FISCAL YEAR
2022/2023
THIRD QUARTER BUDGET REPORT
P
repared by:
EXECUTIVE OFFICE
COUNTY OF RIVERSIDE
STATE OF CALIFORNIA
Fiscal Year 2022/23 Third Quarter Report
May 23, 2023
Members of the Board of Supervisors:
At third quarter, the county’s financial position remains unchanged compared from the midyear report.
While we are showing no change in projected discretionary revenue, our revenues are still anticipated to
be significantly higher than they were at the time of the adopted budget.
General Fund
Projected Year-end Financial Position Fiscal Year 2022/23
As of Third Quarter
($ in Millions)
This report includes several adjustments to department budgets which will increase their departmental
revenue or use of their respective reserves to balance these costs. There are several adjustments totaling
$2.6 million that will reduce general fund contingency from $10 million to $7.4 million.
As of this report, the near-term outlook appears stable, however challenges are looming in years to come.
While we continue to project increased revenues compared to the adopted budget, it should be noted that
the pace of growth is slowing down significantly while costs continue to rise to maintain the status quo, let
alone increase service levels. Additionally, the need to maintain or replace our aging facilities adds
financial pressure, and to begin to address these issues, the Executive Office has been working with
County departments in identifying strategic financial priorities and capital improvement projects. This
initiative will be a continuous effort for our office and the county departments.
I
n closing, I want to thank our departments for their continued efforts to meet the needs of our constituents
while working to build resilient and fiscally sound operations.
IT IS RECOMMENDED that the Board of Supervisors:
Receive and file the Fiscal Year 2022/23 Third Quarter Report and approve the recommendations as set
forth therein.
Respectfully,
J
effrey A. Van Wagenen, Jr.
County Executive Officer
Adopted Budget First Quarter Midyear Third Quarter
$368 $464 $464 $464
1,013 1,076 1,102 1,102
1,013 1,013 1,029 1,029
- 63 73 73
Beginning FY 22/23, Reserves
Discretionary Revenue Less:
Net County Cost
Net Savings from Operations
Transfer to CIP
- (16) - -
Ending FY 2022/23 Reserves $368 $511 $537 $537
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 1
TABLE OF CONTENTS
BUDGET OUTLOOK ......................................................................................................... 2
Discretionary Revenue Projections ............................................................................................ 2
Prop 172 Revenue ....................................................................................................................... 2
Property Taxes ............................................................................................................................. 3
Prop. 172 Public Safety Sales Tax ............................................................................................... 3
Interest Earnings .......................................................................................................................... 4
Long-Range Budget Schedule ................................................................................................... 5
CURRENT BUDGET STATUS .............................................................................................. 6
A
PPROPRIATIONS FOR CONTINGENCY .......................................................................................... 6
SUMMARY
OF BUDGET ADJUSTMENT RECOMMENDATIONS ............................................... 7
F
INANCE & GOVERNMENT SERVICES .......................................................................................... 10
Assessor Clerk-Recorder .......................................................................................................... 10
Auditor Controller ...................................................................................................................... 10
Executive Office ........................................................................................................................ 10
Executive Office – Countywide Oversight Board Reimb Fund .............................................. 12
Executive Office – Court Reporting .......................................................................................... 12
Executive Office - Developer Agreement Fees ..................................................................... 12
H
UMAN SERVICES ..................................................................................................................... 12
Department of Public Social Services...................................................................................... 12
I
NTERNAL SERVICES ................................................................................................................... 13
Facilties Management .............................................................................................................. 13
Human Resources ..................................................................................................................... 15
Riverside County Information Technology .............................................................................. 16
O
FFICE OF ECONOMIC DEVELOPMENT ........................................................................................ 16
Community Facility District (CFD) ............................................................................................ 16
County Service Area ................................................................................................................. 17
P
UBLIC SAFETY ......................................................................................................................... 17
District Attorney ......................................................................................................................... 17
Fire Department ......................................................................................................................... 18
Sheriff .......................................................................................................................................... 18
P
UBLIC WORKS AND COMMUNITY SERVICES ................................................................................ 20
Animal Services ......................................................................................................................... 20
Flood Control and Water Conservation District ...................................................................... 21
Regional Parks and Open Space District ................................................................................ 21
R
EGISTRAR OF VOTERS .............................................................................................................. 22
R
IVERSIDE UNIVERSITY HEALTH SYSTEM ........................................................................................ 22
Public Health (RUHS-PH) ............................................................................................................ 22
RUHS Medical Center (RUHS-MC) ............................................................................................ 23
ATTACHMENT A SUMMARY OF RECOMMENDATIONS
ATTACHMENT B HDL MARCH 2023 ECONOMIC FORECAST
Budget Outlook
2 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
BUDGET OUTLOOK
Discretionary Revenue Projections
Overall, projected discretionary revenue estimates are up $88.4 million from adopted
budget projections. Highlights of the county’s key general-purpose revenues are noted
below.
Prop 172 Revenue
The projected Prop 172 revenue continues with gradual growth mostly due to online shop-
ping strength. This trend is expected to continue through FY 2022/23.
General Fund Projected Discretionary Revenue
(in millions)
Adopted Budget
Current Quarter
Estimate
Variance
Propert
y
Taxes $459.4 $477.6 $18.2
Motor Vehicle In Lieu 325.2 334.5 9.3
RDA Residual Assets 47.8 56.1 8.3
Tax Loss Reserve Overflow 20.0 20.0 -
Fines and Penalties 15.9 16.5 0.6
Sales & Use Taxes 42.9 54.0 11.1
Tobacco Tax 11.5 11.5 -
Documentar
y
Transfer Tax 19.4 20.8 1.4
Franchise Fees 6.9 8.4 1.5
Interest Earnings 11.0 45.0 34.0
Misc. State 4.9
5.0 0.1
Federal In-Lieu 3.5 4.0 0.5
Rebates & Refunds 7.1 6.6 (0.5)
Other (Prior Year & Misc.) 25.8 29.7 3.9
Operatin
g
Transfers In 12.0 12.0 -
Total $1,013.3 $1,101.7 $88.4
Prop 172 Projected Revenue
(in millions)
Adopted Budget
Current Quarter
Estimate
Variance
Prop. 172 Public Safety Sales Tax
$284.1
$297.4 $13.3
Budget Outlook
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 3
Property Taxes
Property tax revenue and motor vehicle fee
revenue received in-lieu of property taxes,
were both budgeted based on 9% growth in
assessed values. Property tax revenue and
motor vehicle in-lieu are up by $18.2 million,
and $9.3 million respectively from the
adopted budget.
Sales and Use Taxes
In this report, the county’s current sales and
use tax projections assume an increase of
$11.1 million from the adopted budget. Most
sales tax categories are still strong. The pro-
jected increase is mostly due to updated pro-
rata factors for the statewide sales tax pool
of revenue. It is anticipated that increases
will start leveling off in FY 2023/24.
Prop. 172 Public Safety Sales Tax
The county’s Prop. 172 public safety sales
tax revenue is affected both by changes in
the overall statewide pool of revenue as
well as changes in the county’s pro rata
share of that pool relative to other partici-
pants.
Due to an increase in the pro rata share of
the statewide pool, the county benefited
greatly. As of this report, HdL Companies
is projecting FY 2022/23 ending revenue to
be $297.4 million, an increase of $13.3 mil-
lion from adopted budget projections.
$0
$100
$200
$300
$400
$500
$600
$700
$800
$900
18/19
19/20
20/21
21/22
22/23
23/24
24/25
25/26
26/27
27/28
Property Taxes & Motor Vehicle In-
lieu (in millions)
Property Taxes Motor Vehicle In-lieu
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
$50
$55
$60
18/19
19/20
20/21
21/22
22/23
23/24
24/25
25/26
26/27
27/28
Sales & Use Tax Revenue
$0
$50
$100
$150
$200
$250
$300
$350
18/19
19/20
20/21
21/22
22/23
23/24
24/25
25/26
26/27
27/28
Prop 172
Revenue Trend
Budget Outlook
4 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
Interest Earnings
The Treasurer’s estimate for FY 2022/23
County General Fund (GF) interest
earnings will remain $45 million. The es-
timate incorporates interest earnings
results for the first three quarters and
other factors such as the projected
General Fund balances in the
Treasurer-Tax Collector’s Pooled
Investment Fund (TPIF), as well as
current and projected levels of interest
rates.
The Federal Open Market Committee
(FOMC) increased the FED funds target
rate range by a quarter of a percent to
4.75% - 5.00% on March 22, 2023. An
additional rate hike is expected within the forecast horizon. The maturity composition of
the TPIF will affect how fast recent rate increases or any additional rate changes translate
to the TPIF earnings. A significant deviation on the expected General Fund balances
would have a strong effect on the actual earnings.
Overall, the risk to the FY 2022/23 earnings estimate is positively biased. Future years
are estimated to taper off. The Treasurer-Tax Collector will continue to monitor the earn-
ings projections and will inform budget staff of any significant changes.
Teeter Tax Losses Reserve Fund (TLRF) Overflow
The Teeter Plan provides for a tax distribution
procedure by which secured roll taxes are dis-
tributed to taxing agencies within the County
included in the Teeter Plan based on the tax
levy, rather than on the basis of actual tax col-
lections. In return, the county retains the ac-
tual taxes received, plus penalties and inter-
est on delinquent taxes. The TLRF captures
revenues and expenditures associated with
the program. Revenue exceeding financing
costs and the necessary tax loss reserve is
discretionary revenue released to the general
fund annually. The annual release is in ac-
cordance with the revenue and taxation code,
and consistent with prudent risk management. The TLRF revenue has remained at $20
million, the same from the adopted budget projections.
$0
$5
$10
$15
$20
$25
$30
18/19
19/20
20/21
21/22
22/23
23/24
24/25
25/26
26/27
27/28
Millions
Actual TLRF Overflow Transfer
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
$50
18/19
19/20
20/21
21/22
22/23
23/24
24/25
25/26
26/27
27/28
General Fund Interest Earnings
Budget Outlook
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 5
Long-Range Budget Schedule
Following are key dates, which remain subject to change as necessary and appropriate:
May 30, 2023 - Clerk of the Board to publish a budget hearing notice stating that
the FY 2023/24 Recommended budget is available to members of the public.
June 12 thru June 13, 2023 (as necessary) - Presentation of the FY 2023/24
Recommended Budget, opening of budget hearings, and approval of the budget.
June 27, 2023 - Approval of FY 2023/24 Adopted Budget
These dates have been coordinated to work with the Board’s approved 2023 meeting
calendar.
Current Status
6 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
CURRENT BUDGET STATUS
APPROPRIATIONS FOR CONTINGENCY
Contingency covers urgent, unforeseeable events such as revenue shortfalls,
unanticipated expenditures, uncorrectable budget overruns and mission-critical issues at
the Board’s discretion. The adopted budget appropriated $20 million for contingency.
This report contains a contingency reduction of $2.6 million. The total net reduction for
the year will be $12.6 million, taking the contingency level to $7.4 million, as summarized
in the table below.
Use of General Fund Appropriations for Contingency
Use of General Fund Appropriations for Contingency
Cost
Adjustment
Revenue
Adjustment
Total
Adjustment
Balance
Available
Adopted Budget Balance: $20,000,000
Adjustments to date:
7/12/22 Item 3.35 Executive Office-Fentanyl awareness outreach/mar-
keting campaign.
288,255
(288,255)
11/1/22 Item 3.21 DPSS-Salary adjustments to selected positions. 1,937,070
(1,937,070)
1st Qtr. Rec #1 EO-General Fund Contributions - Increase County's
share of LAFCO operational costs.
39,732 (39,732)
1
st
Qtr. Rec #3 Executive Office-Increase in legal costs. 184,000 (184,000)
1st Qtr. Rec #5 Treasurer-Tax Collector – Encumbrance from prior
year.
36,574 (36,574)
1st Qtr. Rec #8 Purchasing-Add two positions as part of the depart-
ment's reorganization.
120,000 (120,000)
1
st
Qtr. Rec #11 District Attorney-Encumbrance from prior year. 1,857,340 (1,857,340)
11/29/22 Item 3.40
Public Defender -SB 483 Resentencing Unit. 1,084,065 (1,084,065)
12/6/22 Item 3.3 EO-Add two positions to oversee the implementation
of the initiatives being put in place for Protection of
Vulnerable Children and Adults.
200,000
(200,000)
1/24/23 Item 3.8
A
uditor Controller - Cash over/shortage. 623 (623)
1/24/23 Item 3.39 DPSS-To establish a Workload Management Team
to provide additional temporary staffing.
448,000
(448,000)
2/28/23 Item 3.31 DPSS-CalWORKs assistance caseload increase. 1,250,000
(1,250,000)
4/18/23 Item 3.8 EO-Fireworks Safety & Enforcement Action Plan. 150,000
(150,000)
5/9/23 Item 2.28 Correctional Health - To meet Gray Case Remedial
Plan.
2,347,611
(2,347,611)
Total adjustments as of May 9, 2023 9,943,270 -
(9,943,270) 10,056,730
Actions Recommended in this report:
3
rd
Qtr. Rec #3 EO-To transfer TOT to March JPA per sharing
agreement.
289,228 (289,228)
3
rd
Qtr. Rec #6 EO-To transfer TOT to Code Enforcement. 600,000 (600,000)
3
rd
Qtr. Rec #8 EO-Court Reporting Transcripts payments. 270,000 (270,000)
3
rd
Qtr. Rec #42 Registrar of Voters-Payment for contractual agree-
ment.
1,473,901 (1,473,901)
3
rd
Quarter Report total 2,633,129 (2,633,129)
Total Adjustments to Contingency 12,576,399 (12,576,399)
Contingency balance $7,423,601
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 7
SUMMARY OF BUDGET ADJUSTMENT RECOMMENDATIONS
Rec.
No. Departments Adjustment Description
General
Fund/NCC
Increase in
Estimated
Departmental
Revenues
3
EO - GF Contributions to
Other Funds
Transfer of funds to the March JPA for the TOT
sharing agreement.
$ 289,228
6
EO-GF Contributions to
Other Funds
Transfer of Short-term Rental TOT revenues to
Code Enforcement.
600,000
8 EO – Court Reporting
Increase in requests for court ordered court report-
ing transcripts.
270,000
42 Registrar of Voters
Increase state funds for 75% reimbursement for
payment of election services contractual agreement.
1,473,901 4,421,703
Budget Adjustments
Rec.
No. Departments Adjustment Description
Increase in
Estimated
Departmental
Revenues
Estimated
Use of
Fund
Balance
1 Assessor Clerk-Recorder
Transfer of funds from Conversion to Modernization
Fund.
1,896.373
2 Auditor-Controller
Adjustment to report 3
rd
Quarter Discretionary Reve-
nue projections in financial system.
48,363,905
4 Executive Office
State funds for one-time Alcohol Monitoring profes-
sional services.
300,787
5
EO – Matured Financing
Program
Transfer of rent payments to CIP fund for future
courthouse maintenance projects.
3,000,000
7
EO – Countywide Over-
sight Board
Increase in expenses to be reimbursed by depart-
ment for services.
11,226
9 EO – DA Fees
Transfer of funds to departments for payment or re-
imbursement of authorize DA Fees eligible projects.
175,000
10 DPSS
State and Federal funds for increased IHSS Individ-
ual Provider Services benefit rates.
3,000,000
11 DPSS
State and Federal funds for anticipated increased to
Categorical Assistance services expenses.
6,800,000
12 Facilities Management
Recognition of partial reimbursement received for
Idyllwild Community Center
3.100
13 Facilities Management
Increased revenues to cover rood repairs at Indio
Fairgrounds-Shalimar Building
175,000
14 Facilities Management
Transfer of fund balance to Community and Recrea-
tional Centers department.
347,951
Current Status
8 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
Rec.
No. Departments Adjustment Description
Increase in
Estimated
Departmental
Revenues
Estimated
Use of
Fund
Balance
15 Facilities Management
Transfer of budget between department ID’s – No
impact to budget
N/A
16 Facilities Management
Transfer of funds to commence with improvement
project for Lakeland Village and Perret Park.
157,262
17 Facilities Management
Allocation of ARPA funds for approved projects for
improvements and expansions of Lakeland Village,
Good Hop and Mead Valley Parks/Community Cen-
ters.
2,250,000
18 FM – Real Estate
Increase revenues to commence tenant improve-
ments for Sheriff’s South Corona-Lake Matthews
Office.
4,735,180
19 Human Resources
Increased requests for Employee and Labor relation
services.
700,000
20 Human Resources Increase in Delta Dental PPO claim expenditures. 1,000,000
21 Human Resources
Increase in Local Advantage Plus Dental claim ex-
penditures.
200,000
22 Human Resources Increase in Long-Term Disability claims 1,200,000
23 Human Resources
Increase in Short-Term Disability admin fees and
claims.
30,000
24 Human Resources
Increase in professional services fees for increased
Workers Compensation claim review.
500,000
25
RCIT – Geographical Info
System
Increase in retirement payoffs and software costs. 186,000
26 Information Technology
Increase in costs for the PeopleSoft Financial up-
grade project.
1,600,000
27 CFD Administration
Transfer of CSA Admin funds to establish CFD Ad-
ministration budget.
388,917
28 CFD Administration
Transfer of fund balance from CSA Admin to CFD
Admin.
592,896
29 CSA 149 Road repairs due to storm damage. 70,000
30 District Attorney
Recognize funding from State Asset Forfeiture
funds, Real Estate Fraud and various Auto Insur-
ance Fraud funds.
538,052
31
Fire Protection – Contract
Services
Additional city partner funding for increased county
positions for contract services.
650,000
32 Sheriff
Reallocation of department funding to cover two
emergency Coroner projects.
577,188
33 Sheriff Federal grant funds for purchase of PSEC radios. 186,218
34 Sheriff
Recognize Insurance Proceed revenue from used
vehicle auctions.
1,280,873
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 9
Rec.
No. Departments Adjustment Description
Increase in
Estimated
Departmental
Revenues
Estimated
Use of
Fund
Balance
35 Sheriff
Federal funds for reimbursement of salaries for pa-
trol services.
1,853,264
36 Sheriff
Allocation of CIP funds for the first claims for various
approved projects.
2,116,850
37 Animal Services Increase to insurance and carpool costs. 363,846
38 Flood Control
Increase in staffing costs and software acquisitions
and upgrades.
500,000
39
Parks – MSHCP Reserve
Management
RCA funds for additional patrolling and crowd con-
trol on RCA lands in anticipation for wildflower su-
perbloom.
70,000
40 Parks – Park Residences
Increased costs for unforeseen repairs for the care-
taker residences.
25,000
41
Parks- Park Acq. And Dev.
Fund
Reducing appropriations and estimated revenues
for projects approved for ARPA funds.
(2,500,000)
43 Registrar of Voters
State funds for the mailing of vote-by-mail ballots
services.
2,000,000
44 RUHS – Public Health
Authority to purchase assets and vehicles – No Im-
pact to budget
N/A
45 RUHS
Increase appropriations for Medical Center for Psy-
chiatrist services in accordance with new State cost
report requirements.
35,000,000
All budget adjustment recommendations are shown in attachment A and all position requests are shown in attachment B,
both following the department summaries.
Additional Assets
Rec.
No.
Departments Request
44 RUHS – Public Health 2 Forklifts, 2 medical freezers and laboratory equipment.
Current Status
10 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
F
INANCE
&
G
OVERNMENT
S
ERVICES
Assessor Clerk-Recorder
The County Clerk-Recorder is requesting an appropriation transfer from the Conversion Fund
to Modernization Fund to properly align the department’s expenses with applicable funding
sources.
That the Board of Supervisors approve and direct the Auditor Control-
ler to make budget adjustments to transfer appropriations from the County Clerk-Recorder
Conversion Fund to the Modernization Fund by $1,896,373.
Auditor Controller
Working with the Executive Office it has been determined that the third quarter projections for
discretionary revenue should be updated in the financial system, PeopleSoft to better align
the year-end financial statements. The budget adjustments requested in this report are based
on projections of the Auditor Controller by analyzing three quarters of receipts and projecting
year-end results. These projections are reported in the quarterly reports but have never been
adjusted in the financial system.
In the past, adjustments were not made in the financial system resulting in large variances
from the adopted budget to ending balances. It is now requested to make the adjustments to
align the financial system with the projection in the RIVCOBudget system.
That the Board of Supervisors approve and direct the Auditor-Control-
ler to make budget adjustments increasing estimated revenues for the Auditor Controller by
$48,363,905.
Executive Office
On July 26, 2022, the Board of Supervisors approved a Second Amendment to an agreement
originating in 2007 with March Joint Powers Authority (JPA) for revenue sharing. The JPA is
to receive the sales and use tax and franchise fee revenue collected in the March JPA area
up to $750,000. On top of that, they are to receive transient occupancy tax (TOT) generated
in that area. The Executive Office is requesting a third quarter budget adjustment in the
amount of $289,228 to make the TOT payment to March JPA for the remainder of the year.
These costs are 100% funded through tax revenue generated in the March JPA area.
That the Board of Supervisors approve and direct the Auditor-Control-
ler to make budget adjustments increasing appropriations for the Non-Executive Office Oper-
ations by $289,228 and decreasing appropriations for Appropriations for Contingency by
$289,228.
The Executive Office is requesting a budget adjustment to fund one-time costs of $300,787
for Alcohol Monitoring professional services, which is 100% funded by AB1869 State Reve-
nue. There is no impact to net county cost as a result of the requested budget adjustment.
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 11
That the Board of Supervisors approve and direct the Auditor-Control-
ler to make budget adjustments increasing appropriations and estimated revenues for the
Non-Executive Office Operations by $300,787.
Matured Financing was established to record the transactions of matured or defeased bonds
and financings. The 2002 County of Riverside Taxable Certificates of Participation (2002
COP), and the 2014 County of Riverside Asset Leasing (CORAL) Lease Revenue Bonds are
matured/defeased bonds with lease agreements with the United States of America through
its General Services Administration for the use of the U.S. District Court, and the Bankruptcy
Court respectively. This fund records the revenue from the lease payments of the U.S. District
Court and Bankruptcy Court, and the expenditures associated with leasing the property (ser-
vices, utilities, maintenance, and other obligations) during the lease term.
In order to restrict the lease payments for the expenditures associated with the lease agree-
ment, a budget adjustment is needed to transfer the cash balance of this fund to the Capital
Improvement Fund.
That the Board of Supervisors approve and direct the Auditor-Control-
ler to make budget adjustments increasing appropriations and estimated revenues for River-
side County Executive Office by $3,000,000.
On October 18, 2022, Agenda Item 3.52, Ordinance No. 927.1 - Regulating Short Term Rent-
als and Incorporating by Reference the Abatement and Cost Recovery Procedures of Ordi-
nance No. 725 and Ordinance No. 671.22 - Consolidated Fees for Land Use and Related
Functions, were approved. Ordinance 927.1 is intended to provide additional protection and
safeguards to communities from potential impacts related to Short-Term Rentals. Ordinance
671.1 which increased short term rental application fees is intended to provide an ongoing
funding source for Code Enforcement’s efforts related to Short Term Rental inspections and
management of the program.
As a result, the Executive Office was directed to set aside 50% of the increase in Transient
Occupancy Tax (TOT) generated by Short Term Rentals (using FY2021/22 as a baseline) to
further fund ongoing Code Enforcement activities associated with enforcement of Ordinance
927.1. The Executive Office is currently working with the Office of the Treasurer Tax Collector
to determine the FY2023/24 increase in TOT to support Code Enforcement’s efforts. The
amount is estimated at $600,000, accordingly an increase in NCC is being requested to
properly remit the funds from the general fund to Code Enforcement’s designated fund for
FY2023/24.
That the Board of Supervisors approve and direct the Auditor-Control-
ler to make budget adjustments increasing appropriations for the EO-General Fund Contribu-
tions to Other Funds department and decreasing appropriations for Appropriations for Con-
tingency by $600,000.
Current Status
12 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
Executive Office – Countywide Oversight Board Reimb Fund
The Countywide Oversight Board (COB) of the County of Riverside was formed in 2018 pur-
suant to Health and Safety Code 34179. It was created to oversee the wind-down activities
of the various Successor Agencies throughout the County pursuant to Health and Safety Code
section 34180 and to direct successor agencies in certain other actions pursuant to Health
and Safety Code section 34181. On May 19, 2022, board members of the COB approved the
fiscal year 2022-23 budget. A budget adjustment is needed to bring the original budgeted
amounts to the approved budget.
That the Board of Supervisors approve and direct the Auditor-Control-
ler to make budget adjustments increasing appropriations and estimated revenues for the
Countywide Oversight Board by $11,226.
Executive Office – Court Reporting
The Executive Office Court Reporter Transcripts Department ID has experienced an unantic-
ipated increase in the requests for court ordered court reporter transcripts. The Executive
Office is requesting NCC of $270,000 to cover the anticipated transcribing services costs for
the remainder of the fiscal year.
That the Board of Supervisors approve and direct the Auditor-Control-
lers to make budget adjustments increasing appropriations by $270,000 for the Non-Executive
Office Operations and decreasing appropriations for Appropriations for Contingency by
$270,000.
Executive Office - Developer Agreement Fees
Developer Agreements (DA) are legal contracts between the County and a developer pursu-
ant to Government Code section 65864 et seq. DA fees are no longer collected by the County.
However, in order to spend the remaining balance in the fund, a budget adjustment is needed
to process payments and reimbursements to other County departments for the various pro-
jects authorized by the Board of Supervisors that are funded by DA fees.
That the Board of Supervisors approve and direct the Auditor-Control-
ler to make budget adjustments increasing appropriations for the Mitigation Project Operation
by $175,000.
H
UMAN
S
ERVICES
Department of Public Social Services
The In-Home Supportive Services (IHSS) Individual Providers (IP) Services under the Depart-
ment of Public Social Services (DPSS) is projecting expenditures to be over the adopted
budget by $3,000,000. The increase is related to the new approved MOU agreement with
United Domestic Workers Union (UDW), which increased the health benefits contribution from
$0.57 per hour to $0.71 per hour and increased the life insurance to $0.03 per hour effective
May 2023. The increases in the MOU were approved by the Board of Supervisors on February
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 13
28, 2023 (item 3.25) and DPSS also received confirmation that the State approved the in-
creases.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Department of Public Social Services – Mandated Client Services by $3,000,000.
The Department of Public Social Services anticipates an increase in categorical assistance
expenditures through the current fiscal year in the amount of $6,800,000. The Foster Care,
Emergency Assistance and Adoptions Assistance program expenditures are projected to be
over the adopted budget by approximately $3,500,000. In addition, KinGap, CAPI and ARC
assistance payment are projected to exceed the budgeted amounts by approximately
$3,300,000 combined due to an increase in caseloads.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Department of Public Social Services-Categorical Aid by $6,800,000.
I
NTERNAL
S
ERVICES
Facilties Management
The Facilities Management Community and Recreational Centers Division commenced a
Community Center Operation Agreement by and between the County of Riverside and Idyll-
wild Community Center. The agreement allows Idyllwild Community Center to use the facility
as a Community Center. Operator’s Reimbursement Fund for Idyllwild Community Center is
$180,000 annually. Due to a partial reimbursement in FY 21/22, the Community Center
Budget will have an excess of revenue in FY 22/23. A budget adjustment is requested to
increase appropriations for Contributions from Other County Funds and Project Cost Ex-
pense.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Facilities Management - Community and Recreational Centers by $3,100.
The Facilities Management Community and Recreational Centers Division commenced im-
provement Projects at the Indio Fairgrounds-Shalimar Building for Roof Repairs. A budget
adjustment is requested to increase appropriations for Interfund Expense-Building Improve-
ments Projects.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and increasing estimated reve-
nue for the Facilities Management - Community and Recreational Centers by $175,000.
To consolidate Facilities Management Department ID’s, Facilities Management combined de-
partment ID 7201400000 - FM-Desert Expo with department ID 7201300000 FM-Community
and Recreational Centers. To inactivate fund and department ID for Desert Expo a budget
Current Status
14 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
adjustment is being requested to transfer balance back to the general fund.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations for the Facilities Management -
Desert Expo Center by $347,951.
In an effort to consolidate community and recreational centers into on Department ID, Facili-
ties Management is closing the Desert Expo department ID 7201400000 and transferring NCC
allocation to the FM-Community and Recreational Centers department ID 7201300000. The
budget adjustment is to decrease the contributions from other county funds and to the inactive
Desert Expo special revenue fund.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments decreasing appropriations for Contribution to Other Funds
by $1,444,500 and decreasing estimated revenues for Facilities Management - Community
and Recreational Centers by $1,444,500.
The Facilities Management Lakeland Village Recreational Centers Division commenced im-
provement Projects at Lakeland Village and Perret Park including gate and fence repair, con-
crete pads for trash cans, shade structures, and sidewalk repairs. A budget adjustment to
transfer revenues from Community and Recreational Centers will cover the improvement
costs associated with the budget adjustment requesting an increase to revenues and appro-
priations for Interfund Exp-Bldg. Improvements to Lakeland Village Recreational Centers.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Facilities Management Community and Recreational Centers by $157,262 and increasing ap-
propriations and estimated revenues for the Facilities Management Lakeland Village Recrea-
tional Centers by $157,262.
Facilities Management Pass-Thru Department commenced projects related to improvements
and expansions at the Lakeland Village, Good Hope and Mead Valley Parks/Community Cen-
ters under the Neighborhood Revitalization ARPA funding category. Based on Board Item 3.2
on 12/13/22, Facilities Management is authorized to increase appropriations and revenues
from the approved ARPA Funding.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Facilities Management Pass-Thru by $2,250,000.
Facilities Management Real Estate Division commenced tenant improvement project at the
new Sheriff’s South Corona-Lake Mathews Office, including full interior improvements and
adding an interrogation room. A budget adjustment is requested to increase appropriations
for Tenant Improvements.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenue for the
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 15
Facilities Management - Real Estate by $4,735,180.
Human Resources
Human Resources has experienced multiple requests from varying internal County depart-
ments for increased additional arbitration, professional services, and training materials.
Employee Relations and Labor Relations have seen an overall increase in costs as compared
to this time last fiscal year. Arbitration Services expenditures will be monitored for further ac-
tivity and trending analysis, currently requesting a budget adjustment to increase revenue and
expenditures as it relates to arbitration services and learning development subscriptions. To
assist RUHS with fully expending grant funding, Human Resources Learning & Organizational
Development has procured for additional licenses which require an amendment to the current
agreement, not previously budgeted
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for Hu-
man Resources by $700,000.
HR-Delta Dental PPO budget is performing higher than expected for this point in the fiscal
year at 95%. Claims expenditures are higher than member premium collections. This program
offered premium price reductions and increased benefits to all members, causing a quarterly
budget adjustment to ensure enough appropriations to expense current year projected costs.
This program is currently utilizing accumulated fund balance reserves to cover operations.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations for Human Resources – Delta
Dental PPO by $1,000,000.
HR-Local Advantage Plus Dental budget is performing higher than expected for this point in
the fiscal year at 82%. Claims expenditures are higher than member premium collections.
This program offered premium price reductions and increased benefits to all members, caus-
ing a quarterly budget adjustment to ensure enough appropriations to expense current year
projected costs. This program is currently utilizing unrestricted reserves to cover operations.
That the Board Supervisors approve and direct the Auditor-Controller
to make budget adjustment increasing appropriations for Human Resources- Local Ad-
vantage Plus Dental by $200,000.
HR-LTD Disability Insurance budget is trending higher according to expectations (91%). LTD
claims are higher this year than the same time last fiscal year causing the need for additional
appropriations to ensure adequate funding. On January 1, 2023, a rate adjustment caused
an anticipated increase in revenue for the residual of the fiscal year, while recent union nego-
tiations and reclassing specific County positions to different disability categories has caused
overspending in this fund.
That the Board of Supervisors approve and direct the Auditor-Con-
Current Status
16 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
troller to make budget adjustments increasing appropriations and estimated revenues for Hu-
man Resources- Long Term Disability Insurance by $1,200,000.
HR-STD Disability Insurance budget is trending higher than expectations (80%). STD Insur-
ance admin fees and claims projecting higher than expected, while recent union negotiations
and reclassing specific County positions to different disability categories has caused over-
spending in this fund.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for Hu-
man Resources-STD Disability Insurance by $30,000.
HR Workers Compensation experienced an increase in Workers Comp claims resulting in
increased professional services for the claim review process. Currently, Professional Services
has spent $715,000 compared to $43,000, this time last fiscal year 03/31/2022. This program
is currently utilizing unrestricted reserves to cover operations.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustment increasing appropriations for Human Resources-Workers
Compensation by $500,000.
Riverside County Information Technology
RCIT anticipates exceeding appropriations due to an increase in retirement payoffs and Soft-
ware increases. These increases will be offset using the restricted fund balance. RCIT antic-
ipates exceeding appropriations due to an increase in software, mainly the PeopleSoft Finan-
cial upgrade to version 9.2. The increase will be offset by Capital Asset Reserve funding.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make the budget adjustments increasing appropriations for the RCIT-Geographical
Information System Fund by $186,000.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make the budget adjustments increasing appropriations for Riverside County Infor-
mation Technology by $1,600,000.
O
FFICE OF
E
CONOMIC
D
EVELOPMENT
Community Facility District (CFD)
CFD Administration Fund 20605-991000 is a newly created fund intended to track CFD ad-
ministrative revenue, expense, and cash separately from the CSA Administration budget unit.
This proposed adjustment will create the remaining current year budget for CFD Admin Fund
20605.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Community Facility District Administration by $388,917.
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 17
County Service Area
CSA Administration Fund 23010-915202 requires appropriations increase of $592,896 to
cover a one-time transfer of Community Facilities District (CFD) administration funds previ-
ously received in the CSA Administration budget unit. In February 2023, new CFD Admin-
istration Fund 20605 was created to better track CFD revenues collected at various points
during establishment of CFDs, and expenditures incurred during administration of the various
CFD budget units. This one-time transfer will move administrative funds currently held as fund
balance within the CSA Administration budget unit to the newly created CFD Administration
fund.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations for CSA Administration and es-
timated revenues for the Community Facility District Administration by $592,896.
County Service Area 149 – Wine Country
CSA 149 requires budget adjustment to increase appropriations by $70,000 to cover road
repairs due to damage caused by recent rainstorms.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations for CSA 149 by $70,000.
P
UBLIC
S
AFETY
District Attorney
The District Attorney’s Office is requesting a net increase in appropriations and estimated
revenues of $538,052 in the third quarter report as result of various state, federal and other
restricted resources. There is no impact to the net county cost as a result of the following
adjustments:
Fund 11019 DA Vehicle Theft Allocation – Net Increase of $170,000
The Department anticipates increased personnel effort(s) to address Vehicle Theft and this
adjustment simply provides the additional funding to continue to perform and reimburse for
the work. This effort is funded by vehicle license fees and this entry makes the funds available
to spend from the restricted sub fund.
Fund 11041 Real Estate Fraud Prosecution – Net Increase of $205,000
The Real Estate Fraud sub fund is made available to investigate and prosecute victims of
property crimes and is funded by County filing fees. This adjustment makes additional funding
available for additional staffing needs this year.
Fund 11118 Auto Insurance Fraud – Net Increase of $70,159
Current Status
18 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
The Auto Insurance Fraud subfund is made available by the California Dept of Insurance. This
entry is to increase the original budget to match the additional funds awarded to the depart-
ment after the original award was made. This was as a result of the approval of rollover funding
from the California Dept. of Insurance.
Fund 11156 Auto Insurance Fraud Urban – Net Increase of $54,224
The Auto Insurance Fraud-Urban sub fund is made available by the California Dept of Insur-
ance. This entry is to increase the original budget to match the additional funds awarded to
the department after the original award was made. This was as a result of the approval of
rollover funding from the California Dept. of Insurance.
Fund 11158 Workers Compensation Insurance Fraud – Net Increase of $38,669
The Workers Compensation Insurance sub fund is made available by the California Dept of
Insurance. This entry is to increase the original budget to match the additional funds awarded
to the department after the original award was made. This was as a result of the approval of
rollover funding from the California Dept. of Insurance.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
District Attorney by $538,052.
Fire Department
The Fire Department will meet its NCC budgetary targets for FY 2022/23. The Department
requests a budget adjustment related to our city partner contracts. Over the course of the
fiscal year, several of our city partners funded additional county positions a part of their fire
contract services. The Department is requesting a budget adjustment for the expense and
funding of these additional positions. The Fire Department will meet its NCC budgetary tar-
gets for FY 2022/23.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Fire Protection Contract Services by $650,000.
Sheriff
The Sheriff Support Division is requesting a budget transfer between orgs to cover additional
costs for the Coroner and CAC divisions. This request will not impact the department net
county cost as a result of the following adjustments:
Sheriff’s Department- CAC 060 – Net Increase of $121,024
Riverside County Sheriff’s Department provides safety to all occupants of the Riverside
County Administrative Center, including the Board of Supervisors, elected officials, county
employees, and members of the public. The contract for private security guards within the
building had a mid-year rate increase.
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 19
Sheriff’s Coroner 100 – Net Increase of $456,164
The Riverside County Sheriff’s Coroner Division is requesting a budget adjustment to move
appropriations to cover two emergency projects. The morgue refrigeration unit is failing and
requires a complete system replacement. The second project is the replacement of an indus-
trial power switch supplying power to critical areas of the Coroner East building.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations for the Sheriff Department by
$577,188.
The Riverside County Sheriff’s Patrol Division is requesting a budget adjustment in the
amount of $186,218 for the purchase of PSEC radios funded by the Homeland Security OES
Grant. This grant was accepted by the Riverside County Board of Supervisors on M.O. 3.25
(9/21/21), a portion of these funds were spent on PSEC’s ISSI Connection to San Bernardino
County and CalOES has approved that the remaining $186,218 to be used by the division to
purchase new PSEC radios.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Sheriff Department-Patrol by $186,218.
The Riverside County Sheriff’s Patrol Division is requesting a budget adjustment in the
amount of $1,280,873 to recognize Insurance Proceed revenue received from used vehicle
auctions. This revenue has posted to the division and offsets the costs to maintain and replace
the division’s fleet.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Sheriff Department-Patrol by $1,280,873.
The DOJ State Criminal Alien Assistance Program reimbursement was delayed for the previ-
ous year due to the change in presidential administration. The program reimburses a portion
of salaries to the county for incarcerating certain convicted undocumented aliens.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Sheriff Department-Corrections by $1,853,264.
The Riverside County Sheriff’s Department for various divisions is requesting a net increase
in appropriations and estimated revenues of $2,211,685 as a result of claims for Capital Im-
provement Program (CIP) Fund reimbursements as approved by the BOS on M.O. 3.24
(4/4/23). Claims were submitted to the Executive Office for posted expenses on approved
CIP projects. There is no impact to the net county cost as a result of the following adjustments:
Sheriff’s Support 020 – Net Increase of $249,830
Current Status
20 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
The Riverside County Sherriff Support Division is requesting a budget adjustment for the first
monthly claim for Capital Improvement Program (CIP) Fund reimbursement.
Sheriff’s Patrol 030 – Net Increase of $322,967
The Riverside County Sherriff Patrol Division is requesting a budget adjustment for the first
monthly claim for Capital Improvement Program (CIP) Fund reimbursement.
Sheriff’s Correction 040 – Net Increase of $1,570,226
The Riverside County Sheriff’s Correction Division is requesting a budget adjustment in for
the first monthly claim for Capital Improvement Program (CIP) Fund reimbursement.
An additional $3,356,264 in appropriations will be needed for project expenses that will occur
before the end of the fiscal year. A claim will be summited for the additional expenses when
actual costs occur. The request to move $3,356,264 from Appropriation 1 to Appropriation 4
will allow purchase orders to be issued to continue our Department’s CIP projects.
Sheriff’s Ben Clark Training Center 070 – Net Increase of $40,778
The Riverside County Sheriff’s Ben Clark Training Center Division is requesting a budget ad-
justment for the first monthly claim for Capital Improvement Program (CIP) Fund reimburse-
ment.
Sheriff’s Coroner 100 – Net Increase of $27,884
The Riverside County Sheriff’s Coroners Division is requesting a budget adjustment for the
first monthly claim for Capital Improvement Program (CIP) Fund.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Sheriff Department by $2,211,685.
P
UBLIC
W
ORKS AND
C
OMMUNITY
S
ERVICES
Animal Services
Riverside County Department of Animal Services is currently operating within the approved
budget. The department is requesting two budget adjustments as follows:
The first adjustment will move appropriations from the Programs budget to the Administration
budget in the amount of $165,000. This appropriation transfer covers the shortages created
at the beginning of the fiscal year as Animal Services moved several positions from the Pro-
grams budget – 4202600000 and placed the expenses in the Administration budget –
4201600000.
The second budget adjustment will increase appropriations and estimated revenue in all three
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 21
departmental budgets by $363,846. The increase will help cover higher than anticipated in-
surance and carpool costs.
That the Board approve and direct the Auditor-Controller to make
budget adjustments increasing appropriations and estimated revenues for the Animal Ser-
vices Department by $363,846.
Flood Control and Water Conservation District
The requested budget adjustment will increase appropriations within the Flood Control and
Water Conservation District Data Processing Fund 48080. The adjustment is necessary for
the District to accommodate increased salaries and benefits costs associated with an increase
in staffing and unanticipated costs associated with software acquisitions and upgrades.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations for the Flood Control and Water
Conservation District – Data Processing Fund by $500,000.
Regional Parks and Open Space District
The District’s MSHCP Reserve Management program was approved funding from RCA for
additional patrolling and crowd control at RCA lands in anticipation of wildflower superbloom.
A budget increase is needed to reflect the approved funding.
That the Board of Supervisors approve and direct the Auditor Con-
troller to increase appropriations and estimated revenues for the Regional Park and Open
Space District-MSHCP Reserve Management by $70,000.
The Park Residences fund is used to maintain, repair and improve caretaker residences at
our park sites. A budget increase is required to finish the tenant improvements needed for the
residences to be ready for occupancy. This will also cover any unforeseen repairs for the
remainder of the year.
That the Board of Supervisors approve and direct the Auditor Con-
troller to increase appropriations for the Regional Park and Open Space District-Park Resi-
dences Utilities and Maintenance by $25,000.
During the budget development for FY2022-23, the District budgeted for American Rescue
Plan Act (ARPA) projects in our capital improvement fund 33120 as project costs will be re-
imbursed through the ARPA fund 21735. However, in October 2022, the Executive Office
established a budget for Parks within the ARPA fund for all our approved projects. The District
is requesting a budget decrease in fund 33120 for the remainder of the year.
That the Board of Supervisors approve and direct the Auditor Con-
troller to make budget adjustments for the Regional Park and Open Space District – Park Acq.
And Dev. DIF Fund by $2,500,000.
Current Status
22 Fiscal Year 2022/23 Third Quarter Budget Report County of Riverside
R
EGISTRAR OF
V
OTERS
The Registrar of Voters is requesting a budget adjustment to increase both expenditures and
revenue to cover contract payments for election services and will meet the State reimburse-
ment cutoff date. The State of California will reimburse 75% of the election services contract.
The department is requesting additional NCC from the general fund contingency for the 25%
portion that will not be reimbursed by the State of California.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations by $5,895,604 and estimated
revenues by $4,421,703 for the Registrar of Voters and decreasing appropriations for Appro-
priations for Contingency by $1,473,901.
In addition, the Registrar of Voters is requesting a budget adjustment to cover expenses re-
lated to mailing all voters the vote-by-mail ballots. The State of California will reimburse 100%
of the costs by the end of the fiscal year.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to make budget adjustments increasing appropriations and estimated revenues for the
Registrar of Voters by $2,000,000.
R
IVERSIDE
U
NIVERSITY
H
EALTH
S
YSTEM
Public Health (RUHS-PH)
Since January 2020, RUHS-Public Health has led the COVID-19 response efforts. As we are
now in the recovery phase, with the federal Public Health Emergency to expire in May 2023,
we are in a better position to transition away from the emergency phase, ensuring our County
becomes more resilient to any future emergencies and/or challenges. Addressing COVID-19
remains a public health priority; however, our focus will be on improving standards of care
and services for the constituents of Riverside County. The department is closely monitoring
all expenditures and anticipates ending the fiscal year within budget targets.
A budget adjustment is requested to increase budget capacity for the purchase of equipment
for the RUHS-PH Laboratory to test for pathogens like SARS-CoV2 and other emerging dis-
eases to provide surveillance and detect outbreaks in the community and for two (2) large
medical freezers to increase storage capacity of specimens and reagents for SARS-CoV2
testing.
In addition, the department requests to increase budget capacity for the purchase of two (2)
forklifts for the RUHS-PH Warehouses. One forklift will be replacing a recently retired aging
asset and the other additional forklift is needed due to the increased workload and demand of
the warehouse operations.
That the Board of Supervisors 1) approve and direct the Auditor-Con-
troller to make budget adjustments for RUHS-Public Health by $297,000 and 2) approve and
Current Status
County of Riverside Fiscal Year 2022/23 Third Quarter Budget Report 23
authorize the purchase of two forklifts.
RUHS Medical Center (RUHS-MC)
The requested budget adjustment will increase appropriation two within the Riverside Univer-
sity Health System Medical Center – department 4300100000, fund 40050. The adjustment
is necessary to transition expenditures related to psychiatrists from RUHS Behavioral Health
to the Medical Center in accordance with new State cost report requirements. No additional
expenditures, revenue, or NCC are required.
That the Board of Supervisors approve and direct the Auditor-Con-
troller to increase appropriations and estimated revenues for the RUHS by $35,000,000.
Fund Dept ID Account Amount
11076 1200200000 County Clerk-Recorder 523230 Miscellaneous Expense 1,896,373
11076 1200200000 County Clerk-Recorder 370100 Unassigned Fund Balance (1,896,373)
11077 1200200000 County Clerk-Recorder 523230 Miscellaneous Expense (1,896,373)
11077 1200200000 County Clerk-Recorder 370100 Unassigned Fund Balance 1,896,373
Fund Dept ID
Account Amount
10000 1300100000 Auditor-Controller 700020 Prop Tax Current Secured 5,941,859
10000 1300100000 Auditor-Controller 701020 Prop Tax Current Unsecured 1,198,177
10000 1300100000 Auditor-Controller 704000 Prop Tax Current Supplemental 2,522,300
10000 1300100000 Auditor-Controller 705000 Prop Tax Prior Supplemental (649,354)
10000 1300100000 Auditor-Controller 710020 Sales & Use Taxes 11,124,760
10000 1300100000 Auditor-Controller 714000 Non Commn Aircraft (64,578)
10000 1300100000 Auditor-Controller 715070 RDV Prty Tax, LMIH Resdul Asts 8,274,755
10000 1300100000 Auditor-Controller 750200 CA-Motor Vehicle In-Lieu Tax 9,788,940
10000 1300100000 Auditor-Controller 752800 CA-Homeowners Tax Relief (17,948)
10000 1300100000 Auditor-Controller 752820 CA-Suppl Homeowners Tax Relief 17,991
10000 1300100000 Auditor-Controller 753620 CA-Mandate Reimbursement 63,689
10000 1300100000 Auditor-Controller 764500 Federal In Lieu Taxes 532,566
10000 1300100000 Auditor-Controller 781000 Contractual Revenue-RDV 9,020,360
10000 1300100000 Auditor-Controller 781100 El Sobrante Land Fill 428,379
10000 1300100000 Auditor-Controller 781140 Unclaimed Money 152,031
10000 1300100000 Auditor-Controller 781170 Restitution 29,978
10000 1300100000 Auditor-Controller 370100 Unassigned Fund Balance 48,363,905
Fund Dept ID Account Amount
10000 1102900000 Non-EO Operations 536200 Contrib To Other Non-Co Agcy 289,228
10000 1102900000 Non-EO Operations 370100 Unassigned Fund Balance (289,228)
10000 1109000000 Approp For Contingency-General 581000 Approp For Contingencies (289,228)
10000 1109000000 Approp For Contingency-General 370100 Unassigned Fund Balance 289,228
Fund Dept ID Account Amount
10000 1102900000 Non-EO Operations 525440 Professional Services 300,787
10000 1102900000 Non-EO Operations 755850 CA - AB 1869 Backfill 300,787
Fund Dept ID Account Amount
10000 1110000000 RiversideCnty Executive Office 551100 Contribution To Other Funds 3,000,000
10000 1110000000 RiversideCnty Executive Office 741300 Lease To Non-County Agency 3,000,000
Attachment A Summary of Recommendations
Recommendation 1: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments to transfer appropriations from the County Clerk-Recorder Conversion Fund to the Modernization Fund by
$1,896,373.
Recommendation 2: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing estimated revenues for the Auditor-Controller by $48,363,905.
Recommendation 3: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for the Non-Executive Office Operations by $289,228 and decreasing
appropriations for Appropriations for Contingency by $289,228.
Recommendation 4: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Non-Executive Office Operations by $300,787.
Recommendation 5: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for Riverside County Executive Office by $3,000,000.
A-1
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
10000 1101000000 Contribution To Other Funds 551100 Contribution To Other Funds 600,000
10000 1101000000 Contribution To Other Funds 370100 Unassigned Fund Balance (600,000)
10000 1109000000 Approp For Contingency-General 581000 Approp For Contingencies (600,000)
10000 1109000000 Approp For Contingency-General 370100 Unassigned Fund Balance 600,000
Fund Dept ID Account Amount
11186 1111200000 Countywide OB Reimb Fund 523350 Administrative Expense 3,515
11186 1111200000 Countywide OB Reimb Fund 525020 Legal Services (4,000)
11186 1111200000 Countywide OB Reimb Fund 525500 Salary/Benefit Reimbursement 11,711
11186 1111200000 Countywide OB Reimb Fund 777520 Reimbursement For Services 11,226
Fund Dept ID Account Amount
10000 1104300000 Court Reporting Transcripts 524720 Court Reporter Fees 270,000
10000 1104300000 Court Reporting Transcripts 370100 Unassigned Fund Balance (270,000)
10000 1109000000 Approp For Contingency-General 581000 Approp For Contingencies (270,000)
10000 1109000000 Approp For Contingency-General 370100 Unassigned Fund Balance 270,000
Fund Dept ID Account Amount
30500 1103500000 Mitigation Project Operation 551100 Contribution To Other Funds 175,000
30500 1103500000 Mitigation Project Operation 322103 Rst For Capital Project subfunds (175,000)
Fund Dept ID Account Amount
10000 5100200000 Mandated Client Services 530440 Client Services 3,000,000
10000 5100200000 Mandated Client Services 750700 CA-Public Asst Program 1,300,000
10000 5100200000 Mandated Client Services 761000 Fed-Publ Assistance Programs 1,700,000
Fund Dept ID Account Amount
10000 5100300000 Categorical Aid 530480 Categorical Assistance 6,800,000
10000 5100300000 Categorical Aid 750700 CA-Public Asst Program 2,000,000
10000 5100300000 Categorical Aid 750740 CA-DPSS Realignment 2,500,000
10000 5100300000 Categorical Aid 761000 Fed-Publ Assistance Programs 2,300,000
Recommendation 11: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Department of Public Social Services-Categorical
Aid by $6,800,000.
Recommendation 6: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for the EO-General Fund Contributions to Other Funds department and decreasing
appropriations for Appropriations for Contingency by $600,000.
Recommendation 7: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Countywide Oversight Board by $11,226.
Recommendation 8: That the Board of Supervisors approve and direct the Auditor-Controllers to make budget ad-
justments increasing appropriations by $270,000 for the Non-Executive Office Operations and decreasing appropriations
for Appropriations for Contingency by $270,000.
Recommendation 9: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for the Mitigation Project Operation by $175,000.
Recommendation 10: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Department of Public Social Services – Mandated
Client Services by $3,000,000.
A-2
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
10000 7201300000 FM-Community & Rec. Centers 528500 Project Cost Expense 3,100
10000 7201300000 FM-Community & Rec. Centers 790600 Contrib Fr Other County Funds 3,100
Fund Dept ID Account Amount
10000 7201300000 FM-Community & Rec. Centers 537320 Interfnd Exp-Improvements Bldg 175,000
10000 7201300000 FM-Community & Rec. Centers 741000 Rents 175,000
Fund Dept ID Account Amount
22200 7201400000 FM-Desert Expo Center 521420 Maint-Field Equipment 85
22200 7201400000 FM-Desert Expo Center 522310 Maint-Building and Improvement 20
22200 7201400000 FM-Desert Expo Center 522320 Maint-Grounds 310
22200 7201400000 FM-Desert Expo Center 551000 Operating Transfers-Out 347,536
22200 7201400000 FM-Desert Expo Center 350100 AFB For Program Money (347,951)
Fund Dept ID Account Amount
10000 1101000000 Contribution To Other Funds 551100 Contribution To Other Funds (1,444,500)
10000 1101000000 Contribution To Other Funds 370100 Unassigned Fund Balance 1,444,500
10000 7201300000 FM-Community & Rec. Centers 790600 Contrib Fr Other County Funds (1,444,500)
10000 7201300000 FM-Community & Rec. Centers 370100 Unassigned Fund Balance (1,444,500)
Fund Dept ID Account Amount
10000 7201300000 FM-Community & Rec. Centers 551100 Contribution To Other Funds 157,262
10000 7201300000 FM-Community & Rec. Centers 790600 Contrib Fr Other County Funds 157,262
21830 7201200000 FM-Lakeland Village Rec. Ctrs 525320 Security Guard Services 16,000
21830 7201200000 FM-Lakeland Village Rec. Ctrs 537320 Interfnd Exp-Improvements Bldg 141,262
21830 7201200000 FM-Lakeland Village Rec. Ctrs 790600 Contrib Fr Other County Funds 157,262
Fund Dept ID Account Amount
21735 7200800000 FM-Department Pass-Thru 528500 Project Cost Expense 250,000
21735 7200800000 FM-Department Pass-Thru 542040 Buildings-Capital Projects 2,000,000
21735 7200800000 FM-Department Pass-Thru 763520 Fed-American Rescue Plan Act 2,250,000
Recommendation 12: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Facilities Management Community and
Recreational Centers by $3,100.
Recommendation 13: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and increasing estimated revenue for the Facilities Management Community and
Recreational Centers by $175,000.
Recommendation 14: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for the Facilities Management - Desert Expo Center by $347,951.
Recommendation 15: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments decreasing appropriations for Contribution to Other Funds by $1,444,500 and decreasing estimated revenues
for Facilities Management - Community and Recreational Centers by $1,444,500.
Recommendation 16: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Facilities Management Community and
Recreational Centers by $157,262 and increasing appropriations and estimated revenues for the Facilities Management
Lakeland Village Recreational Centers by $157,262.
Recommendation 17: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Facilities Management Pass-Thru by $2,250,000.
A-3
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
47220 7200400000 FM-Real Estate 522410 Maint-Tenant Improvement 4,735,180
47220 7200400000 FM-Real Estate 781360 Other Misc Revenue 4,735,180
Fund Dept ID Account
Amount
10000 1130100000 Human Resources 525440 Professional Services 400,000
10000 1130100000 Human Resources 527860 Training-Materials 300,000
10000 1130100000 Human Resources 778280 Interfnd -Reimb For Service 400,000
10000 1130100000 Human Resources 778340 Interfnd -Training 300,000
Fund Dept ID Account Amount
45860 1130600000 Delta Dental PPO 534240 Dental Claims 1,000,000
45860 1130600000 Delta Dental PPO 380100 Unrestricted Net Assets (1,000,000)
Fund Dept ID Account Amount
45900 1132600000 Local Advantage Plus Dental 534240 Dental Claims 200,000
45900 1132600000 Local Advantage Plus Dental 380100 Unrestricted Net Assets (200,000)
Fund
Dept ID Account Amount
45980 1131400000 Long Term Disability Insurance 520940 Insurance-Other 1,200,000
45980 1131400000 Long Term Disability Insurance 781220 Contributions & Donations 1,200,000
Fund Dept ID
Account Amount
46060 1131200000 STD Disability Insurance 525440 Professional Services 15,000
46060 1131200000 STD Disability Insurance 534260 Disability Claims 15,000
46060 1131200000 STD Disability Insurance 781220 Contributions & Donations 30,000
Fund Dept ID Account Amount
46100 1130800000 Workers Compensation 525440 Professional Services 500,000
46100 1130800000 Workers Compensation 380100 Unrestricted Net Assets (500,000)
Recommendation 24: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustment increasing appropriations for Human Resources-Workers Compensation by $500,000.
Recommendation 23: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for Human Resources-STD Disability Insurance by
$30,000.
Recommendation 18: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenue for the Facilities Management - Real Estate by $4,735,180.
Recommendation 19: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for Human Resources by $700,000.
Recommendation 20: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for Human Resources – Delta Dental PPO by $1,000,000.
Recommendation 21: That the Board Supervisors approve and direct the Auditor-Controller to make budget adjustment
increasing appropriations for Human Resources- Local Advantage Plus Dental by $200,000.
Recommendation 22: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for Human Resources- Long Term Disability Insurance by
$1,200,000.
A-4
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
22570 7400900000 RCIT Geographical Info System 510200 Payoff Permanent-Seasonal 71,000
22570 7400900000 RCIT Geographical Info System 521640 Maint-Software 115,000
22570 7400900000 RCIT Geographical Info System 321101 Restricted Program Money (186,000)
Fund Dept ID Account Amount
45500 7400100000 Information Technology 521640 Maint-Software 1,600,000
45500 7400100000 Information Technology 313300 Restricted Net Assets (1,600,000)
Fund Dept ID Account Amount
20605 991000 CFD Administration 525440 Professional Services 102,300
20605 991000 CFD Administration 537020 Interfnd Exp-Legal Services 23,000
20605 991000 CFD Administration 537080 Interfnd Exp-Miscellaneous 1,000
20605 991000 CFD Administration 537180 Interfnd Exp-Salary Reimb 7,500
20605 991000 CFD Administration 551000 Operating Transfers-Out 255,117
20605 991000 CFD Administration 772230 Charges for Admin Services 282,920
20605 991000 CFD Administration 778280 Interfnd -Reimb For Service 105,997
Fund
Dept ID Account Amount
20605 991000 CFD Administration 790500 Operating Transfer-In 592,896
20605 991000 CFD Administration 321101 Restricted Program Money 592,896
23010 915202 CSA Administration Operating 551000 Operating Transfers-Out 592,896
23010 915202 CSA Administration Operating 321101 Restricted Program Money (592,896)
Fund Dept ID Account Amount
24600 914901 Csa 149 537160 Interfnd Exp-Road Maint Gradng 70,000
24600 914901 Csa 149 321101 Restricted Program Money (70,000)
Recommendation 25: That the Board of Supervisors approve and direct the Auditor-Controller to make the budget
adjustments increasing appropriations for the RCIT-Geographical Information System Fund by $186,000.
Recommendation 26: That the Board of Supervisors approve and direct the Auditor-Controller to make the budget
adjustments increasing appropriations for Riverside County Information Technology by $1,600,000.
Recommendation 27: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Community Facility District Administration by
$388,917.
Recommendation 28: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for CSA Administration and estimated revenues for the Community Facility District
Administration by $592,896.
Recommendation 29: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for CSA 149 by $70,000.
A-5
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
11019 2200100000 District Attorney 537180 Interfnd Exp-Salary Reimb 170,000
11019 2200100000 District Attorney 755200 CA-Vehicle Theft SB 2139 170,000
11041 2200100000 District Attorney 537180 Interfnd Exp-Salary Reimb 205,000
11041 2200100000 District Attorney 777050 Real Estate Fraud Prosecution 205,000
11118 2200100000 District Attorney 537180 Interfnd Exp-Salary Reimb 70,159
11118 2200100000 District Attorney 755460 CA-DA Auto Ins Fraud 70,159
11156 2200100000 District Attorney 537180 Interfnd Exp-Salary Reimb 54,224
11156 2200100000 District Attorney 755240 CA-Urban Auto Fraud Grant 54,224
11158 2200100000 District Attorney 537180 Interfnd Exp-Salary Reimb 38,669
11158 2200100000 District Attorney 755360 CA-Workers Comp Ins Fraud 38,669
Fund Dept ID Account Amount
10000 2700400000 Fire Protection-Contract Svc 510040 Regular Salaries 383,500
10000 2700400000 Fire Protection-Contract Svc 518100 Budgeted Benefits 266,500
10000 2700400000 Fire Protection-Contract Svc 779050 Fire Protection 650,000
Fund Dept ID Account Amount
10000 2500200000 Sheriff Support 510040 Regular Salaries (577,188)
10000 2500200000 Sheriff Support 370100 Unassigned Fund Balance 577,188
10000 2500600000 CAC Security 525320 Security Guard Services 121,024
10000 2500600000 CAC Security 370100 Unassigned Fund Balance (121,024)
10000 2501000000 Sheriff Coroner 521480 Maint-Morgue Equipment 69,914
10000 2501000000 Sheriff Coroner 542060 Improvements-Building 211,250
10000 2501000000 Sheriff Coroner 546160 Equipment-Other 175,000
10000 2501000000 Sheriff Coroner 370100 Unassigned Fund Balance (456,164)
Fund
Dept ID Account Amount
10000 2500300000 Sheriff Patrol 546060 Equipment-Communications 186,218
10000 2500300000 Sheriff Patrol 767220 Fed-Other Operating Grants 186,218
Fund Dept ID Account Amount
10000 2500300000 Sheriff Patrol 528920 Car Pool Expense 1,280,873
10000 2500300000 Sheriff Patrol 781320 Insurance Proceeds 1,280,873
Fund Dept ID Account Amount
10000 2500400000 Sheriff Correction 510040 Regular Salaries 1,853,264
10000 2500400000 Sheriff Correction 767260 Fed-US DOJ SCAAP 1,853,264
Recommendation 35: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Sheriff Department-Corrections by $1,853,264.
Recommendation 30: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the District Attorney by $538,052.
Recommendation 31: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Fire Protection Contract Services by $650,000.
Recommendation 32: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for the Sheriff Department by $577,188.
Recommendation 33: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Sheriff Department- Patrol by $186,218.
Recommendation 34: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Sheriff Department-Patrol by $1,280,873.
A-6
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
10000 2500200000 Sheriff Support 522310 Maint-Building and Improvement 4,330
10000 2500200000 Sheriff Support 523680 Office Equip Non Fixed Assets 97,072
10000 2500200000 Sheriff Support 524660 Consultants 34,138
10000 2500200000 Sheriff Support 525440 Professional Services 7,724
10000 2500200000 Sheriff Support 542060 Improvements-Building 106,566
10000 2500200000 Sheriff Support 790600 Contrib Fr Other County Funds 249,830
10000 2500300000 Sheriff Patrol 522310 Maint-Building and Improvement 109,100
10000 2500300000 Sheriff Patrol 542060 Improvements-Building 213,867
10000 2500300000 Sheriff Patrol 790600 Contrib Fr Other County Funds 322,967
10000 2500400000 Sheriff Correction 510040 Regular Salaries (3,356,264)
10000 2500400000 Sheriff Correction 522310 Maint-Building and Improvement 270,226
10000 2500400000 Sheriff Correction 542060 Improvements-Building 4,656,264
10000 2500400000 Sheriff Correction 790600 Contrib Fr Other County Funds 1,570,226
10000 2500700000 Ben Clark Training Center 522310 Maint-Building and Improvement 40,778
10000 2500700000 Ben Clark Training Center 790600 Contrib Fr Other County Funds 40,778
10000 2501000000 Sheriff Coroner 536780 Interfnd Exp-Capital Projects 1,305
10000 2501000000 Sheriff Coroner 540060 Improvements-Land 1,684
10000 2501000000 Sheriff Coroner 542060 Improvements-Building 24,895
10000 2501000000 Sheriff Coroner 790600 Contrib Fr Other County Funds 27,884
Fund Dept ID Account Amount
10000 4200600000 DAS - Operations 528920 Car Pool Expense 324,846
10000 4200600000 DAS - Operations 720000 County Animal Licenses 60,000
10000 4200600000 DAS - Operations 773200 Adoption-Auction Fees 51,000
10000 4200600000 DAS - Operations 773210 City Billings-Animal Shelt Svc 39,630
10000 4200600000 DAS - Operations 773240 Impounds Boards Disposal 45,000
10000 4200600000 DAS - Operations 773250 Spay&Neuter Clinic Fees 20,000
10000 4200600000 DAS - Operations 777520 Reimbursement For Services 24,000
10000 4200600000 DAS - Operations 781850 Grants-Nongovtl Agencies 36,549
10000 4200600000 DAS - Operations 370100 Unassigned Fund Balance (48,667)
10000 4201600000 DAS Administration 510040 Regular Salaries 141,000
10000 4201600000 DAS Administration 520930 Insurance-Liability 63,000
10000 4201600000 DAS Administration 720000 County Animal Licenses 55,262
10000 4201600000 DAS Administration 781480 Program Revenue 10,545
10000 4201600000 DAS Administration 781850 Grants-Nongovtl Agencies 3,643
10000 4201600000 DAS Administration 370100 Unassigned Fund Balance (134,550)
10000 4202600000 DAS - Programs 510040 Regular Salaries (65,000)
10000 4202600000 DAS - Programs 510420 Overtime (15,000)
10000 4202600000 DAS - Programs 510440 Annual Leave Buydown (8,500)
10000 4202600000 DAS - Programs 513000 Retirement-Misc. (29,000)
10000 4202600000 DAS - Programs 513120 Social Security (14,000)
10000 4202600000 D
AS - Programs 515040 Flex Benefit Plan (4,500)
10000 4202600000 DAS - Programs 526420 Advertising (19,000)
10000 4202600000
D
AS - Programs 526900 Instrument-Minor Medic Equip (10,000)
10000 4202600000 DAS - Programs 781850 Grants-Nongovtl Agencies 18,217
10000 4202600000 DAS - Programs 370100 Unassigned Fund Balance 183,217
Recommendation 36: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Sheriff Department by $2,211,685.
Recommendation 37: That the Board approve and direct the Auditor-Controller to make budget adjustments increasing
appropriations and estimated revenues for the Animal Services Department by $363,846.
A-7
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
48080 947320 Data Processing 510040 Regular Salaries 150,000
48080 947320 Data Processing 518100 Budgeted Benefits 50,000
48080 947320 Data Processing 523840 Computer Equipment-Software 300,000
48080 947320 Data Processing 380100 Unrestricted Net Assets (500,000)
Fund Dept ID Account Amount
25590 931150 MSHCP Reserve Management 510420 Overtime 60,000
25590 931150 MSHCP Reserve Management 546160 Equipment-Other 10,000
25590 931150 MSHCP Reserve Management 777520 Reimbursement For Services 70,000
Fund Dept ID Account Amount
25510 931108 Park Residences Util & Maint 522310 Maint-Building and Improvement 25,000
25510 931108 Park Residences Util & Maint 330100 Committed Fund Balance (25,000)
Fund Dept ID Account Amount
33120 931800 Park Acq & Dev, DIF 542120 Improvements-Infrastructure (2,500,000)
33120 931800 Park Acq & Dev, DIF 790600 Contrib Fr Other County Funds (2,500,000)
Fund Dept ID Account Amount
10000 1109000000 Approp For Contingency-General 581000 Approp For Contingencies (1,473,901)
10000 1109000000 Approp For Contingency-General 370100 Unassigned Fund Balance 1,473,901
10000 1700100000 Registrar Of Voters 525440 Professional Services 5,895,604
10000 1700100000 Registrar Of Voters 753360 CA-Mandate Reimbrsment Process 4,421,703
10000 1700100000 Registrar Of Voters 370100 Unassigned Fund Balance (1,473,901)
Fund Dept ID Account Amount
10000 1700100000 Registrar Of Voters 510040 Regular Salaries 500,000
10000 1700100000 Registrar Of Voters 510320 Temporary Salaries 500,000
10000 1700100000 Registrar Of Voters 523800 Printing/Binding 1,000,000
10000 1700100000 Registrar Of Voters 753360 CA-Mandate Reimbrsment Process 2,000,000
Recommendation 42: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations by $5,895,604 and estimated revenues by $4,421,703 for the Registrar of Voters
and decreasing appropriations for Appropriations for Contingency by $1,473,901.
Recommendation 43: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations and estimated revenues for the Registrar of Voters by $2,000,000.
Recommendation 38: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments increasing appropriations for the Flood Control and Water Conservation District – Data Processing Fund by
$500,000.
Recommendation 39: That the Board of Supervisors approve and direct the Auditor Controller to increase
appropriations and estimated revenues for the Regional Park and Open Space District - MSHCP Reserve Management by
$70,000.
Recommendation 40: That the Board of Supervisors approve and direct the Auditor Controller to increase appropriations
for the Regional Park and Open Space District - Park Residences Utilities and Maintenance by $25,000.
Recommendation 41: That the Board of Supervisors approve and direct the Auditor Controller to make budget
adjustments for the Regional Park and Open Space District – Park Acq. And Dev. DIF Fund by $2,500,000.
A-8
Attachment A Summary of Recommendations
Fund Dept ID Account Amount
10000 4200100000 Public Health 525440 Professional Services (297,000)
10000 4200100000 Public Health 546160 Equipment-Other 297,000
Fund Dept ID Account Amount
40050 4300100000 RUHS 525200 Physicians/Dentists 35,000,000
40050 4300100000 RUHS 776440 Traditional Other Governments 35,000,000
Recommendation 44: That the Board of Supervisors approve and direct the Auditor-Controller to make budget
adjustments for RUHS-Public Health by $297,000.
Recommendation 45: That the Board of Supervisors approve and direct the Auditor-Controller to increase appropriations
and estimated revenues for the RUHS by $35,000,000.
A-9
www.hdlcompanies.com | 888.861.0220
Q4 2021*
Q4 2022*
Legend
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
SALES TAX BY MAJOR BUSINESS GROUP
*Allocation aberrations have been adjusted to reflect sales activity
Business
and
Industry
General
Consumer
Goods
County
and State
Pools
Fuel and
Service
Stations
Building
and
Construction
Restaurants
and
Hotels
Food
and
Drugs
Autos
and
Transportation
TOP 25 PRODUCERS
RIVERSIDE COUNTY HIGHLIGHTS
Published by HdL Companies in Spring 2023
SALES TAX UPDATE
RIVERSIDE COUNTY
Q2 2017 (APRIL - JUNE)
Amazon Com Services
Amazon MFA
Builders Firstsource
Burberry
Circle K
Coach
First Solar
Gucci
Hajoca Corporaon
Hi Grade Materials
Iherb
Intelligrated Systems
Nike
Pilot Travel Center
Ralphs Fresh Fare
RDO Equipment
Sigler HVAC
Spates Fabricators
Stater Bros
Superior Ready Mix
Concrete
Sysco
TMEIC Corporaon
Vestas American Wind
Technology
Volvo Construcon
Equipment
Vons Fuel
The unincorporated area’s receipts from
October through December were 34.6%
above the fourth sales period in 2021.
Excluding reporng aberraons, actual
sales were up 12.1%.
Business-industry sector receipts beneted
from several segments reporng oneme
allocaons for investments in capital
equipment, including energy/ulies
and heavy/industrial. On a similar basis,
the countywide pool gained with strong
growth in business-industry receipts,
although this was oset by the declines in
general retail and automove sales.
Building-construcon sales jumped
as contractors remained busy with
improvement projects, as did plumbing/
electrical supplies purchases. Rising
mortgage rates could help boost this
sector in future quarters as homeowners
opt to invest in maintenance needs.
Congeson on the highways and elevated
prices at the pump bolstered the fuel-
service staon group revenue. Led by
leisure-entertainment venues, restaurants
reported more modest sales compared to
last year’s double-digit gains during the
holiday quarter. Recent reports indicate
some slowdown inuenced by rising menu
prices.
General consumer goods overall weaker
sales are also inuenced by a lower
amount reported by a taxpayer that is
being invesgated by audit for potenal
future correcon. Trailer/RV sales have
diminished from the record highs seen in
the prior year when enthusiasts embraced
this travel opon.
Net of aberraons, taxable sales for all
of Riverside County grew 5.7% over the
comparable me period; the Southern
California region was up 5.1%.
TOTAL:
$ 14,964,192
12.1% 5.7% 4.7%
COUNTY STATE
RIVERSIDE COUNTY
COUNTY UNINC.
Attachment B
TOP NON-CONFIDENTIAL BUSINESS TYPES
Q4 '22*
Unincorporated County
Business Type Change Change Change
County HdL State
7.5%4.2%4.9% 1,432.1 Service Stations
-1.0%-0.9%1.9% 1,340.9 Family Apparel
-0.2%61.1%59.4% 1,334.7 Energy/Utilities
11.8%17.4%19.5% 1,055.5 Contractors
10.5%13.4%8.9% 1,019.8 Fulfillment Centers
9.7%33.6%129.3% 542.9 Heavy Industrial
-3.2%4.2%4.8% 461.7 Wineries
4.1%-2.5%12.4% 459.8 Warehse/Farm/Const. Equip.
-3.8%-4.2%1.4% 342.4 Women's Apparel
5.7%5.0%-3.9% 325.3 Quick-Service Restaurants
*Allocation aberrations have been adjusted to reflect sales activity
*In thousands of dollars
REVENUE BY BUSINESS GROUP
Riverside Co. Uninc This Calendar Year*
12%
Fuel
7%
Others
15%
Pools
6%
Restaurants
12%
Building
29%
Bus./Ind.
19%
Cons.Goods
*ADJUSTED FOR
ECONOMIC DATA
SALES TAX UPDATERIVERSIDE COUNTY
4Q 2022
STATEWIDE RESULTS
California’s local one cent sales and use
tax receipts for sales during the months
of October through December were 4.7%
higher than the same quarter one year ago
aer adjusng for accounng anomalies.
A holiday shopping quarter, the most
consequenal sales period of the year,
experienced solid results which lied
revenue to local agencies across the State.
Overall, general consumer goods
growth was up a meager 1.8%, in large
part from merchants also selling gas
as prices remained elevated over last
year. Otherwise, many brick and mortar
retailers experienced mixed results as the
phenomenal prior year acvity made for an
extremely dicult comparison. This was
especially true for jewelry stores receipts
which had soared tremendously aer the
pandemic as consumers diversied readily
available cash into other assets.
Commuters and seasonal travelers were
again burdened with gas prices above $5
per gallon in most of the State, leaving fuel-
service staons 10% higher than a year
ago. However, this trend did not distract
from spending at local restaurants and
hotels. Increased menu prices and return-
to-oce workplaces enhanced gains, with
the Bay Area experiencing it’s greatest
amount of post-pandemic rebound.
Although inventory shortages negavely
impacted unit sales and leasing acvity
throughout 2022, year-end returns by new
car dealers, especially high-end luxury and
electronic/hybrid brands, sustained auto-
transportaon sector gains. In contrast,
rising interest rates and higher gas
prices pulled trailer-RV revenues lower.
Steady housing demand and pend up
construcon projects delayed by supply
chain interrupons have contractors
contribung the majority of growth
within the building-construcon sector.
With rising interest rates tempering selling
acvity, property owners are sll likely to
maintain home improvement spending.
Use taxes remied via the countywide
pools rose a scant 0.3%. While naonal
ecommerce spending behaviors climbed
upward again, expansion of more in-state
fullment centers plus retailers using
exisng locaons to deliver goods ed
to online orders shied taxes away from
pools. The oseng eect was these
dollars being directed to local agency’s
coers where the goods resided. This
evolving trend is ancipated to persistently
weaken taxes coming from the pools in the
near term.
Looking back, calendar year 2022 exhibited
a 9.5% surge in tax receipts compared
to 2021. Each of the eight major tax
categories all reported greater returns.
Most inuenal was inaon that drove
up prices on everything from normal daily
purchases to vehicles. Secondarily, all-me
peak global crude oil costs had fuel seller’s
payments skyrockeng.
Heading into 2023, addional interest
rate hikes along with consumer senment
waning about the economy foretells
minimal change coming from California’s
taxable sales in the months ahead.
