2012 GEORGIA CONSERVATION PARTNERSHIP SUPERVISOR TRAINING Managing District Funds

Agenda How do Districts get money How can Districts spend money On what can districts not spend money GSWCC Financial Guidance How are Districts accountable Review of 2011 District Annual Financial Reports Some Other Things You Just Need to Know

How do Districts get Money State Appropriations to GSWCC Donations and Contributions No-Till Income Equipment Rental Interest Income Grants – Single Audit (over $500,000)

How Do Districts Get Money All District funds are State Funds regardless of the source Districts cannot legally charge a fee for providing services to the public – E&SC Plan Reviews Districts can charge to recover the cost of printing materials or for meeting room rental expense.

How Can Districts Spend Money Staff – permanent & Temporary Regular Operating Expenses for Staff & Facilities Surveys, Investigations & Research Demonstrational Projects Preventative & Control Measures Financial Aid for Prevention & Control Measures Construct, Obtain, Maintain, Operate & Improve Property Develop Plans for Conservation, Control and Prevention

On What Can Districts Not Spend Money Georgia Constitution Gratuity Clause Paragraph VI. Gratuities. (a) Except as otherwise provided in the Constitution, (1) the General Assembly shall not have the power to grant any donation or gratuity or to forgive any debt or obligation owing to the public, and (2) the General Assembly shall not grant or authorize extra compensation to any public officer, agent, or contractor after the service has been rendered or the contract entered into. Stewardship

On What Can Districts Not Spend Money Flowers Door Prizes Non-Supervisors Meals Non-Supervisors Technical Training Purchasing food and alcohol

GSWCC Financial Guidance Treasurer Surety Bond Meals for District Meetings Written Contract for Equipment Operators – Proper use of equipment – Liability insurance – Indemnification IRS Form 1099 Payment only in the name of a district supervisor

GSWCC Financial Guidance Districts planning to pay per diem and mileage – Included in Annual Plan of Work – Receipts and Documentation GSWCC paid per diem and mileage – District cannot pay also – Exception GSWCC does not pay approved per diem amount

How are Districts Accountable Annual Work Plan Work Plans should include financial and contract details Annual Report of Cash Receipts and Disbursements Review of Annual Report by GSWCC staff

Review of 2011 District Annual Financial Reports Accountability, transparency and comparability – No consistency in how revenue and expenditures are reported – Activities, type or combination – Standard uniform chart of accounts – Defines how to report revenue and expenditures – All districts report the same

Review of 2011 District Annual Financial Reports Cash Balances – Report all funds – Beginning and ending cash balances Federal Funds by Awarding Agency & CFDA Type of Revenue Interest Income

IRS Form 1099 Payments of at least $600 for – Non-Employee Compensation, including district supervisors – Rents Office Equipment Land – Payments to Attorneys – Prizes and Awards – Medical & Health Care Payments

District Funds Bank Account No – Mutual funds – Stocks – Bonds – Derivatives – Any other securities

OFFICE OF THE ATTORNEY GENERAL OF THE STATE OF GEORGIA Opinion State Agencies cannot obligate funds beyond the current fiscal year Multi-Year Contracts for goods and services Leases One year contract with option to renew Fiscal funding clause

Section IV of the State Constitution State Debt General Obligation Bonds Authorized by General Assembly Districts NOT authorized

Questions?