1. EXHIBIT FY 2008-09 REVENUE & LIABILITY STATUS REPORT 02/03/09

2. $2,845,053 Repay foster care loan $800,000 Caseload Growth 1/13/09 __________ $3,645,053 SUBTOTAL LIABILITIES ISSUES LIABILITIES

3. $4,000,000 Withhold payment to the State related to overpayment* $239,089 Capital Projects NCC sweep $334,954 Eliminate Vacant Positions* (Estimated NCC in excess of budgeted salary savings) * Board direction to proceed on January 27th $4,574,043 SUBTOTAL PROPOSED SOLUTIONS

4. $3,645,053 SUBTOTAL LIABILITIES ISSUES $4,574,043 SUBTOTAL PROPOSED SOLUTIONS _________________ $ 928,990 NET BALANCE LIABILITIES & SOLUTIONS

5. ADDITIONAL LIABILITIES: DEPARTMENT VARIANCES WITH SOLUTIONS PUBLIC WORKS AND PLANNING ASSESSOR-RECORDER BEHAVIORAL HEALTH MANAGED CARE PROBATION SHERIFF SHERIFF COURTS

14. $2,914,323 DEPARTMENT SOLUTIONS with CAO concurrence $ 0 ADDITIONAL LIABILITY ADDITIONAL LIABILITIES: DEPARTMENT VARIANCES WITH SOLUTIONS PUBLIC WORKS AND PLANNING; ASSESSOR-RECORDER; BEHAVIORAL HEALTH; MANAGED CARE; PROBATION; SHERIFF; & SHERIFF COURTS $2,914,323 DEPARTMENT VARIANCES

15. ADDITIONAL LIABILITIES: VARIANCE REPORTS WITHOUT DEPARTMENTAL SOLUTIONS PUBLIC DEFENDER OUTSIDE COUNSEL (Interest & Miscellaneous Expenditures) ALTERNATE INDIGENT DEFENSE COUNTY CLERK-ELECTIONS

20. $ _ 0 CAO RECOMMENDATION: ADDITIONAL APPROPRIATIONS NO VIABLE DEPARTMENT SOLUTIONS $1,467,000 ADDITIONAL LIABILITY ADDITIONAL LIABILITIES: VARIANCE REPORTS WITHOUT SOLUTIONS PUBLIC DEFENDER; OUTSIDE COUNSEL(I&ME); ALTERNATE INDIGENT DEFENSE; & COUNTY CLERK-ELECTIONS $1,467,000 DEPARTMENT VARIANCES

21. $3,645,053 SUBTOTAL LIABILITIES ISSUES $4,574,043 SUBTOTAL PROPOSED SOLUTIONS $ 0 DEPARTMENT VARIANCES WITH SOLUTIONS $1,467,000 ADDITIONAL UNFUNDED LIABILITIES __________________________________ $ 538,010NET BALANCE LIABILITIES, SOLUTIONS & ADDITIONAL UNFUNDED LIABILITIES

22. $7,109,990 NET BALANCE $500,000 Unbudgeted CJTCF available $68,000 Clovis payment: McCall $1,269,205 Unbudgeted TRAN premium $8,947,195 SUBTOTAL REVENUES REVENUES $21,688,910 Property Tax Adjustment -$14,578,920 Revenue Shortfall FY 08-09 _____________________________________

23. $8,947,195 SUBTOTAL REVENUES $ 538,010 NET BALANCE: LIABILITIES/SOLUTIONS _________________ $8,409,185 NET FUND BALANCE FOR FY 2009-10 BALANCE FORWARD

24. Revenue Comparison FY 2008-09 FY 2009-10 Budgeted Countywide Revenues $284.0M $258.0M Budgeted Fund Balance $14.3M (est) $8.4M ________________________________________________________________________________________________________________________________ Total Available $298.3M $266.4M Difference year over year = $31.9M CAO RECOMMENDED

25. Revenue Comparison FY 2008-09 FY 2009-10 Budgeted Countywide Revenues $284.0M $258.0M Budgeted Fund Balance $14.3M $5.5M ________________________________________________________________________________________________________________________________ Total Available $298.3M $263.5M Difference year over year = $34.8M IF DEPARTMENT SOLUTIONS ARE NOT APPROVED AS RECOMMENDED

26. Revenue Comparison FY 2008-09 FY 2009-10 Budgeted Countywide Revenues $284.0M $258.0M Budgeted Fund Balance $14.3M $0 ________________________________________________________________________________________________________________________________ Total Available $298.3M $258.0M Difference year over year = $40.3M IF NO FUND BALANCE AVAILABLE