0146-999.97-97 RESERVE INCREASE 500,000 500,000 RESERVE 500,000 500,000

Total Operating Expenses 860,333 902,166 1,685,961 1,685,961

Operating Income (Loss) 998,773 857,891 (25,000) (25,000)

Non-Operating Revenues (Expenses)

706-0146-304.30-00 INTEREST 47,491 84,564 25,000 25,000

Total Non-Operating Revenues (Expenses) 47,491 84,564 25,000 25,000

Income Before Capital Contributions and Transfers 1,046,264 942,455

Changes in Net Assets 1,046,264 942,455

Net Assets - Beginning Balance (1,747,538) (701,274) 241,181 241,181

Net Assets - Ending Balance (701,274) 241,181 241,181 241,181

352 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title Liability Service Activity Other General

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

707-0149-307.17-02 LIABILITY REIMBURSEMENT 411,449 504,550 629,700 629,700 INTERFUND REVENUE 411,449 504,550 629,700 629,700

707-0149-308-11-00 MISCELLANEOUS REVENUE 24,437 707-0149-308.11-18 RESTITUTION - TOT 6,000 6,000 707-0149-308.11-32 CSAC REIMBURSEMENT 117,129 MISCELLANEOUS REVENUE 6,000 147,566

707-0149-309-16-00 TRANSFERS IN 26,030 TRANSFERS IN 26,030

Total Operating Revenues 417,449 678,146 629,700 629,700

Operating Expenses

707-0149-505.04-30 LIABILITY INS. ADMIN. 3,500 3,500 3,500 3,500 707-0149-505.04-33 LIABILITY 212,565 283,093 429,400 429,400 707-0149-505.04-35 TOT - RESTITUTION 5,500 6,500 707-0149-505-04-90 TRAINING & SEMINARS 16,800 16,800 LIABILITY INSURANCE 221,565 293,093 449,700 449,700

707-0149-505.08-06 FLSA COMPLIANCE REVIEW 25,940 13,303 PERSONNEL 25,940 13,303

707-0149-505.11-11 COUNTY POLICIES REVIEW 297 280 707-0149-505.11-14 YOSEMITE ALPINE COMM SVC 20,995 2,552 707-0149-505.11-15 PERSONNEL MATTERS 27,641 707-0149-505.12-03 SNOW DAY GRIEVAN-ADMIN 33,434 707-0149-505.12-04 CONTRACTING OUT CO SVC 5,823 707-0149-505.30-25 ESTATE OF ARMAND V 16,215 75,622 707-0149-505.30-27 JEFFREY BROWN VS COUNTY 274 4,112 707-0149-505.30-28 JAIL MEDICAL COMPLAINT 15,210 707-0149-505.30-29 GARY GRAZIOLI ISSUE 770 707-0149-505.35-04 BYRCE J SICK LEAVE 430 707-0149-505.35-05 VALDEZ ISSUE 16,166 707-0149-505.36-03 VOLULNTR FIRE INVEST 16,084 707-0149-505.36-05 VOLUNTEER FIREFIGHTERS 5,403 707-0149-505.40-17 CHRIS GEIS ISSUE PLANNING 285 38,905 707-0149-505.40-18 ANDREW MAROWITZ ISSUE 24,994 39,977 707-0149-505.40-19 JONATHAN WHITE MATTER 434 707-0149-505.43-25 DANIEL & JULIET SOHN 54,845 42,306 707-0149-505.43-27 WILLIAM HOLT ISSUE 13,494 707-0149-505.43-28 THOMAS KROON LAWSUIT 26,029 22,451 707-0149-505.43-29 LILLIANE ROGERS VS COUNTY 7,699 36,172 707-0149-505-43-30 ANTHONY COMPLAINT 1,253 707-0149-505-5216 IHSS ISSUE 18,623 1,953 707-0149-505.52-18 ANGELA PHILLIPS 28,617 707-0149-505.52-19 ADAM OGILVIE 15,804 8,260 707-0149-505.52-28 JOHN PHILLIPS ISSUE 1,523 9,632 707-0149-505.52-29 TAMARA BRISTOW 8,127 6,497 707-0149-505-52-30 KATHRYN LANDERS 8,844 707-0149-505-52-31 ILENE JEAN 13,465 707-0149-505-52-32 MARIO DEJESUS ISSUE 16,395 707-0149-505-52-33 TREVOR WALLACE ISSUE 1,680 707-0149-505-52-34 SARAH WALLACE ISSUE 210 707-0149-505-63-01 NICHOLS ISSUE 7,618 707-0149-505.69-02 CLAIMS 15,675 19,909

353 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

DEPARTMENT CLAIM EXPENDITURES 309,267 423,717

707-0149-999.97-97 RESERVE INCREASE 180,000 180,000 RESERVE 180,000 180,000

Total Operating Expenses 556,772 730,113 629,700 629,700

Operating Income (Loss) (139,323) (51,967)

Non-Operating Revenues (Expenses)

707-0149-304.30-00 INTEREST 351 (2,068)

Total Non-Operating Revenues (Expenses) 351 (2,068)

Income Before Capital Contributions and Transfers (138,972) (54,035)

Changes in Net Assets (138,972) (54,035)

Net Assets - Beginning Balance (109,694) (248,666) (302,701) (302,701)

Net Assets - Ending Balance (248,666) (302,701) (302,701) (302,701)

354 Budget Name: Fleet Maintenance Budget Unit #: 700-0305-584 Department: Public Works Department Head: Mike Healy

Program Description:

The Fleet Maintenance Division is responsible for the maintenance and repairs of the County’s fleet including heavy equipment and fire apparatus. Additionally the department manages the County’s pool vehicles, and maintains and oversees the purchase of all County-owned vehicles, including Road Division vehicles and fire apparatus.

Accomplishments:  Inspected and serviced all County Fire equipment.  Maintained over 350 vehicles and equipment.  Auctioned all retired and archived equipment and vehicles.  Instituted new Fleet Inventory procedures to ensure capture of all issued parts and maintain accuracy of overall inventory.  Added Equipment Service Worker position to decrease sublet preventive maintenance work and maintain uniform service practices.  Performed repairs to Fleet Shop building rain gutters and roof to prolong useful life of facility.  Sent Equipment Mechanic Supervisor to Pierce Fire Apparatus Mechanic training for electronic and command systems diagnostic and repair training.  Added full-time Account Clerk to decrease expenditures for services currently performed by the Fiscal division as well as assume clerical tasks currently performed by mechanics.

Goals & Objectives:

 Implement cross-training program amongst mechanics to ensure efficiency throughout shop.  Continue to improve work order processes to increase efficiency of operation.  Perform maintenance and repairs on roll-up door mechanisms.  Replace two pool vehicles for County Departmental staff use.  Continue to update and increase fleet technicians’ skills and knowledge through training and seminars to improve diagnostic and repair processes including cross-training internally.  Equip a light-duty service truck for tire changes, lock-outs, jump-starts, etc.  Continue auction sales of decommissioned/retired equipment.

Requested Changes:

Revenue received from departments for maintenance on vehicles is adjusted to reflect estimated workload and receipts from the previous fiscal year. Revenue and offsetting appropriations for New Vehicle set up are based on anticipated need for this type of work.

Various appropriation line items are adjusted based on available revenue and anticipated service demands. The Extra Help line decreased by $36,000 as a result of increased full time employee allocations approved in FY19. Fleet is working to move some Fleet maintenance in-house which is currently outsourced. Several adjustments can be attributed to this shift: Maintenance of equipment increased by ~$66,000; Outside Labor decreased by ~$166,000; and Shop supplies increased by $15,000. No Fixed Assets are requested this fiscal year.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

355 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title Fleet Maintenance Service Activity Fleet Maintenance

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

700-0305-307.07-06 FLEET USAGE CHARGES 737,110 775,236 700,000 700,000 700-0305-307.07-08 ROAD DEPT USAGE CHARGES 486,650 381,571 350,000 350,000 700-0305-307.07-09 FIRE EQUIP MAINT CHARGES 27,720 19,070 100,000 71,238 OTHER CHARGES 1,251,480 1,175,877 1,150,000 1,121,238

700-0305-308.11-00 MISCELLANEOUS REVENUE 2,717 4,631 3,500 3,500 700-0305-308.11-60 ACCIDENTS 42,413 37,161 11,000 11,000 700-0305-308.11-61 NEW VEHICLE SETUP 90,665 240,133 170,000 100,000 MISCELLANEOUS REVENUE 135,795 281,925 184,500 114,500

700-0305-309.16-00 TRANSFERS IN 18,210 18,210 TRANSFERS IN 18,210 18,210

700-0305-399.99-99 BEGINNING FUND BALANCE 83,195 181,957 BEGINNING FUND BALANCE 83,195 181,957

Total Operating Revenues 1,387,275 1,457,802 1,435,905 1,435,905

Operating Expenses

700-0305-584.01-01 FLEET MANAGER 66,587 71,719 76,360 76,360 700-0305-584.01-52 EQUIPMENT MECHANIC 58,520 61,737 62,344 62,344 700-0305-584.01-57 EQUIPMENT SERVICE 6,187 36,640 36,640 700-0305-584.01-58 EQUIPMENT MECHANICS 141,929 163,708 165,903 165,903 700-0305-584.01-95 ACCOUNT CLERK I/II 4,573 29,989 29,989 700-0305-584.01-99 TRUCK DRIVER/EQUIP MECH 1,278 FLEET MAINT. SALARIES 268,314 307,924 371,236 371,236

700-0305-584.02-30 OVERTIME 247 3,392 2,000 2,000 700-0305-584.02-35 LONGEVITY PAY 2,250 2,500 2,500 2,500 700-0305-584.02-40 STANDBY 350 510 1,000 1,000 HOURLY & OTHER COMP 2,847 6,402 5,500 5,500

700-0305-584.03-02 GROUP HEALTH FOR 34,715 30,220 30,176 30,176 700-0305-584.03-04 ACCRUED BENEFITS 3,365 1,729 700-0305-584.03-10 SOCIAL SECURITY 16,174 19,024 23,157 23,157 700-0305-584.03-11 MEDICARE 3,783 4,449 5,416 5,416 700-0305-584.03-13 MEDICAL/DENTAL/VISION 53,070 57,078 74,512 74,512 700-0305-584.03-14 RETIREMENT-EMPLOYER 30,071 34,637 41,663 41,663 700-0305-584.03-17 LIFE INSURANCE 175 172 170 170 700-0305-584.03-18 SDI 2,629 3,203 3,840 3,840 700-0305-584.03-19 CASH-CAFETERIA PLAN 5,519 6,001 7,268 7,268 700-0305-584.03-20 UNFUNDED LIABILITY PYMNT 36,692 31,922 45,341 45,341 700-0305-584.03-30 OPEB MEDICAL 43,863 295,537 45,000 45,000 700-0305-584.03-31 PENSION EXPENSE 66,444 41,270 15,000 15,000 BENEFITS 296,500 525,242 291,543 291,543

700-0305-584.04-05 CLOTHING 3,575 1,902 3,000 3,000 700-0305-584.04-06 COMMUNICATIONS 240 606 500 500 700-0305-584.04-08 FOOD 721 644 600 600 700-0305-584.04-10 INSURANCE 41,720 65,394 65,619 65,619 700-0305-584.04-12 MAINTENANCE OF 309,863 319,800 350,000 350,000 700-0305-584.04-13 MAINTENANCE OF BUILDINGS 21,652 7,960 10,000 10,000 700-0305-584.04-14 MEDICAL & LABORATORY 863 1,093 1,000 1,000

356 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors 700-0305-584.04-15 MEMBERSHIPS 160 165 1,000 1,000 700-0305-584.04-17 OFFICE EXPENSE 974 1,686 1,500 1,500

700-0305-584.04-18 PROFESSIONAL SERVICES 32,723 18,005 15,000 15,000 700-0305-584.04-24 SERVICE AGREEMENTS 7,979 8,516 7,400 7,400 700-0305-584.04-32 SMALL TOOLS 6,678 11,827 10,000 10,000 700-0305-584.04-33 OUTSIDE LABOR 259,181 351,050 116,854 116,854 700-0305-584.04-34 ADMINISTRATION 117,048 31,332 11,531 11,531 700-0305-584.04-36 SHOP SUPPLIES 16,456 24,476 35,000 35,000 700-0305-584.04-37 ENVIRONMENTAL 663 1,444 1,500 1,500 700-0305-584.04-46 MAINTENANCE OF SHOP 9,222 4,352 7,500 7,500 700-0305-584.04-48 OBSOLETE PARTS 47,943 700-0305-584.04-50 COUNTY VEHICLE EXPENSE 16,816 21,929 25,000 25,000 700-0305-584.04-60 UTILITIES 27,318 31,688 30,000 30,000 700-0305-584.04-71 COPIER EXPENSE 209 1,039 200 200 700-0305-584.04-75 COST ALLOCATION 78,289 79,852 66,622 66,622 700-0305-584.04-80 EQUIPMENT 1,948 4,215 5,000 5,000 700-0305-584.04-81 SOFTWARE 300 300 700-0305-584.04-88 FUEL EXPENSE 3,185 4,991 3,500 3,500 700-0305-584.04-90 TRAINING & SEMINARS 3,277 3,152 4,000 4,000 FLEET MAINT. SERVICES 1,008,703 997,118 772,626 772,626

700-0305-584.05-70 DEPRECIATION EXPENSE 8,177 8,177 700-0305-584.05-72 DEPRECIATION FIXED ASSETS 10,775 10,775 OTHER CHARGES 18,952 18,952

700-0305-584.08-82 PRIOR PERIOD ADJUSTMENT 106,118 SPECIAL ITEMS 106,118

Total Operating Expenses 1,701,434 1,855,638 1,440,905 1,440,905

Operating Income (Loss) (314,159) (397,836) (5,000) (5,000)

Non-Operating Revenues (Expenses)

700-0305-304.30-00 INTEREST 22,967 27,731 5,000 5,000

Total Non-Operating Revenues (Expenses) 22,967 27,731 5,000 5,000

Income Before Capital Contributions and Transfers (291,192) (370,105)

700-0305-584.07-87 TO FUND 752 18,214 TRANSFERS OUT 18,214

Changes in Net Assets (309,406) (370,105)

Net Assets - Beginning Balance (23,117) (332,523) (702,628) (702,628)

Net Assets - Ending Balance (332,523) (702,628) (702,628) (702,628)

357 Budget Name: Solid Waste Equipment Replacement Budget Unit #: 701-0326-588 Department: Public Works Department Head: Mike Healy

Program Description:

This fund will accumulate funds to purchase replacement and new equipment at the Landfill. Because Solid Waste is an enterprise fund, this separate fund will allow for greater accountability.

Requested Changes:

None.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

358 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title Solid Waste Vehicle Replacement Service Activity Solid Waste Vehicle Replacement

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

701-0326-307.07-03 VEHICLE DEPRECIATION 9,961 15,282 21,600 21,600 701-0326-307.07-12 VEHICLE REPLACEMENT 2,039 2,769 3,600 3,600 OTHER CHARGES 12,000 18,051 25,200 25,200

Total Operating Revenues 12,000 18,051 25,200 25,200

Operating Expenses

701-0326-588.06-41 HEAVY EQUIPMENT 126,271 186,952 FIXED ASSETS 126,271 186,952

Total Operating Expenses 126,271 186,952

Operating Income (Loss) 12,000 18,051 (101,071) (161,752)

Non-Operating Revenues (Expenses)

701-0326-304.30-00 INTEREST 7 2,517 1,500 1,500 INTEREST 1,292 2,517 1,500 1,500

Total Non-Operating Revenues (Expenses) 1,292 2,517 1,500 1,500

Income Before Capital Contributions and Transfers 13,292 20,568 (99,571) (160,252)

701-0326-309.16-57 TRANSFERS IN FROM 601 25,000 TRANSFERS IN 25,000

Changes in Net Assets 38,292 20,568 (99,571) (160,252)

Net Assets - Beginning Balance 101,392 139,684 160,252 160,252

Net Assets - Ending Balance 139,684 160,252 60,681

359 Budget Name: Fire Vehicle Replacement Budget Unit #: 702-0253-578 Department: Public Works Department Head: Mike Healy

Program Description:

This fund was established to account for accumulated depreciation funds and to purchase replacement and new fire apparatus. Because fire apparatus are specialized pieces of equipment with relatively longer life spans than vehicles and use a different depreciation schedule, this separate fund will allow for greater accountability.

Requested Changes:

The CSA#3 Replacement line item accumulates depreciation/replacement charges for the equipment that was purchased with County Service Area #3 funding. The funding for these line items is budgeted in appropriation line items in the Fire operating budget. The Vehicles line item reflects accumulated and new funding for future replacement purchases of fire apparatus.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

360 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title Fire Vehicle Replacement Service Activity Fire Vehicle Replacement

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

702-0253-307.07-03 VEHICLE DEPRECIATION 40,352 40,352 35,000 35,000 702-0253-307.07-12 VEHICLE REPLACEMENT 46,448 45,369 40,000 40,000 702-0253-307.07-25 CSA3 EQUIP REPLACEMENT 216,453 223,336 250,000 250,000 OTHER CHARGES 303,253 309,057 325,000 325,000

Total Operating Revenues 303,253 309,057 325,000 325,000

Operating Expenses

702-0253-578.05-70 DEPRECIATION 31,670 26,390 OTHER CHARGES 31,670 26,390

702-0253-578.06-40 VEHICLES 3,730,951 3,724,019 FIXED ASSETS 3,730,951 3,724,019

Total Operating Expenses 31,670 26,390 3,730,951 3,724,019

Operating Income (Loss) 271,583 282,667 (3,405,951) (3,399,019)

Non-Operating Revenues (Expenses)

702-0253-304.30-00 INTEREST 33,086 54,264 35,000 35,000 INTEREST 33,086 54,264 35,000 35,000

Total Non-Operating Revenues (Expenses) 33,086 54,264 35,000 35,000

Income Before Capital Contributions and Transfers 304,669 336,931 (3,370,951) (3,364,019)

Changes in Net Assets 304,669 336,931 (3,370,951) (3,364,019)

Net Assets - Beginning Balance 2,898,519 3,203,188 3,540,119 3,540,119

Net Assets - Ending Balance 3,203,188 3,540,119 169,168 176,100

361 Budget Name: Vehicle Replacement Budget Unit #: 703-0310-585 Heavy Equip Replacement 704-0314-586 Department: Public Works Department Head: Mike Healy

Program Description:

These two funds are used to account for accumulated depreciation funds and to purchase replacement and new vehicles, as well as heavy equipment.

Requested Changes:

The Replacement and Depreciation line items are adjusted based on existing county vehicles/equipment and the estimated cost to replace these vehicles. Appropriations are adjusted to balance the fund with expected revenue.

The vehicles requested to be replaced next year will be reported to the Board of Supervisors along with vehicles to be retired and salvaged. No heavy equipment replacements are requested at this time.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

362 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title Vehicle Replacement Service Activity Vehicle Replacement

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

703-0310-307.07-03 VEHICLE DEPRECIATION 260,528 293,847 220,000 220,000 703-0310-307.07-12 VEHICLE REPLACEMENT 105,035 114,643 92,000 92,000 OTHER CHARGES 365,563 408,490 312,000 312,000

Total Operating Revenues 365,563 408,490 312,000 312,000

Operating Expenses

703-0310-585.04-16 MISCELLANEOUS EXPENSE 5,113 VEHICLE REPLACEMENT SERV 5,113

703-0310-585.05-70 DEPRECIATION 278,689 342,590 703-0310-585.05-71 LOSS - DISPOSAL OF ASSETS 5,432 5,365 OTHER CHARGES 284,121 347,955

703-0310-585.06-40 VEHICLES 389,622 1,062,655 1,700,610 1,564,310 703-0310-585.06-99 RECLASSIFY FIXED ASSETS (389,622) (1,062,655) FIXED ASSETS 1,700,610 1,564,310

Total Operating Expenses 289,234 347,955 1,700,610 1,564,310

Operating Income (Loss) 76,329 60,535 (1,388,610) (1,252,310)

Non-Operating Revenues (Expenses)

703-0310-308.12-00 GAIN ON SALE-FIXED ASSETS 3,883 8,227 GAIN ON SALE-FIXED ASSETS 3,883 8,227

Total Non-Operating Revenues (Expenses) 3,883 8,227

Income Before Capital Contributions and Transfers 80,212 68,762 (1,388,610) (1,252,310)

703-0310-309.16-00 TRANSFERS IN 26,278 27,842 703-0310-309.16-01 TRANSFERS IN-SHERIFF 100,000 TRANSFERS IN 126,278 27,842

Changes in Net Assets 206,490 96,604 (1,388,610) (1,252,310)

Net Assets - Beginning Balance 3,022,483 3,228,973 3,325,577 3,325,577

Net Assets - Ending Balance 3,228,973 3,325,577 1,936,967 2,073,267

363 State Controller Schedules Mariposa County Schedule 10 County Budget Act January 2010 Edition, revision #1 Operation of Internal Service Fund Fiscal Year 2019-20

Fund Title Heavy Equipment Replacement Service Activity Heavy Equipment Replacement

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

704-0314-307.07-03 VEHICLE DEPRECIATION 15,951 18,898 15,000 15,000 704-0314-307.07-10 HEAVY EQUIP DEPRECIATION 53,667 62,752 45,000 45,000 704-0314-307.07-12 VEHICLE REPLACEMENT 30,243 14,760 13,000 13,000 704-0314-307.07-13 HEAVY EQUIP REPLACEMENT 71,045 57,243 45,000 45,000 OTHER CHARGES 170,906 153,653 118,000 118,000

704-0314-308.11-00 MISCELLANEOUS REVENUE 10,081 MISCELLANEOUS REVENUE 10,081

Total Operating Revenues 170,906 163,734 118,000 118,000

Operating Expenses

704-0314-586.05-70 DEPRECIATION 135,732 151,938 OTHER CHARGES 135,732 151,938

704-0314-586.06-40 VEHICLES 124,775 704-0314-586.06-41 HEAVY EQUIPMENT 342,774 1,977,046 1,711,626 704-0314-586.06-99 RECLASSIFY FIXED ASSETS (467,549) FIXED ASSETS 1,977,046 1,711,626

Total Operating Expenses 135,732 151,938 1,977,046 1,711,626

Operating Income (Loss) 35,174 11,796 (1,859,046) (1,593,626)

Non-Operating Revenues (Expenses)

704-0314-304.30-00 INTEREST 19,762 30,211 20,000 20,000 INTEREST 19,762 30,211 20,000 20,000

704-0314-308.12-00 GAIN ON SALE-FIXED ASSETS 3,025 53,669 GAIN ON SALE-FIXED ASSETS 3,025 53,669

Total Non-Operating Revenues (Expenses) 22,787 83,880 20,000 20,000

Income Before Capital Contributions and Transfers 57,961 95,676 (1,839,046) (1,573,626)

Changes in Net Assets 57,961 95,676 (1,839,046) (1,573,626)

Net Assets - Beginning Balance 2,623,097 2,681,058 2,776,734 2,776,734

Net Assets - Ending Balance 2,681,058 2,776,734 937,688 1,203,108

364 Budget Name: Building and Permits Budget Unit #: 600-0236-562 Department: Building Department Head: Mike Kinslow

Program Description:

The Building Department enforces State laws and County ordinances concerning the safe construction of structures. Enforcement includes inspecting structures to verify that construction or alteration work is performed according to approved plans and in accordance with the provisions of applicable codes; issuing orders required in enforcement; and issuing all permits required in the enforcement of the building and grading codes. Among the permits issued by this department are building construction, mobile home installation, and grading permits.

Requested Changes:

Building is continuing to recover from an understaffed situation as a result of massive layoffs (approximately 66% layoff of Building Department) during the last recession. The number of permits issued each year has increased 96% since 2010. Personnel allocations have not kept pace with the number of permits issued and the overall workload. Building is requesting one additional Office Assistant I/II allocation position and changing the Plan Checker/Inspector position allocation from 80% Permanent Part Time to 100% Full Time.

Revenue from construction permits remains approximately the same based on anticipated projects occurring during the fiscal year and to account for an increase in building permit activity expected at the end of the year prior to the adoption of the new building codes. Interest increase is based on previous fiscal year collection amount. Miscellaneous Revenue is based on the previous year’s actual collections. Continuing Education Fees is based on previous fiscal year collection amount. General Fund support is requested in the board approved amount to offset public good activities. Extra-Help is reduced based on the two allocation requests: one Office Assistant I/II requested and the Plan Checker/Inspector position request change from 80% permanent part time to 100% full time. Overtime has been decreased due to requested increase in personnel. Professional Services reduced to cover expected costs for Professional Service Agreements. Books line is decreased for the purchase of fewer required Building Code reference books. The County Vehicle and Fuel expense lines are based on anticipated increased demand for inspections and expected higher fuel costs.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

Anticipated revenue was increased to reflect the new fee schedule approved by the Board. Appropriations were decreased to balance the fund as a result of a lower than budgeted beginning fund balance. The start date for a new position was pushed back to reduce the costs associated with a new full time employee.

365 State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Building Department Service Activity Protection Inspection

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

600-0236-302.12-00 CONSTRUCTION PERMITS 620,045 487,016 496,170 526,358 CONSTRUCTION PERMITS 620,045 487,016 496,170 526,358

600-0236-308.11-00 MISCELLANEOUS REVENUE 9,655 10,840 12,000 27,000 600-0236-308.11-51 CONTINUING EDUCATION FEE 2,298 2,433 2,280 2,280 MISCELLANEOUS REVENUE 11,953 13,273 14,280 29,280

Total Operating Revenues 631,998 500,289 510,450 555,638

Operating Expenses

600-0236-562.01-01 DIRECTOR 89,948 89,948 89,948 89,948 600-0236-562.01-36 PLANS CHECKER 18,809 46,787 63,717 63,717 600-0236-562.01-42 BUILDING INSPECTOR 59,346 61,126 61,726 61,726 600-0236-562.01-63 SENIOR DST 51,243 52,751 53,269 53,269 TECH 76,164 85,459 90,989 90,989 600-0236-562.01-99 NEW POSITIONS 29,989 7,497 BUILDING DEPT 295,510 336,071 389,638 367,146

600-0236-562.02-01 EXTRA HELP 46,074 10,886 3,000 9,886 600-0236-562.02-30 OVERTIME 169 77 300 5,300 600-0236-562.02-35 LONGEVITY PAY 1,500 1,500 1,750 1,750 HOURLY & OTHER COMP 47,743 12,463 5,050 16,936

RETIREES 28,402 28,545 30,091 30,091 600-0236-562.03-03 UNEMPLOYMENT 104 5,111 600-0236-562.03-04 ACCRUED BENEFITS 6,070 8,685 600-0236-562.03-10 SOCIAL SECURITY 16,325 19,514 23,292 21,883 600-0236-562.03-11 MEDICARE 4,505 4,716 5,491 5,162 600-0236-562.03-13 MEDICAL/DENTAL/VISION 67,866 77,118 88,961 79,056 600-0236-562.03-14 RETIREMENT-EMPLOYER 32,752 37,464 43,519 41,023 600-0236-562.03-17 LIFE INSURANCE 229 245 270 251 600-0236-562.03-18 SDI 1,976 2,480 3,023 2,798 600-0236-562.03-19 CASH-CAFETERIA PLAN 1,902 3,260 3,260 600-0236-562.03-20 UNFUNDED LIABILITY PYMNT 25,537 37,666 47,361 47,361 600-0236-562.03-30 OPEB MEDICAL 58,140 245,781 600-0236-562.03-31 PENSION EXPENSE 20,385 40,823 BENEFITS 262,291 510,050 245,268 230,885

600-0236-562.04-05 CLOTHING 508 150 200 200 600-0236-562.04-06 COMMUNICATIONS 1,142 762 800 800 600-0236-562.04-10 INSURANCE 7,877 8,833 8,579 8,579 600-0236-562.04-15 MEMBERSHIPS 320 1,199 1,000 1,000 600-0236-562.04-17 OFFICE EXPENSE 3,999 5,373 3,500 3,500 600-0236-562.04-18 PROFESSIONAL SERVICES 1,923 1,740 2,000 2,000 600-0236-562.04-29 PUBLICATIONS/LEGAL NOTICE 1,000 1,000 600-0236-562.04-33 SPECIAL DEPARTMENTAL 930 756 500 500 600-0236-562.04-34 BOOKS 992 1,341 300 300 600-0236-562.04-50 COUNTY VEHICLE EXPENSE 19,086 20,342 17,000 17,000 600-0236-562.04-70 NSF CHARGES 20 50 50 50 600-0236-562.04-71 COPIER EXPENSE 1,082 1,733 900 900 600-0236-562.04-75 COST ALLOCATION 75,293 73,756 81,482 81,482

366 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors 600-0236-562.04-81 SOFTWARE 12,881 13,067 13,000 13,000

600-0236-562.04-88 FUEL EXPENSE 6,788 7,517 6,000 6,000 600-0236-562.04-90 TRAINING & SEMINARS 1,711 1,848 1,100 1,100 600-0236-562.04-91 PRIVATE VEHICLE USE 95 290 290 BUILDING DEPT SERVICES 134,552 138,562 137,701 137,701

600-0236-562.05-70 DEPRECIATION 450 450 OTHER CHARGES 450 450

APPROPRIATION 246,266 246,266 CONTINGENCY APPROPRIATION 246,266 246,266

PRIOR PERIOD ADJUSTMENT 565,891

Total Operating Expenses 1,306,437 997,596 1,023,923 998,934

Operating Income (Loss) (674,439) (497,307) (513,473) (443,296)

Non-Operating Revenues (Expenses)

600-0236-304.30-00 INTEREST 2,723 4,315 3,222 4,500 INTEREST 2,723 4,315 3,222 4,500

Total Non-Operating Revenues (Expenses) 2,723 4,315 3,222 4,500

Income Before Capital Contributions and Transfers (671,716) (492,992) (510,251) (438,796)

600-0236-309.16-00 TRANSFERS IN 142,251 142,251 142,251 142,251 TRANSFERS IN 142,251 142,251 142,251 142,251

Changes in Net Assets (529,465) (350,741) (368,000) (296,545)

Net Assets - Beginning Balance (229,676) (759,141) (1,109,882) (1,109,882)

Net Assets - Ending Balance (759,141) (1,109,882) (1,477,882) (1,406,427)

367 Budget Name: Solid Waste and Recycling Budget Unit #: 601-0404-651 Department: Public Works Department Head: Mike Healy

Program Description:

The Solid Waste and Recycling Division of Public Works manages the County’s solid waste programs and assures regulatory compliance at disposal facilities. Solid waste facilities include the Mariposa County Landfill and the transfer stations in Coulterville, Don Pedro, Fish Camp, and Hornitos. Trash collection services are currently contracted to Recology Organics.

Accomplishments:  Developed landfill fill sequence operations and implemented 2:1 slopes.  Configured PC Scales software to improve facility waste tracking procedures and reduce processing times.  Implemented on-site calibration procedures for environmental monitoring equipment.  Completed a Life Cycle Analysis of the entire facility and presented this to the Board of Supervisors  Completed an analysis of time of use for the Transfer Stations  Implemented Neighborhood disposal service locations post Ferguson Fire  Assisted our colleagues at Yosemite National Park with trash pick-up during the Federal Government Shutdown

Goals & Objectives:

 Develop operational metrics and track applicable Key Performance Indicators  Develop a Landfill Operations Plan.  Train staff on ever changing industry operating procedures and regulations.  Identify and implement costs saving opportunities.  Improve compliance inspection record (reduce NOVs and AOC).  Reduce costs of third-party contractor services by identifying tasks that can be completed by County staff.  Review grant and incentive programs to identify and capture additional revenue sources.  Actively work to improve in-vessel composting operations and utilization.  Develop a plan to increase countywide public and commercial involvement in organics diversion.  Seek out-of-county sources of organic wastes that provide revenue and produce marketable compost.  Analyze feedstock types, availability, and develop optimum mixture ratios for desired final product.  Develop a compliance calendar and tracking system to ensure required inspections, reports, and record keeping requirements are completed in accordance with regulatory, permit, and best management practice (BMP) requirements.  Improve facility record keeping procedures.  Review operational hours to better address customer needs and operational effectiveness.

Requested Changes:

Revenues are forecasted down and Solid Waste will require a General Fund contribution of $350,000 to balance. Charges for Services have been reduced by $120,360 to reflect anticipated activity levels. An Account Clerk I/II has been budgeted to meet the need. The position is already allocated to Solid Waste. This will reduce Extra Help. Leachate Disposal ($5,000) has been included because of the heavy rains experienced in the winter of 2018-2019. Solid Waste services have decreased overall by $182,504 as a result of deliberate reductions where possible to minimize demand for General Fund revenue. The Compost System requires a $10,000 upgrade. The division has entered into a lease-to-own agreement with Caterpillar for a new D-6 dozer.

Recommendation:

Increased beginning fund balance estimate by $227,564 and commercial fees by $22,436 to enable Solid Waste to reduce the requested transfer from the general fund by $250,000.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

368 State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Solid Waste Service Activity Waste Disposal

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

601-0404-305.74-22 DEPT. OF CONSERVATION GT 20,482 10,000 10,000 10,000 601-0404-305.74-26 TIRE GRANT 500 500 601-0404-305.74-27 HOUSEHOLD HAZARDOUS WT G 500 500 STATE REVENUE 20,482 10,000 11,000 11,000

601-0404-307.01-05 COMMERCIAL FEES 1,432,542 1,382,924 1,471,436 1,503,833 601-0404-307.01-06 RESIDENTIAL FEES 640,341 596,660 650,000 650,000 601-0404-307.01-07 SCALE FEES 1,500 1,500 601-0404-307.01-09 COLLECTION OVERAGE (121) 15 601-0404-307.01-11 RECYCLING REIMBURSEMENT 461,535 389,263 390,237 390,237 601-0404-307.01-12 RECYCLED OIL 2,000 2,000 601-0404-307.01-13 E-WASTE 6,928 95 601-0404-307.01-21 WAWONA PINE NEEDLE CLENUP 25,173 5,906 12,000 12,000 601-0404-307.01-23 WAWONA BULKY ITEMS PICKUP 646 724 2,686 2,686 CHARGES FOR SERVICES 2,567,044 2,375,587 2,529,859 2,562,256

601-0404-308.11-00 MISCELLANEOUS REVENUE 483 10,000 MISCELLANEOUS REVENUE 483 10,000

Total Operating Revenues 2,588,009 2,395,587 2,540,859 2,573,256

Operating Expenses

SUPERINTENDENT 58,444 68,601 72,857 72,857 601-0404-651.01-27 SW AND RECYCLING MANAGER 89,621 44,561 79,594 79,594 601-0404-651.01-41 MAINTENANCE FOREMAN 4,897 601-0404-651.01-61 MAINTENANCE WORKER III 105,728 98,511 110,401 110,401 601-0404-651.01-79 MAINTENANCE WORKER I/II 366,245 341,296 355,525 355,525 601-0404-651.01-97 ACCOUNT CLERK I 4,998 30,364 30,364 SOLID WASTE SALARIES 624,935 557,967 648,741 648,741

601-0404-651.02-01 EXTRA HELP 53,566 46,398 25,000 25,000 601-0404-651.02-30 OVERTIME 6,652 4,689 6,000 6,000 601-0404-651.02-35 LONGEVITY 3,250 3,250 3,500 3,500 601-0404-651.02-40 STANDBY/CALL BACK 141 601-0404-651.02-45 OUT OF CLASS PAY 3,639 601-0404-651.02-50 SHIFT DIFFERENTIAL 5 HOURLY & OTHER COMP 63,614 57,976 34,500 34,500

RETIREES 6,037 16,752 18,388 18,388 601-0404-651.03-03 UNEMPLOYMENT 4,418 9,724 6,000 6,000 601-0404-651.03-04 ACCRUED BENEFITS 19,914 1,845 601-0404-651.03-10 SOCIAL SECURITY 38,425 35,546 40,546 40,546 601-0404-651.03-11 MEDICARE 9,751 9,021 9,845 9,845 601-0404-651.03-13 MEDICAL/DENTAL/VISION 121,562 103,346 124,320 124,320 601-0404-651.03-14 RETIREMENT-EMPLOYER 69,813 62,644 72,715 72,715 601-0404-651.03-17 LIFE INSURANCE 403 347 389 389 601-0404-651.03-18 SDI 6,160 5,878 6,783 6,783 601-0404-651.03-19 CASH-CAFETERIA PLAN 12,827 18,228 20,040 20,040 601-0404-651.03-20 UNFUNDED LIABILITY PYMNT 64,446 71,872 79,134 79,134 601-0404-651.03-30 OPEB MEDICAL 176,980 (241,585) 90,000 90,000

369 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

601-0404-651.03-31 PENSION EXPENSE 78,202 127,128 80,000 80,000 BENEFITS 608,938 220,746 548,160 548,160

601-0404-651.04-05 CLOTHING 5,882 3,816 5,000 5,000 601-0404-651.04-06 COMMUNICATIONS 8,483 6,368 9,000 9,000 601-0404-651.04-09 HOUSEHOLD EXPENSE 3,022 3,018 5,000 5,000 601-0404-651.04-10 INSURANCE 89,690 93,185 85,269 85,269 601-0404-651.04-11 LANDFILL POLLUTION INS. 5,150 5,150 6,000 6,000 601-0404-651.04-12 MAINTENANCE OF EQUIPMENT 117,084 35,329 25,000 25,000 601-0404-651.04-13 MAINTENANCE OF BUILDINGS 22,727 27,035 26,800 26,800 601-0404-651.04-14 LAB EXPENSE\ 957 6,312 6,000 6,000 601-0404-651.04-15 MEMBERESHIP 1,422 6,606 8,000 8,000 601-0404-651.04-17 OFFICE EXPENSE 9,357 6,277 7,000 7,000 601-0404-651.04-18 PROFESSIONAL SERVICES 207,530 116,232 160,000 160,000 601-0404-651.04-19 PROFESSIONAL SERVICES ENG 2,700 8,000 8,000 601-0404-651.04-21 SPEC FEES & DEPOSITS 41,482 43,964 40,000 40,000 601-0404-651.04-24 HAULING 111,587 35,860 80,000 80,000 601-0404-651.04-25 LEACHATE DISPOSAL 5,000 5,000 601-0404-651.04-26 SERVICE AGREEMENTS 3,000 3,000 601-0404-651.04-29 PUBLICATIONS/LEGAL NOTICE 80 738 500 500 601-0404-651.04-30 RENTS & LEASES-EQUIPMENT 240,476 292,733 60,000 60,000 601-0404-651.04-32 SMALL TOOLS 2,934 3,886 3,000 3,000 601-0404-651.04-33 EDUCATIONAL MATERIAL 1,000 1,000 601-0404-651.04-34 SOIL COVER 24,000 44,522 50,000 50,000 601-0404-651.04-40 CLOSURE/POST CLOSURE EXP 9,060 601-0404-651.04-43 HHW/ELECTRONICS 21,847 6,000 6,000 601-0404-651.04-44 SAFETY SUPPLIES 3,676 317 4,500 4,500 601-0404-651.04-45 MATERIALS 11,002 2,484 1,500 1,500 601-0404-651.04-46 CRV PURCHASE 290,485 290,794 300,000 300,000 601-0404-651.04-50 COUNTY VEHICLE EXPENSE 31,948 49,576 60,000 60,000 601-0404-651.04-51 MAJOR VEHICLE REPAIRS 2,000 2,000 601-0404-651.04-60 UTILITIES 47,581 55,252 61,000 61,000 601-0404-651.04-70 RETURNED CHECK CHARGES 90 100 100 100 601-0404-651.04-71 COPIES 1,494 1,795 2,500 2,500 601-0404-651.04-75 COST ALLOCATION 51,313 89,317 121,703 121,703 601-0404-651.04-80 EQUIPMENT 14,588 3,230 1,500 1,500 601-0404-651.04-81 SOFTWARE 2,735 1,000 1,000 601-0404-651.04-88 FUEL EXPENSE 72,154 69,648 65,000 65,000 601-0404-651.04-90 TRAINING & SEMINARS 5,184 2,275 6,000 6,000 601-0404-651.04-91 PRIVATE VEHICLE USE 761 500 500 SOLID WASTE SERVICES 1,422,139 1,332,161 1,226,872 1,226,872

601-0404-651.05-70 DEPRECIATION 393,742 394,888 OTHER CHARGES 393,742 394,888

601-0404-651.06-42 ROLL OFF TRAILER 42,323 601-0404-651.06-44 ROLL OFF BIN 6,201 601-0404-651.06-50 COMPOST SYSTEM UPGRADE 10,000 10,000 601-0404-651.06-99 RECLASSIFY FIXED ASSETS (48,524) FIXED ASSETS 10,000 10,000

601-0404-655.04-06 COMMUNICATIONS 200 200 601-0404-655.04-13 MAINTENANCE OF BUILDINGS 2,435 1,000 1,000 601-0404-655.04-17 OFFICE EXPENSE 128 200 200 601-0404-655.04-30 RENTS & LEASES 1,120 963 500 500 601-0404-655.04-35 SAFETY 500 500 601-0404-655.04-60 UTILITIES 353 423 400 400 S/W DON PEDRO 1,473 3,949 2,800 2,800

601-0404-656.04-13 MAINTENANCE OF BLDGS 1,000 1,000 601-0404-656.04-17 OFFICE EXPENSE 300 300 601-0404-656.04-30 RENTS & LEASES 880 723 500 500

370 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors 601-0404-656.04-60 UTILITIES 202 228 250 250 S/W COULTERVILLE 1,082 951 2,050 2,050

601-0404-657.04-13 MAINTENANCE OF BLDGS 1,000 1,000 601-0404-657.04-17 OFFICE EXPENSE 100 100 601-0404-657.04-30 RENTS & LEASES 880 723 500 500 S/W HORNITOS 880 723 1,600 1,600

601-0404-658.04-13 MAINTENANCE OF BLDGS 120 1,000 1,000 601-0404-658.04-17 OFFICE EXPENSE 100 100 601-0404-658.04-18 PROFESSIONAL SERVICES 60 60 601-0404-658.04-23 SPECIAL USE PERMIT 200 200 601-0404-658.04-30 RENTS & LEASES 60 240 500 500 S/W FISH CAMP 120 420 1,800 1,800

PRIOR PERIOD ADJUSTMENT 1,307,654

Total Operating Expenses 4,424,577 2,569,781 2,476,523 2,476,523

Operating Income (Loss) (1,836,568) (174,194) 64,336 96,733

Non-Operating Revenues (Expenses)

601-0404-304.30-00 INTEREST 4,318 2,149 500 500 INTEREST 4,318 2,149 500 500

601-0404-651.11-25 RETIREMENT LONG TERM DEBT 59,000 59,000 601-0404-651.11-30 INTEREST EXPENSE 112,030 109,671 107,207 107,207 601-0404-651.11-45 CAPITAL LEASE PRINCIPAL 22,542 22,542 601-0404-651.11-46 CAPITAL LEASE INTEREST 6,509 3,242 2,474 2,474 601-0404-651.11-55 CAPITAL LEASE PRIN D6 DOZ 30,525 30,525 601-0404-651.11-56 CAPITAL LEASE INTEREST D6 21,540 21,540 DEBT PAYMENTS 118,539 112,913 243,288 243,288

Total Non-Operating Revenues (Expenses) (114,221) (110,764) (242,788) (242,788)

Income Before Capital Contributions and Transfers (1,950,789) (284,958) (178,452) (146,055)

601-0404-309.16-00 TRANSFERS IN 100,000 100,000 TRANSFERS IN 100,000 100,000

601-0404-651.07-87 TRANSFERS OUT TO FUND 602 147,000 TRANSFERS OUT 147,000

Changes in Net Assets (2,097,789) (284,958) (78,452) (46,055)

Net Assets - Beginning Balance 1,633,689 (464,100) (749,058) (749,058)

Net Assets - Ending Balance (464,100) (749,058) (827,510) (795,113)

371 Budget Name: Solid Waste Closure Budget Unit #: 602-0420-652 Department: Public Works Department Head: Mike Healy

Program Description:

This fund serves as a savings account to be used for anticipated solid waste closure expenditures in the future.

Requested Changes:

No requested changes.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

372 State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Solid Waste Closure Service Activity Sanitation

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

Total Operating Revenues

Operating Expenses

602-0420-652.04-16 MISCELLANEOUS EXPENSE 231,264 290,918 1,635,409 1,640,734 SOLID WASTE CLOSURE SERV 231,264 290,918 1,635,409 1,640,734

Total Operating Expenses 231,264 290,918 1,635,409 1,640,734

Operating Income (Loss) (231,264) (290,918) (1,635,409) (1,640,734)

Non-Operating Revenues (Expenses)

602-0420-304.30-00 INTEREST 17,317 27,324 24,000 24,000 INTEREST 17,317 27,324 24,000 24,000

Total Non-Operating Revenues (Expenses) 17,317 27,324 24,000 24,000

Income Before Capital Contributions and Transfers (213,947) (263,594) (1,611,409) (1,616,734)

602-0420-309.16-00 TRANSFERS IN 122,000 TRANSFERS IN 122,000

Changes in Net Assets (91,947) (263,594) (1,611,409) (1,616,734)

Net Assets - Beginning Balance (6,775,459) (6,867,406) (7,131,000) (8,742,409)

Net Assets - Ending Balance (6,867,406) (7,131,000) (8,742,409) (10,359,143)

373 Budget Name: Transit Budget Unit #: 606-0306-601 Department: Health and Human Services Agency Department Head: Chevon Kothari

Program Description:

The Mariposa County Transit system (Mari-Go) is a curb-to-curb service with daily, designated routes providing transportation services to county residents through a Dial-A-Ride reservation system in North County and South County Mariposa.

Medical transportation (Medi-Trans) is available to senior citizens (60 years of age or older) and veterans for scheduled medical outpatient appointments in Mariposa, Merced, Oakhurst, and Fresno areas. Mari-Go buses and Medi-Trans medical transportation vans are ADA compliant with lifts/ramps and tie-downs for wheelchair passengers.

Accomplishments:  Continuing to meet or exceed the Fare Box Ratio Recovery above the 10% recovery as mandated by the Federal Transportation Administration and the California Department of Transportation.  Increase Area 12 Agency on Aging units of service (UOS) for the Title III-B Transportation program, which provides general & medical transportation services to senior citizens.

Program Goals & Objectives:  Continued transportation services to county residents and visitors through the Dial-A-Ride system, based on service needs within the community.  Continued meeting and exceeding fare box ratio mandates.  Grow ridership through continued community outreach and divisional networking.

Requested Changes:

The County Transit 5311 funding will remain relatively constant, but the STAP Allocation from the state will increase to $181,486. As in previous years, there will be funding needed from the LTC to balance the transit budget. The transit fares projected revenue is based on a conservative average of actual receipts. Adjustments to the salaries and benefits reflect the hiring of a new transit bus driver at a lower step due to the retirement of a long-time transit driver.

Recommendation:

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund. In addition, the STAP transfer in increased due to changes in the beginning fund balance for that fund.

374 State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Transit Service Activity Transport Systems

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

606-0306-305.62-21 SECTION 5311 OPERATING 195,958 100,716 104,553 104,553 606-0306-305.62-26 TITLE IIIB TRANSPORTATION 34,695 67,565 41,174 41,174 STATE REVENUE 230,653 168,281 145,727 145,727

606-0306-307.07-04 TRANSIT FARES 2,593 4,255 2,750 2,750 606-0306-307.07-16 MEDI-TRANSPORTATION FARES 1,854 1,136 750 750 OTHER CHARGES 4,447 5,391 3,500 3,500

606-0306-308.11-99 UNEARNED REVENUES (45,697) (98,163) MISCELLANEOUS REVENUE (45,697) (98,163)

Total Operating Revenues 189,403 75,509 149,227 149,227

Operating Expenses

606-0306-601.01-01 COMMUNITY SERV DIRECTOR 26,041 26,041 606-0306-601.01-05 ADMINISTRATIVE ANALYST 22,322 22,322 606-0306-601.01-69 PROGRAM ASSISTANT I/II 19,002 19,560 19,752 19,752 606-0306-601.01-81 TRANSIT SYS. BUS DRIVER 92,193 67,229 53,354 53,354 TRANSIT SALARIES 137,236 112,830 95,428 95,428

606-0306-601.02-01 EXTRA HELP-MEDICAL DRIVER 4,009 3,955 21,086 21,086 606-0306-601.02-02 RELIEF BUS DRIVER 9,348 19,814 26,452 26,452 606-0306-601.02-30 OVERTIME 40 392 250 250 606-0306-601.02-35 LONGEVITY PAY 838 338 338 338 HOURLY & OTHER COMP 14,235 24,499 48,126 48,126

606-0306-601.03-02 GROUP HEALTH FOR RETIREES 13,952 18,188 14,046 14,046 606-0306-601.03-04 ACCRUED BENEFITS 2,199 (1,807) 606-0306-601.03-10 SOCIAL SECURITY 8,840 7,271 5,911 5,911 606-0306-601.03-11 MEDICARE 2,261 2,034 1,382 1,382 606-0306-601.03-13 MEDICAL/DENTAL/VISION 25,420 23,130 24,545 24,545 606-0306-601.03-14 RETIREMENT-EMPLOYER 15,253 12,559 10,628 10,628 606-0306-601.03-17 LIFE INSURANCE 99 79 44 44 606-0306-601.03-18 SDI 1,093 1,167 989 989 606-0306-601.03-19 CASH-CAFETERIA PLAN 4,751 3,089 3,136 3,136 606-0306-601.03-20 UNFUNDED LIABILITY PYMNT 12,594 14,718 14,325 14,325 606-0306-601.03-30 OPEB MEDICAL 26,239 (101,943) 606-0306-601.03-31 PENSION EXPENSE 16,664 31,083 BENEFITS 129,365 9,568 75,006 75,006

606-0306-601.04-06 COMMUNICATIONS 900 937 1,000 1,000 606-0306-601.04-10 INSURANCE 2,646 4,509 3,207 3,207 606-0306-601.04-12 MAINTENANCE OF EQUIPMENT 191 96 12,000 12,000 606-0306-601.04-13 MAINTENANCE OF BUILDINGS 42 63 200 200 606-0306-601.04-17 OFFICE EXPENSE 1,005 1,388 3,490 3,490 606-0306-601.04-18 PROF SERV/DRUG TESTING 925 1,030 1,500 1,500 606-0306-601.04-20 CHP INSPECTIONS 300 300 606-0306-601.04-28 AREA 12 ACCESS FEE (SAMS) 410 440 440 440 606-0306-601.04-31 RENTS & LEASES-BUILDINGS 2,960 3,071 5,500 5,500 606-0306-601.04-32 SMALL TOOLS 16 120 120 606-0306-601.04-35 FAIR SHUTTLE TRANSPORT 4,000 4,000 4,000 4,000

375 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors 606-0306-601.04-39 MARKETING EXPENSE 250 250

606-0306-601.04-50 COUNTY VEHICLE EXPENSE 52,350 32,104 37,265 37,265 606-0306-601.04-51 MAJOR VEHICLE REPAIRS 5,000 5,000 606-0306-601.04-60 UTILITIES 2,114 2,236 2,200 2,200 606-0306-601.04-71 COPIER EXPENSE 2,020 2,023 2,000 2,000 606-0306-601.04-80 EQUIPMENT 49 150 150 606-0306-601.04-88 FUEL EXPENSE 11,823 12,250 15,000 15,000 606-0306-601.04-90 TRAINING & SEMINARS 607 1,201 3,500 3,500 606-0306-601.04-91 PRIVATE VEHICLE USE 95 312 150 150 TRANSIT SERVICES 82,137 65,676 97,272 97,272

606-0306-601.05-70 DEPRECIATION 27,050 27,050 36,072 36,072 OTHER CHARGES 27,050 27,050 36,072 36,072

606-0306-601.06-43 VANS 143,356 FIXED ASSETS 143,356

PRIOR PERIOD ADJUSTMENT 274,332

Total Operating Expenses 664,355 239,623 351,904 495,260

Operating Income (Loss) (474,952) (164,114) (202,677) (346,033)

Non-Operating Revenues (Expenses)

606-0306-304.30-00 INTEREST (617) 48 INTEREST (617) 48

606-0306-308.01-31 DONATIONS 3,189 MISCELLANEOUS REVENUE 3,189

Total Non-Operating Revenues (Expenses) 2,572 48

Income Before Capital Contributions and Transfers (472,380) (164,066) (202,677) (346,033)

606-0306-309.16-00 TRANSFERS IN 21,385 606-0306-309.16-08 LTC CLAIM 41,661 9,455 12,244 12,244 606-0306-309.16-53 STAP ALLOCATION 107,951 127,561 190,433 225,154 TRANSFERS IN 170,997 137,016 202,677 237,398

Changes in Net Assets (301,383) (27,050) (108,635)

Net Assets - Beginning Balance (95,087) (396,470) (423,520) (423,520)

Net Assets - Ending Balance (396,470) (423,520) (423,520) (532,155)

376 Budget Name: Airport Operations Budget Unit #: 610-0303-591 Department: Public Works Department Head: Mike Healy

Program Description:

The Mariposa-Yosemite Airport provides public facilities for privately owned aircraft and commercial carriers including storage, parking, fuel, maintenance, repairs, and training. In Fiscal Year 2009-2010, the Board of Supervisors approved transferring the operation of the Airport to a Fixed Base Operator (FBO).

Requested Changes:

The requested changes to this appropriation activity reflect the change to contracted services for facility operations. For FY19-20 there is no request for a General Fund contribution.

Recommendation:

Miscellaneous revenue increased by an additional $17,300 in anticipation of a fee increase on November 1st, 2019 following the completion of a fee study by outside consultants NBS. Miscellaneous expense was increased by $8,133 and transfers out by $9,167 to fund 612 Airport Planning Grant to reduce the general fund burden and to balance the fund.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Airport Service Activity Transport Terminals

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

610-0303-304.32-03 HANGER SPACE 32,657 39,939 34,300 34,300 RENTS & CONCESSIONS 32,657 39,939 34,300 34,300

610-0303-305.40-21 CAAP FUNDS 10,000 10,000 10,000 10,000 AVIATION 10,000 10,000 10,000 10,000

610-0303-308.01-27 GAS SALES 6,335 29,554 3,000 3,000 MISCELLANEOUS REVENUE 6,335 29,554 3,000 3,000

610-0303-308.11-00 MISCELLANEOUS REVENUE 42,184 12,588 29,300 29,300 MISCELLANEOUS REVENUE 42,184 12,588 29,300 29,300

Total Operating Revenues 91,176 92,081 76,600 76,600

377 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Expenses

610-0303-591.03-02 GROUP HEALTH FOR RETIREES 3,943 3,790 3,781 3,781 BENEFITS 3,943 3,790 3,781 3,781

610-0303-591.04-06 COMMUNICATIONS 2,705 2,863 4,000 4,000 610-0303-591.04-10 INSURANCE 4,133 3,990 4,518 4,518 610-0303-591.04-12 MAINTENANCE OF EQUIPMENT 14,926 2,887 7,500 11,920 610-0303-591.04-13 MAINTENANCE OF BULIDINGS 5,481 994 7,500 11,921 610-0303-591.04-15 MEMBERSHIPS 75 75 75 75 610-0303-591.04-16 MISCELLANEOUS EXPENSE 8,133 8,133 610-0303-591.04-17 OFFICE EXPENSE 64 94 100 100 610-0303-591.04-18 PROFESSIONAL SERVICES 44,727 45,313 54,715 54,715 610-0303-591.04-19 PROFESSIONAL SVC CONTRACT 11,423 610-0303-591.04-24 SERVICE AGREEMENTS 6,400 6,450 8,600 8,600 610-0303-591.04-30 RENTS & LEASES-EQUIPMENT 200 400 400 610-0303-591.04-34 ADMINISTRATIVE CHARGES 9,703 9,703 610-0303-591.04-36 SPECIAL FEES 895 895 1,000 1,000 610-0303-591.04-60 UTILITIES 10,283 7,131 12,000 12,000 AIRPORTS SERVICES 89,689 82,315 118,244 127,085

610-0303-591.05-70 DEPRECIATION 257,603 253,173 OTHER CHARGES 257,603 253,173

Total Operating Expenses 351,235 339,278 122,025 130,866

Operating Income (Loss) (260,059) (247,197) (45,425) (54,266)

Non-Operating Revenues (Expenses)

610-0303-304.30-00 INTEREST 484 713 900 900 INTEREST 484 713 900 900

610-0303-591.11-30 INTEREST EXPENSE 1,530 552 DEBT PAYMENTS 1,530 552

Total Non-Operating Revenues (Expenses) (1,046) 161 900 900

Income Before Capital Contributions and Transfers (261,105) (247,036) (44,525) (53,366)

610-0303-309.16-00 TRANSFERS IN 40,767 33,252 TRANSFERS IN 40,767 33,252

610-0303-591.07-87 TRANSFERS-OUT 9,167 9,167 TRANSFERS OUT 9,167 9,167

Changes in Net Assets (220,338) (213,784) (53,692) (62,533)

Net Assets - Beginning Balance 3,071,718 2,851,380 2,637,596 2,637,596

Net Assets - Ending Balance 2,851,380 2,637,596 2,583,904 2,575,063

378 Budget Name: Airport Improvement Projects Budget Unit #: 615-0324-599 612-0318-597-0416 Department: Public Works Department Head: Mike Healy

Program Description:

The Airport Improvement fund was established to receive grant funding from the Federal Aviation Agency (FAA). The purpose of the grant in FY19-20 is for design phase 1 of the rehabilitation of the runway apron.

Fund 615 is now closed. Government accounting regulations require that this budget be included in the annual budget for two years after transactions have ceased.

Recommendation:

The budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Airport Slurry Seal Service Activity Transport Terminals

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

Total Operating Revenues

Operating Expenses

615-0324-599.05-70 DEPRECIATION 9,673 9,673 OTHER CHARGES 9,673 9,673

Total Operating Expenses 9,673 9,673

Operating Income (Loss) (9,673) (9,673)

Non-Operating Revenues (Expenses)

Total Non-Operating Revenues (Expenses)

Income Before Capital Contributions and Transfers (9,673) (9,673)

Changes in Net Assets (9,673) (9,673)

Net Assets - Beginning Balance 139,446 129,773 120,100 120,100

Net Assets - Ending Balance 129,773 120,100 120,100 120,100

379 State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Airport Planning Grant Service Activity Transport Terminals

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

612-0318-305.67-54 AIRPORT PLANNING GRANT 7,500 7,500 STATE REVENUE 7,500 7,500

612-0318-306.62-02 AIRPORT PLANNING GRANT 11,611 23,134 150,000 272,766 FEDERAL AVIATION ADMIN 11,611 23,134 150,000 272,766

Total Operating Revenues 11,611 23,134 157,500 280,266

Operating Expenses

612-0318-597.04-18 PROFESSIONAL SERVICES 95,577 145,900 165,614 165,614 AIRPORT PLANNING SERVICES 95,577 145,900 165,614 165,614

Total Operating Expenses 95,577 145,900 165,614 165,614

Operating Income (Loss) (83,966) (122,766) (8,114) 114,652

Non-Operating Revenues (Expenses)

Total Non-Operating Revenues (Expenses)

Income Before Capital Contributions and Transfers (83,966) (122,766) (8,114) 114,652

612-0318-309.16-70 TRANSFER-IN MATCH AIRPORT 9,167 9,167 9,167 9,167 TRANSFERS IN 9,167 9,167 9,167 9,167

Changes in Net Assets (74,799) (113,599) 1,053 123,819

Net Assets - Beginning Balance 64,579 (10,220) (123,819) (123,819)

Net Assets - Ending Balance (10,220) (123,819) (122,766)

380 Budget Name: Plant Operations Budget Unit #: 616-0308-580 Department: Public Works Department Head: Mike Healy

Accomplishments:

 Due to the delay in voter approval of new rates, revenues are lower than expected, and some planned goals and objectives have had to be delayed.  Plant Operations maintained water and wastewater services to all the districts during the Ferguson Fire including maintaining water levels in Yosemite West in support of fire suppression needs and installing and maintaining back-up power, repairing a broken water main and working closely with Fire Command to meet each of their needs..  Increased the number of radio readings of water meters in Yosemite West by replacing old water meters and radio transmitters.  Responded to multiple water and wastewater call-outs due to power outages, failed sewage pumps and controls, overflowing manholes, and water main breaks.  Maintained emergency response staff 365 days of the year including during the Ferguson Fire suppression and recovery.  Completed an extraordinary year in the face of both floods and fire, completing a year of few if any regulatory hiccups in the face of ever declining revenue due to customer success in the Prop 218 process and a lawsuit.

Goals:

 Reduce General fund contribution by making Plant Operations financially sustainable.  Fill a plant operator vacancy to assist in meeting the required State water and wastewater monitoring and maintenance requirements.  Increase training and certification levels of staff members to better serve the special districts and county’s needs.  Work on securing grant for Coulterville’s water system.  Replace10 old water meters in the Coulterville water system that are beyond their service life.  Continue replacing water meters in Yosemite west to archive 100% radio readings.  Rebuild part of Coulterville’s wastewater spray field.  Identify all damage to the Yosemite West wastewater plant that occurred from the Ferguson Fire.

Requested Changes:

Plant Operations is requesting $142,135 from the General Fund to support general operations due to the delay in approval of an increase in some utility fee structures in addition to a maintenance backlog, some of which must be addressed in FY20. Appropriations adjustments were minimal resulting in an overall requested expenditure decrease of ~$16,000 or 3.1% of the budget.

Recommendation:

No changes were made to the recommended budget.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

381 State Controller Schedules Mariposa County Schedule 11 County Budget Act January 2010 Edition, revision #1 Operation of Enterprise Fund Fiscal Year 2019-20

Fund Title Plant Operation Services Service Activity Public Ways

2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors

Operating Revenues

616-0308-307.11-16 PLANT OPERATION SERVICES 19,565 17,764 15,000 15,000 616-0308-307.11-19 COULTERVILLE SERVICE AREA 49,984 61,877 61,000 61,000 616-0308-307.11-21 DON PEDRO SEWER 52,769 40,418 61,000 61,000 616-0308-307.11-23 MARIPOSA PINES 38,623 34,547 40,000 40,000 616-0308-307.11-27 YOSEMITE WEST 154,320 180,645 296,000 217,291 PUBLIC WORKS FEES 315,261 335,251 473,000 394,291

616-0308-308.11-00 MISCELLANEOUS REVENUE 14,712 14,365 23,800 23,800 MISCELLANEOUS REVENUE 14,712 14,365 23,800 23,800

Total Operating Revenues 329,973 349,616 496,800 418,091

Operating Expenses

616-0308-580.01-21 UTILITIES MANAGER 71,384 616-0308-580.01-22 SENIOR PLANT OPERATOR 72,380 74,551 75,284 75,284 616-0308-580.01-23 PLANT OPERATOR I 121,729 107,825 111,412 111,412 PLANT OPER SVC SALARIES 265,493 182,376 186,696 186,696

616-0308-580.02-30 OVERTIME 21,483 5,721 8,000 8,000 616-0308-580.02-35 LONGEVITY PAY 1,250 1,500 1,500 1,500 616-0308-580.02-40 STANDBY/CALL BACK 16,457 16,166 18,000 18,000 616-0308-580.02-45 OUT OF CLASS 1,646 HOURLY & OTHER COMP 40,836 23,387 27,500 27,500

616-0308-580.03-04 ACCRUED BENEFITS (2,847) 1,476 616-0308-580.03-10 SOCIAL SECURITY 17,901 11,497 12,175 12,175 616-0308-580.03-11 MEDICARE 4,186 2,689 2,848 2,848 616-0308-580.03-13 MEDICAL/DENTAL/VISION 43,808 42,618 42,615 42,615 616-0308-580.03-14 RETIREMENT-EMPLOYER 29,503 20,460 20,940 20,940 616-0308-580.03-17 LIFE INSURANCE 137 78 78 78 616-0308-580.03-18 SDI 2,971 2,058 2,142 2,142 616-0308-580.03-19 CASH-CAFETERIA PLAN 7,549 616-0308-580.03-20 UNFUNDED LIABILITY PYMNT 27,738 24,410 22,789 22,789 616-0308-580.03-30 OPEB MEDICAL 77,751 (264,245) 27,000 27,000 616-0308-580.03-31 PENSION EXPENSE 27,986 72,465 28,000 28,000 BENEFITS 236,683 (86,494) 158,587 158,587

616-0308-580.04-05 CLOTHING 1,934 1,274 1,250 1,250 616-0308-580.04-06 COMMUNICATIONS 972 683 700 700 616-0308-580.04-08 FOOD 19 616-0308-580.04-10 INSURANCE 4,764 5,601 6,805 6,805 616-0308-580.04-12 MAINTENANCE OF EQUIPMENT 66 616-0308-580.04-13 MAINTENANCE OF BUILDINGS 592 331 500 500 616-0308-580.04-15 MEMBERSHIPS 220 55 616-0308-580.04-17 OFFICE EXPENSE 129 80 200 200 616-0308-580.04-18 PROFESSIONAL SERVICES 25,915 16,584 24,990 24,990 616-0308-580.04-31 RENTS & LEASES-BUILDINGS 6,669 1,816 1,816 616-0308-580.04-32 SMALL TOOLS 1,211 616-0308-580.04-35 SAFETY EQUIPMENT 761 616-0308-580.04-50 COUNTY VEHICLE EXPENSE 25,859 23,505 36,000 36,000 616-0308-580.04-51 MAJOR/ACCIDENT REPAIRS 4,000 4,000

382 2019-20 Operating Detail 2017-18 2018-19 2019-20 Adopted by Actuals Actuals X Recommended the Board of Estimate Supervisors 616-0308-580.04-75 COST ALLOCATION 10,382 31,550 30,684 30,684

616-0308-580.04-80 EQUIPMENT 2,136 616-0308-580.04-88 FUEL EXPENSE 12,077 10,725 11,492 11,492 616-0308-580.04-90 TRAINING & SEMINARS 3,209 (20) SERVICES AND SUPPLIES 90,246 97,037 118,437 118,437

616-0308-580.05-70 DEPRECIATION 714 714 OTHER CHARGES 714 714

PRIOR PERIOD ADJUSTMENT 768,980

Total Operating Expenses 1,402,952 217,020 491,220 491,220

Operating Income (Loss) (1,072,979) 132,596 5,580 (73,129)

Non-Operating Revenues (Expenses)

Total Non-Operating Revenues (Expenses)

Income Before Capital Contributions and Transfers (1,072,979) 132,596 5,580 (73,129)

616-0308-309.16-00 TRANSFERS IN 142,135 142,135 TRANSFERS IN 142,135 142,135

Changes in Net Assets (1,072,979) 132,596 147,715 69,006

Net Assets - Beginning Balance (203,529) (1,276,508) (1,143,912) (1,143,912)

Net Assets - Ending Balance (1,276,508) (1,143,912) (996,197) (1,074,906)

383 State Controller Schedules Mariposa County Schedule 12 County Budget Act Special Districts and Other Agencies Summary - Non Enterprise January 2010 Edition, revision #1 Fiscal Year 2019-20

Total Financing Sources Total Financing Uses Fund Balance Decreases to Additional Total Increases to Total District Name Available Obligated Financing Financing Financing Obligated Financing June 30, 2019 Fund Balances Sources Sources Uses Fund Balances Uses 1 2345678 SPECIAL DISTRICTS

Water Agency-312 214,168 2,000 216,168 216,168 216,168

Coulterville Lighting-313 36,207 10,596 46,803 46,803 46,803

Coulterville Service Area-314 (1,071) 210,694 209,623 209,623 209,623

Don Pedro 1M-315 27,248 5,460 32,708 32,708 32,708

Don Pedro Sewer-316 10,923 176,518 187,441 187,441 187,441

Hornitos Lighting-317 33,444 4,342 37,786 37,786 37,786

Mariposa Lighting-318 450,900 56,475 507,375 507,375 507,375

Mariposa Parking-319 35,460 6,149 41,609 41,609 41,609

Mariposa Pines Sewer-320 29,110 60,648 89,758 89,758 89,758

CSA # 3 Fire Assessment-310 836,549 601,500 1,438,049 1,438,049 1,438,049

Wawona Service Area-321 27,561 100,742 128,303 128,303 128,303

Yosemite West Maint-322 192,685 636,758 829,443 829,443 829,443

CSA # 1 DP Fire Assessment-311 98,515 72,800 171,315 171,315 171,315

Coltrvll Utility Capital (SP District)-530 2,216 15 2,231 2,231 2,231

DPSZ Utility Capital-532 14,438 125 14,563 14,563 14,563

MPSA Pines Utility Capital-534 117,166 1,300 118,466 118,466 118,466

YWMD Utility Capital-535 103,885 400 104,285 104,285 104,285

Total Special Districts 2,229,404 1,946,522 4,175,926 4,175,926 4,175,926

384 State Controller Schedules Mariposa County Schedule 13 County Budget Act Special Districts and Other Agencies Summary - Non Enterprise January 2010 Edition, revsion #1 Fiscal Year 2019-20

Total Fund Balance District Name Fund Balance Nonspendable, Restricted Available June 30, 2019 Encumbrances and Committed Assigned June 30, 2019 1 23 4 56 SPECIAL DISTRICTS

Water Agency-312 711,880 497,712 214,168

Coulterville Lighting-313 106,879 70,672 36,207

Coulterville Service Area-314 (1,071) (1,071)

Don Pedro 1M-315 27,248 27,248

Don Pedro Sewer-316 10,923 10,923

Hornitos Lighting-317 49,586 16,142 33,444

Mariposa Lighting-318 629,871 178,971 450,900

Mariposa Parking-319 35,460 35,460

Mariposa Pines Sewer-320 29,110 29,110

CSA # 3 Fire Assessment-310 872,750 36,201 836,549

Wawona Service Area-321 27,561 27,561

Yosemite West Maint-322 192,685 192,685

CSA # 1 DP Fire Assessment-311 132,980 34,465 98,515

Coltrvll Utility Capital (SP District)-530 2,216 2,216

DPSZ Utility Capital-532 14,438 14,438

MPSA Pines Utility Capital-534 117,166 117,166

YWMD Utility Capital-535 103,885 103,885

Total Special Districts 3,063,567 0 834,163 0 2,229,404

385 State Controller Schedules Mariposa County Schedule 14 County Budget Act Special Districts and Other Agencies - Non Enterprise January 2010 Edition, revsion #1 Fiscal Year 2019-20

Decreases or Cancellations Increases or New Obligated Fund Balances Obligated Total Obligated District Name Fund Balances Adopted by Adopted by Fund Balances June 30, 2019 Recommended the Board of Supervisors Recommended the Board of Supervisors for the Budget Year 1 23 456 SPECIAL DISTRICTS

Water Agency-312 497,712 497,712

Coulterville Lighting-313 70,672 70,672

Hornitos Lighting-317 16,142 16,142

Mariposa Lighting-318 178,971 178,971

CSA # 3 Fire Assessment-310 36,201 36,201

CSA # 1 DP Fire Assessment-311 34,465 34,465

Total Special Districts 834,163 0 0 0 834,163

386 Budget Name: Water Agency Budget Unit #: 312-0901-851 Department: Public Works Department Head: Mike Healy

Program Description:

The Water Agency is a distinct body governed by the Mariposa County Board of Supervisors serving as the Board of Directors of the Water Agency. The Water Agency is financed by income received from the Merced Irrigation District (MID), repayment of loans provided to other jurisdictions and county water related projects.

Requested Changes:

The Loan Repayments line item reflects payment from the Coulterville Service Area sewer bonds which received its last payment in FY18-19. A new $40,000 loan from the Coulterville Service Area is requested.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Water Agency

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

312-0901-304.30-00 INTEREST 4,326 3,504 2,000 2,000 312-0901-304.30-01 INTEREST FROM LOANS 110 55 INTEREST 4,436 3,559 2,000 2,000

312-0901-308.11-00 MISCELLANEOUS REVENUE 100,000 312-0901-308.11-11 LOAN REPAYMENTS MISCELLANEOUS REVENUE 100,000

312-0901-399.99-99 BEGINNING FUND BALANCE 210,224 214,168 BEGINNING FUND BALANCE 210,224 214,168

TOTAL REVENUE 104,436 3,559 212,224 216,168

312-0901-851.04-18 PROFESSIONAL SERVICES 26,400 1,308 167,332 171,276 312-0901-851.04-75 COST ALLOCATION (4,848) 4,892 4,892 WATER AGENCY SERVICES 21,552 1,308 172,224 176,168

312-0901-851.07-87 OPERATING TRANSFERS OUT 40,000 40,000 TRANSFERS OUT 40,000 40,000

TOTAL EXPENDITURE 21,552 1,308 212,224 216,168

NET COST (82,884) (2,251)

387 Budget Name: Coulterville Lighting Budget Unit #: 313-0902-864 Department: Public Works Department Head: Mike Healy

Program Description:

The Coulterville Lighting District provides street lighting for the town of Coulterville. Revenues to finance this operation are realized from a portion of the County-wide one-percent tax rate, carry-over funds deposited on behalf of the district in an interest bearing account and the interest earned. No benefit assessments exist at this time.

Requested Changes:

Revenue remains stable. Appropriations in the Professional Services line item are for reimbursable work provided by Facilities Maintenance as well as any possible outside repair service.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

388 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Coulterville Lighting

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

313-0902-301.01-00 CURRENT SECURED 8,609 9,082 8,500 8,500 CURRENT SECURED 8,609 9,082 8,500 8,500

313-0902-301.02-00 CURRENT UNSECURED 596 611 500 500 CURRENT UNSECURED 596 611 500 500

313-0902-301.03-00 DELINQUENT SECURED 295 288 384 384 DELINQUENT SECURED 295 288 384 384

313-0902-301.04-00 DELINQUENT UNSECURED 9 20 12 12 DELINQUENT UNSECURED 9 20 12 12

313-0902-301.06-00 SUPPLEMENTAL TAXES 88 443 85 85 SUPPLEMENTAL TAXES 88 443 85 85

313-0902-301.09-03 TIMBER TAX 6 11 5 5 PROPERTY & OTHER TAXES 6 11 5 5

313-0902-304.30-00 INTEREST 1,530 2,321 1,000 1,000 INTEREST 1,530 2,321 1,000 1,000

313-0902-305.60-00 HOMEOWNERS' EXEMPTION 110 109 110 110 HOMEOWNERS' EXEMPTION 110 109 110 110

313-0902-306.71-00 FEDERAL IN-LIEU OF TAXES 2 2 FEDERAL IN-LIEU OF TAXES 2 2

313-0902-399.99-99 BEGINNING FUND BALANCE 69,827 36,207 BEGINNING FUND BALANCE 69,827 36,207

TOTAL REVENUE 11,245 12,887 80,423 46,803

313-0902-864.04-18 PROFESSIONAL SERVICES 76,823 43,203 313-0902-864.04-21 STREET LIGHT ASSESSMENT 100 100 100 313-0902-864.04-60 UTILITIES 3,827 3,825 3,500 3,500 COULT LIGHTING SERVICES 3,927 3,825 80,423 46,803

313-0902-864.07-87 TRANSFERS OUT 38,265 TRANSFERS OUT 38,265

TOTAL EXPENDITURE 3,927 42,090 80,423 46,803

NET COST (7,318) 29,203

389 Budget Name: Coulterville Service Area Budget Unit #: 314-0903 Department: Public Works Department Head: Mike Healy

Program Description:

The Coulterville Service Area provides sewer and water services to the residences within the County’s Coulterville Service Area. Revenues are realized from user fees paid for water, sewer, and road services, plus carry-over funds and interest earnings.

Requested Changes:

This Budget is entirely dependent upon utility user fees. A Prop 218 Process succeeded earlier this year but was considerably scaled back from the original recommended rate increase. Currently, this fund has negative cash and is in debt to Plant Operations by $43,000. A $40,000 loan from the Water Agency is requested. It will take several years before revenue will sufficiently fund operations. No General Fund Contribution is requested at this time.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

Appropriations were added to ensure funding is available for necessary expenditures. Beginning fund balance was higher than budget and revenue from delinquent services was increased to offset the anticipated expenditures. Bond redemption and interest expense were eliminated to balance the fund.

Coulterville Service Area

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

314-0903-304.30-00 INTEREST 165 156 (200) (200) INTEREST 165 156 (200) (200)

314-0903-307.01-01 WATER - RESIDENTIAL 31,557 29,641 72,429 72,429 314-0903-307.01-02 WATER - COMMERCIAL 15,819 10,915 314-0903-307.01-03 SEWER - RESIDENTIAL 50,055 50,814 85,015 85,015 314-0903-307.01-04 SEWER - COMMERICIAL 28,377 18,822 314-0903-307.01-10 W & S STANDBY FEES CHARGES FOR SERVICES 125,808 110,192 157,444 157,444

314-0903-307.10-02 COULT. DELINQ. SERVICES 3,800 2,549 250 13,450 314-0903-307.10-09 LEACHATE HAULING FEES SANITATION SERVICES 3,800 2,549 250 13,450

314-0903-309.16-00 TRANSFERS IN 40,000 40,000 TRANSFERS IN 40,000 40,000

314-0903-399.99-99 BEGINNING FUND BALANCE (17,773) (1,071) BEGINNING FUND BALANCE (17,773) (1,071)

TOTAL REVENUE 129,773 112,897 179,721 209,623

390 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

314-0903-852.04-06 COMMUNICATIONS 488 500 500 314-0903-852.04-10 INSURANCE 50 96 59 59 314-0903-852.04-12 MAINTENANCE OF EQUIPMENT 2,289 2,522 4,541 18,568 314-0903-852.04-14 LABORATORY EXPENSE 1,854 2,849 1,500 3,500 314-0903-852.04-17 OFFICE EXPENSE 409 642 300 700 314-0903-852.04-18 PROFESSIONAL SERVICES 4,942 10 5,000 5,000 314-0903-852.04-19 LABOR 21,345 24,923 16,000 21,000 314-0903-852.04-24 SERVICE AGREEMENTS 262 276 350 350 314-0903-852.04-29 PUBLICATIONS/LEGAL NOTICE 22 314-0903-852.04-34 ADMINISTRATIVE SERVICES 1,944 3,707 12,703 12,703 314-0903-852.04-36 SPECIAL FEES 892 738 950 950 314-0903-852.04-60 UTILITIES 6,272 5,445 8,000 8,000 314-0903-852.04-70 NSF CHARGES 10 50 30 30 COULT. WATER SERVICES 40,269 41,768 49,933 71,360

314-0903-853.04-06 COMMUNICATIONS 1,202 179 900 900 314-0903-853.04-10 INSURANCE 130 186 149 149 314-0903-853.04-12 MAINTENANCE OF EQUIPMENT 11,455 290 5,581 17,467 314-0903-853.04-14 LABORATORY SERVICES 12,743 12,813 11,500 14,144 314-0903-853.04-17 OFFICE EXPENSE 409 642 450 450 314-0903-853.04-18 PROFESSIONAL SERVICES 24,316 955 20,500 25,500 314-0903-853.04-19 LABOR 30,786 39,187 45,000 45,000 314-0903-853.04-24 SERVICE AGREEMENTS 262 276 350 350 314-0903-853.04-34 ADMINISTRATIVE SERVICES 1,944 3,707 12,703 12,703 314-0903-853.04-36 SPEC FEES 9,553 10,460 10,600 10,600 314-0903-853.04-60 UTILITIES 8,944 8,602 11,000 11,000 COULT. SEWER SEVICES 101,744 77,297 118,733 138,263

314-0903-853.08-82 PRIOR PERIOD ADJUSTMENT (1,642) SPECIAL ITEMS (1,642)

314-0903-853.11-20 BOND REDEMPTION 11,000 314-0903-853.11-30 INTEREST EXPENSE 110 55 55 DEBT PAYMENTS 110 55 11,055

TOTAL EXPENDITURE 142,123 117,478 179,721 209,623

NET COST 12,350 4,581

391 Budget Name: Don Pedro Service Area 1M Budget Unit #: 315-0904-854 Department: Public Works Department Head: Mike Healy

Program Description:

The Don Pedro Service Area 1M funds road maintenance, lighting, and limited activities related to pedestrian and equestrian trails in the subdivision. No benefit assessments exist at this time.

Requested Changes:

Miscellaneous Revenue represents money received from leasing county owned property for cattle grazing. The appropriations for operating expenses are requested in amounts that correspond with available revenue and estimated service demands.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

Don Pedro 1-M

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

315-0904-304.30-00 INTEREST 249 455 260 260 INTEREST 249 455 260 260

315-0904-308.11-00 MISCELLANEOUS REVENUE 5,200 5,200 5,200 5,200 MISCELLANEOUS REVENUE 5,200 5,200 5,200 5,200

315-0904-399.99-99 BEGINNING FUND BALANCE 25,629 27,248 BEGINNING FUND BALANCE 25,629 27,248

TOTAL REVENUE 5,449 5,655 31,089 32,708

315-0904-854.04-18 PROFESSIONAL SERVICES 1,938 1,938 315-0904-854.04-29 PUBLICATIONS 200 200 315-0904-854.04-34 PARK IMPROVEMENT/EQUEST. 28,651 30,270 DON PEDRO 1-M SERVICES 30,789 32,408

315-0904-854.05-69 TAXES & ASSESSMENTS 227 230 300 300 OTHER CHARGES 227 230 300 300

TOTAL EXPENDITURE 227 230 31,089 32,708

NET COST (5,222) (5,425)

392 Budget Name: Don Pedro Sewer Budget Unit #: 316-0905-855 Department: Public Works Department Head: Mike Healy

Program Description:

The Don Pedro Sewer Zone 1 provides sewer facilities to the residents within the Don Pedro subdivision. Revenues are realized from user fees, carry-over funds deposited in an interest bearing account, interest earnings, and a pro-rated share of the County-wide one-percent tax rate.

Requested Changes:

A prop 218 Process is requested for rate increase. The district has an outstanding debt to Plant Operations of $12,000.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

Maintenance of equipment increased $35,716 which was offset by a higher than budgeted beginning fund balance ($30,283) as well as small increases in user fees and standby fees.

Don Pedro Sewer

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

316-0905-301.01-00 CURRENT SECURED 57,421 60,308 59,000 59,000 CURRENT SECURED 57,421 60,308 59,000 59,000

316-0905-301.02-00 CURRENT UNSECURED 4,312 4,391 3,000 3,000 CURRENT UNSECURED 4,312 4,391 3,000 3,000

316-0905-301.03-00 DELINQUENT SECURED 2,132 2,066 2,500 2,500 DELINQUENT SECURED 2,132 2,066 2,500 2,500

316-0905-301.04-00 DELINQUENT UNSECURED 62 147 100 100 DELINQUENT UNSECURED 62 147 100 100

316-0905-301.06-00 SUPPLEMENTAL TAXES 640 3,178 500 500 SUPPLEMENTAL TAXES 640 3,178 500 500

316-0905-301.09-03 TIMBER TAX 40 82 55 55 PROPERTY & OTHER TAXES 40 82 55 55

316-0905-304.30-00 INTEREST 338 421 (300) (300) INTEREST 338 421 (300) (300)

316-0905-305.60-00 HOMEOWNERS' EXEMPTION 794 784 750 750 HOMEOWNERS' EXEMPTION 794 784 750 750

316-0905-306.71-00 FEDERAL IN-LIEU OF TAXES 18 18

393 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

FEDERAL IN-LIEU OF TAXES 18 18

316-0905-307.01-10 W & S STANDBY FEES 2,601 2,366 2,750 2,750 CHARGES FOR SERVICES 2,601 2,366 2,750 2,750

316-0905-307.10-01 DELINQUENT W/S/R FEES 57,315 49,203 83,730 83,730 316-0905-307.10-06 DON PEDRO DEL USER FEES 5,363 6,231 4,000 4,633 316-0905-307.10-07 DON PEDRO DEL STANDBY FEE 1,405 1,592 1,000 5,800 SANITATION SERVICES 64,083 57,026 88,730 94,163

316-0905-309.16-00 TRANSFERS IN 30,000 15,000 14,000 14,000 TRANSFERS IN 30,000 15,000 14,000 14,000

316-0905-399.99-99 BEGINNING FUND BALANCE (19,360) 10,923 BEGINNING FUND BALANCE (19,360) 10,923

TOTAL REVENUE 162,441 145,787 151,725 187,441

316-0905-855.04-06 COMMUNICATIONS 468 484 550 550 316-0905-855.04-10 INSURANCE 470 303 276 276 316-0905-855.04-12 MAINTENANCE OF EQUIPMENT 34,662 28,567 13,079 48,795 316-0905-855.04-14 LABORATORY EXPENSE 11,625 11,807 11,460 11,460 316-0905-855.04-17 OFFICE EXPENSE 905 1,511 850 850 316-0905-855.04-18 PROFESSIONAL SERVICES 24,289 672 1,000 1,000 316-0905-855.04-19 LABOR 57,211 43,003 61,000 61,000 316-0905-855.04-24 SERVICE AGREEMENTS 700 729 850 850 316-0905-855.04-29 PUBLICATIONS/LEGAL NOTICE 78 316-0905-855.04-34 ADMINISTRATIVE SERVICES 7,236 5,362 13,380 13,380 316-0905-855.04-36 SPECIAL FEES 17,230 18,996 19,250 19,250 316-0905-855.04-60 UTILITIES 33,185 31,570 30,000 30,000 316-0905-855.04-70 NSF CHARGES 30 30 DON PEDRO SEWER SERVICES 187,981 143,082 151,725 187,441

TOTAL EXPENDITURE 187,981 143,082 151,725 187,441

NET COST 25,540 (2,705)

394 Budget Name: Hornitos Lighting Budget Unit #: 317-0906-856 Department: Public Works Department Head: Mike Healy

Program Description:

The Hornitos Lighting District provides street lighting for the town of Hornitos. Revenues are realized from carry-over funds deposited in an interest bearing account, interest earned, and a pro-rated share of the County-wide one-percent tax rate. No benefit assessments exist at this time.

Requested Changes:

Revenue and appropriation adjustments are based on prior year collections, the estimated beginning balance and anticipated expenses.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

395 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Hornitos Lighting

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

317-0906-301.01-00 CURRENT SECURED 3,691 3,932 3,700 3,700 CURRENT SECURED 3,691 3,932 3,700 3,700

317-0906-301.02-00 CURRENT UNSECURED 231 240 110 110 CURRENT UNSECURED 231 240 110 110

317-0906-301.03-00 DELINQUENT SECURED 114 113 147 147 DELINQUENT SECURED 114 113 147 147

317-0906-301.04-00 DELINQUENT UNSECURED 3855 DELINQUENT UNSECURED 3855

317-0906-301.06-00 SUPPLEMENTAL TAXES 341743030 SUPPLEMENTAL TAXES 341743030

317-0906-301.09-03 TIMBER TAX 2522 PROPERTY & OTHER TAXES 2522

317-0906-304.30-00 INTEREST 516 811 305 305 INTEREST 516 811 305 305

317-0906-305.60-00 HOMEOWNERS' EXEMPTION 42 43 43 43 HOMEOWNERS' EXEMPTION 42 43 43 43

317-0906-306.71-00 FEDERAL IN-LIEU OF TAXES 11 FEDERAL IN-LIEU OF TAXES 11

317-0906-399.99-99 BEGINNING FUND BALANCE 32,219 33,444 BEGINNING FUND BALANCE 32,219 33,444

TOTAL REVENUE 4,634 5,327 36,561 37,786

317-0906-856.04-18 PROFESSIONAL SERVICES 100 34,561 35,786 317-0906-856.04-60 UTILITIES 1,475 1,327 2,000 2,000 HORNITOS LGHTNG. SERVICES 1,575 1,327 36,561 37,786

TOTAL EXPENDITURE 1,575 1,327 36,561 37,786

NET COST (3,059) (4,000)

396 Budget Name: Mariposa Lighting Budget Unit #: 318-0907-857 Department: Public Works Department Head: Mike Healy

Program Description:

The Mariposa Lighting District provides street and public facility lighting for the town of Mariposa. Revenues are realized from carry-over funds deposited in an interest bearing account, interest earnings, and a portion of the County-wide one- percent tax rate.

Requested Changes:

Revenues are adjusted based on prior year actual receipts and estimated year-end fund balance. Various service and supply appropriations are adjusted to correspond with available revenue and anticipated service demands. The Rents/Leased Equipment line item reflects rental of an 80-foot man-lift for the possible need of repairing/replacing street lights. All other items have been reviewed and adjusted based on historical trends and expectations for the budget year. Remaining appropriations are requested in the Professional Services line item.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

397 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Mariposa Lighting

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

318-0907-301.01-00 CURRENT SECURED 47,468 49,707 48,000 48,000 CURRENT SECURED 47,468 49,707 48,000 48,000

318-0907-301.02-00 CURRENT UNSECURED 3,546 3,601 1,700 1,700 CURRENT UNSECURED 3,546 3,601 1,700 1,700

318-0907-301.03-00 DELINQUENT SECURED 1,753 1,694 1,500 1,500 DELINQUENT SECURED 1,753 1,694 1,500 1,500

318-0907-301.04-00 DELINQUENT UNSECURED 51 120 80 80 DELINQUENT UNSECURED 51 120 80 80

318-0907-301.06-00 SUPPLEMENTAL TAXES 526 2,606 520 520 SUPPLEMENTAL TAXES 526 2,606 520 520

318-0907-301.09-03 TIMBER TAX 33 67 25 25 PROPERTY & OTHER TAXES 33 67 25 25

318-0907-304.30-00 INTEREST 6,470 10,284 4,000 4,000 INTEREST 6,470 10,284 4,000 4,000

318-0907-305.60-00 HOMEOWNERS' EXEMPTION 653 643 650 650 HOMEOWNERS' EXEMPTION 653 643 650 650

318-0907-306.71-00 FEDERAL IN-LIEU OF TAXES 14 14 FEDERAL IN-LIEU OF TAXES 14 14

318-0907-399.99-99 BEGINNING FUND BALANCE 438,924 450,900 BEGINNING FUND BALANCE 438,924 450,900

TOTAL REVENUE 60,514 68,736 495,399 507,375

318-0907-857.04-12 MAINTENANCE OF EQUIPMENT 2,500 2,500 318-0907-857.04-18 PROFESSIONAL SERVICES 100 420,399 432,375 318-0907-857.04-30 RENTS & LEASES-EQUIPMENT 7,500 7,500 318-0907-857.04-60 UTILITIES 14,538 13,213 15,000 15,000 MARIPOSA LGHTNG. SERVICES 14,638 13,213 445,399 457,375

318-0907-857.10-90 CONTINGENCY APPROPRIATION 50,000 50,000 CONTINGENCY APPROPRIATION 50,000 50,000

TOTAL EXPENDITURE 14,638 13,213 495,399 507,375

NET COST (45,876) (55,523)

398 Budget Name: Mariposa Parking Budget Unit #: 319-0908-858 Department: Public Works Department Head: Mike Healy

Program Description:

The Mariposa Parking District operates two parking lots within the town of Mariposa for visitors and businesses in the downtown area. No fees or assessments are currently charged to the benefiting property owners or businesses. Revenues are realized from carry over funds, a portion of the County-wide one percent tax rate, and sometimes a contribution from the County General Fund.

Requested Changes: No significant changes in this appropriation.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

399 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Mariposa Parking

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

319-0908-301.01-00 CURRENT SECURED 5,347 5,734 5,300 5,300 CURRENT SECURED 5,347 5,734 5,300 5,300

319-0908-301.02-00 CURRENT UNSECURED 399 415 190 190 CURRENT UNSECURED 399 415 190 190

319-0908-301.03-00 DELINQUENT SECURED 197 195 250 250 DELINQUENT SECURED 197 195 250 250

319-0908-301.04-00 DELINQUENT UNSECURED 6 14 8 8 DELINQUENT UNSECURED 6 14 8 8

319-0908-301.06-00 SUPPLEMENTAL TAXES 59 300 58 58 SUPPLEMENTAL TAXES 59 300 58 58

319-0908-301.09-03 TIMBER TAX 4 8 3 3 PROPERTY & OTHER TAXES 4 8 3 3

319-0908-304.30-00 INTEREST 428 606 270 270 INTEREST 428 606 270 270

319-0908-305.60-00 HOMEOWNERS' EXEMPTION 73 74 70 70 HOMEOWNERS' EXEMPTION 73 74 70 70

319-0908-306.71-00 FEDERAL IN-LIEU OF TAXES 2 2 FEDERAL IN-LIEU OF TAXES 2 2

319-0908-399.99-99 BEGINNING FUND BALANCE 32,365 35,460 BEGINNING FUND BALANCE 32,365 35,460

TOTAL REVENUE 6,515 7,348 38,514 41,609

319-0908-858.04-10 INSURANCE 8 13 13 13 319-0908-858.04-12 MAINTENANCE OF EQUIPMENT 39 139 1,000 1,000 319-0908-858.04-17 OFFICE EXPENSE 8 6 18 18 319-0908-858.04-18 PROFESSIONAL SERVICES 7,073 5,619 35,883 38,978 319-0908-858.04-30 RENTS/LEASES OF EQUIPMENT 1,600 1,600 319-0908-858.04-31 RENTS & LEASES-BUILDINGS 1,500 1,503 MPSA PARKING SERVICES 8,628 7,280 38,514 41,609

TOTAL EXPENDITURE 8,628 7,280 38,514 41,609

NET COST 2,113 (68)

400 Budget Name: Mariposa Pines Sewer Budget Unit #: 320-0909-859 Department: Public Works Department Head: Mike Healy

Program Description:

The Mariposa Pines Sewer Zone provides sewer services to the residents of Mariposa Pines. Revenues are realized from user fees, carry-over funds deposited in an interest bearing account, interest earnings, and a pro-rated share of the County-wide one-percent tax rate.

Requested Changes:

None

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

Mariposa Pines Sewer

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

320-0909-301.01-00 CURRENT SECURED 32,654 33,975 30,000 30,000 CURRENT SECURED 32,654 33,975 30,000 30,000

320-0909-301.02-00 CURRENT UNSECURED 2,456 2,477 550 550 CURRENT UNSECURED 2,456 2,477 550 550

320-0909-301.03-00 DELINQUENT SECURED 1,214 1,165 1,500 1,500 DELINQUENT SECURED 1,214 1,165 1,500 1,500

320-0909-301.04-00 DELINQUENT UNSECURED 35 83 40 40 DELINQUENT UNSECURED 35 83 40 40

320-0909-301.06-00 SUPPLEMENTAL TAXES 364 1,793 230 230 SUPPLEMENTAL TAXES 364 1,793 230 230

320-0909-301.09-03 TIMBER TAX 23 46 35 35 PROPERTY & OTHER TAXES 23 46 35 35

320-0909-304.30-00 INTEREST 227 418 450 450 INTEREST 227 418 450 450

320-0909-305.60-00 HOMEOWNERS' EXEMPTION 452 442 HOMEOWNERS' EXEMPTION 452 442

320-0909-306.71-00 FEDERAL IN-LIEU OF TAXES 10 10

401 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

FEDERAL IN-LIEU OF TAXES 10 10

320-0909-307.01-10 W & S STANDBY FEES 125 92 150 150 CHARGES FOR SERVICES 125 92 150 150

320-0909-307.10-01 DELINQUENT W/S/R FEES 8,767 11,165 13,523 13,523 320-0909-307.10-05 MPSA PINES DEL USER FEES 36 170 SANITATION SERVICES 8,767 11,201 13,523 13,693

320-0909-309.16-00 TRANSFERS IN 68,373 22,886 14,000 14,000 TRANSFERS IN 68,373 22,886 14,000 14,000

320-0909-399.99-99 BEGINNING FUND BALANCE 35,430 29,110 BEGINNING FUND BALANCE 35,430 29,110

TOTAL REVENUE 114,700 74,588 95,908 89,758

320-0909-859.04-06 COMMUNICATIONS 632 683 700 700 320-0909-859.04-10 INSURANCE 73 106 134 134 320-0909-859.04-12 MAINTENANCE OF EQUIPMENT 21,657 8,144 20,515 20,515 320-0909-859.04-14 LABORATORY EXPENSE 4,645 4,645 3,250 3,250 320-0909-859.04-17 OFFICE EXPENSE 207 245 300 300 320-0909-859.04-18 PROFESSIONAL SERVICES 13,827 413 11,760 11,760 320-0909-859.04-19 LABOR 39,586 35,664 40,000 33,850 320-0909-859.04-24 SERVICE AGREEMENTS 131 132 300 300 320-0909-859.04-34 ADMINISTRATIVE SERVICES 1,344 6,372 6,519 6,519 320-0909-859.04-36 SPECIAL FEES 2,350 2,723 2,900 2,900 320-0909-859.04-60 UTILITIES 6,639 5,756 8,000 8,000 320-0909-859.04-70 NSF CHARGES 30 30 320-0909-859.04-80 EQUIPMENT 1,000 1,000 320-0909-859.04-90 TRAINING & SEMINARS 500 500 MARIPOSA PINES SERVICES 91,091 64,883 95,908 89,758

TOTAL EXPENDITURE 91,091 64,883 95,908 89,758

NET COST (23,609) (9,705)

402 Budget Name: County Service Area #3 Budget Unit #: 310-0910-850 Department: Public Works Department Head: Mike Healy

Program Description:

County Service Area #3 was established to account for revenue and appropriations associated with the property owner approved Proposition 218 fire protection assessment for the entire county with the exception of the area within the Mariposa Public Utility District. The protection assessment is to provide funding for the lease purchase of fire engines and capital improvements to county fire stations.

Requested Changes:

Revenue from Fire Assessments is based on the calculation of the number of properties to be assessed. The Miscellaneous Expense line item represents funding for capital improvements to fire stations and is based on available revenue. The Fire Assessment Services line item accounts for reimbursing the Auditor and Tax Collector for their staff time and associated costs with collecting and managing the fire assessment. The requested funding in the Transfers Out – Debt Service line item is the payment on the fire engines, while the Transfers Out – Fund 520 represents funding for maintenance/remodeling of fire stations. This description remains consistent from Budget Year to Budget Year.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

403 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

County Service Area #3

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

310-0910-304.30-00 INTEREST 10,485 17,467 11,000 11,000 NTEREST 10,485 17,467 11,000 11,000

310-0910-307.81-31 FIRE ASSESSMENTS 579,357 572,569 585,000 585,000 310-0910-307.81-80 PENALTIES & INTEREST 7,954 8,737 5,500 5,500 SPECIAL ASSESSMENTS 587,311 581,306 590,500 590,500

310-0910-399.99-99 BEGINNING FUND BALANCE 819,697 836,549 BEGINNING FUND BALANCE 819,697 836,549

TOTAL REVENUE 597,796 598,773 1,421,197 1,438,049

310-0910-850.04-16 MISCELLANEOUS EXPENSE 105,605 7,537 986,724 1,003,576 310-0910-850.04-18 PROFESSIONAL SERVICES 1,953 1,953 310-0910-850.04-33 FIRE ASSESSMENT SERVICES 14,556 14,464 14,500 14,500 FIRE ASSESSMENT SERVICES 120,161 22,001 1,003,177 1,020,029

310-0910-850.07-87 TF OUT-DEBT SERV FUND 770 361,019 361,020 361,020 361,020 310-0910-850.07-88 TF OUT - CAPITAL IMPV 520 115,300 57,000 57,000 310-0910-850.07-89 TRANSFERS OUT 150,000 TRANSFERS OUT 476,319 511,020 418,020 418,020

TOTAL EXPENDITURE 596,480 533,021 1,421,197 1,438,049

NET COST (1,316) (65,752)

404 Budget Name: Wawona Service Area Budget Unit #: 321-0911-861 Department: Public Works Department Head: Mike Healy

Program Description:

The Wawona Service Area funds solid waste collection services provided through a franchise agreement to 265 residential parcels and 5 businesses. Revenues are from user fees, carry-over funds deposited in an interest bearing account, and interest earnings.

Requested Changes:

Revenues are adjusted to reflect current collection levels. Appropriations are adjusted based on the amount of available funding, with the Professional Services line item representing costs associated with the bulk item pick up and pine needle cleanup programs. The Contracts line item is reflective of the contract with Recology for waste disposal services.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

405 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Wawona Service Area

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

321-0911-304.30-00 INTEREST 786 657 200 200 INTEREST 786 657 200 200

321-0911-307.10-20 GARBAGE-RESIDENTIAL 95,291 96,296 94,342 94,342 321-0911-307.10-21 GARBAGE-COMMERCIAL 4,922 5,887 5,200 5,200 321-0911-307.10-30 DELINQUENT GARBAGE FEES 866 1,502 1,000 1,000 SANITATION SERVICES 101,079 103,685 100,542 100,542

321-0911-399.99-99 BEGINNING FUND BALANCE 22,697 27,561 BEGINNING FUND BALANCE 22,697 27,561

TOTAL REVENUE 101,865 104,342 123,439 128,303

321-0911-861.04-10 INSURANCE 141 105 163 163 321-0911-861.04-17 OFFICE EXPENSE 670 638 750 750 321-0911-861.04-18 PROFESSIONAL SERVICES 25,852 9,173 21,552 26,416 321-0911-861.04-19 CONTRACTS 69,654 93,201 95,344 95,344 321-0911-861.04-24 SERVICE AGREEMENTS 533 550 550 550 321-0911-861.04-30 RENTS & LEASES-EQUIPMENT 10,434 3,823 4,000 4,000 321-0911-861.04-34 ADMINISTRATIVE SERVICES 3,636 5,268 1,050 1,050 321-0911-861.04-70 NSF CHARGES 30 30 321-0911-861.04-88 FUEL EXPENSE 167 586 WAWONA SERV AREA SERVICES 111,087 113,344 123,439 128,303

TOTAL EXPENDITURE 111,087 113,344 123,439 128,303

NET COST 9,222 9,002

406 Budget Name: Yosemite West Maintenance Budget Unit #: 322-0912-862 Department: Public Works Department Head: Mike Healy

Program Description:

The Yosemite West Maintenance District funds road maintenance, sewer, and water services. Revenues are from carry- over funds deposited in an interest bearing account, interest earnings, user fees paid for water, sewer, and road services, and a portion of the County-wide one-percent tax rate.

Requested Changes:

None

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

Yosemite West Maintenance

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

322-0912-301.01-00 CURRENT SECURED 197,077 214,476 190,000 190,000 CURRENT SECURED 197,077 214,476 190,000 190,000

322-0912-301.02-00 CURRENT UNSECURED 14,882 15,710 10,000 10,000 CURRENT UNSECURED 14,882 15,710 10,000 10,000

322-0912-301.03-00 DELINQUENT SECURED 7,358 7,392 7,500 7,500 DELINQUENT SECURED 7,358 7,392 7,500 7,500

322-0912-301.04-00 DELINQUENT UNSECURED 213 525 300 300 DELINQUENT UNSECURED 213 525 300 300

322-0912-301.06-00 SUPPLEMENTAL TAXES 2,207 11,371 1,750 1,750 SUPPLEMENTAL TAXES 2,207 11,371 1,750 1,750

322-0912-301.09-03 TIMBER TAX 138 294 50 50 PROPERTY & OTHER TAXES 138 294 50 50

322-0912-304.30-00 INTEREST 463 3,515 2,000 2,000 INTEREST 463 3,515 2,000 2,000

322-0912-305.60-00 HOMEOWNERS' EXEMPTION 2,741 2,804 2,000 2,000 HOMEOWNERS' EXEMPTION 2,741 2,804 2,000 2,000

322-0912-306.71-00 FEDERAL IN-LIEU OF TAXES 61 63 FEDERAL IN-LIEU OF TAXES 61 63

407 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

322-0912-307.01-01 WATER - RESIDENTIAL 155,589 179,952 209,222 209,222 322-0912-307.01-03 SEWER - RESIDENTIAL 115,982 143,361 168,981 168,981 322-0912-307.01-10 W & S STANDBY FEES 7,248 6,855 8,600 8,600 CHARGES FOR SERVICES 278,819 330,168 386,803 386,803

322-0912-307.10-01 DELINQUENT W/S/R FEES 2,151 2,691 1,000 5,300 322-0912-307.10-08 DELINQ W/S/R STANBY FEES 1,644 1,423 1,000 1,055 SANITATION SERVICES 3,795 4,114 2,000 6,355

322-0912-307.96-02 YWMD - ROAD MAINT FEES 34,652 28,429 30,000 30,000 ROAD AND STREET SERVICES 34,652 28,429 30,000 30,000

322-0912-309.16-00 TRANSFERS IN 79,200 TRANSFERS IN 79,200

322-0912-399.99-99 BEGINNING FUND BALANCE 196,880 192,685 BEGINNING FUND BALANCE 196,880 192,685

TOTAL REVENUE 621,606 618,861 829,283 829,443

322-0912-862.04-10 INSURANCE 101 121 151 151 322-0912-862.04-12 MAINTENANCE OF EQUIPMENT 18,907 12,089 20,500 20,660 322-0912-862.04-13 MAINTENANCE OF BUILDINGS 469 400 400 322-0912-862.04-17 OFFICE EXPENSE 596 667 600 600 322-0912-862.04-18 PROFESSIONAL SERVICES 25,856 10,890 14,689 14,689 322-0912-862.04-19 LABOR 36,225 3,233 45,000 45,000 322-0912-862.04-24 SERVICE AGREEMENTS 313 325 360 360 322-0912-862.04-30 RENTS & LEASES-EQUIPMENT 67 33 400 400 322-0912-862.04-33 SNOW PLOWING 12,504 20,882 10,000 10,000 322-0912-862.04-34 MAINTENANCE OF ROADS 3,360 6,327 4,219 4,219 322-0912-862.04-70 NSF CHARGES 20 40 40 322-0912-862.04-88 FUEL EXPENSE 4,590 5,014 4,000 4,000 YOSE WEST SERV - ROAD 102,988 59,601 100,359 100,519

322-0912-863.04-06 COMMUNICATIONS 178 240 1,500 1,500 322-0912-863.04-10 INSURANCE 454 483 329 329 322-0912-863.04-12 MAINTENANCE OF EQUIPMENT 57,016 22,909 60,824 60,824 322-0912-863.04-14 LABORATORY EXPENSE 4,247 4,032 7,000 7,000 322-0912-863.04-17 OFFICE SUPPLIES 596 715 700 700 322-0912-863.04-18 PROFESSIONAL SERVICES 25,480 17,457 50,169 50,169 322-0912-863.04-19 LABOR 85,392 113,505 191,000 191,000 322-0912-863.04-24 SERVICE AGREEMENTS 313 325 1,200 1,200 322-0912-863.04-30 RENTS & LEASES-EQUIPMENT 667 33 2,500 2,500 322-0912-863.04-34 ADMINISTRATIVE SERVICES 3,360 6,370 4,219 4,219 322-0912-863.04-36 SPECIAL FEES 17,361 18,977 20,500 20,500 322-0912-863.04-60 UTILITIES 28,839 30,570 36,000 36,000 322-0912-863.04-80 EQUIPMENT 650 7,500 7,500 322-0912-863.04-90 TRAINING & SEMINARS 1,362 2,500 2,500 322-0912-863.04-91 PRIVATE VEHICLE USE 232 YOSE WEST SERV - SEWER 223,903 217,860 385,941 385,941

322-0912-863.07-91 TRANSFER OUT - FUND 707 11,336 TRANSFERS OUT 11,336

322-0912-863.10-90 CONTINGENCY APPROPRIATION 40,000 40,000 CONTINGENCY APPROPRIATION 40,000 40,000

322-0912-871.04-06 COMMUNICATIONS 178 240 234 234 322-0912-871.04-10 INSURANCE 318 312 337 337 322-0912-871.04-12 MAINTENANCE OF EQUIPMENT 18,917 20,368 28,000 28,000 322-0912-871.04-14 LABORATORY EXPENSE 14,575 12,144 14,000 14,000 322-0912-871.04-17 OFFICE EXPENSE 596 689 763 763 322-0912-871.04-18 PROFESSIONAL SERVICES 47,227 36,921 30,000 30,000 322-0912-871.04-19 LABOR 76,087 75,570 105,000 105,000 322-0912-871.04-24 SERVICE AGREEMENTS 313 325 1,000 1,000

408 2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors 322-0912-871.04-29 PUBLICATION/LEGAL NOTICE 111 322-0912-871.04-30 RENTS & LEASES- EQUIPMENT 667 33 600 600

322-0912-871.04-34 ADMINISTRATIVE SERVICES 3,360 5,390 4,219 4,219 322-0912-871.04-36 SPECIAL FEES 1,221 1,395 1,800 1,800 322-0912-871.04-60 UTILITIES 65,951 63,966 72,000 72,000 322-0912-871.04-70 NSF CHARGES 30 30 322-0912-871.04-80 EQUIPMENT 2,119 2,500 2,500 322-0912-871.04-90 TRAINING & SEMINARS 2,500 2,500 YOSE WEST SERV - WATER 229,521 219,472 262,983 262,983

322-0912-871.07-91 TRANSFER OUT - FUND 707 14,694 TRANSFERS OUT 14,694

322-0912-871.10-90 CONTINGENCY APPROPRIATION 40,000 40,000 CONTINGENCY APPROPRIATION 40,000 40,000

TOTAL EXPENDITURE 556,412 522,963 829,283 829,443

NET COST (65,194) (95,898)

409 Budget Name: Lake Don Pedro Fire District Budget Unit #: 311-0913-860 Department: Public Works Department Head: Mike Healy

Program Description:

The Lake Don Pedro Fire District accounts for revenue and appropriations associated with the property owner approved protection assessment in the Lake Don Pedro service area. The protection assessment is to continue the funding of a CalFIRE station through an Amador Plan agreement during non-declared fire season for emergency and fire protection services. The CalFIRE station is located in Tuolumne County which shares the cost of this service. Fire protection services were previously budgeted in the Don Pedro Service 1M fund that was established with one-time money from a developer.

Requested Changes:

Revenues are adjusted based on current assessment receipts. Appropriations are budgeted in the Fire Protection Services line item based on available funds.

Recommendation:

This budget is recommended as submitted.

Final Budget Changes:

The beginning fund balance changed, so appropriations adjustments were made to balance the fund.

Don Pedro Fire District

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

311-0913-304.30-00 INTEREST 1,232 2,701 1,200 1,200 INTEREST 1,232 2,701 1,200 1,200

311-0913-307.81-30 LDP FIRE ASSESSMENTS 61,940 62,076 70,000 70,000 311-0913-307.81-80 PENALTIES & INTEREST 2,699 (179) 1,600 1,600 SPECIAL ASSESSMENTS 64,639 61,897 71,600 71,600

311-0913-399.99-99 BEGINNING FUND BALANCE 178,134 98,515 BEGINNING FUND BALANCE 178,134 98,515

TOTAL REVENUE 65,871 64,598 250,934 171,315

311-0913-860.04-33 FIRE PROTECTION SERVICES 4,287 83,511 250,934 171,315 D/P FIRE PROTECTION SERV 4,287 83,511 250,934 171,315

TOTAL EXPENDITURE 4,287 83,511 250,934 171,315

NET COST (61,584) 18,913

410 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Coulterville Utility Capital

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

530-1400-304.30-00 INTEREST 25 37 15 15 INTEREST 25 37 15 15

530-1400-399.99-99 BEGINNING FUND BALANCE 2,209 2,216 BEGINNING FUND BALANCE 2,209 2,216

TOTAL REVENUE 25 37 2,224 2,231

530-1400-820.04-16 MISCELLANEOUS EXPENSE 2,224 2,231 CSA UTILITY SERVICES 2,224 2,231

TOTAL EXPENDITURE 2,224 2,231

NET COST (25) (37)

411 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Don Pedro Utility Capital

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

532-1402-304.30-00 INTEREST 610 340 125 125 INTEREST 610 340 125 125

532-1402-399.99-99 BEGINNING FUND BALANCE 14,451 14,438 BEGINNING FUND BALANCE 14,451 14,438

TOTAL REVENUE 610 340 14,576 14,563

532-1402-822.04-16 MISCELLANEOUS EXPENSE 576 563 DPSZ UTILITY CAP SERVICES 576 563

532-1402-822.07-87 TRANSFERS OUT 30,000 15,000 14,000 14,000 TRANSFERS OUT 30,000 15,000 14,000 14,000

TOTAL EXPENDITURE 30,000 15,000 14,576 14,563

NET COST 29,390 14,660

412 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Mariposa Pines Utility Capital

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

534-1404-304.30-00 INTEREST 1,884 2,334 1,300 1,300 INTEREST 1,884 2,334 1,300 1,300

534-1404-399.99-99 BEGINNING FUND BALANCE 116,679 117,166 BEGINNING FUND BALANCE 116,679 117,166

TOTAL REVENUE 1,884 2,334 117,979 118,466

534-1404-824.04-16 MISCELLANEOUS EXPENSE 103,979 104,466 MPSA PINES UTIL CAP SERV 103,979 104,466

534-1404-824.07-87 TRANSFERS OUT 68,373 22,886 14,000 14,000 TRANSFERS OUT 68,373 22,886 14,000 14,000

TOTAL EXPENDITURE 68,373 22,886 117,979 118,466

NET COST 66,489 20,552

413 State Controller Schedules Mariposa County Schedule 15 County Budget Act January 2010 Edition, revision #1 Special Districts and Other Agencies - Non Enterprise Financing Sources and Uses by Budget Unit by Object Fiscal Year 2019-20

Yosemite West Utility Capital

2019-20 Detail by Revenue Category 2017-18 2018-19 2019-20 Adopted by and Expenditure Object Actuals Actuals X Recommended the Board of Estimate Supervisors

535-1405-304.30-00 INTEREST 1,739 1,715 400 400 INTEREST 1,739 1,715 400 400

535-1405-308.11-00 MISCELLANEOUS REVENUE 11,950 5,700 MISCELLANEOUS REVENUE 11,950 5,700

535-1405-399.99-99 BEGINNING FUND BALANCE 34,303 103,885 BEGINNING FUND BALANCE 34,303 103,885

TOTAL REVENUE 13,689 7,415 34,703 104,285

535-1405-825.04-16 MISCELLANEOUS EXPENSE 34,703 104,285 YWMD UTILITY CAP SERVICES 34,703 104,285

535-1405-825.07-87 TRANSFERS OUT 79,200 TRANSFERS OUT 79,200

TOTAL EXPENDITURE 79,200 34,703 104,285

NET COST 65,511 (7,415)

414 ELECTED OFFICIALS AND APPOINTED DEPARTMENT HEADS SALARY ALLOCATION SCHEDULE

FOR FISCAL YEAR 2019-20

DESCRIPTION GRADE STEP SALARY

DH - HEALTH OFFICER 962 1 202,781.00

DH - COUNTY COUNSEL 913 1 151,668.00

DH - CO ADMIN OFFICER 914 1-3 140,000.00

EO - SHERIFF/CORONER* 956 1 148,331.00

EO - DISTRICT ATTORNEY 957 1 135,027.00

DH - PUBLIC WORKS DIRECTR 909 1 133,657.00

DH - HEALTH & HUMAN SVCS DIRECTOR 911 1 133,657.00

EX - ASSISTANT CO ADMIN OFFICER 924 1 98,500.00 - 123,000.00

DH - PLANNING DIRECTOR 908 1 112,029.00

DH - CHIEF PROBATION OFCR** 907 1 110,820.00

EO - AUDITOR 952 1 109,802.00

EO - ASSESSOR/RECORDER 950 1 103,866.00

EO - TREASUR/TAX COLL/CLK 951 1 103,866.00

DH - HR DIRECTOR/RISK MGR 901 1 103,866.00

DH - BUILDING DEPT DIR 917 1 103,866.00

DH - COUNTY LIBRARIAN 918 1 88,600.00

DH - CLERK OF THE BOARD 923 1 73,634.00

EO - BOARD OF SUPERVISORS 953 1 51,856.00

EO - SUPERIOR COURT JUDGE 965 1 5,500.14

EO = ELECTED OFFICAL

DH = DEPARTMENT HEAD

*Sheriff gets additional 10% POST **Chief Probation Officer gets additional 5% STC

415 SCHEDULE OF EMPLOYEE SALARIES BY GRADE AND STEP FOR FISCAL YEAR 2019-20

POSITION TITLE GRADE STEP HOURLY MONTHLY ANNUAL

ACCOUNT CLERK I 103 1 14.418 2,499.07 29,989.44 103 2 15.136 2,623.52 31,482.88 103 3 15.892 2,754.56 33,055.36 103 4 16.69 2,892.88 34,715.20 103 5 17.522 3,037.09 36,445.76 ACCOUNT CLERK II 109 1 15.459 2,679.51 32,154.72 109 2 16.233 2,813.67 33,764.64 109 3 17.043 2,954.06 35,449.44 109 4 17.896 3,101.91 37,223.68 109 5 18.794 3,257.56 39,091.52 ACCOUNTANT I 181 1 23.93 4,147.79 49,774.40 181 2 25.129 4,355.61 52,268.32 181 3 26.384 4,573.14 54,878.72 181 4 27.704 4,801.93 57,624.32 181 5 29.09 5,042.17 60,507.20 ACCOUNTANT II 193 1 27.504 4,767.27 57,208.32 193 2 28.88 5,005.77 60,070.40 193 3 30.323 5,255.89 63,071.84 193 4 31.839 5,518.65 66,225.12 193 5 33.433 5,794.94 69,540.64 ACCOUNTANT II-CONF 305 1 27.504 4,767.27 57,208.32 305 2 28.88 5,005.77 60,070.40 305 3 30.323 5,255.89 63,071.84 305 4 31.839 5,518.65 66,225.12 305 5 33.433 5,794.94 69,540.64 ACCOUNTING TECH I 130 1 17.958 3,112.66 37,352.64 130 2 18.855 3,268.14 39,218.40 130 3 19.8 3,431.93 41,184.00 130 4 20.789 3,603.36 43,241.12 130 5 21.83 3,783.79 45,406.40 ACCOUNTING TECH II 147 1 19.845 3,439.73 41,277.60 147 2 20.837 3,611.68 43,340.96 147 3 21.879 3,792.29 45,508.32 147 4 22.973 3,981.91 47,783.84 147 5 24.123 4,181.24 50,175.84 ACCOUNTING TECH III 166 1 21.876 3,791.77 45,502.08 166 2 22.969 3,981.22 47,775.52 166 3 24.114 4,179.68 50,157.12 166 4 25.324 4,389.41 52,673.92 166 5 26.587 4,608.32 55,300.96 ADMIN ANALYST I - CF 315 1 26.737 4,634.32 55,612.96

416 315 2 28.074 4,866.07 58,393.92 315 3 29.478 5,109.42 61,314.24 315 4 30.951 5,364.74 64,378.08 315 5 32.499 5,633.05 67,597.92 ADMIN ANALYST II - CF 316 1 30.043 5,207.35 62,489.44 316 2 31.544 5,467.52 65,611.52 316 3 33.122 5,741.04 68,893.76 316 4 34.776 6,027.72 72,334.08 316 5 36.518 6,329.66 75,957.44 ADMINISTRATIVE ANALYST I 457 1 26.737 4,634.32 55,612.96 457 2 28.074 4,866.07 58,393.92 457 3 29.478 5,109.42 61,314.24 457 4 30.951 5,364.74 64,378.08 457 5 32.499 5,633.05 67,597.92 ADMINISTRATIVE ANALYST II 458 1 30.043 5,207.35 62,489.44 458 2 31.544 5,467.52 65,611.52 458 3 33.122 5,741.04 68,893.76 458 4 34.776 6,027.72 72,334.08 458 5 36.518 6,329.66 75,957.44 ADMINISTRATIVE TECH-CF 303 1 25.457 4,412.46 52,950.56 303 2 26.73 4,633.11 55,598.40 303 3 28.067 4,864.85 58,379.36 303 4 29.468 5,107.69 61,293.44 303 5 30.942 5,363.18 64,359.36 ADMINISTRATIVE TECHNICIAN 268 1 25.457 4,412.46 52,950.56 268 2 26.73 4,633.11 55,598.40 268 3 28.067 4,864.85 58,379.36 268 4 29.468 5,107.69 61,293.44 268 5 30.942 5,363.18 64,359.36 AG/STND INSPECTOR I 218 1 24.915 4,318.52 51,823.20 218 2 26.158 4,533.97 54,408.64 218 3 27.467 4,760.86 57,131.36 218 4 28.838 4,998.49 59,983.04 218 5 30.281 5,248.61 62,984.48 AG/STND INSPECTOR II 197 1 26.181 4,537.95 54,456.48 197 2 27.494 4,765.54 57,187.52 197 3 28.866 5,003.34 60,041.28 197 4 30.31 5,253.63 63,044.80 197 5 31.826 5,516.40 66,198.08 AG/STND PROGRAM TECH I 154 1 21.071 3,652.24 43,827.68 154 2 22.123 3,834.58 46,015.84 154 3 23.231 4,026.63 48,320.48 154 4 24.394 4,228.21 50,739.52 154 5 25.61 4,438.98 53,268.80 AG/STND PROGRAM TECH II 121 1 23.177 4,017.27 48,208.16 121 2 24.335 4,217.99 50,616.80 121 3 25.554 4,429.27 53,152.32

417 121 4 26.832 4,650.79 55,810.56 121 5 28.17 4,882.71 58,593.60 ALCOHOL/DRUG ASST I 106 1 15.155 2,626.82 31,522.40 106 2 15.913 2,758.20 33,099.04 106 3 16.707 2,895.82 34,750.56 106 4 17.542 3,040.55 36,487.36 106 5 18.42 3,192.74 38,313.60 ALCOHOL/DRUG ASST II 116 1 17.082 2,960.82 35,530.56 116 2 17.935 3,108.67 37,304.80 116 3 18.837 3,265.02 39,180.96 116 4 19.777 3,427.95 41,136.16 116 5 20.765 3,599.20 43,191.20 ALCOHOL/DRUG SPEC I 117 1 17.082 2,960.82 35,530.56 117 2 17.935 3,108.67 37,304.80 117 3 18.837 3,265.02 39,180.96 117 4 19.777 3,427.95 41,136.16 117 5 20.765 3,599.20 43,191.20 ALCOHOL/DRUG SPEC II 139 1 18.877 3,271.95 39,264.16 139 2 19.821 3,435.57 41,227.68 139 3 20.814 3,607.69 43,293.12 139 4 21.856 3,788.30 45,460.48 139 5 22.947 3,977.40 47,729.76 ALCOHOL/DRUG SPEC III 155 1 20.861 3,615.84 43,390.88 155 2 21.903 3,796.45 45,558.24 155 3 22.999 3,986.42 47,837.92 155 4 24.149 4,185.75 50,229.92 155 5 25.358 4,395.30 52,744.64 ANIMAL CONTROL OFFICER 148 1 19.945 3,457.07 41,485.60 148 2 20.942 3,629.88 43,559.36 148 3 21.987 3,811.01 45,732.96 148 4 23.089 4,002.02 48,025.12 148 5 24.242 4,201.87 50,423.36 APPRAISER I 172 1 22.317 3,868.21 46,419.36 172 2 23.434 4,061.82 48,742.72 172 3 24.604 4,264.61 51,176.32 172 4 25.835 4,477.98 53,736.80 172 5 27.125 4,701.58 56,420.00 APPRAISER II 187 1 24.659 4,274.14 51,290.72 187 2 25.893 4,488.03 53,857.44 187 3 27.188 4,712.50 56,551.04 187 4 28.547 4,948.05 59,377.76 187 5 29.973 5,195.22 62,343.84 APPRAISER III 201 1 28.078 4,866.76 58,402.24 201 2 29.482 5,110.12 61,322.56 201 3 30.957 5,365.78 64,390.56 201 4 32.505 5,634.09 67,610.40 201 5 34.129 5,915.58 70,988.32

418 ASSESSMT OFFICE MGR 158 1 24.715 4,283.85 51,407.20 158 2 25.95 4,497.91 53,976.00 158 3 27.249 4,723.07 56,677.92 158 4 28.608 4,958.62 59,504.64 158 5 30.038 5,206.49 62,479.04 ASSESSMT/RECORD CLK I 108 1 15.383 2,666.34 31,996.64 108 2 16.155 2,800.15 33,602.40 108 3 16.96 2,939.68 35,276.80 108 4 17.808 3,086.66 37,040.64 108 5 18.697 3,240.75 38,889.76 ASSESSMT/RECORD CLK II 114 1 16.912 2,931.36 35,176.96 114 2 17.758 3,077.99 36,936.64 114 3 18.645 3,231.74 38,781.60 114 4 19.578 3,393.45 40,722.24 114 5 20.557 3,563.14 42,758.56 ASSESSMT/RECORD CLK III 220 1 18.484 3,203.83 38,446.72 220 2 19.408 3,363.99 40,368.64 220 3 20.379 3,532.29 42,388.32 220 4 21.397 3,708.74 44,505.76 220 5 22.467 3,894.21 46,731.36 ASSOCIATE ENGINEER 219 1 33.276 5,767.73 69,214.08 219 2 34.939 6,055.98 72,673.12 219 3 36.685 6,358.61 76,304.80 219 4 38.518 6,676.32 80,117.44 219 5 40.445 7,010.33 84,125.60 ASSOCIATE PLANNER 210 1 28.788 4,989.82 59,879.04 210 2 30.228 5,239.42 62,874.24 210 3 31.741 5,501.67 66,021.28 210 4 33.326 5,776.40 69,318.08 210 5 34.992 6,065.16 72,783.36 ASST ASSESSOR/RECORDER 411 1 34.196 5,927.19 71,127.68 411 2 35.906 6,223.59 74,684.48 411 3 37.699 6,534.37 78,413.92 411 4 39.583 6,860.92 82,332.64 411 5 41.563 7,204.11 86,451.04 ASST AUDITOR 312 1 37.701 6,534.71 78,418.08 312 2 39.584 6,861.09 82,334.72 312 3 41.563 7,204.11 86,451.04 312 4 43.642 7,564.47 90,775.36 312 5 45.825 7,942.85 95,316.00 ASST CHIEF PROBATION OFCR 557 1 35.271 6,113.52 73,363.68 557 2 37.034 6,419.10 77,030.72 557 3 38.888 6,740.46 80,887.04 557 4 40.832 7,077.41 84,930.56 557 5 42.872 7,431.00 89,173.76 ASST COUNTY COUNSEL 319 1 52.5218 9,103.60 109,245.34 319 2 55.1479 9,558.79 114,707.63

419 319 3 57.9053 10,036.73 120,443.02 319 4 60.8006 10,538.57 126,465.25 319 5 63.8407 11,065.51 132,788.66 ASST DISTRICT ATTORNEY 465 1 49.617 8,600.11 103,203.36 465 2 52.098 9,030.15 108,363.84 465 3 54.703 9,481.67 113,782.24 465 4 57.438 9,955.73 119,471.04 465 5 60.31 10,453.53 125,444.80 ASST PLANNER 182 1 23.93 4,147.79 49,774.40 182 2 25.129 4,355.61 52,268.32 182 3 26.384 4,573.14 54,878.72 182 4 27.704 4,801.93 57,624.32 182 5 29.09 5,042.17 60,507.20 ASST TREAS/TAX COLLECTOR 412 1 34.499 5,979.71 71,757.92 412 2 36.223 6,278.53 75,343.84 412 3 38.031 6,591.91 79,104.48 412 4 39.936 6,922.11 83,066.88 412 5 41.931 7,267.90 87,216.48 AUDITOR-APPRAISER 276 1 29.482 5,110.12 61,322.56 276 2 30.956 5,365.60 64,388.48 276 3 32.504 5,633.92 67,608.32 276 4 34.129 5,915.58 70,988.32 276 5 35.836 6,211.45 74,538.88 BUILDING INSPECTOR 186 1 24.415 4,231.85 50,783.20 186 2 25.637 4,443.66 53,324.96 186 3 26.917 4,665.52 55,987.36 186 4 28.263 4,898.83 58,787.04 186 5 29.676 5,143.74 61,726.08 CADASTRAL DRAFT TECH I 164 1 21.443 3,716.72 44,601.44 164 2 22.516 3,902.70 46,833.28 164 3 23.64 4,097.52 49,171.20 164 4 24.821 4,302.22 51,627.68 164 5 26.063 4,517.50 54,211.04 CADASTRAL DRAFT TECH II 173 1 22.54 3,906.86 46,883.20 173 2 23.666 4,102.03 49,225.28 173 3 24.852 4,307.60 51,692.16 173 4 26.093 4,522.70 54,273.44 173 5 27.398 4,748.90 56,987.84 CHIEF DEPUTY COUNTY CLERK 446 1 30.043 5,207.35 62,489.44 446 2 31.544 5,467.52 65,611.52 446 3 33.122 5,741.04 68,893.76 446 4 34.776 6,027.72 72,334.08 446 5 36.518 6,329.66 75,957.44 CHIEF DEPUTY TREAS/TAX COLLC 445 1 30.043 5,207.35 62,489.44 445 2 31.544 5,467.52 65,611.52 445 3 33.122 5,741.04 68,893.76 445 4 34.776 6,027.72 72,334.08

420 445 5 36.518 6,329.66 75,957.44 CHILD SUPT ACCOUNT TECH 167 1 21.876 3,791.77 45,502.08 167 2 22.969 3,981.22 47,775.52 167 3 24.114 4,179.68 50,157.12 167 4 25.324 4,389.41 52,673.92 167 5 26.587 4,608.32 55,300.96 CHILD SUPT ACCT SPCLIST 199 1 25.666 4,448.69 53,385.28 199 2 26.949 4,671.07 56,053.92 199 3 28.293 4,904.03 58,849.44 199 4 29.71 5,149.63 61,796.80 199 5 31.197 5,407.38 64,889.76 CHILD SUPT ASSISTANT I 224 1 13.046 2,261.26 27,135.68 224 2 13.698 2,374.27 28,491.84 224 3 14.384 2,493.18 29,918.72 224 4 15.102 2,617.63 31,412.16 224 5 15.857 2,748.49 32,982.56 CHILD SUPT ASSISTANT II 104 1 14.418 2,499.07 29,989.44 104 2 15.136 2,623.52 31,482.88 104 3 15.892 2,754.56 33,055.36 104 4 16.69 2,892.88 34,715.20 104 5 17.522 3,037.09 36,445.76 CHILD SUPT LEGAL SEC I 126 1 17.431 3,021.32 36,256.48 126 2 18.3 3,171.94 38,064.00 126 3 19.215 3,330.54 39,967.20 126 4 20.178 3,497.45 41,970.24 126 5 21.183 3,671.65 44,060.64 CHILD SUPT LEGAL SEC II 135 1 18.32 3,175.41 38,105.60 135 2 19.237 3,334.35 40,012.96 135 3 20.196 3,500.57 42,007.68 135 4 21.209 3,676.16 44,114.72 135 5 22.27 3,860.06 46,321.60 CHILD SUPT SPCLST I 223 1 20.449 3,544.43 42,533.92 223 2 21.472 3,721.74 44,661.76 223 3 22.545 3,907.72 46,893.60 223 4 23.673 4,103.24 49,239.84 223 5 24.856 4,308.29 51,700.48 CHILD SUPT SPCLST II 174 1 22.54 3,906.86 46,883.20 174 2 23.666 4,102.03 49,225.28 174 3 24.852 4,307.60 51,692.16 174 4 26.093 4,522.70 54,273.44 174 5 27.398 4,748.90 56,987.84 CHILD SUPT SPCLST III 189 1 25.031 4,338.62 52,064.48 189 2 26.284 4,555.81 54,670.72 189 3 27.598 4,783.56 57,403.84 189 4 28.98 5,023.10 60,278.40 189 5 30.426 5,273.74 63,286.08 CHILD SUPT SUPERVISOR 456 1 27.534 4,772.47 57,270.72

421 456 2 28.911 5,011.14 60,134.88 456 3 30.355 5,261.43 63,138.40 456 4 31.873 5,524.55 66,295.84 456 5 33.467 5,800.84 69,611.36 CLINICAL PSYCHOLOGIST 202 1 28.218 4,891.03 58,693.44 202 2 29.63 5,135.77 61,630.40 202 3 31.11 5,392.30 64,708.80 202 4 32.669 5,662.52 67,951.52 202 5 34.301 5,945.39 71,346.08 CODE COMPLIANCE TECHNICIAN 212 1 25.381 4,399.29 52,792.48 212 2 26.65 4,619.24 55,432.00 212 3 27.981 4,849.95 58,200.48 212 4 29.381 5,092.61 61,112.48 212 5 30.851 5,347.40 64,170.08 COMMUNITY DESIGN DEVEL PLAN 171 1 30.228 5,239.42 62,874.24 171 2 31.74 5,501.49 66,019.20 171 3 33.327 5,776.57 69,320.16 171 4 34.993 6,065.34 72,785.44 171 5 36.742 6,368.49 76,423.36 COMNTY MENTAL HLTH NURSE 213 1 29.963 5,193.49 62,323.04 213 2 31.46 5,452.96 65,436.80 213 3 33.033 5,725.61 68,708.64 213 4 34.686 6,012.12 72,146.88 213 5 36.418 6,312.33 75,749.44 COMRCL TRUCK DRVR/EQ MECH 138 1 21.876 3,791.77 45,502.08 138 2 22.969 3,981.22 47,775.52 138 3 24.114 4,179.68 50,157.12 138 4 25.324 4,389.41 52,673.92 138 5 26.587 4,608.32 55,300.96 COUNTY ENGINEER 452 1 47.318 8,201.63 98,421.44 452 2 49.684 8,611.73 103,342.72 452 3 52.169 9,042.45 108,511.52 452 4 54.778 9,494.67 113,938.24 452 5 57.515 9,969.07 119,631.20 COUNTY SURVEYOR 432 1 42.934 7,441.75 89,302.72 432 2 45.081 7,813.89 93,768.48 432 3 47.336 8,204.75 98,458.88 432 4 49.701 8,614.67 103,378.08 432 5 52.186 9,045.40 108,546.88 COURT ADMINISTRATIVE ASST 702 1 18.607 3,225.15 38,702.56 702 2 19.54 3,386.87 40,643.20 702 3 20.517 3,556.21 42,675.36 702 4 21.541 3,733.70 44,805.28 702 5 22.62 3,920.72 47,049.60 COURT CLERK I 711 1 16.499 2,859.77 34,317.92 711 2 17.326 3,003.12 36,038.08 711 3 18.194 3,153.57 37,843.52

422 711 4 19.104 3,311.30 39,736.32 711 5 20.058 3,476.65 41,720.64 COURT CLERK II 712 1 17.861 3,095.85 37,150.88 712 2 18.757 3,251.15 39,014.56 712 3 19.691 3,413.04 40,957.28 712 4 20.678 3,584.12 43,010.24 712 5 21.71 3,762.99 45,156.80 COURT CLERK III 713 1 19.742 3,421.88 41,063.36 713 2 20.726 3,592.44 43,110.08 713 3 21.762 3,772.01 45,264.96 713 4 22.852 3,960.94 47,532.16 713 5 23.995 4,159.05 49,909.60 COURT EXECUTIVE ASST 700 1 29.849 5,173.73 62,085.92 700 2 31.34 5,432.16 65,187.20 700 3 32.908 5,703.94 68,448.64 700 4 34.552 5,988.90 71,868.16 700 5 36.28 6,288.41 75,462.40 COURT EXECUTIVE OFFICER 703 1 47.692 8,266.45 99,199.36 COURT REPORTER 80% 710 1 29.849 5,173.73 62,085.92 710 2 31.34 5,432.16 65,187.20 710 3 32.908 5,703.94 68,448.64 710 4 34.552 5,988.90 71,868.16 710 5 36.28 6,288.41 75,462.40 COURT SUPERVISOR 701 1 28.026 4,857.75 58,294.08 701 2 29.427 5,100.58 61,208.16 701 3 30.899 5,355.72 64,269.92 701 4 32.443 5,623.35 67,481.44 701 5 34.065 5,904.49 70,855.20 COURT SYSTEMS ANALYST 704 1 33.68 5,837.75 70,054.40 704 2 35.362 6,129.30 73,552.96 704 3 37.131 6,435.92 77,232.48 704 4 38.988 6,757.79 81,095.04 704 5 40.935 7,095.26 85,144.80 CUSTODIAL DEPUTY 504 1 24.374 4,224.75 50,697.92 504 2 25.593 4,436.03 53,233.44 504 3 26.873 4,657.90 55,895.84 504 4 28.216 4,890.68 58,689.28 504 5 29.628 5,135.42 61,626.24 CUSTODIAL SERGEANT 550 1 29.763 5,158.82 61,907.04 550 2 31.253 5,417.08 65,006.24 550 3 32.817 5,688.17 68,259.36 550 4 34.454 5,971.91 71,664.32 550 5 36.179 6,270.91 75,252.32 CUSTODIAN 107 1 15.609 2,705.51 32,466.72 107 2 16.39 2,840.88 34,091.20 107 3 17.211 2,983.18 35,798.88 107 4 18.069 3,131.90 37,583.52

423 107 5 18.973 3,288.59 39,463.84 DEP AG COMMISSIONER/SLR 436 1 37.056 6,422.92 77,076.48 436 2 38.909 6,744.10 80,930.72 436 3 40.855 7,081.40 84,978.40 436 4 42.899 7,435.68 89,229.92 436 5 45.043 7,807.30 93,689.44 DEP CLERK OF THE BOARD I 318 1 18.566 3,218.04 38,617.28 318 2 19.495 3,379.07 40,549.60 318 3 20.469 3,547.89 42,575.52 318 4 21.493 3,725.38 44,705.44 318 5 22.567 3,911.54 46,939.36 DEP CLERK OF THE BOARD II 301 1 21.333 3,697.65 44,372.64 301 2 22.398 3,882.25 46,587.84 301 3 23.52 4,076.72 48,921.60 301 4 24.695 4,280.38 51,365.60 301 5 25.93 4,494.45 53,934.40 DEP DIRECTOR OF ADMIN SRVS H 476 1 42.054 7,289.22 87,472.32 476 2 44.159 7,654.08 91,850.72 476 3 46.366 8,036.62 96,441.28 476 4 48.684 8,438.40 101,262.72 476 5 51.119 8,860.46 106,327.52 DEP DIRECTOR OF ADULT/AGING 474 1 42.054 7,289.22 87,472.32 474 2 44.159 7,654.08 91,850.72 474 3 46.366 8,036.62 96,441.28 474 4 48.684 8,438.40 101,262.72 474 5 51.119 8,860.46 106,327.52 DEP DIRECTOR OF BEHAVIORL H 475 1 42.054 7,289.22 87,472.32 475 2 44.159 7,654.08 91,850.72 475 3 46.366 8,036.62 96,441.28 475 4 48.684 8,438.40 101,262.72 475 5 51.119 8,860.46 106,327.52 DEP DIRECTOR OF PUBLIC ASST 473 1 42.054 7,289.22 87,472.32 473 2 44.159 7,654.08 91,850.72 473 3 46.366 8,036.62 96,441.28 473 4 48.684 8,438.40 101,262.72 473 5 51.119 8,860.46 106,327.52 DEP DIRECTOR OF PUBLIC HEALT 472 1 42.054 7,289.22 87,472.32 472 2 44.159 7,654.08 91,850.72 472 3 46.366 8,036.62 96,441.28 472 4 48.684 8,438.40 101,262.72 472 5 51.119 8,860.46 106,327.52 DEP DIRECTOR PUBLIC WORKS 453 1 46.504 8,060.54 96,728.32 453 2 48.828 8,463.36 101,562.24 453 3 51.269 8,886.46 106,639.52 453 4 53.833 9,330.87 111,972.64 453 5 56.524 9,797.30 117,569.92 DEP DISTRICT ATTY I 427 1 33.94 5,882.82 70,595.20

424 427 2 35.637 6,176.96 74,124.96 427 3 37.419 6,485.84 77,831.52 427 4 39.289 6,809.96 81,721.12 427 5 41.254 7,150.56 85,808.32 DEP DISTRICT ATTY II 430 1 39.2 6,794.54 81,536.00 430 2 41.16 7,134.26 85,612.80 430 3 43.218 7,490.98 89,893.44 430 4 45.378 7,865.37 94,386.24 430 5 47.647 8,258.65 99,105.76 DEP DISTRICT ATTY III 429 1 46.431 8,047.89 96,576.48 429 2 48.754 8,450.53 101,408.32 429 3 51.193 8,873.28 106,481.44 429 4 53.752 9,316.83 111,804.16 429 5 56.44 9,782.75 117,395.20 DEP PLANNING DIRECTOR 425 1 40.947 7,097.34 85,169.76 425 2 42.994 7,452.15 89,427.52 425 3 45.143 7,824.64 93,897.44 425 4 47.4 8,215.84 98,592.00 425 5 49.769 8,626.46 103,519.52 DEP PROBATION OFCR I 506 1 22.785 3,949.32 47,392.80 506 2 23.924 4,146.75 49,761.92 506 3 25.121 4,354.22 52,251.68 506 4 26.375 4,571.58 54,860.00 506 5 27.695 4,800.37 57,605.60 DEP PROBATION OFCR II 507 1 26.403 4,576.43 54,918.24 507 2 27.721 4,804.88 57,659.68 507 3 29.106 5,044.94 60,540.48 507 4 30.562 5,297.31 63,568.96 507 5 32.092 5,562.51 66,751.36 DEP PROBATION OFCR III 508 1 29.761 5,158.47 61,902.88 508 2 31.252 5,416.91 65,004.16 508 3 32.815 5,687.82 68,255.20 508 4 34.454 5,971.91 71,664.32 508 5 36.178 6,270.73 75,250.24 DEP TREASURER 188 1 24.659 4,274.14 51,290.72 188 2 25.893 4,488.03 53,857.44 188 3 27.188 4,712.50 56,551.04 188 4 28.547 4,948.05 59,377.76 188 5 29.973 5,195.22 62,343.84 DEVELOPMENT SRVS TECH 150 1 19.994 3,465.56 41,587.52 150 2 20.994 3,638.89 43,667.52 150 3 22.044 3,820.89 45,851.52 150 4 23.145 4,011.72 48,141.60 150 5 24.303 4,212.44 50,550.24 DISTRICT ATTY INVEST/ASST 178 1 23.696 4,107.23 49,287.68 178 2 24.879 4,312.28 51,748.32 178 3 26.122 4,527.73 54,333.76

425 178 4 27.43 4,754.44 57,054.40 178 5 28.799 4,991.73 59,901.92 DISTRICT ATTY INVSTGTR 503 1 30.668 5,315.68 63,789.44 503 2 32.201 5,581.40 66,978.08 503 3 33.812 5,860.63 70,328.96 503 4 35.503 6,153.73 73,846.24 503 5 37.276 6,461.05 77,534.08 DIV DIR OF ADMIN SRVS HS 471 1 47.583 8,247.56 98,972.64 471 2 49.962 8,659.91 103,920.96 471 3 52.46 9,092.89 109,116.80 471 4 55.082 9,547.36 114,570.56 471 5 57.837 10,024.89 120,300.96 DIV DIR OF HEALTH SERVICES 469 1 47.583 8,247.56 98,972.64 469 2 49.962 8,659.91 103,920.96 469 3 52.46 9,092.89 109,116.80 469 4 55.082 9,547.36 114,570.56 469 5 57.837 10,024.89 120,300.96 DIV DIR OF HUMAN SERVICES 470 1 47.583 8,247.56 98,972.64 470 2 49.962 8,659.91 103,920.96 470 3 52.46 9,092.89 109,116.80 470 4 55.082 9,547.36 114,570.56 470 5 57.837 10,024.89 120,300.96 ELECTIONS CLERK I 123 1 17.258 2,991.33 35,896.64 123 2 18.117 3,140.22 37,683.36 123 3 19.024 3,297.43 39,569.92 123 4 19.976 3,462.44 41,550.08 123 5 20.973 3,635.25 43,623.84 ELECTIONS CLERK II 143 1 19.067 3,304.88 39,659.36 143 2 20.02 3,470.07 41,641.60 143 3 21.023 3,643.92 43,727.84 143 4 22.075 3,826.26 45,916.00 143 5 23.177 4,017.27 48,208.16 ELIGIBILITY SPECIALIST I 113 1 16.662 2,888.02 34,656.96 113 2 17.498 3,032.93 36,395.84 113 3 18.373 3,184.59 38,215.84 113 4 19.29 3,343.54 40,123.20 113 5 20.254 3,510.63 42,128.32 ELIGIBILITY SPECIALIST II 133 1 18.231 3,159.98 37,920.48 133 2 19.143 3,318.06 39,817.44 133 3 20.099 3,483.76 41,805.92 133 4 21.103 3,657.78 43,894.24 133 5 22.159 3,840.82 46,090.72 ELIGIBILITY SPECIALIST III 149 1 19.945 3,457.07 41,485.60 149 2 20.942 3,629.88 43,559.36 149 3 21.987 3,811.01 45,732.96 149 4 23.089 4,002.02 48,025.12 149 5 24.242 4,201.87 50,423.36

426 ELIGIBILITY SUPERVISOR 190 1 25.031 4,338.62 52,064.48 190 2 26.284 4,555.81 54,670.72 190 3 27.598 4,783.56 57,403.84 190 4 28.98 5,023.10 60,278.40 190 5 30.426 5,273.74 63,286.08 ENGINEERING TECH I 156 1 20.861 3,615.84 43,390.88 156 2 21.903 3,796.45 45,558.24 156 3 22.999 3,986.42 47,837.92 156 4 24.149 4,185.75 50,229.92 156 5 25.358 4,395.30 52,744.64 ENGINEERING TECH II 179 1 23.696 4,107.23 49,287.68 179 2 24.879 4,312.28 51,748.32 179 3 26.122 4,527.73 54,333.76 179 4 27.43 4,754.44 57,054.40 179 5 28.799 4,991.73 59,901.92 ENGINEERING TECH III 198 1 26.181 4,537.95 54,456.48 198 2 27.494 4,765.54 57,187.52 198 3 28.866 5,003.34 60,041.28 198 4 30.31 5,253.63 63,044.80 198 5 31.826 5,516.40 66,198.08 ENGINEERING TECH TRAINEE 127 1 17.431 3,021.32 36,256.48 127 2 18.3 3,171.94 38,064.00 127 3 19.215 3,330.54 39,967.20 127 4 20.178 3,497.45 41,970.24 127 5 21.183 3,671.65 44,060.64 ENV HEALTH MANAGER 444 1 39.851 6,907.37 82,890.08 444 2 41.84 7,252.13 87,027.20 444 3 43.933 7,614.91 91,380.64 444 4 46.129 7,995.54 95,948.32 444 5 48.437 8,395.59 100,748.96 EQUIPMENT MECH/HVY EQUIP 168 1 21.876 3,791.77 45,502.08 168 2 22.969 3,981.22 47,775.52 168 3 24.114 4,179.68 50,157.12 168 4 25.324 4,389.41 52,673.92 168 5 26.587 4,608.32 55,300.96 EQUIPMENT MECHANIC SUPERVI 261 1 24.659 4,274.14 51,290.72 261 2 25.893 4,488.03 53,857.44 261 3 27.188 4,712.50 56,551.04 261 4 28.547 4,948.05 59,377.76 261 5 29.973 5,195.22 62,343.84 EQUIPMENT OPERATOR - SOLID W 258 1 20.208 3,502.65 42,032.64 258 2 21.217 3,677.54 44,131.36 258 3 22.279 3,861.62 46,340.32 258 4 23.393 4,054.71 48,657.44 258 5 24.563 4,257.50 51,091.04 EQUIPMENT SERVICE WORKER 177 1 17.256 2,990.98 35,892.48 177 2 18.1188 3,140.53 37,687.10

427 177 3 19.0247 3,297.55 39,571.38 177 4 19.976 3,462.44 41,550.08 177 5 20.974 3,635.42 43,625.92 EXECUTIVE ASSISTANT 266 1 24.87 4,310.72 51,729.60 266 2 26.116 4,526.69 54,321.28 266 3 27.42 4,752.71 57,033.60 266 4 28.792 4,990.52 59,887.36 266 5 30.232 5,240.11 62,882.56 FAC AND REC SERVICES MANAGE 450 1 37.333 6,470.93 77,652.64 450 2 39.202 6,794.88 81,540.16 450 3 41.161 7,134.44 85,614.88 450 4 43.218 7,490.98 89,893.44 450 5 45.379 7,865.54 94,388.32 FIRE PREVENTION INSPECTOR I 183 1 18.0413 3,127.10 37,525.90 183 2 18.9434 3,283.46 39,402.27 183 3 19.8905 3,447.62 41,372.24 183 4 20.8851 3,620.01 43,441.01 183 5 21.9293 3,801.01 45,612.94 FIRE PREVENTION INSPECTOR II 185 1 23.0259 3,991.08 47,893.87 185 2 24.1772 4,190.63 50,288.58 185 3 25.3861 4,400.17 52,803.09 185 4 26.6554 4,620.18 55,443.23 185 5 27.9881 4,851.18 58,215.25 FISCAL OFFICER II 437 1 37.701 6,534.71 78,418.08 437 2 39.584 6,861.09 82,334.72 437 3 41.563 7,204.11 86,451.04 437 4 43.642 7,564.47 90,775.36 437 5 45.825 7,942.85 95,316.00 FLEET MANAGER 414 1 31.582 5,474.11 65,690.56 414 2 33.158 5,747.28 68,968.64 414 3 34.819 6,035.18 72,423.52 414 4 36.559 6,336.77 76,042.72 414 5 38.388 6,653.79 79,847.04 GIS SPECIALIST I 254 1 25.913 4,491.50 53,899.04 254 2 27.206 4,715.62 56,588.48 254 3 28.569 4,951.86 59,423.52 254 4 29.996 5,199.21 62,391.68 254 5 31.495 5,459.03 65,509.60 GIS SPECIALIST II 256 1 28.503 4,940.42 59,286.24 256 2 29.929 5,187.59 62,252.32 256 3 31.425 5,446.90 65,364.00 256 4 32.997 5,719.37 68,633.76 256 5 34.648 6,005.54 72,067.84 INFORMATION SYS SPECIALIST I 209 1 28.502 4,940.25 59,284.16 209 2 29.928 5,187.42 62,250.24 209 3 31.424 5,446.72 65,361.92 209 4 32.996 5,719.20 68,631.68

428 209 5 34.647 6,005.36 72,065.76 INFORMATION SYS SPECIALIST II 207 1 34.804 6,032.58 72,392.32 207 2 36.543 6,334.00 76,009.44 207 3 38.371 6,650.85 79,811.68 207 4 40.292 6,983.81 83,807.36 207 5 42.304 7,332.55 87,992.32 JAIL LIEUTENANT 552 1 37.392 6,481.16 77,775.36 552 2 39.262 6,805.28 81,664.96 552 3 41.224 7,145.36 85,745.92 552 4 43.286 7,502.76 90,034.88 552 5 45.449 7,877.68 94,533.92 JUNIOR ENGINEER 214 1 30.112 5,219.83 62,639.20 214 2 31.618 5,480.35 65,765.44 214 3 33.198 5,754.21 69,051.84 214 4 34.858 6,041.94 72,504.64 214 5 36.601 6,344.05 76,130.08 KITCHEN ASSISTANT 100 1 12.163 2,108.21 25,299.04 100 2 12.773 2,213.94 26,567.84 100 3 13.412 2,324.70 27,896.96 100 4 14.081 2,440.66 29,288.48 100 5 14.788 2,563.20 30,759.04 LEGAL EXECUTIVE ASSISTANT 454 1 26.737 4,634.32 55,612.96 454 2 28.074 4,866.07 58,393.92 454 3 29.478 5,109.42 61,314.24 454 4 30.951 5,364.74 64,378.08 454 5 32.499 5,633.05 67,597.92 LEGAL EXECUTIVE ASSISTANT CO 313 1 26.737 4,634.32 55,612.96 313 2 28.074 4,866.07 58,393.92 313 3 29.478 5,109.42 61,314.24 313 4 30.951 5,364.74 64,378.08 313 5 32.499 5,633.05 67,597.92 LEGAL SECRETARY I 134 1 17.431 3,021.32 36,256.48 134 2 18.3 3,171.94 38,064.00 134 3 19.215 3,330.54 39,967.20 134 4 20.178 3,497.45 41,970.24 134 5 21.183 3,671.65 44,060.64 LEGAL SECRETARY II 136 1 18.32 3,175.41 38,105.60 136 2 19.237 3,334.35 40,012.96 136 3 20.196 3,500.57 42,007.68 136 4 21.209 3,676.16 44,114.72 136 5 22.27 3,860.06 46,321.60 LIBRARY ASSISTANT I 112 1 16.09 2,788.88 33,467.20 112 2 16.895 2,928.41 35,141.60 112 3 17.74 3,074.87 36,899.20 112 4 18.628 3,228.79 38,746.24 112 5 19.558 3,389.99 40,680.64 LIBRARY ASSISTANT II 118 1 17.082 2,960.82 35,530.56

429 118 2 17.935 3,108.67 37,304.80 118 3 18.837 3,265.02 39,180.96 118 4 19.777 3,427.95 41,136.16 118 5 20.765 3,599.20 43,191.20 LICENSED VOCATIONAL NURSE 274 1 26.38 4,572.45 54,870.40 274 2 27.7 4,801.24 57,616.00 274 3 29.084 5,041.13 60,494.72 274 4 30.539 5,293.32 63,521.12 274 5 32.066 5,558.00 66,697.28 MAINT/CONST SPVR-ROAD 236 1 24.651 4,272.76 51,274.08 236 2 25.881 4,485.95 53,832.48 236 3 27.176 4,710.42 56,526.08 236 4 28.535 4,945.97 59,352.80 236 5 29.963 5,193.49 62,323.04 MAINTENANCE SPVR-FAC 184 1 24.659 4,274.14 51,290.72 184 2 25.893 4,488.03 53,857.44 184 3 27.188 4,712.50 56,551.04 184 4 28.547 4,948.05 59,377.76 184 5 29.973 5,195.22 62,343.84 MAINTENANCE WRKR I-FAC 124 1 17.774 3,080.77 36,969.92 124 2 18.662 3,234.68 38,816.96 124 3 19.596 3,396.57 40,759.68 124 4 20.577 3,566.61 42,800.16 124 5 21.603 3,744.45 44,934.24 MAINTENANCE WRKR I-ROAD 237 1 17.774 3,080.77 36,969.92 237 2 18.662 3,234.68 38,816.96 237 3 19.596 3,396.57 40,759.68 237 4 20.577 3,566.61 42,800.16 237 5 21.603 3,744.45 44,934.24 MAINTENANCE WRKR I-SW 248 1 17.774 3,080.77 36,969.92 248 2 18.662 3,234.68 38,816.96 248 3 19.596 3,396.57 40,759.68 248 4 20.577 3,566.61 42,800.16 248 5 21.603 3,744.45 44,934.24 MAINTENANCE WRKR II-FAC 140 1 19.445 3,370.40 40,445.60 140 2 20.418 3,539.05 42,469.44 140 3 21.436 3,715.50 44,586.88 140 4 22.511 3,901.83 46,822.88 140 5 23.634 4,096.48 49,158.72 MAINTENANCE WRKR II-ROAD 238 1 19.445 3,370.40 40,445.60 238 2 20.418 3,539.05 42,469.44 238 3 21.436 3,715.50 44,586.88 238 4 22.511 3,901.83 46,822.88 238 5 23.634 4,096.48 49,158.72 MAINTENANCE WRKR II-SW 249 1 19.445 3,370.40 40,445.60 249 2 20.418 3,539.05 42,469.44 249 3 21.436 3,715.50 44,586.88

430 249 4 22.511 3,901.83 46,822.88 249 5 23.634 4,096.48 49,158.72 MAINTENANCE WRKR III-FAC 163 1 21.921 3,799.57 45,595.68 163 2 23.017 3,989.54 47,875.36 163 3 24.166 4,188.69 50,265.28 163 4 25.375 4,398.25 52,780.00 163 5 26.645 4,618.38 55,421.60 MAINTENANCE WRKR III-ROAD 239 1 21.921 3,799.57 45,595.68 239 2 23.017 3,989.54 47,875.36 239 3 24.166 4,188.69 50,265.28 239 4 25.375 4,398.25 52,780.00 239 5 26.645 4,618.38 55,421.60 MAINTENANCE WRKR III-SW 250 1 21.921 3,799.57 45,595.68 250 2 23.017 3,989.54 47,875.36 250 3 24.166 4,188.69 50,265.28 250 4 25.375 4,398.25 52,780.00 250 5 26.645 4,618.38 55,421.60 MENTAL HLTH AIDE/CLIENT REC 128 1 15.519 2,689.91 32,279.52 128 2 16.293 2,824.07 33,889.44 128 3 17.108 2,965.33 35,584.64 128 4 17.962 3,113.35 37,360.96 128 5 18.861 3,269.18 39,230.88 MENTAL HLTH ASST I 119 1 17.082 2,960.82 35,530.56 119 2 17.935 3,108.67 37,304.80 119 3 18.837 3,265.02 39,180.96 119 4 19.777 3,427.95 41,136.16 119 5 20.765 3,599.20 43,191.20 MENTAL HLTH ASST II 157 1 20.861 3,615.84 43,390.88 157 2 21.903 3,796.45 45,558.24 157 3 22.999 3,986.42 47,837.92 157 4 24.149 4,185.75 50,229.92 157 5 25.358 4,395.30 52,744.64 MENTAL HLTH ASST III 191 1 25.031 4,338.62 52,064.48 191 2 26.284 4,555.81 54,670.72 191 3 27.598 4,783.56 57,403.84 191 4 28.98 5,023.10 60,278.40 191 5 30.426 5,273.74 63,286.08 MENTAL HLTH CLINICIAN 203 1 28.218 4,891.03 58,693.44 203 2 29.63 5,135.77 61,630.40 203 3 31.11 5,392.30 64,708.80 203 4 32.669 5,662.52 67,951.52 203 5 34.301 5,945.39 71,346.08 NETWORK ADMINISTRATOR I 208 1 28.502 4,940.25 59,284.16 208 2 29.928 5,187.42 62,250.24 208 3 31.424 5,446.72 65,361.92 208 4 32.996 5,719.20 68,631.68 208 5 34.647 6,005.36 72,065.76

431 NETWORK ADMINISTRATOR II 221 1 34.804 6,032.58 72,392.32 221 2 36.543 6,334.00 76,009.44 221 3 38.371 6,650.85 79,811.68 221 4 40.292 6,983.81 83,807.36 221 5 42.304 7,332.55 87,992.32 NURSE PRACTITIONER 468 1 46.348 8,033.50 96,403.84 468 2 48.665 8,435.10 101,223.20 468 3 51.098 8,856.82 106,283.84 468 4 53.653 9,299.67 111,598.24 468 5 56.336 9,764.72 117,178.88 OFFICE ASSISTANT I 101 1 13.046 2,261.26 27,135.68 101 2 13.698 2,374.27 28,491.84 101 3 14.384 2,493.18 29,918.72 101 4 15.102 2,617.63 31,412.16 101 5 15.857 2,748.49 32,982.56 OFFICE ASSISTANT II 105 1 14.418 2,499.07 29,989.44 105 2 15.136 2,623.52 31,482.88 105 3 15.892 2,754.56 33,055.36 105 4 16.69 2,892.88 34,715.20 105 5 17.522 3,037.09 36,445.76 OFFICE ASSISTANT II-CONF 311 1 14.418 2,499.07 29,989.44 311 2 15.136 2,623.52 31,482.88 311 3 15.892 2,754.56 33,055.36 311 4 16.69 2,892.88 34,715.20 311 5 17.522 3,037.09 36,445.76 OFFICE TECHNICIAN 160 1 21.071 3,652.24 43,827.68 160 2 22.123 3,834.58 46,015.84 160 3 23.231 4,026.63 48,320.48 160 4 24.394 4,228.21 50,739.52 160 5 25.61 4,438.98 53,268.80 OFFICE TECHNICIAN SUPERVISO 161 1 23.177 4,017.27 48,208.16 161 2 24.336 4,218.16 50,618.88 161 3 25.554 4,429.27 53,152.32 161 4 26.831 4,650.62 55,808.48 161 5 28.174 4,883.40 58,601.92 ON-CALL COORDINATOR 441 1 35.247 6,109.36 73,313.76 441 2 37.011 6,415.12 76,982.88 441 3 38.863 6,736.12 80,835.04 441 4 40.808 7,073.25 84,880.64 441 5 42.844 7,426.15 89,115.52 PAYROLL SPECIALIST 302 1 24.417 4,232.20 50,787.36 302 2 25.638 4,443.83 53,327.04 302 3 26.918 4,665.70 55,989.44 302 4 28.265 4,899.17 58,791.20 302 5 29.677 5,143.91 61,728.16 PC TECHNICIAN 165 1 21.549 3,735.09 44,821.92 165 2 22.626 3,921.76 47,062.08

432 165 3 23.76 4,118.32 49,420.80 165 4 24.946 4,323.89 51,887.68 165 5 26.194 4,540.21 54,483.52 PH EMERGENCY RSPNS COORD 216 1 33.107 5,738.44 68,862.56 216 2 34.766 6,025.99 72,313.28 216 3 36.501 6,326.72 75,922.08 216 4 38.327 6,643.22 79,720.16 216 5 40.244 6,975.49 83,707.52 PLAN CHECKER/INSPECTOR 196 1 25.922 4,493.06 53,917.76 196 2 27.219 4,717.87 56,615.52 196 3 28.578 4,953.42 59,442.24 196 4 30.008 5,201.29 62,416.64 196 5 31.508 5,461.28 65,536.64 PLANNING TECHNICIAN 169 1 21.876 3,791.77 45,502.08 169 2 22.969 3,981.22 47,775.52 169 3 24.114 4,179.68 50,157.12 169 4 25.324 4,389.41 52,673.92 169 5 26.587 4,608.32 55,300.96 PLANT OPERATOR I 272 1 23.016 3,989.36 47,873.28 272 2 24.168 4,189.04 50,269.44 272 3 25.375 4,398.25 52,780.00 272 4 26.643 4,618.03 55,417.44 272 5 27.977 4,849.25 58,192.16 PLANT OPERATOR II 273 1 24.167 4,188.87 50,267.36 273 2 25.375 4,398.25 52,780.00 273 3 26.645 4,618.38 55,421.60 273 4 27.977 4,849.25 58,192.16 273 5 29.376 5,091.74 61,102.08 PROBATION CORRECTIONS OFFIC 509 1 23.655 4,100.12 49,202.40 509 2 24.837 4,305.00 51,660.96 509 3 26.08 4,520.45 54,246.40 509 4 27.386 4,746.82 56,962.88 509 5 28.753 4,983.76 59,806.24 PROBATION TECHNICIAN 226 1 19.445 3,370.40 40,445.60 226 2 20.418 3,539.05 42,469.44 226 3 21.436 3,715.50 44,586.88 226 4 22.511 3,901.83 46,822.88 226 5 23.634 4,096.48 49,158.72 PROGRAM ADMINISTRATOR / ASO 478 1 36.4803 6,323.13 75,879.02 478 2 38.3043 6,639.28 79,672.94 478 3 40.2195 6,971.25 83,656.56 478 4 42.2305 7,319.81 87,839.44 478 5 44.342 7,685.80 92,231.36 PROGRAM ADMINISTRATOR / CSO 477 1 36.4803 6,323.13 75,879.02 477 2 38.3043 6,639.28 79,672.94 477 3 40.2195 6,971.25 83,656.56 477 4 42.2305 7,319.81 87,839.44

433 477 5 44.342 7,685.80 92,231.36 PROGRAM ASSISTANT I 265 1 15.773 2,733.93 32,807.84 265 2 16.558 2,870.00 34,440.64 265 3 17.39 3,014.21 36,171.20 265 4 18.257 3,164.49 37,974.56 265 5 19.17 3,322.74 39,873.60 PROGRAM ASSISTANT II 270 1 17.351 3,007.45 36,090.08 270 2 18.219 3,157.90 37,895.52 270 3 19.129 3,315.63 39,788.32 270 4 20.086 3,481.51 41,778.88 270 5 21.089 3,655.36 43,865.12 PROGRAM MANAGER 404 1 28.22 4,891.37 58,697.60 404 2 29.631 5,135.94 61,632.48 404 3 31.112 5,392.64 64,712.96 404 4 32.672 5,663.04 67,957.76 404 5 34.302 5,945.57 71,348.16 PROGRAM SPECIALIST I 277 1 20.449 3,544.43 42,533.92 277 2 21.472 3,721.74 44,661.76 277 3 22.545 3,907.72 46,893.60 277 4 23.673 4,103.24 49,239.84 277 5 24.856 4,308.29 51,700.48 PROGRAM SPECIALIST II 278 1 22.54 3,906.86 46,883.20 278 2 23.666 4,102.03 49,225.28 278 3 24.852 4,307.60 51,692.16 278 4 26.093 4,522.70 54,273.44 278 5 27.398 4,748.90 56,987.84 PROGRAM SPECIALIST III 279 1 25.031 4,338.62 52,064.48 279 2 26.284 4,555.81 54,670.72 279 3 27.598 4,783.56 57,403.84 279 4 28.98 5,023.10 60,278.40 279 5 30.426 5,273.74 63,286.08 PSYCHIATRIC M/H NURSE PRAC 455 1 71.925 12,466.76 149,604.00 455 2 75.522 13,090.23 157,085.76 455 3 79.297 13,744.55 164,937.76 455 4 83.263 14,431.98 173,187.04 455 5 87.425 15,153.38 181,844.00 PT ACCOUNT CLERK I 16 1 14.418 2,499.07 29,989.44 PT ACCOUNT CLERK II 20 1 15.459 2,679.51 32,154.72 PT ACCOUNT CLERK III 27 1 17.258 2,991.33 35,896.64 PT ACCOUNTANT II 96 1 25.666 4,448.69 53,385.28 96 5 31.197 5,407.38 64,889.76 PT ACCOUNTING TECHNICIAN I 76 1 17.958 3,112.66 37,352.64 PT ACCOUNTING TECHNICIAN II 93 1 19.845 3,439.73 41,277.60 PT ACCOUNTING TECHNICIAN III 41 1 21.876 3,791.77 45,502.08 PT AGRICULTURAL FIELD ASST. 24 1 15.889 2,754.04 33,049.12 PT ALCOHOL & DRUG ASSISTANT 72 1 15.155 2,626.82 31,522.40 PT ALCOHOL/DRUG SPECIALIST I 83 1 17.082 2,960.82 35,530.56

434 83 5 20.765 3,599.20 43,191.20 PT ANIMAL CONTROL OFFICER 92 1 19.945 3,457.07 41,485.60 PT APPRAISER I 42 1 22.317 3,868.21 46,419.36 PT ASSESSMENT/OFFICE MANAG 19 1 21.071 3,652.24 43,827.68 PT ASSISTANT FIRE CHIEF 66 1 51.03 8,845.03 106,142.40 PT ASSISTANT PLANNER 86 1 23.93 4,147.79 49,774.40 86 2 25.129 4,355.61 52,268.32 86 3 26.384 4,573.14 54,878.72 PT ASSOCIATE PLANNER 46 1 31.741 5,501.67 66,021.28 PT AUDITOR/APPRAISER 56 1 28.078 4,866.76 58,402.24 PT BUILDING INSPECTOR 47 1 24.415 4,231.85 50,783.20 47 2 31.158 5,400.62 64,808.64 PT C/S FAMILY LAW COMMISSION 95 1 87.3838 15,146.23 181,758.30 PT CHDP CLINIC COORDINATOR 38 1 20.193 3,500.05 42,001.44 PT CODE COMPLIANCE TECHNICI 50 1 25.381 4,399.29 52,792.48 50 2 26.65 4,619.24 55,432.00 PT COURT CLERK I 725 1 16.499 2,859.77 34,317.92 PT COURT CLERK II 726 1 17.861 3,095.85 37,150.88 726 2 18.757 3,251.15 39,014.56 726 3 19.691 3,413.04 40,957.28 PT COURT SUPERVISOR 59 1 28.026 4,857.75 58,294.08 59 3 30.899 5,355.72 64,269.92 PT CS ACCOUNTING SPECIALIST 97 1 25.666 4,448.69 53,385.28 97 5 31.197 5,407.38 64,889.76 PT CUSTODIAL OFFICER 525 1 24.374 4,224.75 50,697.92 PT CUSTODIAL SERGEANT 570 1 29.763 5,158.82 61,907.04 PT CUSTODIAN 18 1 15.609 2,705.51 32,466.72 PT DA INVESTIGATOR 522 1 30.668 5,315.68 63,789.44 522 5 37.276 6,461.05 77,534.08 PT DEP CLERK BOARD I 350 1 18.566 3,218.04 38,617.28 PT DEP DIR OF PUBLIC WORKS 64 1 55 9,533.15 114,400.00 PT DEPUTY DISTRICT ATTY III 463 1 46.431 8,047.89 96,576.48 463 5 56.44 9,782.75 117,395.20 PT DEPUTY PROB OFFICER I 527 1 22.785 3,949.32 47,392.80 527 5 27.695 4,800.37 57,605.60 PT DEPUTY PROB OFFICER II 520 1 26.403 4,576.43 54,918.24 520 5 32.092 5,562.51 66,751.36 PT DEPUTY PROBATION OFFCR II 526 1 29.761 5,158.47 61,902.88 526 5 36.178 6,270.73 75,250.24 PT DEPUTY TREASURER 48 1 24.659 4,274.14 51,290.72 PT DEVELOPMENT SERVICES TEC 71 1 19.994 3,465.56 41,587.52 PT ELECTIONS CLERK I 28 1 17.258 2,991.33 35,896.64 PT ELIGIBILITY WKR SUPERVISOR 45 1 25.031 4,338.62 52,064.48 PT ELIGIBILITY WORKER II 99 3 20.093 3,482.72 41,793.44 PT ENGINEERING TECH I 77 1 20.861 3,615.84 43,390.88 PT ENGINEERING TECH III 51 1 26.181 4,537.95 54,456.48 51 5 31.826 5,516.40 66,198.08

435 PT EQUIPMENT OPERATOR - SW 87 1 23.642 4,097.87 49,175.36 PT FRAUD INVESTIGATOR 30 1 25.381 4,399.29 52,792.48 PT GATE ATTENDANT 21 1 15.924 2,760.11 33,121.92 PT KITCHEN ASST/BACK-UP COOK 6 1 12.163 2,108.21 25,299.04 6 2 12.773 2,213.94 26,567.84 PT LEGAL SECRETARY I 601 1 17.431 3,021.32 36,256.48 PT LEGAL SECRETARY II 34 1 18.32 3,175.41 38,105.60 PT LIBRARY ASSISTANT I 25 1 16.09 2,788.88 33,467.20 PT LICENSED VOCATIONAL NURS 55 1 26.38 4,572.45 54,870.40 PT LIFEGUARD I 7 1 12.9 2,235.96 26,832.00 PT LIFEGUARD II 14 1 14.577 2,526.63 30,320.16 PT LIFEGUARD III 22 1 16.472 2,855.09 34,261.76 PT MAINT/WORKER I - ROADS 58 1 17.774 3,080.77 36,969.92 PT MAINT/WORKER II - ROADS 43 1 19.445 3,370.40 40,445.60 PT MAINT/WORKER III - ROADS 54 1 21.919 3,799.22 45,591.52 PT MAINTENANCE WORKER I-SW 88 1 17.774 3,080.77 36,969.92 PT MAINTENANCE WORKER II-SW 89 1 19.445 3,370.40 40,445.60 PT MAINTENANCE WORKER III-SW 90 1 21.921 3,799.57 45,595.68 PT MAINTENANCE WORKR I -FAC 29 1 17.774 3,080.77 36,969.92 PT MAINTENANCE WORKR II -FAC 35 1 19.445 3,370.40 40,445.60 PT MAINTENANCE WORKR III -FAC 68 1 21.921 3,799.57 45,595.68 PT MAINTENANCE WRKR TRAINEE 70 1 12 2,079.96 24,960.00 PT MASTER GARDENER COORD 84 1 22.99 3,984.86 47,819.20 PT MEDICAL TECHNICIAN 40 1 14.536 2,519.52 30,234.88 PT MEDICAL/TRANSIT DRIVER 10 1 12.598 2,183.61 26,203.84 PT MENTAL HEALTH AIDE 78 1 15.519 2,689.91 32,279.52 PT MENTAL HEALTH ASSISTANT I 75 1 17.082 2,960.82 35,530.56 PT MENTAL HEALTH ASSISTANT I 1 1 25.031 4,338.62 52,064.48 PT MENTAL HEALTH ASST II 600 1 20.861 3,615.84 43,390.88 PT MENTAL HEALTH ASST III 1 1 25.031 4,338.62 52,064.48 PT MENTAL HEALTH CLINICIAN 74 1 28.218 4,891.03 58,693.44 74 2 29.63 5,135.77 61,630.40 74 3 31.11 5,392.30 64,708.80 74 4 32.669 5,662.52 67,951.52 74 5 34.301 5,945.39 71,346.08 PT NURSE PRACTITIONER 65 1 70.025 12,137.43 145,652.00 PT OFFICE ASSISTANT I 11 1 13.046 2,261.26 27,135.68 11 5 15.857 2,748.49 32,982.56 PT OFFICE ASSISTANT II 17 1 14.418 2,499.07 29,989.44 17 5 17.522 3,037.09 36,445.76 PT OFFICE TECHNICIAN 39 1 21.071 3,652.24 43,827.68 PT PC TECHNICIAN 60 1 21.549 3,735.09 44,821.92 PT PH EMERGENCY RESPONSE C 216 1 33.107 5,738.44 68,862.56 216 2 34.766 6,025.99 72,313.28 216 3 36.501 6,326.72 75,922.08 216 4 38.327 6,643.22 79,720.16 216 5 40.244 6,975.49 83,707.52

436 PT PLANNER III 52 1 26.181 4,537.95 54,456.48 PT PLANNING TECHNICIAN 44 1 21.876 3,791.77 45,502.08 44 2 22.968 3,981.04 47,773.44 PT PROBATION CORRECTIONS O 521 1 23.655 4,100.12 49,202.40 521 2 24.837 4,305.00 51,660.96 PT PROGRAM MANAGER 461 1 28.22 4,891.37 58,697.60 461 5 34.302 5,945.57 71,348.16 PT PSYCHIATRIC NURSE 15 1 52.103 9,031.01 108,374.24 PT PSYCHIATRIST 91 1 195.384 33,865.91 406,398.72 91 5 234.46 40,638.95 487,676.80 PT PUBLIC HEALTH NURSE 62 1 42.818 7,421.64 89,061.44 PT RECREATION AIDE I 4 1 12 2,079.96 24,960.00 PT RECREATION AIDE II 9 1 13.2 2,287.96 27,456.00 PT RECREATION AIDE III 13 1 14.54 2,520.22 30,243.20 PT REGISTERED NURSE 61 1 38.078 6,600.06 79,202.24 PT RELIEF BUS DRIVER 73 1 18.696 3,240.58 38,887.68 PT SENIOR A/D SPECIALIST 69 1 22.993 3,985.38 47,825.44 PT SENIOR OFFICE ASSISTANT 23 1 17.958 3,112.66 37,352.64 PT SENIOR PLANNER 460 1 35.247 6,109.36 73,313.76 460 5 42.844 7,426.15 89,115.52 PT SENIOR RECREATION LEADER 31 1 18.803 3,259.12 39,110.24 PT SHERIFF'S BAILIFF 523 1 27.752 4,810.25 57,724.16 523 2 29.131 5,049.28 60,592.48 PT SHERIFF'S CADET 275 1 15.914 2,758.37 33,101.12 PT SHERIFF'S DEPUTY 524 1 27.752 4,810.25 57,724.16 PT SHERIFF'S DEPUTY RECRUIT 63 1 21.314 3,694.36 44,333.12 PT SHERIFF'S DISPATCHER 37 1 20.045 3,474.40 41,693.60 PT SHERIFF'S SECURITY OFFICER 80 1 21.314 3,694.36 44,333.12 PT SHERIFF'S SERGEANT 571 1 34.903 6,049.74 72,598.24 PT SHERIFFS ADMIN ASSISTANT 85 1 23.696 4,107.23 49,287.68 PT SNOW PLOW OPERATOR 36 1 18.878 3,272.12 39,266.24 PT SOCIAL SERVICE AIDE 53 1 17.082 2,960.82 35,530.56 PT SOCIAL WORKER III 98 1 25.031 4,338.62 52,064.48 PT SOCIAL WORKER III ON-CALL 98 1 25.031 4,338.62 52,064.48 PT SOCIAL WORKER IV 57 1 28.218 4,891.03 58,693.44 57 5 34.301 5,945.39 71,346.08 PT SOCIAL WORKER IV ON-CALL 82 1 28.218 4,891.03 58,693.44 PT SR ACCOUNT CLERK 602 1 17.254 2,990.64 35,888.32 PT STAFF SERVICES ANALYST I 81 1 22.756 3,944.30 47,332.48 PT VETERAN SERVICE OFFICER 49 1 24.969 4,327.88 51,935.52 PT VICTIM WITNESS ADVOCATE 33 1 17.082 2,960.82 35,530.56 33 2 17.935 3,108.67 37,304.80 PT VICTIM WITNESS COORDINATO 464 1 24.87 4,310.72 51,729.60 PT VOL FIRE MEMBERSHIP COOR 79 1 15.498 2,686.27 32,235.84 PT VOLUNTEER FIREFIGHTER 67 1 13.16 2,281.02 27,372.80 67 2 13.47 2,334.76 28,017.60 67 3 15.54 2,693.55 32,323.20

437 67 4 16.71 2,896.34 34,756.80 67 5 22.95 3,977.92 47,736.00 67 6 23.86 4,135.65 49,628.80 67 7 31.04 5,380.16 64,563.20 67 8 37.41 6,484.28 77,812.80 PT WATER SAFETY INSTRUCTOR 26 1 18.119 3,140.57 37,687.52 PT WEATHERIZATION WORKER 94 1 18.877 3,271.95 39,264.16 PT WK STUDY-TRAINEE/COLLEGE 8 1 13.2 2,287.96 27,456.00 PT WK STUDY-TRAINEE/HIGH SCH 5 1 12 2,079.96 24,960.00 PT WK STUDY-TRAINEE/POST GR 12 1 14.52 2,516.75 30,201.60 PUBLIC HEALTH EDUCATOR 420 1 37.367 6,476.82 77,723.36 420 2 39.236 6,800.78 81,610.88 420 3 41.197 7,140.68 85,689.76 420 4 43.257 7,497.74 89,974.56 PUBLIC HEALTH EDUCATOR 420 5 45.419 7,872.48 94,471.52 PUBLIC HEALTH NURSE I 227 1 29.963 5,193.49 62,323.04 227 2 31.46 5,452.96 65,436.80 227 3 33.033 5,725.61 68,708.64 227 4 34.686 6,012.12 72,146.88 227 5 36.418 6,312.33 75,749.44 PUBLIC HEALTH NURSE II 217 1 33.107 5,738.44 68,862.56 217 2 34.766 6,025.99 72,313.28 217 3 36.503 6,327.06 75,926.24 217 4 38.327 6,643.22 79,720.16 217 5 40.244 6,975.49 83,707.52 PUBLIC HEALTH NURSE MANAGE 442 1 46.43 8,047.71 96,574.40 442 2 48.754 8,450.53 101,408.32 442 3 51.189 8,872.59 106,473.12 442 4 53.749 9,316.31 111,797.92 442 5 56.434 9,781.71 117,382.72 PUBLIC WORKS SUPERINTENDEN 466 1 31.899 5,529.05 66,349.92 466 2 33.492 5,805.17 69,663.36 466 3 35.164 6,094.98 73,141.12 466 4 36.925 6,400.21 76,804.00 466 5 38.769 6,719.83 80,639.52 RECREATION SUPERVISOR 263 1 24.659 4,274.14 51,290.72 263 2 25.893 4,488.03 53,857.44 263 3 27.188 4,712.50 56,551.04 263 4 28.547 4,948.05 59,377.76 263 5 29.973 5,195.22 62,343.84 REGISTERED ENV HEALTH SPECL 211 1 29.223 5,065.22 60,783.84 211 2 30.684 5,318.46 63,822.72 211 3 32.219 5,584.52 67,015.52 211 4 33.831 5,863.93 70,368.48 211 5 35.52 6,156.68 73,881.60 REGISTERED NURSE 200 1 27.115 4,699.84 56,399.20 200 2 28.469 4,934.53 59,215.52

438 200 3 29.894 5,181.53 62,179.52 200 4 31.388 5,440.48 65,287.04 200 5 32.957 5,712.44 68,550.56 ROADS AND BRIDGES MANAGER 467 1 37.333 6,470.93 77,652.64 467 2 39.202 6,794.88 81,540.16 467 3 41.161 7,134.44 85,614.88 467 4 43.218 7,490.98 89,893.44 467 5 45.379 7,865.54 94,388.32 SERVICES SUPPORT ASSISTANT 260 1 17.778 3,081.46 36,978.24 260 2 18.667 3,235.55 38,827.36 260 3 19.6 3,397.27 40,768.00 260 4 20.58 3,567.13 42,806.40 260 5 21.609 3,745.49 44,946.72 SHERIFF'S BAILIFF 500 1 27.752 4,810.25 57,724.16 500 2 29.141 5,051.01 60,613.28 500 3 30.597 5,303.38 63,641.76 500 4 32.128 5,568.75 66,826.24 500 5 33.735 5,847.29 70,168.80 SHERIFF'S CAPTAIN 556 1 44.378 7,692.04 92,306.24 556 2 46.595 8,076.31 96,917.60 556 3 48.926 8,480.34 101,766.08 556 4 51.371 8,904.14 106,851.68 556 5 53.94 9,349.42 112,195.20 SHERIFF'S DEPUTY 501 1 27.752 4,810.25 57,724.16 501 2 29.141 5,051.01 60,613.28 501 3 30.597 5,303.38 63,641.76 501 4 32.128 5,568.75 66,826.24 501 5 33.735 5,847.29 70,168.80 SHERIFF'S DETECTIVE 502 1 27.752 4,810.25 57,724.16 502 2 29.141 5,051.01 60,613.28 502 3 30.597 5,303.38 63,641.76 502 4 32.128 5,568.75 66,826.24 502 5 33.735 5,847.29 70,168.80 SHERIFF'S DISPATCHER 152 1 20.045 3,474.40 41,693.60 152 2 21.048 3,648.25 43,779.84 152 3 22.098 3,830.25 45,963.84 152 4 23.203 4,021.78 48,262.24 152 5 24.364 4,223.01 50,677.12 SHERIFF'S EVIDENCE TECH 142 1 18.877 3,271.95 39,264.16 142 2 19.821 3,435.57 41,227.68 142 3 20.814 3,607.69 43,293.12 142 4 21.856 3,788.30 45,460.48 142 5 22.947 3,977.40 47,729.76 SHERIFF'S SERGEANT/PATROL 551 1 34.903 6,049.74 72,598.24 551 2 36.65 6,352.54 76,232.00 551 3 38.48 6,669.74 80,038.40 551 4 40.403 7,003.05 84,038.24

439 551 5 42.423 7,353.18 88,239.84 SHERIFF'S UNDERSHERIFF 555 1 49.494 8,578.80 102,947.52 555 2 51.973 9,008.48 108,103.84 555 3 54.57 9,458.62 113,505.60 555 4 57.3 9,931.81 119,184.00 555 5 60.165 10,428.40 125,143.20 SOCIAL SERVICE AIDE 120 1 17.082 2,960.82 35,530.56 120 2 17.935 3,108.67 37,304.80 120 3 18.837 3,265.02 39,180.96 120 4 19.777 3,427.95 41,136.16 120 5 20.765 3,599.20 43,191.20 SOCIAL WORKER I 153 1 20.553 3,562.45 42,750.24 153 2 21.578 3,740.11 44,882.24 153 3 22.657 3,927.14 47,126.56 153 4 23.788 4,123.17 49,479.04 153 5 24.979 4,329.61 51,956.32 SOCIAL WORKER II 175 1 22.653 3,926.44 47,118.24 175 2 23.785 4,122.65 49,472.80 175 3 24.974 4,328.74 51,945.92 175 4 26.225 4,545.58 54,548.00 175 5 27.535 4,772.64 57,272.80 SOCIAL WORKER III 192 1 25.031 4,338.62 52,064.48 192 2 26.284 4,555.81 54,670.72 192 3 27.598 4,783.56 57,403.84 192 4 28.98 5,023.10 60,278.40 192 5 30.426 5,273.74 63,286.08 SOCIAL WORKER IV 204 1 28.218 4,891.03 58,693.44 204 2 29.63 5,135.77 61,630.40 204 3 31.11 5,392.30 64,708.80 204 4 32.669 5,662.52 67,951.52 204 5 34.301 5,945.39 71,346.08 SOCIAL WORKER SPVR I 409 1 30.043 5,207.35 62,489.44 409 2 31.544 5,467.52 65,611.52 409 3 33.122 5,741.04 68,893.76 409 4 34.776 6,027.72 72,334.08 409 5 36.518 6,329.66 75,957.44 SOCIAL WORKER SPVR II 422 1 35.247 6,109.36 73,313.76 422 2 37.011 6,415.12 76,982.88 422 3 38.863 6,736.12 80,835.04 422 4 40.808 7,073.25 84,880.64 422 5 42.844 7,426.15 89,115.52 SOLID WASTE/RECYC MGR 418 1 37.333 6,470.93 77,652.64 418 2 39.202 6,794.88 81,540.16 418 3 41.161 7,134.44 85,614.88 418 4 43.218 7,490.98 89,893.44 418 5 45.379 7,865.54 94,388.32 SR ACCOUNT CLERK 122 1 17.258 2,991.33 35,896.64

440 122 2 18.117 3,140.22 37,683.36 122 3 19.024 3,297.43 39,569.92 122 4 19.976 3,462.44 41,550.08 122 5 20.973 3,635.25 43,623.84 SR ADMIN ANALYST - CF 317 1 33.276 5,767.73 69,214.08 317 2 34.94 6,056.15 72,675.20 317 3 36.687 6,358.96 76,308.96 317 4 38.521 6,676.84 80,123.68 317 5 40.447 7,010.68 84,129.76 SR ADMINISTRATIVE ANALYST 459 1 33.276 5,767.73 69,214.08 459 2 34.94 6,056.15 72,675.20 459 3 36.687 6,358.96 76,308.96 459 4 38.521 6,676.84 80,123.68 459 5 40.447 7,010.68 84,129.76 SR AG/STANDARDS INSPECTOR 206 1 28.359 4,915.47 58,986.72 206 2 29.777 5,161.25 61,936.16 206 3 31.268 5,419.68 65,037.44 206 4 32.829 5,690.25 68,284.32 206 5 34.472 5,975.03 71,701.76 SR ALCOHOL/DRUG SPECIALIST 176 1 22.993 3,985.38 47,825.44 176 2 24.145 4,185.05 50,221.60 176 3 25.351 4,394.09 52,730.08 176 4 26.62 4,614.04 55,369.60 176 5 27.949 4,844.40 58,133.92 SR DEVELOPMENT SERV TECH 162 1 21.071 3,652.24 43,827.68 162 2 22.123 3,834.58 46,015.84 162 3 23.231 4,026.63 48,320.48 162 4 24.394 4,228.21 50,739.52 162 5 25.61 4,438.98 53,268.80 SR GEOGRAPHIC INFO SYST SPC 255 1 32.781 5,681.93 68,184.48 255 2 34.42 5,966.02 71,593.60 255 3 36.14 6,264.15 75,171.20 255 4 37.947 6,577.35 78,929.76 255 5 39.846 6,906.51 82,879.68 SR INFO SYSTEM SPECIALIST 440 1 36.891 6,394.32 76,733.28 440 2 38.74 6,714.80 80,579.20 440 3 40.675 7,050.20 84,604.00 440 4 42.709 7,402.75 88,834.72 440 5 44.843 7,772.64 93,273.44 SR LIBRARY ASSISTANT 141 1 18.877 3,271.95 39,264.16 141 2 19.821 3,435.57 41,227.68 141 3 20.814 3,607.69 43,293.12 141 4 21.856 3,788.30 45,460.48 141 5 22.947 3,977.40 47,729.76 SR NUTRITION COOK/SPVR 102 1 13.307 2,573.08 30,877.60 102 2 13.975 2,422.29 29,068.00 102 3 14.674 2,543.44 30,521.92

441 102 4 15.408 2,670.67 32,048.64 102 5 16.176 2,803.79 33,646.08 SR OFFICE ASSISTANT 111 1 17.958 3,112.66 37,352.64 111 2 18.855 3,268.14 39,218.40 111 3 19.8 3,431.93 41,184.00 111 4 20.789 3,603.36 43,241.12 111 5 21.83 3,783.79 45,406.40 SR OFFICE ASSISTANT-CONF 314 1 17.958 3,112.66 37,352.64 314 2 18.855 3,268.14 39,218.40 314 3 19.8 3,431.93 41,184.00 314 4 20.789 3,603.36 43,241.12 314 5 21.83 3,783.79 45,406.40 SR PLANNER 423 1 35.247 6,109.36 73,313.76 423 2 37.011 6,415.12 76,982.88 423 3 38.863 6,736.12 80,835.04 423 4 40.808 7,073.25 84,880.64 423 5 42.844 7,426.15 89,115.52 SR PLANT OPERATOR 271 1 29.777 5,161.25 61,936.16 271 2 31.266 5,419.34 65,033.28 271 3 32.829 5,690.25 68,284.32 271 4 34.47 5,974.69 71,697.60 271 5 36.194 6,273.51 75,283.52 SR SUPERVISING ENV HEALTH SP 443 1 36.226 6,279.05 75,350.08 443 2 38.037 6,592.95 79,116.96 443 3 39.937 6,922.28 83,068.96 443 4 41.938 7,269.11 87,231.04 443 5 44.03 7,631.72 91,582.40 STAFF DEVELOPMENT COORDINA 252 1 21.071 3,652.24 43,827.68 252 2 22.123 3,834.58 46,015.84 252 3 23.231 4,026.63 48,320.48 252 4 24.394 4,228.21 50,739.52 252 5 25.61 4,438.98 53,268.80 STAFF SERVICES ANALYST I 257 1 22.756 3,944.30 47,332.48 257 2 23.895 4,141.72 49,701.60 257 3 25.088 4,348.50 52,183.04 257 4 26.345 4,566.38 54,797.60 257 5 27.661 4,794.48 57,534.88 STAFF SERVICES ANALYST II 253 1 25.031 4,338.62 52,064.48 253 2 26.284 4,555.81 54,670.72 253 3 27.598 4,783.56 57,403.84 253 4 28.98 5,023.10 60,278.40 253 5 30.426 5,273.74 63,286.08 STAFF SERVICES MGR I 403 1 27.663 4,794.83 57,539.04 403 2 29.047 5,034.72 60,417.76 403 3 30.498 5,286.22 63,435.84 403 4 32.024 5,550.72 66,609.92 403 5 33.624 5,828.05 69,937.92

442 SUPERVISING CUSTODIAN 125 1 17.258 2,991.33 35,896.64 125 2 18.117 3,140.22 37,683.36 125 3 19.024 3,297.43 39,569.92 125 4 19.976 3,462.44 41,550.08 125 5 20.973 3,635.25 43,623.84 SURVEY TECHNICIAN 264 1 26.181 4,537.95 54,456.48 264 2 27.494 4,765.54 57,187.52 264 3 28.866 5,003.34 60,041.28 264 4 30.31 5,253.63 63,044.80 264 5 31.826 5,516.40 66,198.08 SYSTEM SUPT ANALYST-HS 170 1 21.984 3,810.49 45,726.72 170 2 23.082 4,000.80 48,010.56 170 3 24.238 4,201.17 50,415.04 170 4 25.451 4,411.42 52,938.08 170 5 26.721 4,631.55 55,579.68 TECH SERVICES MANAGER 416 1 39.4 6,829.20 81,952.00 416 2 41.37 7,170.66 86,049.60 416 3 43.438 7,529.11 90,351.04 416 4 45.61 7,905.58 94,868.80 416 5 47.8907 8,300.90 99,612.66 TRANSIT SYSTEM BUS DRVR 137 1 18.691 3,239.71 38,877.28 137 2 19.625 3,401.60 40,820.00 137 3 20.607 3,571.81 42,862.56 137 4 21.636 3,750.17 45,002.88 137 5 22.718 3,937.71 47,253.44 TRANSPORTATION PLANNER 269 1 28.788 4,989.82 59,879.04 269 2 30.228 5,239.42 62,874.24 269 3 31.741 5,501.67 66,021.28 269 4 33.326 5,776.40 69,318.08 269 5 34.992 6,065.16 72,783.36 UTILITIES MANAGER 451 1 31.582 5,474.11 65,690.56 451 2 33.158 5,747.28 68,968.64 451 3 34.819 6,035.18 72,423.52 451 4 36.559 6,336.77 76,042.72 451 5 38.388 6,653.79 79,847.04 VICTIM WITNESS ADVOCATE 259 1 17.082 2,960.82 35,530.56 259 2 17.935 3,108.67 37,304.80 259 3 18.837 3,265.02 39,180.96 259 4 19.777 3,427.95 41,136.16 259 5 20.765 3,599.20 43,191.20 VICTIM WITNESS COORDINATOR 400 1 24.87 4,310.72 51,729.60 400 2 26.112 4,525.99 54,312.96 400 3 27.419 4,752.54 57,031.52 400 4 28.791 4,990.34 59,885.28 400 5 30.231 5,239.94 62,880.48 4-H YOUTH COORDINATOR 146 1 20.913 3,624.85 43,499.04 146 2 21.958 3,805.98 45,672.64

443 146 3 23.058 3,996.64 47,960.64 146 4 24.209 4,196.15 50,354.72 146 5 25.419 4,405.88 52,871.52

444 FY19 END FY20 DEPARTMENT DIVISION POSITION TITLE OF YEAR RECOMMENDED ADMINISTRATION Administration Administrative Analyst I/II - PIO 1.00 ADMINISTRATION Administration Assistant County Administrative Officer 1.00 1.00 ADMINISTRATION Administration County Administrative Officer 1.00 1.00 ADMINISTRATION Administration Executive Assistant 1.00 1.00 ADMINISTRATION Administration Senior Administrative Analyst - Housing Development Specialist 1.00 1.00 ADMINISTRATION Administration Administrative Analyst I/II - Grant Writer 1.00 1.00 ADMINISTRATION Administration Administrative Analyst I/II - Economic Development Specialist 1.00 1.00 ADMINISTRATION Administration Administrative Analyst I/II - Housing Development Specialist - - ADMINISTRATION Technical Services Information Systems Specialist 1.00 1.00 ADMINISTRATION Technical Services Network Administrator I/II 1.00 2.00 ADMINISTRATION Technical Services PC Techincian 1.00 2.00 ADMINISTRATION Technical Services Senior Information Systems Specialist 1.00 1.00 ADMINISTRATION Technical Services Technical Services Manager 1.00 1.00 ASSESSOR/RECORDER Assessor/Recorder Appraiser I/II 3.00 2.00 ASSESSOR/RECORDER Assessor/Recorder Assessment/Recording Clerk I/II 2.00 2.00 ASSESSOR/RECORDER Assessor/Recorder Assessment/Recording Clerk III 2.00 2.00 ASSESSOR/RECORDER Assessor/Recorder Assessment/Recording Office Manager 1.00 1.00 ASSESSOR/RECORDER Assessor/Recorder Assessor/Recorder 1.00 1.00 ASSESSOR/RECORDER Assessor/Recorder Assistant Assessor-Recorder 1.00 1.00 ASSESSOR/RECORDER Assessor/Recorder Auditor / Appraiser 1.00 1.00 ASSESSOR/RECORDER Assessor/Recorder Cadastral Drafting Technician I/II 1.00 1.00 AUDITOR Auditor Accountant I/II 2.00 2.00 AUDITOR Auditor Accounting Technician I/II 1.00 1.00 AUDITOR Auditor Accounting Technician III 2.00 2.00 AUDITOR Auditor Assistant Auditor 1.00 1.00 AUDITOR Auditor Auditor 1.00 1.00 AUDITOR Auditor Payroll Specialist 1.00 1.00 AUDITOR Auditor Senior Account Clerk 1.00 1.00 BOARD OF SUPERVISORS Board of Supervisors Board of Supervisors 5.00 5.00 BOARD OF SUPERVISORS Board of Supervisors Clerk of the Board 1.00 1.00 BOARD OF SUPERVISORS Board of Supervisors Deputy Clerk of the Board I/II 2.00 2.00 COUNTY COUNSEL County Counsel Assistant County Counsel 1.00 1.00 COUNTY COUNSEL County Counsel County Counsel 1.00 1.00 COUNTY COUNSEL County Counsel Legal Executive Assistant 1.00 1.00 HUMAN RESOURCES/RISK MANAGEMENT Human Resources / Risk Management Administrative Analyst I/II 1.00 1.00 HUMAN RESOURCES/RISK MANAGEMENT Human Resources / Risk Management Human Resources Director/Risk Manager 1.00 1.00 HUMAN RESOURCES/RISK MANAGEMENT Human Resources / Risk Management Senior Administrative Analyst 1.00 1.00 LIBRARY Library County Librarian 1.00 1.00 LIBRARY Library Library Assistant I/II 1.50 1.50 LIBRARY Library Senior Library Assistant 1.50 1.50 TREASURER/TAX COLLECTOR/COUNTY CLERK County Clerk Account Clerk I/II 1.00 1.00 TREASURER/TAX COLLECTOR/COUNTY CLERK County Clerk Elections Clerk I/II 1.00 1.00 TREASURER/TAX COLLECTOR/COUNTY CLERK Elections Chief Deputy County Clerk 1.00 1.00 TREASURER/TAX COLLECTOR/COUNTY CLERK Elections Election Clerk I/II - 0.70 TREASURER/TAX COLLECTOR/COUNTY CLERK Treasurer / Tax Collector Accounting Technician III 1.00 1.00 TREASURER/TAX COLLECTOR/COUNTY CLERK Treasurer / Tax Collector Chief Deputy Treasurer/Tax Collector 1.00 1.00 TREASURER/TAX COLLECTOR/COUNTY CLERK Treasurer / Tax Collector Deputy Treasurer 1.00 1.00 TREASURER/TAX COLLECTOR/COUNTY CLERK Treasurer / Tax Collector Treas/Tax Col/Co Clerk 1.00 1.00 BUILDING Building Building Director 1.00 1.00 BUILDING Building Building Inspector 1.00 1.00 BUILDING Building Development Services Technician 1.80 1.80 BUILDING Building Office Assistant I/II - 1.00 BUILDING Building Plan Checker / Inspector 1.00 1.00 BUILDING Building Senior Development Services Technician 1.00 1.00 PLANNING Planning Assistant Planner 1.00 1.00 PLANNING Planning Associate Planner 1.00 1.00 PLANNING Planning Code Compliance Technician 1.00 1.00 PLANNING Planning Community Design and Development Planner 0.80 0.80 PLANNING Planning Deputy Planning Director 1.00 1.00 PLANNING Planning Executive Assistant 1.00 1.00 PLANNING Planning GIS Specialist I/II 1.00 1.00 PLANNING Planning Planning Director 1.00 1.00 PLANNING Planning Planning Technician 2.00 2.00 PLANNING Planning Senior Geographic Information Systems Specialist 1.00 1.00 PLANNING Planning Senior Office Assistant 1.00 1.00 PLANNING Planning Senior Planner 1.00 1.00 PUBLIC WORKS Administration Account Clerk I - 1.00 PUBLIC WORKS Administration Account Tech II - 1.00 PUBLIC WORKS Administration Accountant I/II 1.00 1.00 PUBLIC WORKS Administration Administrative Analyst I 1.00 1.00 PUBLIC WORKS Administration Administrative Technician 1.00 1.00 PUBLIC WORKS Administration Deputy Director of Public Works 1.00 1.00 PUBLIC WORKS Administration Director of Public Works and Transportation 1.00 1.00 PUBLIC WORKS Administration Executive Assistant 1.00 1.00 PUBLIC WORKS Administration Office Assistant II 1.00 1.00 PUBLIC WORKS Administration Senior Account Clerk 1.00 - PUBLIC WORKS Administration Senior Administrative Analyst 1.00 1.00 PUBLIC WORKS Administration Transportation Planner 1.00 1.00 PUBLIC WORKS Administration Fiscal Officer II - - PUBLIC WORKS Facility Maintenance Custodian 4.00 4.00 PUBLIC WORKS Facility Maintenance Facilities and Recreation Manager 0.50 0.50 PUBLIC WORKS Facility Maintenance Maintenance Supervisor - Facilities 1.00 1.00 PUBLIC WORKS Facility Maintenance Maintenance Worker I/II - Facilities 5.00 5.00 PUBLIC WORKS Facility Maintenance Maintenance Worker III - Facilities 2.00 2.00 PUBLIC WORKS Facility Maintenance Supervising Custodian 1.00 1.00 PUBLIC WORKS Fleet Account Clerk I/II 1.00 1.00 PUBLIC WORKS Fleet Equipment Mechanic Supervisor 1.00 1.00 PUBLIC WORKS Fleet Equipment Mechanic/Heavy Equip. Mechanic 3.00 3.00 PUBLIC WORKS Fleet Equipment Service Worker 1.00 1.00 PUBLIC WORKS Fleet Fleet Manager 1.00 1.00 PUBLIC WORKS Parks & Recreation Facilities and Recreation Manager 0.50 0.50 PUBLIC WORKS Parks & Recreation Recreation Supervisor 1.00 1.00 PUBLIC WORKS Plant Operations Plant Operator I/II 3.00 3.00

445 FY19 END FY20 DEPARTMENT DIVISION POSITION TITLE OF YEAR RECOMMENDED PUBLIC WORKS Plant Operations Senior Plant Operator 1.00 1.00 PUBLIC WORKS Plant Operations Utilities Manager 1.00 1.00 PUBLIC WORKS Roads - Operations Maintenance & Construction Supervisor 5.00 5.00 PUBLIC WORKS Roads - Operations Maintenance Worker I/II - Roads 11.00 11.00 PUBLIC WORKS Roads - Operations Maintenance Worker III - Roads 4.00 4.00 PUBLIC WORKS Roads - Operations Public Works Superintendent 1.00 1.00 PUBLIC WORKS Roads - Operations Roads and Bridges Manager 1.00 1.00 PUBLIC WORKS Solid Waste & Recycling Account Clerk I/II 1.00 1.00 PUBLIC WORKS Solid Waste & Recycling Maintenance Worker I/II - Solid Waste 9.00 9.00 PUBLIC WORKS Solid Waste & Recycling Maintenance Worker III - Solid Waste 2.00 2.00 PUBLIC WORKS Solid Waste & Recycling Public Works Superintendent 1.00 1.00 PUBLIC WORKS Solid Waste & Recycling Solid Waste and Recycling Manager 1.00 1.00 PUBLIC WORKS Surveyor & Engineering Associate Engineer 1.00 1.00 PUBLIC WORKS Surveyor & Engineering County Engineer 1.00 1.00 PUBLIC WORKS Surveyor & Engineering County Surveyor 1.00 1.00 PUBLIC WORKS Surveyor & Engineering Engineering Technician I/II/III 3.00 3.00 PUBLIC WORKS Surveyor & Engineering Junior Engineer 1.00 1.00 PUBLIC WORKS Surveyor & Engineering Survey Technician 1.00 1.00 AGRICULTURAL COMMISSIONER Agricultural Commissioner Agricultural & Standards Program Tech. I/II 1.00 1.00 AGRICULTURAL COMMISSIONER Agricultural Commissioner Agricultural Commissioner/County Sealer 1.00 1.00 AGRICULTURAL COMMISSIONER Agricultural Commissioner Agricultural Standards Inspector I/II 1.00 - AGRICULTURAL COMMISSIONER Agricultural Commissioner Office Technician 0.50 0.50 AGRICULTURAL COMMISSIONER Agricultural Commissioner Senior Ag Standards Inspector - 1.00 DISTRICT ATTORNEY Criminal Division Assistant District Attorney 1.00 1.00 DISTRICT ATTORNEY Criminal Division Deputy District Attorney I/II 2.00 2.00 DISTRICT ATTORNEY Criminal Division District Attorney 1.00 1.00 DISTRICT ATTORNEY Criminal Division District Attorney Investigator 1.00 1.00 DISTRICT ATTORNEY Criminal Division Legal Executive Assistant 1.00 1.00 DISTRICT ATTORNEY Criminal Division Legal Secretary I/II 3.00 3.00 DISTRICT ATTORNEY Criminal Division Senior Office Assistant 1.00 1.00 DISTRICT ATTORNEY Victim Witness Victim Witness Advocate 2.00 2.00 DISTRICT ATTORNEY Victim Witness Victim Witness Coordinator 1.00 1.00 FIRE Fire Office Assistant I/II 1.00 1.00 FIRE Fire Office Technician 1.00 1.00 FIRE Fire Fire Prevention Inspector I/II - 1.00 PROBATION Probation Assistant Chief Probation Officer 1.00 1.00 PROBATION Probation Chief Probation Officer 1.00 1.00 PROBATION Probation Deputy Probation Officer I/II 2.00 2.00 PROBATION Probation Deputy Probation Officer III 2.00 2.00 PROBATION Probation Executive Assistant 1.00 1.00 PROBATION Probation Probation Technician 1.00 1.00 PROBATION Probation Senior Office Assistant 1.00 1.00 PROBATION Probation Corrections Probation Corrections Officer 2.00 2.00 PROBATION Probation Grants Deputy Probation Officer I/II - Drug Enf. (444) (0224) 1.00 1.00 PROBATION Probation Grants Deputy Probation Officer I/II - JJCPA (351) (0224) 1.00 1.00 PROBATION Probation Grants Deputy Probation Officer I/II - SB 678 (434) (0224) 2.00 2.00 PROBATION Probation Grants Deputy Probation Officer I/II - YOBG (417) (0224) 1.00 1.00 PROBATION Probation Grants Deputy Probation Officer III (432) (0224) 1.00 1.00 PROBATION Revenue & Recovery Accounting Tech II 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Boating Safety Sheriff's Deputy 2.00 2.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Court Security Bailiff 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Jail Custodial Deputy 16.00 16.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Jail Jail Lieutenant 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Jail Jail Sergeant 3.00 3.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff's Sergeant - Patrol 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Administrative Technician 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Animal Control Officer 3.00 3.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Executive Assistant 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Office Assistant I/II 2.00 2.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Office Technician 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff/Coroner 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff's Captain 2.00 2.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff's Deputy 21.00 23.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff's Detective 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff's Dispatcher 6.00 7.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff's Evidence Technician 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Sheriff's Sergeant - Patrol 5.00 5.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff/Coroner/Public Administrator Undersheriff 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff's Grants Sheriff's Deputy - Cal-MMET (436) 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff's Grants Sheriff's Deputy - RCCP (353) 5.00 5.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff's Grants Sheriff's Deputy - School Resource Officer (453) 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff's Grants Sheriff's Deputy - SLESF (001-0216) 2.00 2.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff's Grants Sheriff's Detective - Drug Enf. (001-0216) 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff's Grants Sheriff's Dispatcher - RCCP (353) 1.00 1.00 SHERIFF/CORONER/PUBLIC ADMINISTRATOR Sheriff's Grants Sheriff's Sergeant - RCCP (353) 1.00 1.00 CHILD SUPPORT SERVICES Child Support Services Child Support Account Tech 1.00 1.00 CHILD SUPPORT SERVICES Child Support Services Child Support Assistant I/II 1.00 1.00 CHILD SUPPORT SERVICES Child Support Services Child Support Specialist I/II 1.00 2.00 CHILD SUPPORT SERVICES Child Support Services Child Support Specialist III 2.00 2.00 CHILD SUPPORT SERVICES Child Support Services Child Support Supervisor 1.00 1.00 COOPERATIVE EXTENSION Cooperative Extension 4H Coordinator 1.00 1.00 COOPERATIVE EXTENSION Cooperative Extension Office Technician 0.50 0.50 HEALTH AND HUMAN SERVICES AGENCY A & D Specialist II 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Account Clerk II 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Account Technician II 4.00 4.00 HEALTH AND HUMAN SERVICES AGENCY Accountant II 2.00 2.00 HEALTH AND HUMAN SERVICES AGENCY Administrative Analyst I 3.00 4.00 HEALTH AND HUMAN SERVICES AGENCY Administrative Analyst II 2.00 2.00 HEALTH AND HUMAN SERVICES AGENCY Assistant Director 1.00 - HEALTH AND HUMAN SERVICES AGENCY Community Services Deputy Director 0.25 - HEALTH AND HUMAN SERVICES AGENCY Community Services Deputy Director 0.35 - HEALTH AND HUMAN SERVICES AGENCY Community Services Deputy Director 0.30 - HEALTH AND HUMAN SERVICES AGENCY Community Services Deputy Director 0.10 -

446 FY19 END FY20 DEPARTMENT DIVISION POSITION TITLE OF YEAR RECOMMENDED HEALTH AND HUMAN SERVICES AGENCY County Health Officer 0.80 1.00 HEALTH AND HUMAN SERVICES AGENCY Deputy Director BH 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Deputy Director ECS 1.00 - HEALTH AND HUMAN SERVICES AGENCY Deputy Director SS 1.00 - HEALTH AND HUMAN SERVICES AGENCY Deputy Director Public Health 1.00 HEALTH AND HUMAN SERVICES AGENCY Deputy Director Public Assistance 1.00 HEALTH AND HUMAN SERVICES AGENCY Deputy Director Adult and Aging 1.00 HEALTH AND HUMAN SERVICES AGENCY Deputy Director Administration 1.00 HEALTH AND HUMAN SERVICES AGENCY Development Services Technician 2.30 2.30 HEALTH AND HUMAN SERVICES AGENCY Division Director Health Services 1.00 HEALTH AND HUMAN SERVICES AGENCY Division Director Human Services 1.00 HEALTH AND HUMAN SERVICES AGENCY Division Director Administration 1.00 HEALTH AND HUMAN SERVICES AGENCY Eligibility Specialist I/II 14.00 14.00 HEALTH AND HUMAN SERVICES AGENCY Eligibility Specialist III 4.00 4.00 HEALTH AND HUMAN SERVICES AGENCY Eligibility Specialist Supervisor 2.00 2.00 HEALTH AND HUMAN SERVICES AGENCY Environmental Health Manager 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Executive Assistant 2.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Fiscal Officer II 1.00 - HEALTH AND HUMAN SERVICES AGENCY Health and Human Services Agency Director 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Kitchen Assistant 0.70 0.70 HEALTH AND HUMAN SERVICES AGENCY Legal Secretary II 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Licensed Vocational Nurse 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Maintenance Worker I/II 3.00 3.00 HEALTH AND HUMAN SERVICES AGENCY Maintenance Worker III 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY MH Aide 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY MH Assistant I 4.00 4.00 HEALTH AND HUMAN SERVICES AGENCY MH Assistant II 4.00 4.00 HEALTH AND HUMAN SERVICES AGENCY MH Assistant III 8.00 8.00 HEALTH AND HUMAN SERVICES AGENCY MH Clinician 10.80 10.80 HEALTH AND HUMAN SERVICES AGENCY Network Administrator II 1.00 - HEALTH AND HUMAN SERVICES AGENCY Nurse Practitioner 0.80 0.80 HEALTH AND HUMAN SERVICES AGENCY Office Assistant II 9.00 9.00 HEALTH AND HUMAN SERVICES AGENCY Office Assistant II (80% perm) 0.80 - HEALTH AND HUMAN SERVICES AGENCY Office Technician Supervisor 2.00 2.00 HEALTH AND HUMAN SERVICES AGENCY Office Technician 6.00 7.00 HEALTH AND HUMAN SERVICES AGENCY On-Call Coordinator (50% perm) 0.50 - HEALTH AND HUMAN SERVICES AGENCY PC Technician 1.00 - HEALTH AND HUMAN SERVICES AGENCY Program Administrator 2.00 HEALTH AND HUMAN SERVICES AGENCY Program Assistant I/II 5.20 5.20 HEALTH AND HUMAN SERVICES AGENCY Program Manager 1.00 2.00 HEALTH AND HUMAN SERVICES AGENCY Program Specialist 2.00 HEALTH AND HUMAN SERVICES AGENCY Psychiatric MH Nurse Practitioner 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Public Health Educator 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Public Health Emergency Response Coord. 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Public Health Nurse I/II 2.60 2.40 HEALTH AND HUMAN SERVICES AGENCY Public Health Nursing Manager 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Registered Environmental Health Specialist 2.00 2.00 HEALTH AND HUMAN SERVICES AGENCY Senior Account Clerk 3.00 3.00 HEALTH AND HUMAN SERVICES AGENCY Senior Administrative Analyst 3.00 5.00 HEALTH AND HUMAN SERVICES AGENCY Senior Environmental Health Specialist 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Senior Nutrition Cook/Site Supervisor 0.80 0.80 HEALTH AND HUMAN SERVICES AGENCY Senior Office Assistant 5.00 6.00 HEALTH AND HUMAN SERVICES AGENCY Services Support Assistant III 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Social Services Aide 4.00 2.00 HEALTH AND HUMAN SERVICES AGENCY Social Worker I/II 6.00 7.00 HEALTH AND HUMAN SERVICES AGENCY Social Worker III 6.00 6.00 HEALTH AND HUMAN SERVICES AGENCY Social Worker IV 7.00 7.00 HEALTH AND HUMAN SERVICES AGENCY Social Worker Supervisor I 3.00 4.00 HEALTH AND HUMAN SERVICES AGENCY Social Worker Supervisor II 7.00 7.00 HEALTH AND HUMAN SERVICES AGENCY Staff Development Coordinator 1.00 1.00 HEALTH AND HUMAN SERVICES AGENCY Staff Services Analyst I/II 6.00 7.00 HEALTH AND HUMAN SERVICES AGENCY System Support Analyst 3.00 3.00 HEALTH AND HUMAN SERVICES AGENCY Transit System Bus Driver 1.60 1.60

TOTAL 457.50 475.90

447