Fiscal Year 1995-96 Budget Transfer


BOARD MEETING DATE: May 10, 1996

AGENDA NO.16

REPORT:

FY 1995-96 Budget Transfer

SYNOPSIS:

It is the Board's policy for staff to periodically bring to the Board all necessary budget transfers occurring during the Fiscal Year. Budget transfers are the result of Board actions, further definition of programs approved in the budget, reorganizations, reallocations of budgeted funds, or budget corrections. These transfers move funds to the appropriate accounts and do not require additional appropriations.

COMMITTEE:

Not applicable.

RECOMMENDED ACTION:

Approve the FY 1995-96 budget transfers itemized below.



James M. Lents, Ph.D.
Executive Officer

PHP:CW


Background

In December 1995 the AQMD participated in the issuance of Pension Obligation Refunding Bonds to refinance the unfunded accrued actuarial liability for retirement benefits. The retirement benefits expenditure savings in FY 1995-96 will be used to make the first installment payment for the bonds. A transfer of a portion of each office/division's Retirement Benefits account to the District General Interest Expense account is required.

Since our last Board-approved FY 1995-96 budget transfer, two additional Governing Board member assistants have been identified as contract AQMD employees. Funds budgeted for their services need to be moved from the Professional and Special Services account to the Salary account.

Funds were included in the FY 1995-96 fixed asset budget to replace ten digital data loggers. The cost of each digital data logger no longer qualifies the item as a fixed asset. Funds need to be transferred from Fixed Assets to the Laboratory Supplies account in the Services and Supplies Major Object.

Funds were included in the FY 1995-96 overtime account for staff to scan all new Governing Board and Hearing Board documents and all previous documents of both boards back to 1991. Because of staff workload it is necessary to have the work performed by temporary agency services. Funds need to be transferred from the Salary and Benefits Major Object Overtime account to the Temporary Agency Services account in the Services and Supplies Major Object.

Proposal

FY 1995-96 Budget Transfers

From	To	Amount	From	To			$	Acct	Acct
Governing Board	Governing Board	50,000	745	700
Executive Office	District General	2,591	710	795
District Prosecutor	District General	10,790	710	795
District Counsel	District General	7,868	710	795
Finance	District General	11,854	710	795
Public Advisor	District General	6,854	710	795
Technical Support Services	District General	2,752	710	795
Admin & Human Resources	District General	16,754	710	795
Clerk of the Boards	District General	1,741	710	795
Clerk of the Boards	Clerk of the Boards	5,000	701	746
Applied Science and Tech	District General	44,706	710	795
Applied Science and Tech	Appl Sci & Tech	16,000	900	805
Planning, Transp & Info Mgmt	District General	1,371	710	795
Planning and Policy	District General	25,450	710	795
Information Management	District General	17,288	710	795
Transportation	District General	15,007	710	795
Public Affairs	District General	988	710	795
News Bureau & Special Projects	District General	2,822	710	795
Legislative Office	District General	1,314	710	795
Technology Advancement	District General	8,038	710	795
Stationary Source Compliance 	District General	130,822	710	795