Kern Council of Governments Overall Work Program/ Financial Plan Process March 20, 2003

Definitions Overall Work Program (OWP) Overall Work Program (OWP) –Annual program management document –Identifies all planning activities & projects –Identifies resources to accomplish activities –Activity organized by work elements (cost centers)

Definitions Financial Plan (Budget) Financial Plan (Budget) –Comprehensive financial plan –Estimate of revenues –Allocation of resources –Organized by object classifications and line item accounts

Development /Approval Cycle

Implementation Category 100 – Environment 100 – Environment 200 – Community Development 200 – Community Development 600 – Intermodal Transportation Planning 600 – Intermodal Transportation Planning 800 – Education 800 – Education 900 – Intergovernmental Coordination 900 – Intergovernmental Coordination 1000 – Program Planning and Administration 1000 – Program Planning and Administration 2000 – Kern Motorist Aid Authority 2000 – Kern Motorist Aid Authority Percent of Total 7.9% 8.8% 51.2% 0.0% 15.6% 13.8% 2.7% Activity in the OWP is programmed and distributed in the following categories:

Implementation Fund Source Federal Federal State State Local/Regional Local/Regional Miscellaneous Miscellaneous Percent of Total 57.7% 11.0% 31.0% 0.3% Historically the OWP is funded at $1,700,000 to $2,000,000 through the following sources:

Implementation Object Class Personnel Personnel Professional Services Professional Services Services and Supplies Services and Supplies Capital Capital Percent of Total 51% 34% 13% 2% Expenditure appropriations are distributed in four primary object classes: Revenues (reconcile to revenues listed in the OWP) and generally come in around $2,000,000 annually

Amendments An amendment is required if: a work element is added or deleted from the OWP a work element is added or deleted from the OWP a significant change occurs in the scope of work in a work element or in the OWP as a whole a significant change occurs in the scope of work in a work element or in the OWP as a whole a work element funding increase occurs a work element funding increase occurs a change in circumstances requires a transfer between object classes a change in circumstances requires a transfer between object classes

Amendments All amendments must be reviewed and approved by the Council Kern COG processes at least 2 amendments per year Amendment No. 1 is completed when carryover amounts are known Amendment No. 1 is completed when carryover amounts are known Amendment No. 2 is prepared based on a mid-year evaluation Amendment No. 2 is prepared based on a mid-year evaluation Other amendments are processed as needed Other amendments are processed as needed

Questions? If you have questions regarding the OWP/Financial Plan process, please contact: Darrel Hildebrand, Administrative Division Chief at Or Greg Palomo, Administrative Assistant