ACO BUDGETS Tanya Harris, CPA, Principal Accountant General Accounting Division

ACO BUDGETS  Restructuring of Budget Team  Flux Analysis Template  Budget Crosswalk  Budget Inquiry

Restructuring of Budget Team

Budget Team  Tanya Harris, CPA, Principal Accountant   Susana Garcia-Bocanegra, Sr. Accountant   Samuel Wong, Sr. Accountant 

Budget Team Departmental Assignments  Susana Garcia-Bocanegra (1 of 2)  Assessor-Clerk-Recorder  Agricultural Commissioner  Board of Supervisors  Code Enforcement  County Counsel  District Attorney  Department of Public Social Services  Executive Office

Budget Team Departmental Assignments  Susana Garcia-Bocanegra (2 of 2)  Facilities Management  Fire Protection  Local Agency Formation Commission  Office on Aging  Riverside County Regional Medical Center  Transportation and Land Management Agency  Waste Management  Veterans Services

Budget Team Departmental Assignments  Samuel Wong (1 of 2)  Auditor-Controller  Child Support Services  Community Action  Community Health Agency/Public Health  Environmental Development Agency  Flood Control  Human Resources  Information Technology

Budget Team Departmental Assignments  Samuel Wong (2 of 2)  Mental Health  Parks  Probation  Public Defender  Purchasing / Fleet / Supply Services  Registrar of Voters  Sheriff  Treasurer-Tax Collector

Flux Analysis Template

Flux Analysis Overview  Objectives  To maintain a continuous update on budget adjustments and actual revenues and expenditures throughout the year  To reduce workload and research at the end of the fiscal year  To ensure all budget ledgers are in balance Approp, Expense, and Org

Flux Analysis Overview  The Office of the Auditor-Controller will send out a template for each department on the three following sections:  Original Budget to Final Budget  Final Budget to Actuals  FY Actuals to FY Actuals

Flux Analysis Overview Guidelines/Tips  More is better.  Each line with amounts needs an explanation, even if it is the appropriation line total.  If account includes several explanations, amounts should be included with each explanation in the same cell/box.  Expand the row height in order to fit longer explanations.

Flux Analysis Overview Common Errors  Insufficient descriptions (what was purchased and why; how many vacancies/retirements/etc., “Increase in revenue”, “Expect decrease in expenditures”, “From Executive Office”)  One-word descriptions such as “upgrade”  Incorrect references for adjustments (Board Agenda Item numbers and/or dates)  Placing footnote explanations at the bottom of the worksheet. All explanations should be in the last column on the right.  Changing or deleting amounts on the template.  Creating a separate worksheet  Using abbreviations or acronyms  Deleting/hiding rows or columns

Flux Analysis Overview Important Dates  2 nd Quarter Flux Analysis Template  February 1, 2008 Departments will receive template from ACO Budget Team  February 8, 2008 Flux Analysis Template due to ACO with Flux Explanations2 nd Quarter Flux Analysis Template

Flux Analysis Overview Important Dates  3rd Quarter Flux Analysis Template  April 11, 2008 Departments will receive template from ACO Budget Team  April 18, 2008 Flux Analysis Template due to ACO with Flux Explanations

Budget Crosswalk

Budget Inquiry

APPROPRIATION (APPROP) Ledger ORG Ledger REVEST Ledger

Budget Inquiry

Budget Inquiry APPROP Ledger

Budget Inquiry ORG Ledger

Budget Inquiry REVEST Ledger

Budget Inquiry

Questions?  Tanya Harris, CPA, Principal Accountant   Susana Garcia-Bocanegra, Sr. Accountant   Samuel Wong, Sr. Accountant  