PROPOSED
BUDGETCounty
INSTRUCTIONS
Stanislaus
FINAL BUDGET INSTRUCTIONS
BUDGET YEAR 2015-2016
FISCAL YEAR 2011-2012
The goal of the 2015-2016 Budget Strategy is once again to develop a budget that preserves existing
levels of service provided to the community in the base budget, while maintaining cost savings and
incentives for departments to continue strategic management of budget resources. Departments should
develop their budget to reflect a spending plan that identifies the appropriate level of service as approved
by the Board of Supervisors. Departments are encouraged to develop long-range departmental budgets.
As part of the Final Budget process, the Chief Executive Office will be providing a template for modeling
budgets out five years, similar to the General Fund long range model.
TIMELINE AND DELIVERABLES
Deadline Date
March 11, 2015
March 17 & 31, 2015
March 25, 2015
Requested Action
Identified General Fund Departments receive Funded Service Level spreadsheet
Board meeting to set Public Hearing for fees
Deadline for General Fund Departments to submit Funded Service Level
spreadsheet
March 27, 2015
Chief Executive Office will issue match and General Fund contribution to
departments
April 6, 2015
Deadline to submit Proposed Budget to Chief Executive Office
April 28, 2015
Public Hearing for all Fee Agenda Items
Please return all required documents to the Chief Executive Office attention Kellie Edwards at
[email protected] Monday, April 6, 2015 by 5:00 PM.
LINKS AND ATTACHMENTS
Before reading instructions, verify that you received the following department specific attachments:
 Department Memo (PDF)
 Department’s custom budget template (Word)
 Salary Projections (Access)
 Cost Allocation Plan Charge sheet by budget unit (Excel)
 Organizational Chart (PDF)
Non-Department specific files associated with the Budget Instructions can be found online at:
http://www.stancounty.com/budget/budget-instructions-main.shtm
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Department Memo (PDF)
Budget Instructions - (this document)
Vehicle Acquisition Form (PDF)
Contract Summary Worksheets: over $100,000 and between $50,000 and $100,000 (Excel)
Punctuation Consistency and New Budget Terminology (PDF)
Staffing Template (Excel document)
Staffing Terminology (PDF)
Staffing Forms can now be found on the intranet at http://intranet/departments/hr/classification
- Classification Guidelines (PDF)
- Classification Process (PDF)
- New Position Request Form (Word)
- Position Description Incumbent Questionnaire (Word)
- Supervisor Information Request (Word)
- Human Resource Manager/Department Head Request (Word)
Chief Executive Office Department Assignments
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2015-2016 PROPOSED BUDGET PROCESS
All Departments
 The 2015-2016 Proposed Budget Instructions, will include the following for each legal budget:
o Department’s custom budget template in Word.
o The Salary Projections Program.
o Cost Allocation Plan Charge Sheet
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Please note that prior to preparing departmental budget submissions, departments are
encouraged to review the five year revenue and appropriation history. Departments should be
prepared to explain variance from historical trends.
General Fund Legal Budget Units
 For General Fund budgets, no net county cost will be issued. Instead, departments who are
identified as being in Phase II or entering Phase II are requested to develop a “zero-based”
budget for each General Fund LBU that would fully fund the current level of service and allocated
positions. These departments are:
 Area Agency on Aging – Veteran Services
 Assessor
 Clerk Recorder & Clerk Recorder Elections
 Cooperative Extension
 County Counsel
 District Attorney
 Parks and Recreation
 Planning
 Probation
 Sheriff
In order to assist in the development of a common foundation for departments and Chief
Executive Office staff to work from, we will use a zero based budget template/analytical tool that
will assist in determining the funded service level needed for each legal budget unit. The
template, including detailed instructions, will be shared with impacted departments by
Wednesday, March 11th with a requested return date of March 25.
Departments are encouraged to continue preparing their proposed budgets with the following
assumptions:
o All positions included in the Salary Projection are fully funded.
 Departments are required to add Step/Pay for Performance increases and blockbudgeted promotions.
 Salary Projections are based on a Budget Year that has 2096 hours.
 Positions for which dedicated funding (grants, contracts, etc.) has diminished or
been eliminated will not be backfilled with General Fund dollars.
 Long-standing vacancies for which funding has not been available should be
moved to the unfunded list. Chief Executive Office staff will review these with
departments.
o If extra-help/overtime/contract employees are needed to preserve your current service
levels after funding allocated positions, please include those costs and be prepared to
validate them.
o All Cost Allocation Plan charges are fully funded.
o Services and Supplies and Fixed Assets should be funded within a range similar to the 5year average of those costs.
 Requests that fall outside the 5-year average range should be explained.
o Revenue projections should be based on knowledge of the programs.
o New programs or positions that have not been previously authorized by the Board
of Supervisors should NOT be included in the zero-based budget.
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Chief Executive Office staff will review each General Fund budget with departments. In
reviewing, it is expected that Chief Executive Office staff and departments will agree to the level
of General Fund support (“funded service level”) required to provide the current level of service.
As part of the review process, Chief Executive Office staff will reduce department budgets to
assume a 5% vacancy factor for all allocated positions. Departments with 10 or fewer allocated
positions will be exempt from the 5% vacancy factor.
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In the event the funded service level is greater than the 2014-2015 General Fund contribution,
departments are expected to use any existing net county cost savings to absorb the additional
need. If a department does not have sufficient net county cost savings to absorb the additional
need, the department’s issued base will be revised.
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In the event the funded service level is less than or equal to the 2014-2015 General Fund
contribution, departments will receive the same amount as the 2014-2015 General Fund
contribution.
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Upon reaching agreement, Chief Executive Office staff will issue the General Fund funded
service level “base” amount to departments and will enter that amount into the Budget Submittal
System.
All Departments
 By the April 6, 2015 deadline date, all departments are expected to enter in their funded service
level budget into the Budget Submittal System. Departments may also use the System to request
unmet needs in the event there are other needs such as requests for additional staffing or new
programs. Also by this date, departments should complete the narrative in each LBU template,
and submit any additional forms needed such as any staffing requests, Contract Summary
Sheets and/or the Vehicle Acquisition Form.
AREAS OF IMPORTANCE IN THE DEVELOPMENT OF THE 2015-2016 PROPOSED BUDGET
General Fund Contribution (Net County Cost) – As mentioned above, General Fund departments will
not be issued a net county cost number. The Departments and the Chief Executive Office will determine
a mutually agreed upon General Fund Funded Service Level base amount.
Match Departments – Match departments will continue to be supported at the lower of the prior year
Adopted Final Budget level, or the minimum mandate level if program requirements have changed. The
departments and the Chief Executive Office will determine a mutually agreed upon Approved Match
amount for 2015-2016 prior to March 27, 2015.
General Fund Net County Cost Savings – All General Fund Departments anticipating net county cost
savings carryover, must estimate funds as part of the 2015-2016 Proposed Budget submittal. The
request should include an estimate of the calculated net county cost savings and an explanation of the
planned use of the carryover funds. Once the Oracle Financial Management System is closed for Fiscal
Year 2014-2015, the Chief Executive Office will work with departments to finalize the net county cost
savings amount. Going forward, a strategy has been developed to appropriately fund current levels of
service in General Fund budgets once all net county cost savings have been exhausted, while
maintaining an incentive to allow Departments to benefit from continued efficient operations. The goal is
for departments to be funded at the service level needs.
Phase I – Net County Cost Savings Program – Department will remain in the current net
county cost savings program until any additional General Fund contribution has been received.
Funds are to be used as first resource for any department needs.
 Fiscal Year 2014-2015 – 75% of the net county cost savings.
 Prior Fiscal Years – 100% of the net county cost savings.
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Phase II – Strategic Savings Program – Once Departments receive additional General Fund
contribution, Departments will participate in the Strategic Savings Program.
 Departments may be eligible to carry forward up to 50% (may be less) of year-end net
county cost Savings.
 The program focus is on rewarding improved business efficiencies and department led
efforts to improve departmental revenue.
 Departments are required to submit information during the 2015-2016 Proposed Budget
Process on how the year-end savings have been developed.
 The Chief Executive Office will determine eligibility for each department based on
department budget submission. Savings generated by vacant positions generally does
not qualify for year-end carry forward. Qualifying examples are:
i. Department receives increased revenue based on advocating for increased
program funding at State/Federal level.
ii. Department implements improved business process which reduces the cost of
providing services.
iii. Department identifies multi-year funding strategy to address known future cost
liabilities not funded through the budget.
iv. Department initiated strategies to re-prioritize non-salary related expenses to
create additional capacity.
Operational Priorities - Departments are requested to list three to five prior year accomplishments as
well as three to five budget year objectives. Please consider how these objectives support the County
vision and strategic priorities as well as the Department’s Mission. Departments are encouraged to
include at least one objective focused on customer service enhancements as well as an objective tied to
Focus on Prevention for the 2015-2016 Budget Year.
Risk Management Charges – As in previous years, General Liability, Unemployment, and Workers’
Compensation charges are being issued with the 2015-2016 Proposed Budget Instructions to all
departments and are based on the funding of significant program expenditures. The following highlights
the changes in department charges:
General Liability – Department charges for the General Liability Program are being increased by
approximately $600,000 due to projected increases in excess insurance premiums. The budget
will provide funding to pay back $450,000 of the fund’s $970,000 retained earnings deficit,
consistent with the five-year payback plan approved by the Board of Supervisors.
Health Insurance – The cost to departments for health insurance (including medical, dental, and
vision) is included in the salary projections program and has increased by approximately 1%
overall for most departments beginning January 2015. Health Insurance costs for calendar year
2016 are unknown and will be determined after a thorough analysis of the self-insured medical,
dental, and vision programs later this calendar year. It is recommended departments model an 8
- 10% increase in medical, dental, and vision costs beginning January 2016.
Unemployment Insurance – The quarterly Unemployment Insurance Benefit charges from the
State remain stable. As a result, Unemployment charges will remain at $50 per employee for
Budget Year 2015-2016.
Workers’ Compensation – The Workers’ Compensation excess insurance premium is
anticipated to increase slightly in Budget Year 2015-2016 due primarily to the increase in payroll
costs for the entire County. Sufficient retained earnings exist in the Workers’ Compensation Fund
to cover this cost, so department charges will not increase overall. Individual department charges
may vary, however, due to changes in staffing and claims paid in the last ten years.
Safety Incentive Program – If your budget includes funding for a Safety Incentive Program, please use
Account Number 62401 when entering your numbers into the budget submittal system. Using the correct
account number allows the County Safety Board to review and promote the County’s safety program.
Costs that should be posted to this account are associated with rewarding employees for their safety
efforts (for example, gift cards, luncheons, certificates of commendation, continental breakfasts, etc.).
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Salary Projections – Salary Projections are included in the 2015-2016 Proposed Budget Instructions.
The Salary Projections were downloaded on February 6, 2015.
Cafeteria Health – The amount for the plan changes that take effect January 1, 2015 are
reflected in the Salary Projections.
Retirement – Budget Year 2015-2016 salary projections include retirement rate increases of
1.25% percentage points for safety and no increase for miscellaneous members over Fiscal Year
2014-2015 rates. This is the second year of the Board of Retirement approved two-year phase-in
of the funding methodology required by the Government Accounting Standards Board (GASB). It
is anticipated that departments will not experience significant increases in salary costs due to
retirement rates. It is however unknown at this time if the Board of Retirement will make any
additional changes that would impact the 2015-2016 Budget Year employer rates.
Vacancy Rate – For General Fund departments, the Chief Executive Office will reduce budgets
to assume a 5% vacancy rate for all allocated positions. Departments with 10 or fewer
employees are exempt from the 5% vacancy factor.
Unmet Needs – Departments that determine additional funding is required above the Funded Service
Level needs, should describe the additional requested funding in the Program Discussion section of the
template and should enter the unmet need amount into the Budget Submittal System. These additional
needs will be reviewed by the Chief Executive Office and if approved, recommended in the 2015-2016
Proposed Budget.
Utilities – The Utility CAP charges include increases based on type of utility, including 4% for Modesto
Irrigation District (MID) customers, 4% for Turlock Irrigation District (TID) customers, 6.8% for PG&E and
4.25% for all other utility payments.
Vehicles – The Departments are required to identify any anticipated new/replacement vehicle needs in
the Proposed Budget process. Any vehicle requests must be coordinated with General Services Agency
– Fleet Services Manager. Written requests to General Services Agency are to be made in writing by
Wednesday, March 18, 2015.
PROCESS OVERVIEW
The Chief Executive Office is providing you with a customized budget template for your specific
departmental budgets. Each template has the department name, budget name, and fund/org numbers
already provided for you in the header. Please review fund/org numbers to make sure they reflect the
parent for those budgets with multiple orgs or the child for those budgets that only have one org. Please
let us know if you have created a new budget unit and it is not included in the information sent. Additional
instructions for the template are provided at the end of this document.
Please do not change any of the following:
 Font type or size
 Page set-up
 Spacing
 Bolding
 Justification
 Order information is presented
 Capitalization
 Color
 Punctuation
Once again, included in this year’s Department’s Custom Budget Template, is a “Budget at a Glance”.
This is a high level departmental overview that will be completed by the Chief Executive Office.
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Please keep the file scrolling in the same order. By splitting the document, the links are lost in the
Schedule 9 and the Budget at a Glance. If the template must be split out for ease of working in the
document, please copy and paste the changes back into the original template. Also, while you are
working on your templates, please save the file (keeping the name the same) in a location you can easily
find. Once finalized, return the completed budget templates to the Chief Executive Office.
HOW TO USE THE DOCUMENTS
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This document contains information only. Do not submit your responses in this document.
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Return your completed templates in the appropriate Word, Excel or PDF format to the Chief
Executive Office.
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If the department is requesting any staffing adjustments, the staffing template should also be returned
as part of your budget submission. Supporting documents for any staffing adjustments must be
submitted along with the staffing template. These include a Position Description Questionnaire
(PDQ), Classification Study Request forms and/or a New Position Request Justification Form.
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Be sure to keep a copy of the completed submittal for your records. If you require assistance in
sending your files electronically, please contact your assigned Budget Manager.
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Staff from the Chief Executive Office are ready to assist in preparing your Proposed Budget submittal.
Should your assigned representative not be available, please feel free to contact any member of the
budget team.
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PROPOSED BUDGET QUESTIONS
(Please answer the questions in your customized Word template)
1. MISSION STATEMENT
Review the Mission Statement as it appears in your custom template. If you need to make changes,
edit directly in the template provided to you.
2. BUDGET AT A GLANCE
This is a high level departmental overview that will be completed by the Chief Executive Office.
3. ACCOMPLISHMENTS AND OBJECTIVES
Brief introductory sentence that describes the Department’s accomplishments and objectives.
The Accomplishments of 2014-2015 and Objectives for the 2015-2016 Budget Year for the Your
Department Name include:
FISCAL YEAR 2014-2015
ACCOMPLISHMENTS
BUDGET YEAR 2015-2016
OBJECTIVES
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In this section we are looking for departments to highlight three to five accomplishments from the
2014-2015 Fiscal Year. Departments should address goals that have been met as well as any new
program enhancements. On the right side of the chart, departments are requested to provide three to
five budget objectives for the 2015-2016 Budget Year. Departments should highlight some of the
goals for the upcoming budget year. Please keep responses short and concise. Goals must be
consistent with the County vision and strategic priorities, and could include objectives focused on
prevention and customer service enhancements.
4. SERVICES PROVIDED
Review the “Services Provided” section as it appears in your custom template. Please update this
section directly in the template provided making sure that the information is current and accurate.
5.
FUND BALANCE AND CASH BALANCE (for non-General Fund budgets only)
Please provide an accurate summary of the fund balance and cash position of any of your
Department’s Non General Fund budgets by providing July 1, 2015 projections, comparing to July 1,
2014 actuals, and discuss the causes and consequences of the anticipated change in fund balance
and the anticipated change resulting from this budget submission. If there is a significant variance of
the cash balance from the fund balance, please provide sufficient explanation as to why that is the
case.
6. SCHEDULE 9
The Schedule 9 has been inserted and will be updated by the Chief Executive Office.
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7. PROGRAM DISCUSSION
Provide an explanation of what programs and services this budget will be able to maintain at this level
of funding. Please be specific and quantify the programs and core services as much as possible; do
not just simply state that programs and services will be maintained at previous levels. Also, include a
description of the evaluation completed to identify core services.
The following issues should be addressed as appropriate:
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Major programs that would be funded;
Community impact/benefit from services provided:
 Levels of service that would be funded;
 Changes in service levels due to available funding;
 Changes in number of positions due to available funding;
 Customer demands and survey results; and
 Redirection of priorities.
As a result of General Fund departments retaining a percentage of their net county cost savings,
please project the total net amount you believe will be available at year-end and how it was
calculated. Please describe if these funds will be used to mitigate any 2015-2016 shortfalls and
explain what will be funded with this amount. If your Department is part of Phase II savings, please
describe how your savings were achieved. (Be aware that savings generated by vacant positions
generally does not qualify for year-end carry forward).
Finally, please provide an explanation of the impact of any proposed State/Federal imposed actions
that will affect your budget. Please describe the specific program, service and staffing level impacts
of these reductions in addition to those mentioned at the preceding levels. Also address any Statemandated programs that have been suspended or are recommended for suspension as part of the
Governor’s 2015-2016 Proposed Budget.
8. STAFFING IMPACTS
The scrolling document will include the total authorized positions for each budget unit based on the
current Salary and Position Allocation Resolution. Any requested staffing changes should be made in
the budget units scrolling document. The information needed for each staffing request is identified
below. Additionally, detailed position information for each staffing request should be made in the
attached excel staffing template. The excel template is broken into two sections: staffing
recommendations affecting the position allocation count and technical adjustments.
Staffing Recommendations Affecting the Position Allocation Count includes:
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Unfund Vacant Position(s) – Please list the position number, classification, and budget unit, and
an explanation why. A vacant position report may be obtained from PeopleSoft (Workforce
Administration>Stanislaus Reports>Vacant Position Report).
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Restore Unfunded Position – Please provide the position number, classification, budget unit,
explanation why position is to be restored and new funding source. An unfunded vacant position
report may be obtained from
PeopleSoft (Workforce Administration>Stanislaus
Reports>Unfunded Positions).
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New Position(s) and/or Upgrade/Downgrade Vacant/Restored Position(s) – Please complete
a New Position Request Justification Form. The New Position Request Justification form can be
found on the intranet at http://intranet/departments/hr/classification
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Position to be Deleted – If you are requesting to delete a position, please include the
classification, position number, the budget unit, and an explanation of why.
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Reduction-In-Force (RIF) – If you are requesting to delete a filled position resulting in a
Reduction-in-Force action please contact the Chief Executive Office – HR Unit immediately.
Please include justification for the reduction-in-force request in narrative format and respond to
the following:
1. Explain the budget/operational constraints that require the department to implement a
reduction-in-force; explain what other options were evaluated in making the decision.
2. Explain how you determined what classification(s) are affected by the reduction-in-force.
3. Explain the impacts to the department’s operations as a result of the reduction-in-force.
For budget planning purposes, assume a RIF effective date approximately 60-90 days after
Board of Supervisors’ approval.
Technical Adjustments to the Position Allocation include (changes not affecting the total
County position count):
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Classification Study Request – Please submit a completed Position Description Questionnaire
(PDQ), the Supervisor’s classification study request and the HR Manager/Department Head
review forms. Please include the position classification, position number and budget unit. All
forms related to a classification study can be found on the intranet at
http://intranet/departments/hr/classification
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Transfer - If you are requesting a transfer, please include the classification, position number, the
budget units transferring to/from, and an explanation why including the funding source in the new
budget unit.
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Unfunded Position(s) to be deleted – If you are requesting that an unfunded position be
deleted, please include the classification, position number, the budget unit, and an explanation of
why. These are positions that have been removed from the position allocation and are currently
on the unfunded position report.
9. RECOMMENDED PROPOSED BUDGET
This section will be completed by the Chief Executive Office.
ADDITIONAL INFORMATION TO PROVIDE SEPARATELY
1. BUDGET SUBMITTAL SYSTEM
Departments are requested to enter in the 2015-2016 Proposed Budget into the Budget Submittal
System. Similar to past submittals, the web based "Budget Submittal System" will be utilized to
develop and submit revised budget numbers. Instructions on how to use this system can be found in
your Budget Handbook. If you don’t have a copy of the Budget Handbook it can be found on the
County website at http://stanbudget/cx/BudgetPrep/PDF_Documents/budget-handbook.pdf. If
you have any questions when it comes to the Budget Submittal System, please contact Patrick
Cavanah at 652-1975 or Doris Foster at 652-2458.
2. CONTRACTS
If you are submitting contracts of over $50,000 or $100,000, please use the Contract Summary
Sheet Template. For an example on entering data into the sheet please refer to the Sample tab in
the contract template file.
Current County policy requires Board of Supervisors’ approval for any contract or agreement where
the total cumulative compensation exceeds $100,000. Cumulative refers to a rolling 3 year period
consisting of the current fiscal year plus the contractual amount for the two previous fiscal
years and where there has been no break in contractual services over six months.
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List all Budget Year 2015-2016 contracts or agreements that have not already been approved by the
Board of Supervisors for the term of the contract, where the total cumulative compensation will
exceed $100,000 this budget year. The proposed contract period should be the term of the contract
or adjustments to the 2015-2016 contract amounts previously submitted to the Board of Supervisors.
In addition, please list all contracts or agreements, contract extensions, or amendments that have not
already been reviewed by the Board of Supervisors for the term of the contract, where the
compensation exceeds $50,000. The proposed contract period should be the term of the contract
or adjustments to the 2015-2016 contract amounts previously submitted to the Board of Supervisors.
If you have any questions completing the Contract Summary Sheet Template, please contact Patrick
Cavanah at 652-1975.
3. STAFFING TEMPLATE
Please complete your customized Excel staffing template and return with your submittal. If you
have any questions, please contact Monica Coryea at 652-0212.
4. VEHICLE ACQUISITION FORM
Departments in need of new/replacement vehicles will need to complete a written request to the
General Services Agency - Fleet Manager (no later than March 18, 2015) using the Vehicle
Acquisition Request Form http://intranet/departments/GSA/gsa-files/divisions/fleet-form.pdf.
The Fleet Manager will complete and return the Vehicle Acquisition Request Form with vehicle
specifics and cost estimate to the requesting department no later than March 30, 2015.
Upon approval of the Proposed Budget, the requesting department will confirm its acquisition(s) to the
Fleet Manager and indicate whether the acquisition(s) is(are) to be made using appropriations/fund
balance or through a municipal lease. Please be advised that for Departments without mandated
claim requirements, the preference will be direct purchase.
Requesting departments may not submit additional requests during Budget Year 2015-2016.
Questions concerning this process should be directed to Steve DeMass, Fleet Manager, at 558-3659.
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