Budget State Overview. Mark Beckley Chief Deputy Director, DCSS
|
|
- Hannah Singleton
- 6 years ago
- Views:
Transcription
1
2 Budget State Overview Mark Beckley Chief Deputy Director, DCSS
3 Have You Ever Wondered How The child support program fits into state government? The state budget process works? Child support funding is spent in California?
4 Budget Process Quick Facts
5 Departments At the lowest level, each department is responsible for developing and submitting budget proposals and cost estimates for the department and the program(s) it oversees.
6 Agencies Agencies are responsible to communicate the Governor s priorities to the departments and to approve or deny departmental requests based on those priorities. Approved requests are forwarded to the Department of Finance.
7 Department of Finance (DOF) The DOF acts as the financial arm of the Governor s Office, providing instruction and oversight for the budget process. All budget proposals and requests are analyzed and either approved or denied by the DOF.
8 DOF (continued) Approved proposals and requests are published in the Governor s January proposal and May revision. The Governor s Budget proposal is released each year on or about January 10 th The May Revise is released each year on or about May 15th
9 Governor Once both houses of the Legislature agree and pass the budget bill, it goes to the Governor for final approval or veto. The Governor may approve the budget bill as is or with changes (line-item veto).
10 The Budget Act Once signed by the Governor, the Budget Bill becomes The Budget Act
11 DCSS Budget
12 California s Child Support Program The DCSS is designated as the single state entity responsible for ensuring that all functions necessary to establish, collect and distribute child support are effectively and efficiently implemented. Services are delivered to customers through a network of 50 county and regional Local Child Support Agencies. Approximately $2.3 billion in child support payments are collected and distributed annually.
13 DCSS Budgets and Procurement Branch
14 Once Budget Two Categories
15 State Operations The state operations budget funds: Civil Service staff salaries and benefits Departmental operating expenses and equipment Judicial Council of California (JCC) contract Office of State Publishing contract Locate & Intercept contracts Other enforcement and support contracts
16 Local Assistance The local assistance budget funds: LCSA administrative and EDP expenditures Internal Revenue Service intercept fees The Federal Deficit Reduction Act mandatory fee California Child Support Automation System Child Support Enforcement (CCSAS CSE) State Disbursement Unit (SDU) service provider
17 Department Budget Overview
18 LCSA SFY Allocations Administrative Allocation Funding Sources (Dollars in Thousands) EDP Allocation Funding Sources (Dollars in Thousands) Incentives $40,550 5% General Fund $229,639 31% General Fund $8,978 34% Federal $17,428 66% Federal $471,355 64%
19 History of the Administrative Allocation Allocation Activity by State Fiscal Year: Baseline Allocations established $12.6M transferred to the State for centralization of the print/mail services contract $18.7M appropriated for Revenue Stabilization
20 Incentives and Program Performance California receives incentives based on the five federal performance measures The national pool for is $559,000,000 California s share of the national pool is 7.37% For FY , the estimated incentives are $40.5M
21 Questions?
22 Mark Beckley Chief Deputy Director California DCSS Please be sure to complete the session evaluation.
23 Carrie Topliffe Director Santa Barbara LCSA
24 Practical Considerations What makes an LCSA budget unique? Cash basis accounting Complexities of HR budgeting Local customs and politics Allocation stagnation No capacity to build reserves
25 Some Considerations Accrual accounting is the dominant governmental mode Child Support is cash basis Cash & accrual collide in the 27 pay period year!
26 Humans: always complex! Who sets salaries at the LCSA? Who determines classifications and benefits? What happens when people are out on leave?
27 What s an LCSA to do? Ask for General Fund assistance to cover extra costs Make sure that budgeting includes a provision for salary savings due to absences Have a back-up plan for getting work done when your regular employees aren t available extra challenges of being a merit department
28 Navigating the Local Landscape Some other costs Local IT costs Leases in county-owned or private buildings A-87 costs Learn the languages!
29 Special Considerations: A-87 Timeline of calculating A-87 costs Due to State Controller s Office 12/31 each year Variations in amounts from year to year Often a sizeable budget item Difficult for the LCSA to control
30 Allocation Stagnation Allocations set in 2000 when we left the DA No increases except Revenue Stabilization Funds FY ongoing Statewide caseload shifts haven t been acknowledged in allocation amounts
31 Allocation Stagnation Budget Allocation Methodology Workgroup of 16 LCSA reps DCSS staff Consultancy firm Maximus Complex considerations Caseload size Performance Cost effectiveness Local costs of doing business
32 Strategies for Increased Funding Improvements in Cost Effectiveness: collections, collections, collections! Rebranding Child Support as a vital anti-poverty program Shared services: search for efficiencies Local funds that can be federally matched 2 to 1
33 No Rainy Day Reserves Estimated $20 million in unspent allocation annually Mid Year Allocation process Ability to carry over local funds Depreciation rules
34 Coordinating a Complex Process County Federal LCSA Budget State
35 Timeline for Success Mid year budget re-allocation starts X X Happy New Year! Close last year s books Adopt New Year s budget
36 Timeline for Success Preliminary allocation letter CS356 due CS356 due CS356 due CS356 due A-87 costs presented Other local costs presented 921 budget display due Operating plan/budget narrative due EDP budget display due Staffing plans due Estimated actuals due Inventories due Budget presentations
37 Strategies for Success Be realistic about timelines Do what you can in advance Look at capital needs early Discuss strategies with local and DCSS fiscal staff Confer with other LCSA colleagues Invest in technology Understand county charges & review them!
38 Strategies for Success Make sure your Board of Supervisors knows about Child Support Develop and deliver data that demonstrates the program impacts Convey excitement about technology-based efficiencies
39 Questions
40 Carrie Topliffe Director Santa Barbara LCSA Please be sure to complete the session evaluation.
41 Rhonda L. Ross Assistant Director Butte LCSA
42 TYPES OF BUDGETING DOCUMENTS BAS 921 OR CS 921 (Budget Allocation System) Budgeting tool used by DCSS to gather information for use in the development of the initial planning allcation. EDP (Electronic Data Processing) Additional funding above the Administrative allocation and is used for equipment purchases that specifically touch or interface with the CSE system. AEC 356 or CS 356 (Administrative Expenditure Claim) LCSAs are required to submit expenditures to DCSS for federal reporting requirements.
43 What Is The Purpose of the CS 921? Intended to gather detailed data to reflect how LCSAs utilized their administrative allocation. Allows the LCSAs to reconcile their approved local budgets to the DCSS allocation. Provides an early opportunity for LCSAs to report additional needs anticipated in the upcoming SFY.
44 CS 921 (continued) Detailed administrative budget information used to display: FTEs Average salaries Expenditures Annual LCSA letter requesting data Data collected via web form Data used by state for various reports CS 921 typically due in February
45 CS 921 (continued) Administrative Budget information: FTEs reported by classification Classifications can vary county to county Explanations may be necessary Ex: Revenue difference / may be due to outside revenue sources i.e. GF or agreements with other county agencies
46 EDP (ELECTRONIC DATA PROCESSING) What is EDP? EDP is a separate and distinct allocation from the Administrative Allocation Requires a separate budget submission EDP funds can only be used for technology expenses that are necessary for and can be directly related to the use of an access to the CSE or ECSS applications.
47 EDP (Continued) LCSA letter issued with instructions for completing the online budget document In 2016, the EDP equipment inventory was not requested All MOUs and/or POCs must be submitted (County IT Shop) In 2016, the EDP online budget submission was due at the same time as the CS 921 mid/feb
48 EDP (Continued) At the completion of the EDP budget request process, an LCSA letter will be sent notifying the LCSA of the final EDP budget allocation LCSAs that requested, and were approved for EDP funds, will be ed an attachment which will provide the account numbers for claiming EDP expenses.
49 EDP Purchases Prior Approval Requirements EDP or Administrative Funds: All automation products and services planned for purchase which exceed $500, must have prior approval. [CSS 05-05] Including personal computers, servers, printers, integrated voice response units, imaging systems, new and existing software, and web contracting services All software upgrades or enhancements require prior approval, regardless of cost (Ex: burner software)
50 AEC 356 (ADMINISTRATIVE EXPENDITURE CLAIM) What is the AEC 356 / CS 356? Mechanism for reporting to DCSS Federal law requires expenditures to be reported Expenditure data used Reconcile funds advanced to the LCSAs Determine future funding For various internal reports Online claim is due 15 days after the quarter ends Or the next business day after a weekend or holiday
51 AEC 356 (continued) How does it differ from the CS 921? Quarterly process Track on-going expenses Categorizes expenses (EDP expenses by claim numbers) Less detail than CS 921
52 AEC 356 (continued) Types of claims: Current Supplemental Reversal New
53 Current Claim A current claim is done when an LCSA needs to enter expenditures for the current quarter that has just ended.
54 Supplemental Claim A supplemental claim is done when an LCSA needs to make changes to expenditures previously submitted on a current or new claim from a prior quarter. Example: This could occur if the County Auditor s Office had not posted all of your ISF journals before the expenses reports were generated from the financial system.
55 Reversal Claim A reversal claim is done when an LCSA needs to make changes to a previously submitted claim and the changes affect the Personnel ratios. When the LCSA requests a claim reversal by DCSS, it will zero out all of the expenditures previously input on that claim. The LCSA IV- D Director and the county Auditor/Controller are not required to approve reversal claims, only DCSS Accounting will approve these claims. Example: This might occur after the claim has been submitted and it was determined that not all of the costs for SDU or Early Intervention had been captured.
56 New Claim A new claim is automatically created when a reversal is submitted. The new claim is repopulated with the reversed claim s data, but has the option to be edited, with the exception of page four. Page four EDP expenditures must be reentered whether or not there were changes to the data.
57 RECAP CS 921 annual online document to report expenditures for previous year and budget for current year. Includes FTE counts by classification EDP specialized funding for information technology expenses that directly interface w/cse CS 356 quarterly online document to report expenditures to DCSS for the current year
58 Questions
59 Rhonda L. Ross Assistant Director Butte LCSA Please be sure to complete the session evaluation.
60
Auditor Controller RECOMMENDED BUDGET & STAFFING SUMMARY & BUDGET PROGRAMS CHART. Operating $ 9,056,800 Capital $ 15,000 FTEs 48.
RECOMMENDED BUDGET & STAFFING SUMMARY & BUDGET PROGRAMS CHART Operating $ 9,056,800 Capital $ 15,000 FTEs 48.60 Theodore A. Fallati, CPA Auditor Controller Administration & Support Audit Services Accounting
More informationFlorida s Budget Cycle in the Sunshine
Florida s Budget Cycle in the Sunshine General Information Transparency Governance REVENUE How much money will we have? HELP!! GLOSSARY Public Meeting Notices Site Map Training AUDIT Did we spend it correctly?
More informationFY Recommended and Proposed Budgets at a Glance. (in millions)
Page 2 of 9 Discussion of individual department work initiatives and budgets for the coming year were reviewed with the Board in April. At the June hearings, staff will provide an overview of the budget,
More information2016 NASCIO Recognition Award Submission Budget Forecasting Function (BFF)
STATE OF CALIFORNIA California Department of Corrections and Rehabilitation Enterprise Information Services Business Information System Program Initiation: July 2014 Completion: May 2015 2016 NASCIO Recognition
More informationAUDITOR-CONTROLLER SOURCE OF FUNDS USE OF FUNDS STAFFING TREND. Budget & Positions (FTEs) Operating $ Capital Positions 5,422,872 10,
Auditing Financial Reporting Budget & Positions (FTEs) Operating $ Capital Positions Robert W. Geis, CPA Administration 5,422,872 10,000 54.3 FTEs Operations Specialty Accounting SOURCE OF FUNDS General
More informationFinancials for Non-Financial Folks
Financials for Non-Financial Folks Sandi Reyes Yolo County Business Services Manager Velita Rish Orange County Special Services/Collections Manager Denisse Rojas Los Angeles County Child Support Officer
More informationCounty Executive Office
BUDGET & FULL-TIME EQUIVALENTS SUMMARY & BUDGET PROGRAMS CHART Operating $ 42,707,712 Capital $221,862 FTEs 58.5 Mona Miyasato County Executive Officer County Management Emergency Management Human Resources
More informationCLERK-RECORDER-ASSESSOR
Budget & Staffing Operating $ 15,047,440 Capital 196,000 FTEs 91.8 Joseph E. Holland County Clerk, Recorder, and Assessor SOURCE OF FUNDS Other Financing Sources 10% Departmental Revenues 9% Property Tax
More informationSANTA BARBARA COMMUNITY COLLEGE DISTRICT
July 1, 2013 SANTA BARBARA COMMUNITY COLLEGE DISTRICT CLASS TITLE: ASSISTANT CONTROLLER BASIC FUNCTION: Under the direction of the Controller, plan, organize, control and direct accounting operations,
More informationDollars and Democracy: A Guide to the State Budget Process
Dollars and Democracy: A Guide to the State Budget Process UPDATED DECEMBER 2016 calbudgetcenter.org California Budget & Policy Center The Budget Center was established in 1995 to provide Californians
More informationF-196 & Year End Issues
F-196 & Year End Issues WASBO 2013 Denise Wolff, Director School Finance, Capital Region ESD 113 Marilyn Sollers, Fiscal Services Supervisor, NWESD 189 1 F-196 Defined Report F-196 is the required financial
More informationState of Michigan s Project SIGMA
State of Michigan s Project SIGMA Presented to State Association of Accountants, Auditors and Business Administrators (SAAABA) Ruth Schwartz, CPA, Project Director April 21, 2015 Topics for Today Project
More informationOffice for Capital Facilities
Guidance Document July 2016 Requesting Capital Appropriation A guide for community colleges Contents Attachments 1. Foreword 1. Project Action Form 2. Introduction 3. Qualified Capital Projects 4. Developing
More informationDRAFT Follow up Responses to Recommendations Grand Jury Reports
RECOMMENDATIONS AND RESPONSES: AB109 Offenders: Are Current Probation Strategies Effective? R.1. Standards and guidelines for AB109 offender supervision, such as number of contacts, home visits, drug tests,
More informationInternal Audit. Sonoma County. Quarterly Compliance Audit: County of Sonoma Treasury Treasurer Investment Pool
Auditor Controller Treasurer Tax Collector Internal Audit Sonoma County Quarterly Compliance Audit: County of Sonoma Treasury Treasurer Investment Pool For the Quarter Ended June 30, 2015 For the quarter
More informationButte County Board of Supervisors Agenda Transmittal
Butte County Board of Supervisors Agenda Transmittal Clerk of the Board Use Only Agenda Item: 3.01 Subject: Compliance Review of the Social Security Truncation Program Department: Auditor-Controller's
More informationOverview and Timeline of the DC Budget Process
An Affiliate of the Center on Budget and Policy Priorities 820 First Street NE, Suite 460 Washington, DC 20002 (202) 408-1080 Fax (202) 325-8839 www.dcfpi.org Overview and Timeline of the DC Budget Process
More informationThe Governor s Budget for Proposes Historic Cuts for Education
The Governor s Budget for 2008 09 Proposes Historic Cuts for Education February 5, 2008 Gov. Arnold Schwarzenegger s proposed budget for 2008 09 has sent shock waves through the education community. He
More informationInternal Audit. Sonoma County. Compliance Audit: County of Sonoma Treasury Treasurer Investment Pool. Auditor Controller Treasurer Tax Collector
Auditor Controller Treasurer Tax Collector Internal Audit Sonoma County Compliance Audit: County of Sonoma Treasury Treasurer Investment Pool For the Quarter Ended September 30, 2014 For the quarter ended
More informationSelf-Assessment Report
Self-Assessment Report South Sister from Sparks Lake in Deschutes County, Oregon Federal Fiscal Year 2017 Prepared by the Performance, Budget & Statistics Team January 2018 Table of Contents Table of Tables
More informationPage 1 of 22 Catholic Charities Spokane Policy & Procedures Financial Management (FIN) APPROVED BY EXECUTIVE DIRECTOR APPROVED BY BOARD OF DIRECTORS
Page 1 of 22 APPROVED BY EXECUTIVE DIRECTOR SIGNATURE DATE APPROVED BY BOARD OF DIRECTORS SIGNATURE (Chief Representative) DATE TITLE: Financial Management POLICY: s financial accountability and viability
More informationDEPARTMENT OF THE TREASURY STRATEGIC PLAN FY THROUGH
DEPARTMENT OF THE TREASURY STRATEGIC PLAN FY 2017-18 THROUGH 2021-22 Page 1 TABLE OF CONTENTS Please note that the page numbers here reflect the actual printed number at the bottom of the page, not the
More informationUniversity of Alaska Performance Evaluation Guidelines
University of Alaska Performance Evaluation Guidelines Board of Regents April 8-9, 2008 Valdez, Alaska Prepared by Statewide Planning and Budget 450-8180 Table of Contents Performance Evaluation Guidelines...
More informationAudit Highlights. Division of Welfare and Supportive Services
Audit Highlights Highlights of Legislative Auditor report on the Department of Health and Human Services, Division of Welfare and Supportive Services issued on September 19, 2012. Report # LA12-19. Background
More informationRisk Pool Peer Review Committee Report ChildNet Broward Fiscal Year 2016/2017
Addendum Risk Pool Peer Review Committee Report Fiscal Year 2016/2017 (CN-Broward) submitted an application for risk pool funding on November 30, 2016. The application was subsequently reviewed by the
More information(0 " The following operating procedures are in accordance with SP 3100 (a):
BUDGET The following operating procedures are in accordance with SP 3100 (a): Quick Links: New Budgets / Cost Centers / Org Keys Budget Adoption Budget Management Budget Revisions Expense Transfers Payroll
More informationOverview of the State Education Fund and K-12 Public School Funding
Overview of the State Education Fund and K-12 Public School Funding JOINT EDUCATION COMMITTEE C R A I G H A R P E R A N D T O D D H E R R E I D J O I N T B U D G E T C O M M I T T E E S T A F F A N D L
More informationBUDGET WORKSHOP
1 2014-2016 BUDGET WORKSHOP Summary Total Budget Operating - $165.1M Capital - $0.2M General Fund Contribution - $6.7M FTE s - 869.3 One Time Use of Fund Balance - $5.2M Service Level Reductions - None
More informationSTATE OF NEVADA STATE BOARD OF FINANCE
STATE OF NEVADA STATE BOARD OF FINANCE AUDIT REPORT Table of Contents Page Executive Summary... 1 Introduction... 3 Background... 3 Scope and Objective... 3 Findings and Recommendation... 4 Regulations
More information2018 Guidelines for Provincial Wage Enhancement Grant for Licensed Child Care Agencies
CITY OF PETERBOROUGH 2018 Guidelines for Provincial Wage Enhancement Grant for Licensed Child Care Agencies http://www.peterborough.ca/living/city_services/social_services/children_s_services.htm TABLE
More informationCounty of Los Angeles CHIEF EXECUTIVE OFFICE
WILLIAM T FUJIOKA Chief Executive Officer To: From: County of Los Angeles CHIEF EXECUTIVE OFFICE Kenneth Hahn Hall of Administration 500 West Temple Street, Room 713, Los Angeles, California 90012 (213)
More informationCOUNTY EXECUTIVE OFFICE
COUNTY EXECUTIVE OFFICE County Executive Office Budget & Staffing Operating $ 10,684,771 Capital 30,000 FTEs 46.9 Chandra L. Wallar County Executive Officer Human Resources Office of Emergency Management
More informationVI BUDGETARY FEDERAL GRANTS AND COST ALLOCATION TEAM LEADER JOB POSTING FY
OFFICE of the COMPTROLLER General Accounting Bureau Fiscal Officer VI BUDGETARY FEDERAL GRANTS AND COST ALLOCATION TEAM LEADER JOB POSTING FY 19-013, 00171152 About the The (CTR) is an Independent, Executive
More informationAIPHS Financial Procedures
AIPHS Financial Procedures 1. Bank Accounts Shall remain at Community Bank of the Bay and East West Bank. The Board president along with the Superintendent of AIM Schools, shall have signatory power. 2.
More informationCOMPREHENSIVE ANNUAL FINANCIAL REPORT WITH INDEPENDENT AUDITORS REPORT
COMPREHENSIVE ANNUAL FINANCIAL REPORT WITH INDEPENDENT AUDITORS REPORT * * * * * JUNE 30, 2011 BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2011 TABLE OF CONTENTS Independent Auditors' Report
More informationI. Executive Summary 2. II. Background and Purpose 9. III. Scope and Approach 10. IV. Survey Results 21
Florida Department of Financial Services Uniform Chart of Accounts Cost Estimate Report December 23, 2013 kpmg.com Table of Contents I. Executive Summary 2 A. Background and Purpose 2 B. Scope and Approach
More informationBudget Process Tools: Introduction to CalPlanning FY
Budget Process Tools: Introduction to CalPlanning FY2017-18 HCP (Human Capital Planning) CalPlan CalRptg HCPRptg Smart View Introduction to CalPlanning January 2017 1 Agenda 1 2 3 4 CalPlanning Tools Defined
More informationPELICAN: Financial Management Training Guide
Version 1.1 Version 1.1 Version 5.0 Revision Date: 01/2018 PELICAN: Financial Management Training Guide Office of Child Development and Early Learning (OCDEL) COMMONWEALTH OF PENNSYLVANIA Contents Financial
More informationFinance Officer Year End Close-Out Checklist
Finance Officer Year End Close-Out Checklist The procedures listed below may vary for your specific LEA and may be contingent on the type of accounting software in use. The suggested procedures listed
More informationState Cost (Savings) Biennium Biennium
Consolidated Fiscal Note SF3611-1A - "MA Work Engagement Requirement Waiver" Chief Author: Mark Johnson Commitee: Health and Human Services Finance and Policy Date Completed: 03/29/2018 Lead Agency: Human
More informationNAPA COUNTY CHILDREN AND FAMILIES COMMISSION (A Component Unit of the County of Napa) FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2017
NAPA COUNTY CHILDREN AND FAMILIES COMMISSION (A Component Unit of the County of Napa) FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2017 NAPA COUNTY CHILDREN AND FAMILIES COMMISSION FINANCIAL STATEMENTS
More informationCOUNTY OF SANTA CLARA MEASURE B TRANSPORTATION IMPROVEMENT PROGRAM. Independent Auditor s Reports and Financial Statements
MEASURE B TRANSPORTATION IMPROVEMENT PROGRAM Independent Auditor s Reports and Financial Statements Table of Contents Page(s) Independent Auditor s Report...1 Financial Statements: Balance Sheet...2 Statement
More informationPEFA Handbook. Volume III: Preparing the PEFA Report FINAL VERSION
PEFA Handbook Volume III: Preparing the PEFA Report FINAL VERSION March, 2016 PEFA Secretariat Washington DC USA 1 P age Preface PEFA 2016 HANDBOOK About PEFA The Public Expenditure and Financial Accountability
More informationDepartment of Administration Returned Checks Follow-Up Audit Performance Audit October 1, 2010 through September 30, 2015
Department of Administration Returned Checks Follow-Up Audit Performance Audit October 1, 2010 through September 30, 2015 OPA Report No. 16-11 December 2016 Department of Administration Returned Checks
More informationSchool Finance 101 for New Superintendents
School Finance 101 for New Superintendents Presented by Amy Willard Executive Director Recommended Organizational Structure County Board of Education Superintendent Asst. Super. Treasurer WVDE 1 Annual
More informationAudit Report Internal Financial Controls. GF-OIG March 2015 Geneva, Switzerland
Audit Report Internal Financial Controls GF-OIG-15-005 Table of Contents I. Background... 2 II. Scope and Rating... 3 III. Executive Summary... 4 IV. Findings and agreed actions... 6 V. Table of Agreed
More informationQUESTIONNAIRE ON FISCAL INSTITUTIONS [COUNTRY]
QUESTIONNAIRE ON FISCAL INSTITUTIONS [COUNTRY] This questionnaire is designed to gather basic information on fiscal institutions and practices as a basis for review of a country's fiscal management system
More informationState of Alaska Department of Revenue Child Support Services Division SELF-ASSESSMENT REVIEW FFY October 1, 2014 through September 30, 2015
State of Alaska Department of Revenue Child Support Services Division SELF-ASSESSMENT REVIEW FFY 2015 October 1, 2014 through September 30, 2015 Carol Beecher, Director March 25, 2016 I. EXECUTIVE SUMMARY
More informationRevised Summary of Trial Court Budget Requests Fiscal Year
Revised Summary of Trial ourt Budget Requests Fiscal Year 2003-2004 Trial ourt Staff Attorneys The mission of the Florida State ourts System is to: protect individual rights and liberties, uphold the law,
More informationTREASURER TAX COLLECTOR S DEPARTMENT
I. DEPARTMENT MISSION OR MANDATE TREASURER TAX COLLECTOR S DEPARTMENT Pursuant to State mandates, the Treasurer Tax Collector is responsible for the collection of property taxes for county agencies, special
More informationSANTA CLARA COUNTY CIVIL GRAND JURY REVIEW OF THE SANTA CLARA COUNTY KEYBOARD PROJECT
2001-2002 SANTA CLARA COUNTY CIVIL GRAND JURY REVIEW OF THE SANTA CLARA COUNTY KEYBOARD PROJECT ABSTRACT Santa Clara County is making a major investment to improve the efficiency and quality of the process
More informationManaging for Results Fiscal Year 2000 Performance Measures
Performance Audit Report Managing for Results Fiscal Year 2000 Performance Measures Department of Human Resources Family Investment Administration August 2001 This report and any related follow-up correspondence
More informationAssessment Method 1: Evaluate users' training needs.
2013-2014 Assessment Report Associate VP Business & Finance Controller/Financial Reporting Expected Outcome 1: E-journal voucher system users will be trained on applicable topics. The Controller s office
More informationAllocation of General Fund. Program Allocation. AUDITOR Elected Official: Dolores Gilmore
AUDITOR Mission: Serving the people of Kitsap County by providing essential services in a manner that ensures quality, accountability and accessibility. Recording Marriage and Business Licenses 22% Vehicle
More informationGregory Levin, CPA Department Directors Assistant County Executive Officers Fiscal and Policy Analysts
Budget Adoption Letter Page 2 of 2 of Santa Barbara Redevelopment Agency (with any modifications determined by the Board) and authorizes the County Executive Officer and/or the County Auditor-Controller
More informationCOUNTY OF BUTTE TRANSPORTATION DEVELOPMENT ACT FUND. Audited Financial Statements and Compliance Report. June 30, 2013
Audited Financial Statements and Compliance Report June 30, 2013 Audited Financial Statements and Compliance Report June 30, 2013 and 2012 Audited Financial Statements Independent Auditor s Report... 1
More informationSTATE OF NEVADA DEPARTMENT OF EMPLOYMENT, TRAINING AND REHABILITATION NEVADA EQUAL RIGHTS COMMISSION AUDIT REPORT
STATE OF NEVADA DEPARTMENT OF EMPLOYMENT, TRAINING AND REHABILITATION NEVADA EQUAL RIGHTS COMMISSION AUDIT REPORT Table of Contents Page Executive Summary... 1 Introduction... 5 Background... 5 Scope and
More informationBudget Process Tools: Introduction to CalPlanning FY
Budget Process Tools: Introduction to CalPlanning FY2018-19 HCP (Human Capital Planning) CalPlan CalRptg HCPRptg Smart View Introduction to CalPlanning September 2017 1 Agenda 1 2 3 4 CalPlanning Tools
More informationPublic Appointments Commission Secretariat
2009-10 The Right Honourable Stephen Harper Prime Minister of Canada Christine Miles Deputy Executive Director Public Appointments Commission Secretariat Table of Contents SECTION I... 1 DEPARTMENTAL
More informationREVOLVING FUNDS G-1. Notes - - (a) Fiscal data adjusted to reflect accounting adjustments. PERSONNEL DATA Position Data AllOther...
Revolving Funds The Revolving Fund section consists of programs or agencies which receive no direct appropriations, but instead, operate from fees charged to other State agencies for services or commodities.
More informationBasics of the Principal Apportionment
Basics of the Principal Apportionment AB 1200 Fall Conference October 12, 2016, Ventura COE October 17, 2016, Yolo COE Presented by: Caryn Moore, Associate Director and Elizabeth Dearstyne, Administrator
More informationBusiness Plan Summary
Owner: -2016 Business Plan Summary Program Corporate, Operational & Council Services Service grouping Public Support Services Service Type Internal Service Elaine Gamble, Division, CAO's Office Strategic
More informationMEETING AGENDA. 12:00 p.m. to 1 p.m. Friday, July 25, 2014 Via telephone conference call. Number: Code: #
MEETING AGENDA 12:00 p.m. to 1 p.m. Friday, July 25, 2014 Via telephone conference call Number: 1-888-670-3525 Code: 2923925849# Note: Materials will be emailed on Thursday, July 24, 2014 I. Special Pay
More informationChapter 9: Library Funding, Finance and Budget
Chapter 9: Library Funding, Finance and Budget It is essential for library trustees to: Be familiar with their budgetary powers Know where the money comes from Understand the budgeting process Determine
More informationPROVINCE OF MANITOBA DEPARTMENT OF FAMILIES FINANCIAL REPORTING REQUIREMENTS (FRR)
PROVINCE OF MANITOBA DEPARTMENT OF FAMILIES FINANCIAL REPORTING REQUIREMENTS (FRR) www.gov.mb.ca/fs/about/pubs/frr.html TABLE OF CONTENTS 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. INTRODUCTION... 3 FINANCIAL
More informationFLAIR Financial Reporting Overview
FLAIR Financial Reporting Overview 1 Month-end and Year-end Closing Central and Departmental FLAIR 2 Closing Closing allows for a snapshot of account balances at a point in time which reflects the results
More informationContracting and Expenditure Trends
1 Contracting and Expenditure Trends SUMMARY Total state spending for professional/technical contracts was about $358 million dollars in fiscal year 2001, which was less than 2 percent of total state government
More informationFebruary 2011 Report No An Audit Report on Correctional Managed Health Care at the University of Texas Medical Branch at Galveston
John Keel, CPA State Auditor Correctional Managed Health Care at the University of Texas Medical Branch at Galveston Report No. 11-017 Correctional Managed Health Care at the University of Texas Medical
More informationBudget Outlook & Department Instructions
Budget Outlook & Department Instructions December 2018 1 Agenda New Revenue Overview Five-Year Financial Plan Fiscal Outlook - Looking Forward Budget Instructions for Departments 2 Summary In the short-term,
More informationEAST SIDE UNION HIGH SCHOOL DISTRICT ANNUAL FINANCIAL REPORT 2002 MEASURE G GENERAL OBLIGATION BOND FUND JUNE 30, 2004
ANNUAL FINANCIAL REPORT 2002 MEASURE G GENERAL OBLIGATION BOND FUND INDEPENDENT AUDITORS REPORT Board of Trustees And Citizen s Bond Oversight Committee East Side Union High School District We have audited
More information206 Child Support Services Jim Kucharek, Child Support Services Director
206 Services Jim Kucharek, Services Director 1380 - Services Fund 2003-04 2004-05 2004-05 2005-06 2005-06 Increase/ Actual Adjusted Actual Request Adopte d (Decrease) Beginning Fund Balance $1,488,233
More information5 Year Budget Forecast
5 Year Budget Forecast Ashwaubenon School District February 13, 2017 5-Year Budget Forecast Assumptions Declining resident enrollment trend for 4 years and a slight increase in year 5 (Cohort Survival
More informationObjectives. Components and Benefits of Budgeting. Planning as a Team & Communication. Budget Development Process. Priority Pools.
Objectives Components and Benefits of Budgeting Planning as a Team & Communication Budget Development Process Priority Pools Process Timeline BudgetPak Software Components and Benefits of Budgeting Compensation
More informationIssued January
GOVERNOR S GUIDELINES TO STATE AND LOCAL PROGRAM PARTNERS NEGOTIATING COSTS AND SERVICES UNDER THE WORKFORCE INNOVATION AND OPPORTUNITY ACT OF 2014 (WIOA) SUPPLEMENTAL GUIDANCE FOR PROGRAM YEAR 2018 (STATE
More informationUNDERSTANDING THE BUDGET
Welcome to Harford County Public Schools Program-based Budget The program-based budget presents a different view of how funds are allocated. This format is part of the continuing effort to produce a more
More informationRichard Price, Agricultural Commissioner
Mission Statement The mission of the Department is to promote, protect and enhance, the number one industry in Butte County, by ensuring a safe and healthy agricultural product. The department promotes
More informationCourt Special Services
BUDGET & FULL-TIME EQUIVALENTS SUMMARY & BUDGET PROGRAMS CHART Operating $ 15,248,900 Capital - FTEs - Darrel E. Parker Superior Court Executive Officer Grand Jury Court Special Services Conflict Defense
More informationEmployment & Social Services and Public Guardian/Public Administrator
Cathi Grams, Director Employment & Social Services and Public Guardian/Public Administrator Department Summary Mission Statement The mission of the Department of Employment and Social Services is to administer
More informationMarch 2, 2015 M E M O R A N D U M
March 2, 2015 M E M O R A N D U M TO: Provost Frederika Fraka Harmsen Vice President Ming Tung Mike Lee Vice President Phil Garcia Vice President Christine Lovely Vice President Larry Gilbert Vice President
More informationSummary of Proposed Budget for FY June 11, 2013
Summary of Proposed Budget for FY 2013-14 June 11, 2013 1 SFUSD s Overall Goals Achievement: Engage high achieving, joyful learners Student Success Access and Equity: Make social justice a reality Accountability:
More informationBudget Manager s Meeting Notes February 15, 2018 (blue type indicates comments added during meeting) UCC 3 rd Floor Conference Room
Budget Manager s Meeting Notes February 15, 2018 (blue type indicates comments added during meeting) UCC 3 rd Floor Conference Room 1. Introductions (standard item) Tracey Williams is the new HR Business
More informationBudget Year A Guide to San Francisco's Budget Process
Budget Year 2010-11 A Guide to San Francisco's Budget Process Prepared by City and County of San Francisco Controller's Office April 15, 2010 A Guide to San Francisco's Budget Process City & County of
More informationPRIVATELY OPERATED INSTITUTIONS INMATE WELFARE TRUST FUND
4050 Esplanade Way Tallahassee, Florida 32399-0950 Tel: 850.488.2786 Fax: 850. 922.6149 Rick Scott, Governor Craig J. Nichols, Agency Secretary INTERNAL AUDIT REPORT NO. 2014-8555 OFFICE OF INSPECTOR GENERAL
More informationCounty Executive Office
Policy & Executive D-17 Budget & Full-Time Equivalents (FTEs) Summary Operating $ 38,820,073 Capital $ 30,000 FTEs 56.0 Budget Programs Chart Chandra L. Wallar County Executive Officer County Management
More informationDecisions as of. Senate Finance Committee Senator Whitmire, Chair. Members: Senators Hinojosa, Estes, Huffman, Patrick Decision Document
Total, Article IV The Judiciary Items Not Included in SB 1 All Funds Dedicated Pended Items All Funds Dedicated Priority 1 All Funds Dedicated All Funds Dedicated Supreme Court of Texas Total, Outstanding
More informationDEPARTMENT OF CANADIAN HERITAGE FINAL REPORT AUDIT OF THE CANADIAN HERITAGE INFORMATION NETWORK (CHIN)
DEPARTMENT OF CANADIAN HERITAGE FINAL REPORT AUDIT OF THE CANADIAN HERITAGE INFORMATION NETWORK (CHIN) October 19, 2005 TABLE OF CONTENTS Executive Summary 1.0 Background 2.0 Audit Objectives and Scope
More informationIndependent Auditors Reports, Basic Financial Statements, Required Supplementary Information, Other Information and Compliance Section
FIRST 5 CONTRA COSTA CHILDREN AND FAMILIES COMMISSION (a Component Unit of the County of Contra Costa, California) Independent Auditors Reports, Basic Financial Statements, Required Supplementary Information,
More informationHostos Community College Budget Process
Hostos Community College Budget Process Note: The following is largely excerpted from the 2017 MSCHE Periodic Review Report The Budget Components and Financial Planning Process The primary source of annual
More informationCommission on State Emergency Communications Summary of Recommendations - Senate
Page I-30 Kelli Merriwether, Executive Director Jordan Smith, LBB Analyst Method of Financing 2016-17 Base 2018-19 Commission on State Emergency Communications Summary of Recommendations - Senate Biennial
More informationAttachment A-1 CEO Recommended Expansions ( )
Auditor - Controller General Fund Expansions Accountant Auditor - This adjustment funds one Accountant-Auditor for the New Auditor Training & Development program, which will maintain and enhance the Auditor's
More informationFlorida Department of Financial Services FLAIR Procedures Manual. Year-End Processing Chapter 700
Florida Department of Financial Services FLAIR Procedures Manual Year-End Processing Chapter 700 Revised January 2018 Table of Contents 700 Monthly and Year-End Processing...1 701 General Accounting Function...1
More informationDISCRETIONARY LOTTERY FUNDS
DISCRETIONARY LOTTERY FUNDS The 1996 Florida Legislature adopted an amendment to Section 24.121, Florida Statutes, requiring school districts make available to the public, on a quarterly basis, a report
More informationArizona Budget Justification
Detailed Budget Justification. In addition to the Standard Form 424A Budget Information form, applicants must include a detailed budget justification. All budget information submitted with the application
More informationInformation Technology Return on Investment (ROI) Analysis Instructions
Information Technology Return on Investment (ROI) Analysis Instructions Prepared by Project Management Office April 1, 2003 ROI Analysis Instructions Introduction Beginning April 1, 2003, Project Sponsors
More informationCITIZEN'S GUIDE TO BUDGETING IN ALEXANDRIA, VIRGINIA. Source. Reprinted by permission. City of Alexandria, Virginia, Proposed Budget, FYI
CITIZEN'S GUIDE TO BUDGETING IN ALEXANDRIA, VIRGINIA Source. Reprinted by permission. City of Alexandria, Virginia, 2009. Proposed Budget, FYI 2010,, http://alexandriava.gov/uploadedfiles/budget/info/budget2010/fy10proposedbudget-
More informationDISCRETIONARY LOTTERY FUNDS
DISCRETIONARY LOTTERY FUNDS The 1996 Florida Legislature adopted an amendment to Section 24.121, Florida Statutes, requiring school districts make available to the public, on a quarterly basis, a report
More informationCHILDREN AND FAMILIES FIRST COMMISSION OF VENTURA COUNTY A Component Unit of the County of Ventura
CHILDREN AND FAMILIES FIRST COMMISSION OF VENTURA COUNTY A Component Unit of the County of Ventura Financial Statements for the Years Ended June 30, 2015 and 2014 and Independent Auditor s Report Fanning
More informationLANE COUNTY SCHOOL DISTRICT 4J (EUGENE PUBLIC SCHOOLS) LONG-TERM FINANCIAL FORECAST. January 2015
LANE COUNTY SCHOOL DISTRICT 4J (EUGENE PUBLIC SCHOOLS) LONG-TERM FINANCIAL FORECAST 2014 15 2018 19 January 2015 Sheldon Berman, Superintendent Prepared by: Simone Sangster, Chief Financial Officer Andrea
More informationRequest for Qualifications for Website Design & Development
Request for Qualifications for Website Design & Development TABLE OF CONTENTS ORGANIZATION OVERVIEW... 3 DIRECTORS & OFFICERS... 3 HISTORY... 3 WHO WE SERVE... 4 BACKGROUND / OBJECTIVES... 5 BUDGET...
More informationDFPS INFORMATION REGARDING STAFF COMPENSATION
DFPS INFORMATION REGARDING STAFF COMPENSATION As required by Section 659.026 of Texas Government Code, certain executive and non-executive compensation information must be made available to the public
More information