The 2022 Budget including total expenditures of $31,533,994 with a balanced net revenue position of $0, was approved by the Board of Health at the 12/14/21 meeting.

During the year, unexpected expenditures can arise that necessitate a budget amendment. District staff regularly review and forecast revenues and expenditures to accurately capture activities that may impact the fund balance and ensure expenditures remain within the approved appropriation limits. At the Board of Health meeting held on 6/14/22, the 2022 Budget Amendment #1 with expenditures of $28,055,950 and a net revenue position of $449,338, that would increase the unreserved fund balance, was approved.

At the Board of Health meeting held on 10/11/22, authorization was given for the utilization of $1,500,000 of unreserved fund balance for the replacement of vehicles for the Health District’s fleet. The authorization for this item represents an increase to the District’s expenditures in excess of what was previously approved for total appropriations in the 2022 Budget Amendment #1. Board approval is now required for the total appropriations.

For the 2022 Budget Amendment #2, the District needs to adjust its 2022 budgeted appropriation from $28,055,950 of expenditures to $29,141,949. This increase of $1,085,999 of expenditures is partially offset by the net revenue position from the 2022 Budget Amendment #1 of $449,338 and $517,962 in new revenues. The overall impact of the 2022 Budget Amendment #2 is a net expenditure result of $118,701, that will reduce the unreserved fund balance.

Highlights:

Expenditure:

• $1.5M was added to expenditures to fully replace the aging vehicle fleet as previously approved by the Board
• $610K reduction in advertising expenditures in vaccine CARES (21618)
• $390K increase in other professional services expenditures in liquid waste for the records digitization process
• $299K reduction in wages and benefits expenditures due to various minor staffing changes.
• $195K reduction in other professional services expenditures in the food program for records digitization
• $66K increase in temporary employment services expenditures (call center)
• $65K increase in other professional services expenditures in solid waste facilities for records digitization
• $36K increase in temporary employment services expenditures in communications 10070 (call center)

Consistent with Resolution 19-20 and the revised Division of Responsibilities (10/8/19), the Board of Health has authority over the Health District budget.

MOVE TO adopt Res. 22-30 authorizing the 2022 budget amendment #2 as shown in Exhibit A.