ACO BUDGETS

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					       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
     951-955-8375


   Susana Garcia-Bocanegra, Sr. Accountant
     951-955-4529


   Samuel Wong, Sr. Accountant
     951-955-0335
            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 06-07 Actuals to FY 07-08 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
   2nd 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 Explanations2nd 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 Crosswalk
Budget Inquiry
         Budget Inquiry
 APPROPRIATION (APPROP) Ledger
 ORG Ledger
 REVEST Ledger
Budget Inquiry
Budget Inquiry
Budget Inquiry
Budget Inquiry
 Budget Inquiry
APPROP Ledger
 Budget Inquiry
APPROP Ledger
 Budget Inquiry
APPROP Ledger
Budget Inquiry
 ORG Ledger
Budget Inquiry
 ORG Ledger
 Budget Inquiry
REVEST Ledger
 Budget Inquiry
REVEST Ledger
Budget Inquiry
Budget Inquiry
Budget Inquiry
Budget Inquiry
               Questions?
   Tanya Harris, CPA, Principal Accountant
     951-955-8375
   Susana Garcia-Bocanegra, Sr. Accountant
     951-955-4529
   Samuel Wong, Sr. Accountant
     951-955-0335
   Email: ACOBudgets@co.riverside.ca.us