Balancing a $1.8 billion budget is a slow process. The San Mateo County Board of Supervisors voted 5-0 to approve the provisional final budget on June 21 after four days of hearings, but the plan won't be completely done until September.

The budget cuts 243 county positions, leaving 195 employees in danger of being laid off, according to the county. Jobs were cut in public works, parks, IT, child support services, housing and the county manager's office, according to Assistant County Manager Reyna Farrales.

However, most of the cuts came as the result of the Board of Supervisors agreeing to outsource management of a county nursing home, Burlingame Long Term Care, instead of closing the facility and transferring patients to the San Mateo Medical Center. That saves $1.8 million that would otherwise have been spent on remodeling the medical center to accommodate 98 more long-term beds, and spares the county from continuing to pay 27 employees to staff the nursing facility.

That was the biggest change from the draft budget submitted in May. The draft had assumed that three tax measures on the June ballot -- Measures T, U and X -- would get approval, adding $13 million in annual revenue. However, only the rental car tax passed.

Another change saw an adjustment to the amount of money set aside for improving the Alpine Road trail, which runs between Menlo Park and Portola Valley. The $2 million suggested budget for fiscal year 2012-13 was decreased by $400,000 because the Department of Public Works does not expect to need that money until the following fiscal year, county management analyst Shanna Collins said. After the environmental study, project design and permitting requirements are completed, the funds will be available to finish the trail in fiscal year 2013-14.

The tentatively approved budget also eliminated $600,000 for replacing two elevators at county headquarters in the Hall of Justice in Redwood City.

The final vote on the budget will come on Sept. 25, according to the county, after final balance adjustments and other revisions are made. By then the budget will include $4 million in additional revenue for fiscal year 2012-13 from the tax on car rental businesses. The tax is expected to deliver $8 million per year thereafter.

Visit http://www.co.sanmateo.ca.us to review the budget and associated reports.

Are you receiving Express, our free daily e-mail edition? See a sample and sign-up for Express.