County of Monterey Budget Preparation Manual by tzy12453

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									                    County of Monterey
                 Budget Preparation Manual
                                FY 2007-2008




Prepared by the Budget & Analysis Division of the County Administrative Office
        TABLE OF CONTENTS

I      TABLE OF CONTENTS

II     INTRODUCTION

III    OVERVIEW OF BUDGET PROCESS

IV     BUDGET PREPARATION CALENDAR

V      CURRENT FISCAL YEAR REVENUE AND
       EXPENDITURE ESTIMATES

VI     REVENUE AND EXPEDITURE ESTIMATES
       FOR NEW FISCAL YEAR

VII    MONTEREY COUNTY’S ON-LINE BUDGET
       SYSTEM

VIII   APPENDIX
II.      INTRODUCTION

The budget process is complex and must conform to the County Budget Act
and guidelines of the State Controller. The adopted budget is all of the
following:

      • An agreement between the Board of Supervisors and the department
        Head;

      • A description of the department’s operation, function, and service
        levels;

      • A method of establishing fiscal control;

      • A guide for program and project administration, and;

      • A statement of policy implementation.

This manual has been prepared by your County Administrative Office to
provide a simple guide to the preparation of the budget. The core manual is
a permanent document that will remain relatively unchanged from year to
year. Changes will usually occur through replacement pages in the
Appendix. These will be distributed via inter-office courier or the County’s
e-mail system, and each department will be responsible for maintaining its
manual. Budget forms will be provided on disk. A properly maintained
manual will contain all the information necessary to prepare and submit a
budget.

The manual contains a thorough explanation of the County’s on-line system,
the fiscal backbone of the County. You will use the on-line system to:

      • Monitor and forecast expenditures;

      • Compute and enter expenditure and revenue estimates for the current
        fiscal year (See Overview of the Budget Process);

      • Calculate and enter a status quo budget for the new fiscal year (See
        Overview of the Budget Process);
   • Compute expenditure and revenue estimates for the new fiscal year;

   • Prepare program change or augmentation requests.

The budget instructions assume a working knowledge of the on-line system.
If you are a first-time user, or if you have questions, it is strongly suggested
you begin with Chapter VII, The On-line Budget System, a simple and
comprehensive description of the system.
III.   OVERVIEW OF BUDGET PROCESS

The Monterey County budget process consists of the following:

   1. Calculation of expenditures and revenues for the current fiscal year.
      Each department will be asked to provide expenditure and revenue
      estimates for the current year. It is essential that these estimates are
      accurate because the Administrative Office will use them to determine
      the fund balance for the current year. If a department’s projections
      vary significantly from actual year-end figures, written explanations
      will be required, and the County Administrative Office will work with
      the department to ensure accuracy in the future. Once these estimates
      have been calculated, you will enter them into the on-line budget
      system.

   2. Preparation of a status quo budget for the new fiscal year. A status
      quo budget is one that maintains current service levels or net county
      cost during the new fiscal year. Additions or deletions to the base
      include negotiated and approved Salary and Benefit increases not
      included in the final budget, adjustments for one-time expenditures,
      and adjustments allowed by the CAO. Compute your status quo
      budget by using the formula given by CAO during the budget
      preparation process.

   3. Request for changes in service levels. If a department plans on
      increasing or decreasing service levels for the new fiscal year, the
      following categories should be included in the budget package to the
      CAO:

         a. Program Change – These are increases or decreases in current
            service levels that involve no increase in net county cost,
            usually due to offsetting revenues. A program change form is
            included in the Appendix. The department adjusts the on-line
            budget for this category.

         b. Budget Augmentation Request – These are service level changes
            that will result in an increase in net county cost to the County
            and is primarily used by the general fund departments. A
            budget augmentation request form is included in the Appendix.
      The Budget Augmentation Requests are submitted to the County
      Administrative Office, but not entered in the on-line budget system
      until after the requests are approved by the CAO.

   4. Federal single audit requirement. Departments that receive federal
      monies will be required to fulfill the federal single audit requirement.
      (see Section VI, subsection C3, Federal Single Audit Requirement.)

   5. CAO – Department Head Budget Meeting.                 The County
      Administrative Officer will convene the annual budget meeting with
      Department Heads in mid-March. During the meeting the CAO will
      announce tentative decisions concerning budget augmentation
      requests of the various departments. These will be incorporated into
      the CAO’s Recommended Budget for the new fiscal year.

   6. Recommended Budget entered in on-line system. After the CAO has
      announced the tentative budget, it will be entered in the on-line
      system by the CAO budget staff.

   7. Budget week. The Board of Supervisors will meet during budget
      week and arrive at a final budget for the new fiscal year.

   8. Final budget. The County Administrative Office will enter the final
      budget figures into the on-line budget system and the system is
      merged with the AFIN Budget System.

In addition, departments will be asked to provide the County Administrative
Office with quarterly assessments of departmental expenditures and revenue
projections during the fiscal year.
   VI.         REVENUE AND EXPENDITURE ESTIMATES FOR
               NEW FISCAL YEAR

   1. EXPENDITURES

   A. Salaries and Benefits
   Screens BU54 and BU57 display salaries and benefits:
BU57                               Salary and Employee Benefits - Admin Analysts
Fiscal Year            2001                   Budget Unit          227      Public Defender
                       Fund        001        County General Fund

Salaries and Benefits .............         Prior               Department              CAO
Account ...........................         Adopted             Curr.Yr.Est           Curr.Yr.Est   Requested
Recommended
6111       REGULAR EMPLOYEES                2,452,817             2,395,243           2,395,243      2,708,048
                      AUTHORIZED 42.00
                         EMPLOYED 37.00
6112       TEMPORARY EMPLOYEES                 10,000              152,000             140,485         10,000
6121       PERS                               167,546              161,931             160,700        185,125
6122       SOCIAL SECURITY                    188,405              171,793             173,080        210,035
6133       MEDICAL INSURANCE                  151,663               71,314              71,314
6134       LIFE INSURANCE                        2,526               2,526               2,526          3,917
6135       UNEMPLOYMENT INSURANCE 3,478                              3,478               3,478          3,743
6138       LONG-TERM DISABILITY INS              2,549               2,549               2,549          2,549
6146       WORKERS COMP INSURANCE 55,977                            55,977              55,977         42,894
6153        EMPLOYEE ASSIST PROGRAM                                                        426            426
6155        WELLNESS PLAN                        2,246              2,246                2,246          2,865
6157       SPECIAL BENEFITS                   153,340              68,899               80,194         30,354
           HEALTH STIPEND                     124,586              42,005               53,300
           EMPLOYEE PHYSICALS
           EMPLOYEE EXP ALLOWANCE 7,500                              7,551               7,551           9,100
           MEMBERSHIP & ORGANIZ                    200                 200                 200             200
           PROFESSIONAL DUES                    12,255              11,110              11,110          12,255
           PROFESSIONAL DEVELOP                  8,799               8,033               8,033           8,799
           ABO COSTS
6158       FLEX-BENEFIT PLAN CONTRIBUTION                                              102,386         102,386
                                    258,501
                             END


              Total Salaries and Benefits     3,190,547          3,190,342             3,190,178     3,458,457




   The figures preloaded in the “Prior Adopted” column in Screens BU54 and
   BU57 are the current year’s final budget.

   The estimated salaries and benefits that have been preloaded in Screens
   BU70 and BU57 are based upon actual payroll through a specific pay period,
   with the estimate of Salaries and Benefits from that pay period through the
   end of the fiscal year. Employee step increases and bargaining increases are
   included. Vacancies are filled at Step 1.




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Please see the on-line budget instructions (Section VII, On-line Budget
System,) to learn how to adjust estimates and requests.
The following is an explanation of the various accounts depicted on Screens
BU57 and BU70:
Account 6111 - Regular Employees

The figure entered at Account 6111 represents a total of the following:
           (1)   Base Salaries – Base salaries, which include step raises, for
                 each position in a department are listed in the Auditor’s
                 Estimated Salary Cost for Positions and Employees for New
                 Fiscal Year. This document is distributed to each department
                 by Information Technology (IT).          A download of the
                 information is also available from IT. Although the accuracy of
                 these estimates has been established over several years,
                 departments are encouraged to do their own independent
                 calculations.

           (2)   Employees on leave of absence (LOA) present a special
                 budgeting problem: The computer will overstate the cost of the
                 position by including the LOA employee's forecasted salary
                 and a vacancy filled at Step 1. Departments must delete the
                 latter. The portion of the LOA employee’s salary that will not
                 be expended due to unpaid leave status should be placed in
                 Salary Savings.

           (3)   All vacant or additional positions should be loaded at the
                 expected full-time equivalency and step level. The portion of
                 the year’s salaries, which is not expended due to vacancy,
                 should be placed in Salary Savings.

           (4)   Salary Savings - Salary Savings is the difference between the
                 budgeted salaries and estimated year-end salary expenditures
                 throughout the year. Most salary budgets are calculated on the
                 assumption all positions will be constantly filled. In reality,
                 employees’ leave and positions remain vacant for a while
                 before being filled, often at lower salaries. The result is a
                 surplus, or Salary Savings. This should be subtracted from the
                 regular calculation for Account 6111 to arrive at the amount


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                 required in Account 6111 to pay salaries through June 30, the
                 end of the fiscal year. Here are a couple of ways of estimating
                 Salary Savings:

                 • Compare several recent budgets and determine an average
                   percentage of salary saved each year;

                 • Consider employee turnover, duration of vacancies, cost of
                   recruitment, and salaries of replacement employees.

           (5)   Pay Differentials – These are preloaded into the system and can
                 be viewed or changed using Screen BU56. The system will not
                 include pay differentials in calculating salaries of vacant
                 positions. Pay differential is shown as a single amount, and
                 includes the following:
                 •     Bilingual pay;
                 •     Charge pay;
                 •     Float pay;
                 •     Investigator and K-9.
                 •     IV Therapy;
                 •     Premium;
                 •     Salary increments for special certifications;
                 •     Shift Differential;
                 •     Uniform Allowance

                 Standby Pay - This is preloaded as a single amount and can be
                 viewed or changed on Screen BU56. Calculations based on
                 vacancies do not include pay differentials.

           (6)   Termination Benefits – Termination benefits provide a means
                 of budgeting for payoffs made to terminating/retiring
                 employees. Consideration should be given for anticipated
                 resignations/retirements as well as potential unanticipated
                 terminations, resignations, and retirements. Payoff benefits
                 may include vacation, annual leave, paid-time-off, sick-leave
                 (only for retirements) and compensatory time balances up to the
                 maximum allowable by bargaining unit. Check the applicable
                 MOU or the PPPR to determine the appropriate payoff
                 provisions and limits. This amount is not preloaded and must


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                 be calculated by the departments and entered as a single amount
                 on Screen BU56 immediately following Standby Pay.

Account 6112 - Temporary Employees
           This account is not preloaded in the system and must be entered by
           each department on Screen BU57. Remember the following:

           (1)   Temporary positions should not exceed 999 hours a year. If
                 they do, the department must budget PERS costs for the amount
                 exceeding 1000 hours.

           (2)   The system will automatically adjust Social Security costs
                 (Account 6122) to compensate for temporary employees.

           (3)   Manpower, Interim, Kelly Services and similar contract
                 temporary help is to be budgeted in Account 6451, Temporary
                 Help Services, not Account 6112.

           Temporary employee requests must be submitted on a Temporary
           Employee Request form (See Appendix.) The form must also include
           a narrative to explain why it is in the County’s best interest to use
           temporary rather than permanent employees. The narrative must
           include the following:

           (1)   A description of the classification, number, and function of
                 temporary employees;

           (2)   Outside funding sources, such as program grants, if applicable;

           (3)   If a regulation or other requirement mandates the use of
                 temporary employees, this information must be included in the
                 narrative.

Account 6113 - Emergency Overtime




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           This account is not preloaded and must be entered by the departments
           on Screen BU57. Although overtime cost is normally computed at
           time and one-half, negotiations with employee bargaining units have
           resulted in certain variations to this procedure such as holiday work
           pay for 7/24 and 7/8 operations. Departments should refer to the
           Memoranda of Understanding pertaining to their employees to make
           this determination.      Social Security (Account 6122) will be
           automatically adjusted.

Account 6121 - PERS (Retirement)
           PERS is preloaded into the system based on each permanent
           employee’s PERS coverage group. Remember the following:

           (1)   Vacant positions - The preload will include positions that are
                 currently vacant, and these projections will be based upon the
                 rates for the job classification code and bargaining unit.

           (2)   Temporary employees - There is no preload for temporary
                 employees. If a temporary employee works more than 999
                 hours a year, s/he is eligible for PERS and this account must be
                 appropriately adjusted;

           (3)   Adjustments to the PERS account are made on Screen BU57.

           (4)   Rates are listed in the Appendix.

           (5)   This account is automatically adjusted when amounts are
                 changed in Screens BU55, BU70 and BU71 for:

                 (a) Job re-classifications;
                 (b) Salary Savings;
                 (c) Pay Differentials;
                 (d) Standby Pay;
                 (e) Termination Benefits;

Account 6122 - Social Security

           This account is preloaded based on whether an employee pays Social
           Security and Medicare, Medicare only, or neither. Vacancies are


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           calculated using the prevailing rates for the job classification and
           bargaining unit. Use Screen BU57 to adjust this account.

           Rates are listed in the Appendix.

           This account is automatically adjusted when amounts are changed in
           Screens BU55, BU70 and BU71 for:

           (1)   Job re-classifications;
           (2)   Salary Savings;
           (3)   Pay Differentials;
           (4)   Standby Pay;
           (5)   Termination Benefits;
           (6)   Temporary Employees, and;
           (7)   Emergency Overtime.

Account 6133 - Medical Insurance
           Note: This account is used only for Operating Engineers. Use Screen
           BU57 to make adjustments to this account. Rates are in the Appendix.

Account 6134 - Life Insurance
           This account is preloaded and vacancies are calculated using the rates
           for the bargaining unit. Screen BU54 is used to make adjustments to
           this account.

Account 6135 - Unemployment Insurance

           This account is controlled by Risk Management and may not be
           changed by departments.
           This allocation establishes an “estimate” of each department’s share
           of the County’s unemployment insurance costs. The actual costs are
           based on the quarterly statement/invoice issued by the State
           Employment Development Department (EDD) and are charged out to
           departments based on the following formula:

           [{(department average # of employees) / (total average # of
           employees)} (TOTAL ALLOCATION)]


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           where:

           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)

           A given department’s allocation may change from year to year due to
           the following factors:
           • Change in average number of employees

           • Change in the TOTAL ALLOCATION

           • Change in the State unemployment insurance benefit rate structure

Account 6136 - Pretax Benefits

           This account is used by the Auditor-Controller’s Office for payroll
           purposes only.

Account 6138 - Long-Term Disability Insurance
           This account is controlled by Risk Management and may not be
           changed by departments.
           This allocation funds the long term disability trust fund. This fund is
           used to pay for costs associated with the County’s long term disability
           program for managers and attorneys. The annual allocation is
           determined by Risk Management based on the following formula:

           [{(department average # of eligible employees) / (total average # of
           eligible employees)} (TOTAL ALLOCATION)]

           where:

           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in average number of employees


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           • Change in the TOTAL ALLOCATION

Account 6146 - Workers' Compensation
           This account is controlled by Risk Management and may not be
           changed by departments.
           This allocation funds the workers’ compensation trust fund. This fund
           is used to pay for costs associated with the County’s workers’
           compensation program. The annual allocation is determined by Risk
           Management and apportioned among the departments based on the
           following formula:

           [{BASE ALLOCATION (dept. avg. # of employees/total avg. # of
           employees) .25}         + {CLAIMS ALLOCATION (dept. claim
           history/total claim history) .75}]
           where:

           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)

           BASE ALLOCATION = [($XXX) (average # of employees)]

           CLAIMS ALLOCATION = TOTAL ALLOCATION – BASE
           ALLOCATION (each department’s percentage share of the CLAIMS
           ALLOCATION is based on each department’s requisite percentage of
           the total claims costs paid out over the last ten years).

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in average number of employees

           • Change in department’s percentage of the total claims costs paid
             out over last ten years (a rolling ten years)

           • Change in the TOTAL ALLOCATION (amount of annual funding
             for the workers’ compensation account which is actuarially
             determined by Risk Management)

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Account 6153 – Employee Assistance Program

           This account is controlled by Risk Management and may not be
           changed by departments.
           This allocation funds the employee assistance trust fund. This fund is
           used to pay for costs associated with the County’s employee
           assistance program. The annual allocation is determined by Risk
           Management based on the following formula:

           [{(department average # of employees) / (total average # of
           employees)} (TOTAL ALLOCATION)]

           where:

           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in average number of employees

           • Change in the TOTAL ALLOCATION
Account 6155 – Wellness
           This account is controlled by Risk Management and may not be
           changed by departments.

           This allocation funds the employee wellness program. The annual
           allocation is determined by Risk Management in consultation with the
           Health Department and is based on the following formula:

           [{(department average # of employees) / (total average # of
           employees)} (TOTAL ALLOCATION)]

           where:



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           TOTAL ALLOCATION = Total annual allocation (determined by
           Risk Management in collaboration with the Health Department)

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in average number of employees

           • Change in the TOTAL ALLOCATION

Account 6157 - Special Benefits
           The Special Benefits account consists of six sub-accounts, 6157-01
           through 6157-06. With the exception of Account 6157-02, each is
           preloaded using the figures contained in the Appendix. Note the
           following:

           • Special benefit costs for vacant positions are calculated and
             preloaded based upon the prevailing rates for the job classification
             and bargaining unit.

           • Screens BU52 and BU53 are used to adjust these accounts for
             changes in job classifications.

           • Final adjustments are made on Screen BU57.

           (1)   Account 6157-01 Special Benefits – Health Stipend

                 This account is preloaded.
           (2)   Account 6157-02 Special Benefits – Employee Physicals

           Employee reimbursement for physical examinations is not preloaded.
           Multiply the number of people expected to take physicals by the
           applicable rates listed in the Appendix.
           (3)   Account 6157-03 Special Benefits – Employee Expense
                 Allowance

                 This account is preloaded.


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           (4)   Account 6157-04 Special Benefits – Memberships and
                 Organizations
                 This account is preloaded.

           (5)   Account 6157-05 Special Benefits – Professional Dues

                 This account is preloaded.

           (6)   Account 6157-06 Special Benefits – Professional
                 Development

                 This account is preloaded.

           (7)   Account 6158 – Flexible Benefits

                 This account is preloaded. Rates for filled and vacant
                 positions are contained in the Appendix. During the fiscal year
                 actual expenditures are posted in Account 6156 (pre-tax) and
                 6158 (post-tax)

B. Services and Supplies
Service and supply accounts are included on Screen BU69 of the On-Line
Budget System.

Departments are responsible for requesting the amounts necessary for annual
operating costs.    The following section will assist departments in
determining the amounts needed for various accounts. As part of the budget,
departments will provide brief descriptions of each account request that will
include:

• A description and explanation of significant differences between the new
  request and the final budget of the previous year;

•   A detailed description of what will be included in the line item and why it
    is needed. This is particularly important with accounts involving the
    purchase of equipment, furniture, machines, and tools;




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Some accounts are controlled by other departments such as the County
Administrative Office, Risk Management, Information Systems,
Telecommunication, and General Services. These totals will be entered into
the on-line system by the controlling department and cannot be changed by
individual departments.       Further, in forecasting expenditures, the
departments must assume that these totals are fully expended. If you have
questions regarding the charges, please contact the charging department.

Account 6201 - Postage and Shipping
           This account is used for postage and shipping charges, including
           Federal Express, Express Mail, Priority Mail, and Post Office box
           charges.

Account 6202 - Courier/Messenger Services
           This account is used for courier/messenger services such as PMS
           Messenger Service by departments.

Account 6209 - Departmental Charges-Graphics
           This account is controlled by the General Services Department
           (Budget Unit 197) and cannot be changed by departments. General
           Services will provide departments with detailed monthly reports
           explaining all charges. Please use other accounts for postage, mail
           handling, messenger services, or printing controlled by departments.

Account 6210 - Copy Machine Charges
           This account is used to budget copiers and related charges.

           Outside printing charges will be charged to Graphics, then billed to
           the user department.

Account 6219 - Outside Printers – Other
           This account is for printing costs from private vendors.

Account 6223 - Office Supplies
           This account includes the cost of office supplies, including data


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           processing supplies. This includes purchases from McWhorters,
           Office Depot, Very Last Word, Film Purchases, Film Developers, and
           Microfilm/Microfiche.

           This account is not used for computer hardware or software.

Account 6225 - Equipment And Furnishings
           Include all furniture purchases of less than $5,000 per item in this
           budget. Items costing more than $5,000 must be budgeted in Account
           6890, Fixed Assets. Please call Purchasing (Extension 4990) to
           coordinate all furniture requests and to obtain information about
           models, prices and availability.

Account 6226 - Computers/Hardware/Peripherals
           Computer hardware and peripherals costing less than $5000, are
           budgeted in this account. Computer hardware and related equipment
           costing more than $5,000 per item are budgeted in Account 6890,
           Fixed Assets. In either case, Information Technology must review and
           approve all projected computer purchases. Contact the person named
           in the Phone Directory, in the Appendix with any questions.

Account 6262 - Fire & Burglary Insurance
           (1)   General Fund departments - Fire and Burglary Insurance costs
                 will be budgeted by the County Administrative Office in a
                 separate budget unit.

           (2)   Non-General Fund departments – Insurance estimates will be
                 posted in the Budget System by Risk Management.

Account 6264 - Malpractice Insurance
           Premiums are budgeted for and paid directly by the Health
           Department and Natividad Medical Center.

Account 6265 - General Liability Insurance




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           This account is controlled by the County Administrative Office and
           Risk Management and may not be changed by departments.

           This allocation funds the general liability internal service fund. This
           fund is used to pay for costs associated with the County’s general
           liability program. The annual allocation is determined by Risk
           Management and apportioned among the departments based on the
           following formula:

           [{CLAIM ALLOCATION (dept. claim history/total claim history)
           .50} + {BASE ALLOCATION (dept. avg. # of employees/total avg. #
           of employees) .25} + {RISK

           ALLOCATION (dept. risk factor/total risk factors) .25}]

           where:

           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)

           BASE ALLOCATION = [($XXX) (average # of employees)]

           RISK ALLOCATION = [($XXX) (risk factor)]

           CLAIMS ALLOCATION = TOTAL ALLOCATION – BASE
           ALLOCATION – RISK ALLOCATION (Each department’s
           percentage share of the CLAIMS ALLOCATION is based on each
           department’s requisite percentage of the total claims costs paid out
           over the last ten years).

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in average number of employees
           • Change in department’s percentage of the total claims costs paid
             out over last ten years (a rolling ten years)
           • Change in the TOTAL ALLOCATION for the general liability
             account (actuarially determined by Risk Management)
           • Change in the department’s ‘risk’ factor


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Account 6266 - Performance Bonds
           Performance Bond insurance costs for all departments are budgeted
           by the County Administrative Office in a separate budget unit.

Account 6269 - Other Insurance
           (1)   General Fund departments - Insurance costs will be budgeted
                 by the County Administrative Office in a separate budget unit.

           (2)   Non-general fund departments – The County Administrative
                 Office will post estimated charges in the On-line Budget
                 System.

Account 6294 - Laundry Services
           All laundry services provided by such vendors as Mission Linens,
           Ameripride, and Valley Uniforms are budgeted here. Procurement of
           uniforms and other such items should not be budgeted in this account.
           Contact the Auditor for the most current account number.

Account 6295 - Janitorial Supplies
           Budget all janitorial supplies in this account.

Account 6296 - Janitorial Services
           Budget all janitorial services in this account.

Account 6299 - Other Household Expenses
           Miscellaneous household expenses; excluding Janitorial Supplies and
           Services are budgeted in this account.

Account 6310 - Maintenance – Facilities & Construction
           This account is controlled by Facilities and Construction (Budget Unit
           161) and may not be changed by departments.
Account 6315 - Building Maintenance –Public Works




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           This account is controlled by Public Works (Budget Unit 300) and
           may not be changed by departments.

Account 6318 - Maintenance Services

           Use this account to budget the cost of maintenance services by
           providers other than Facilities and Construction, such as Honeywell,
           XYZ Plumbing Co., XYZ Painting Co.

Account 6320 - Maintenance Supplies

           All maintenance supplies such as plumbing and electrical supplies,
           light bulbs, paint, and paintbrushes appear in this account unless
           obtained directly from Facilities and Construction.

Account 6321 - Vehicle Maintenance - Motor Pool
           General Services controls this account and the amount will not be
           changed without their agreement. A monthly maintenance fee for
           routine maintenance over the life of a vehicle will be charged for all
           vehicles purchased under the vehicle replacement program.
           Departments will also be charged for the actual cost of parts used in
           maintaining vehicles that were not obtained under the replacement
           program.

Account 6323 – Data Processing Equipment Maintenance
           This account includes maintenance charges for mainframe, mid-range,
           and micro-computer maintenance that is not included in Account
           6405.

Account 6325 - Other Equipment Maintenance
           Any contractual repair or overhaul of equipment other than motor
           vehicles and data processing equipment are included here. This
           includes renovation of office furniture and maintenance of time
           stamps, fax machines, typewriters, microfilm/microfiche equipment,
           and security systems maintenance.

Account 6341 - Employee Travel (General)



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           The private automobile reimbursement rate for all represented and
           unrepresented bargaining units is in Rates section of the Appendix.

Account 6342 - Employee Training

           This account includes all expenses for job-related employee training,
           including travel expenses and tuition expenses for education and
           classes. Tuition expenses for attorneys and other employees who are
           entitled to reimbursement pursuant to a Memorandum of
           Understanding are also budgeted here.
Account 6344 - Vehicle Usage/Replacement
           General Services controls this account and information cannot be
           changed without authorization from that department. There is a
           monthly fee for vehicles purchased under the vehicle replacement
           program that is amortized over the life of the vehicle. There is also a
           monthly fee for rental of other vehicles from the Fleet Management
           pool.

Account 6345 - Operation Of Vehicles - Motor Pool, Fuel
           This account is controlled by General Services and cannot be changed
           without the concurrence of that department. Anticipated increases in
           fuel usage must be discussed with General Services.
Account 6346 -Operation Of Vehicles - Outside Vendors, Fuel
           This account is for costs incurred for vehicles with private vendors.

Account 6350 - Employee Moving Expenses
           Authorized relocation costs for County employees belong here.

Account 6363 - Rental Of Equipment – DP
           Rented or leased data processing equipment is budgeted in this
           account. Equipment includes: Microcomputers, mini-computers,
           terminals, word processors, office automation equipment, etc.
           Contact the appropriate person named in the Directory of phone and
           e-mail numbers in the Appendix for assistance in determining
           configuration needs.

05/24/07                                 VI-17
Account 6369 – Rental of Equipment

           General rented or leased equipment is budgeted in this account.

Account 6370 - Departmental Charges – Telecommunications
           Information Technology controls this account. If additional equipment
           is needed, or if moves or changes of equipment are expected, contact
           Information Technology.

           Changes to, or transfers from this account, are strictly limited. The
           amount allocated by Information Technology cannot be changed
           without the concurrence of that department. Furthermore, no transfers
           from this account will be permitted during the year without the
           approval of the County Administrative Office.

Account 6373 - Communications - Outside Vendors
           "Satellite" telephone systems and related costs that are not part of the
           County telephone system are budgeted here. These include:

           (1)   Systems in the Pajaro and Prunedale Offices;

           (2)   Costs associated with transporting data, including Pacific
                 Bell, AT&T and M.C.I. data lines;

           (3)   Installation costs and related equipment.

           (4)   Cellular Phones and Pagers.

           Any data communication equipment costing more than $5,000 must
           be classified as a fixed asset.

Account 6380 – Utilities
           Departments that pay their own utility bills should estimate costs
           based upon actual costs and General Services guidelines. Here are
           some tips for making accurate estimates of future utility costs:




05/24/07                                  VI-18
           (1)   Review at least twelve consecutive months of previous gas and
                 electric costs to consider all seasonal cost variations;

           (2)   Include estimates for water and the Monterey Regional Water
                 Pollution Control Agency, if applicable;

           (3)   Consider factors that may increase or decrease actual
                 consumption of gas or electricity in each facility, such as:
                 additional space, changes in operating hours, additional work
                 shifts, or the addition of energy-consuming equipment.

Account 6401 - Cost Plan Charges
           The Auditor-Controller compiles the County’s Cost Plan (COWCAP),
           which is approved by the State Controller.

           (1)   General Fund departments – Most departments will not budget
                 specifically for this account; but departments that are subvented
                 with state and/or federal funds, such as Social Services and
                 Behavioral Health, should include cost plan charges in their
                 claims for these funds. If you have any questions, contact the
                 Auditor-Controller’s Office.

           (2)   Non-General Fund departments – The County Administrative
                 Office controls this account.

           All Cost Plan figures loaded in the budget system are preliminary.
           Final figures will be available through the Auditor-Controller’s Office
           in June.

Account 6403 - DP Services - Outside Vendors
           All costs for computing services provided by vendors other than the
           County's Information Technology Department are included in this
           account. These costs include contracts to provide computing services,
           applications, development services, and programming. Departments
           must justify the use of additional outside services by demonstrating
           specifically how such expenditures will be cost effective.




05/24/07                                 VI-19
Account 6405 - Interdepartmental Charges – Information Technology
Services
           Services provided by Information Technology (Budget Unit 193) are
           budgeted to this account. It is controlled by that department and can
           only be changed by agreement between the user department and
           Information Technology.
Account 6469 – Other Professional And Specialized Services

           Flex-Benefit Plan administrative costs are preloaded in the on-line
           system. Please add departmental costs to the number found in the
           budget system. To retrieve the administration cost, delete the number
           in the cell, place an “=” at the beginning of the cell and hit <Enter>.

Account 6590 - Computer Software, Upgrades, Licenses, And
Maintenance
           This account is for the purchase of all computer software, upgrades,
           and License agreements under $5000. Place all new computer
           software and upgrades $5000 and over in Fixed Assets. Please
           contact the person named in the Phone Directory in the Appendix with
           any questions.

Account 6596 - Computer Software – ITD
           Information Technology (Budget Unit 193) is the only department
           that uses this account

Account 6891 - Capital Leases
           Capital leases, including lease/purchase equipment, are budgeted in
           this account. All leases for equipment over $5,000 are fixed assets
           and must have Board of Supervisors’ approval.

C. Intra Fund Transfers (Costs Applied) – Account 6900

Departments such as General Services or Information Technology that
charge other departments for services use accounts 6900 through 6985.
These charges, or “intra-fund transfers,” are entered as negative budget
amounts, which offset the expenditures incurred within the budget of the


05/24/07                                 VI-20
charging department. Use of intra-fund transfers is a budget policy
determination and must be discussed with the County Administrative Office
prior to budget submission. Please review the chart of accounts for the
correct account.

A budget unit providing services to other budget units on a cost applied basis
has the following:

(1)        One or more accounts used to post charges in the budget units using
           the service(s).

(2)        One or more revenue accounts used to record revenues received from
           other funds.

(3)        One or more cost applied accounts called Intra Fund Transfers
           accounts to record expenditure transfers within the same fund.

(4)        One or more accounts within the budget unit performing the service to
           record expenditures.

The On-line Budget Preparation System can be used to spread charges to all
user budget units using F11and the charging budget unit's password. After
spreading or adjusting the charges to the budget units receiving the services,
the corresponding revenue account(s) for inter-fund billing and the
corresponding cost applied account(s) for intra-fund billing can be adjusted
to be in balance.

To obtain a summary of the charges, key budget unit = 000 and fund = 000
and browse to the service accounts. For example, for the General Fund, key
budget unit = 000 and fund = 001 and browse to the service accounts. To
balance the revenue and charges entered in the General Fund:

(1)        The revenue account(s) for interfund billings = total service charges
           minus total General Fund charges.

(2)        The cost-applied account(s) for intra fund billings = total General
           Fund service charges minus the appropriations in the budget unit
           performing the service. A cost applied budget unit usually has service
           accounts that are under the control of other cost applied budget units.
           This makes it nearly impossible to exactly meet a target goal of a

05/24/07                                 VI-21
           particular percent applied. For example, if Telecommunications
           changes their charges, then the Information Technology Department,
           Fleet Management, and Graphics will have a new cost base to spread.
           Through an iterative process, this can reach mathematical exactness.
           If the largest cost budget units are spread first, the first pass through
           spreading costs will be fairly close to the target goals.

The following intra-fund transfer accounts are controlled exclusively by
Fleet Management:

Account 6960 - Fleet Management — Vehicle Maintenance

           This account is for the exclusive use of and controlled by General
           Services. Transfers to Account 6960 include fees charged in Account
           6321, Vehicle Maintenance-Motor Pool, for all maintenance services
           provided by General Services. Charges to Other Fund Budget Units
           are treated as Revenue, with General Services using account 5775.

Account 6964 – Vehicle Replacement

           This account is used exclusively for and controlled by General
           Services. Transfers to Account 6964 include fees charged in account
           6344, Vehicle Usage/Replacement, for the lease of replacement
           vehicles and the rental of other vehicles from the Fleet pool. The
           Auditor will transfer funds from Account 6964 into an equity account
           3811, Vehicle Replacements. Charges to Other Fund Budget Units
           are treated as Revenue, with General Services using Account 5776.

Account 6965 – Printing

           This account is for the exclusive use of and controlled by General
           Services for Printing-Services.

D. Fixed Assets
1.         In General

The following rules apply to all fixed assets requests:




05/24/07                                 VI-22
           (a) Items costing $5,000 or more and meeting the test of a fixed asset,
               as defined by the Auditor-Controller, are to be budgeted as Fixed
               Assets.

           (b) Requests for price estimates for fixed asset items are to be sent to
              the Purchasing Office.

           (c) Make all requests in whole dollars.

           (d) Provide a brief description/justification for each

           (e) Include the following costs with your fixed assets requests:

                 (1)    Accessories or required attachments;

                 (2)    Sales tax;

                 (3)    Freight/Shipping;

                 (4)    Maintenance agreements (place in appropriate
                        maintenance account);

                 (5)    Include additional or special office supplies needed for
                        the equipment (budget in either Account 6223, Office
                        Supplies, Account 6499, Special Department Expense, or
                        Account 6599, Miscellaneous Expenses);

2.     Fixed Assets – Land, Structures, or Equipment

For budget units with Fixed Assets requests in the areas of Land, Structures
and Improvements (6700 series), or Equipment (6890), please use program
BU59 in the budget preparation system. Remember the following:

(a)        Land shall be shown in lump sum amounts, except when included as a
           component of a project.

(b)        Buildings and improvements shall be shown separately by project,
           except minor improvement projects which may be given in totals.

(c) Equipment shall be given in lump-sum amounts by budget unit.

05/24/07                                  VI-23
Fixed Assets – Vehicles

No General Fund departments, with the exception of the District Attorney
Support Enforcement Division, Mental Health, Sheriff and Social Services,
should request vehicles as part of their departmental budget request. Instead,
all such vehicle requests must be coordinated with General Services. The
one exception is when a vehicle will be purchased totally with grant or other
subvention funds and must be shown as an expenditure of a given
department for claiming purposes.

E. Computer And Data Processing Costs

All of the following computer-related costs must have the prior approval of
the Director of Information Technology, or his designee:

(1)        Purchases of computer hardware;

(2)        Development of computer systems;

(3)        Enhancement of existing computer systems;

(4)        All other automation projects;

(5)        The use of outside contractors or consultants.

If expenditures are contemplated, please contact the Information Technology
department.

Departments must be sure to place computer-related expenses correctly in
the following accounts:

(1)        Account 6226 - All computer hardware, software and related
           equipment costing less than $5,000. If an existing system is being
           upgraded, include in this account all items under $5,000;

(2)        Fixed Assets – All personal computer systems over $5,000. Use
           Screen BU59 of the Budget Preparation System for entering the cost
           of fixed assets. If upgrading a current computer system, budget as
           fixed assets only those components that exceed $5,000.

05/24/07                                 VI-24
2. REVENUE

Screen BU 67 pertains to department revenues. Revenue projections for the
new fiscal year should be based upon prior year revenues and justifiable
sources for new revenues such as grant funding. Revenue categories include
proceeds from taxes, licenses, permits, franchises, fees, fines, forfeitures,
Intergovernmental revenues (state and federal revenues), charges for current
services and revenue from sales. These projections must be discussed with
your analyst, and all requests for an increased projection must be supported
by data that reasonably supports the increased projection.

A. REQUESTS FOR CHANGES IN SERVICE LEVELS

1. In General

           Requests for an increase or decrease in service levels for the new
           fiscal year fall into one of two categories depending upon whether the
           proposed change results in an increase in net costs:

           (a)   Program Change – These are increases or decreases in current
                 service levels that involve no increase in net costs, usually due
                 to offsetting revenues. Please include significant shifts in
                 expenditures and revenue due to grant funding changes.

           (b)   Budget Augmentation Request – These are service level changes
                 that result in an increase in net cost to the County.

           Each request involves different forms. A program change requires the
           submission of a Program Change Form. An augmentation request
           requires a Budget Augmentation Request Form (See forms illustrated
           below.) These forms are included in the Appendix, Section A. These
           forms, and accompanying support documents, will be used and
           discussed at the County Administrative Officer’s annual budget
           meeting with her department heads. But nothing will be entered in the
           on-line budget system until after the budget is finalized.

           There are several rules that pertain to both forms:



05/24/07                                 VI-25
           (a)   Only current Board approved job classifications can be entered
                 into the system (See Screen BU 60, Job Classification Lookup.)
                 (Check with your Personnel Analyst or refer to salary schedule
                 on Human Resource website for current list.)

           (b)   If the change in service levels involve the addition or
                 reallocation of positions, the department must include a
                 completed “Request to Classify Position” form that is included
                 in the Appendix. The department must complete a Request to
                 Classify Position form, have it signed by the department’s
                 Personnel Analyst and by the CAO Analyst and submit it with
                 the requested budget packet.

           (c)   These forms will help the department, and the County
                 Administrative Office, classify new positions, determine their
                 total cost, and assess the justification for them. They will also
                 illustrate costs savings resulting from deleted positions.

           (d)   Do not request reclassifications as part of budget submissions.
                 Departments are to assume all classifications in effect at the
                 start of budget season will remain unchanged. The County
                 Administrative Office will adjust department salary budgets to
                 reflect any subsequent classification changes.

           (e)   In computing the cost of new positions remember to include the
                 following:

                 (1)   Base salary plus anticipated overtime and special pay
                       practices.

                 (2)   Benefits (Currently approximately 33% of salary.)

                 (3)   Workspace expenses such as, the cost of remodeling or
                       renting plus additional maintenance costs.

                 (4)   Equipment such as furniture, computer, communication
                       devices, automobile, etc.

                 (5)   Training.



05/24/07                                VI-26
                 (6)   Additional support staff.

                 (7)   Uniform expenses.

                 (8)   Mileage reimbursement.

2. Program Change Form
Departments increasing or decreasing current service levels that involve
offsetting revenues or no increase in net costs to a fund must submit a
“Program Change” form. Please use the format illustrated below for each
significant change. Each form should have the necessary documentation to
justify the need for the increased or decreased service levels.


                           Program Change Instructions

1.         Department: Provide the departments name submitting the change.

2.         Type of Program Change: Place an “X” in the appropriate box to
           indicate if the request is a new program, a new position, the expansion
           of an existing program, or reduction or deletion of a program.

3.         Description of the Program Change: Provide a title that describes the
           request: for example, add two Public Health Nurses for children
           vaccination.

4.         Benefits of Funding the Program Change: Explain the benefits that
           the county will realize through financing the request.

5.         County Values and Board’s Goals and Objectives: Please describe
           how the request assists in meeting the County Values and Board’s
           Goals and Objectives.

6.         Budget Impact: Indicate the cost by object to implement the request.

7.         Revenue to be Generated: Indicate source and amount of revenue that
           will/could result from implementation of the request.




05/24/07                                 VI-27
3. Budget Augmentation Request Form

Departments desiring increased service levels resulting in an increase in net
county cost in General Fund beyond their base or a request to transfer
General Fund monies to another Fund must submit a Budget Augmentation
Request. Please use the format illustrated below. Budget Augmentation
Requests should be listed in priority order. For example, the Budget
Augmentation Request labeled Number 1 would be the department’s highest
priority. Each request should have the necessary documentation to justify
the need for the increased service level.

                          Budget Augmentation Request

1.         Department: Provide the department's name submitting the change.

2.         Priority: The rank that the decision package has among the
           departments budget adjustment requests.

3.         Type of Adjustment:         Place an "X" in the appropriate box to
           indicate if the request is a new position, the expansion of an existing
           program, or reduction or deletion of a program.

4.         Description of the Adjustment Requested:    Provide a title that
           describes the request: for example, add two Public Health Nurses for
           children vaccination.

5.         Benefits of Funding the Adjustment: Explain the benefits that the
           county will realize through financing the request.

6.         Consequences of Not funding the Decision Package: Explain the
           effect/consequences that the County must contend with if the request
           is not funded.

7.         Optional Considered: Please describe each option you considered to
           address the increase or decrease service level and why you selected
           the recommended option.

8.         Board of Supervisors Goals and Objectives: Please describe how the
           request assists in meeting the Board of Supervisors goals and
           objectives.


05/24/07                                 VI-28
9.         Budget Impact: Indicate the cost by object to implement the request.

10.        Revenue to be Generated: Indicate source and amount of revenue that
           will/could result from implementation of the request.
B. BUDGET DOCUMENTATION

1. Introduction

The budget process requires each department to submit a budget package
consisting of several documents to the County Administrative Office. These
are due on the date shown in the Budget Preparation Calendar.

Some of these documents are submitted on forms supplied by the County
Administrative Office. These forms are reproduced in the Appendix. The
departments in accordance with the guidelines contained in this manual must
specially create other documents.

The documents that must comprise the budget submission package are as
follows:

•     Budget preparation checklist
•     Budget unit write-up
•     Fiscal summary
•     Budget unit summary
•     Summary of department recommendations and list of significant changes.
•     Department goals and objectives
•     Pending issues
•     Policy considerations
•     Organization chart
•     Grant Financing
•     Mandated Costs

The following are included on an as needed basis:

• Workload information
• Workload indicators – Performance Measures
• Intra-fund transfers


05/24/07                                VI-29
• Capital projects
• Contracts, leases, and agreements
• Restricted revenue

2. The Forms

      A. Budget Preparation Checklist
      The Budget Preparation Checklist, (See Appendix), is thee cover-sheet of
      the budget package. It must be completed and signed by the department
      head.

                          BUDGET PREPARATION CHECKLIST

  _______________________________ ________ _______                             FY
  Budget Unit Title                Fund No. B.U. No.

  To be completed after you have prepared all Fiscal Year 2001-02 budget materials. Items
  requiring only an update of the FY 2000-01 Recommended Budget texts/charts are marked
  with an asterisk (*).

  Please attach this page as a cover sheet for each budget unit in your department.


  [   ]    Estimates and requests posted in the on-line budget system.
  [   ]    Budget Unit Summary *
  [   ]    Department Goals
  [   ]    Summary of Department Recommendation including significant changes.
  [   ]    Organization Chart*
  [   ]    Work Load Information*
  [   ]    Mandated Costs Information
  [   ]    Contracts, Leases, and Agreements
  [   ]    Restricted Revenue
  [   ]    Grant Financing
  [   ]    Forecasting (When Applicable)
  [   ]    Budget Adjustment Request
  [   ]    Temporary Employee Request
  [   ]    Fixed Assets Justification by Item

  If any of the items are not included in the Budget packet, please indicate the reason on a
  separate sheet.

  Signed: ________________________________________               _______________________
                     Department Head                                       Date

05/24/07                                  VI-30
    B.     Budget Unit Write-Up

           A budget unit write-up is required for all budget units in Funds 1-39,
           Natividad Medical Center, the Water Resources Agency, and the
           Redevelopment Agency. The write-up must include:

           •    Up-to-date information on the organization and function to
                include workload information as appropriate.
           •    The department’s recommendation;
           •    Significant changes;
           •    Departmental goals in relation to the Board’s goals;
           •    Pending issues and policy considerations.
    C. Financial Summary
           Preparation and submission of a financial summary for each budget
           unit is accomplished by entering year-end estimates and department
           requests into the On-line Budget System. Further documentation is
           unnecessary.

    D. Budget Unit Summary

           A budget unit summary provides current information regarding the
           purpose, function, and operation of a department as it relates to the
           department’s budgetary request for the new fiscal year. The
           summary may be simply an update of the prior year’s summary, but
           it may also be supported by charts and tables in an appropriate
           format for inclusion in the Recommended Budget for the new fiscal
           year.

    E.     Summary Of Department Recommendation & Listing Of
           Significant Changes
           A written explanation must set forth and justify the department's
           recommendation. The explanation should include the following:

           1.   Description of new programs and/or any expansion, reduction,
                or elimination of existing programs. Describe the impact of
                departmental reductions on existing programs.


05/24/07                               VI-31
           2.   Description of problems encountered during the current year
                requiring consideration for future financing.
           3.   Explanation of the effect of recently adopted or expected
                changes in law and/or regulations.
           4.   Explanation and justification of any expansion of services,
                which have not been authorized by local, state, or federal
                legislation.
           5.   Changes in organization and/or procedures, including
                automation, which may affect economies.

           The Listing of Significant Changes is an incremental listing of
           changes occurring during the current fiscal year, and those that are
           expected in the new fiscal year. The explanation of significant
           changes should be written in the same format as the Recommended
           Budget for the fiscal year.

           Include a brief statement of significant changes and any related
           financial impact and/or changes in position allocations. Budgetary
           changes occurring during the current fiscal year should be identified
           and the financial impact annualized through the new year. Please
           give this section close attention, as it will be used to identify
           significant changes between fiscal years.

           Financial impact is to be shown as cost adjustments attributable to
           any change for both the current fiscal year and, if applicable, for the
           new fiscal year. Totals of changes for the current year added to the
           Final Budget should equal the adjusted budget for the current year.
           Totals of changes for the coming year, added to the Final Budget for
           the current year, should equal the new recommended budget.

           Changes resulting from budget adjustments occurring throughout the
           year, separate from new requests, should be noted.


           F.   Departmental Goals and Objectives

           The department should have three or four goals/objectives that are
           measurable and attainable. The department goals/objectives should


05/24/07                                VI-32
           complement the Board’s Goals and Objectives. Explain whether
           they were achieved.

           G. Pending Issues
           List any pending local, state, or federal issues that could affect the
           recommended budgets submitted by the departments.

           H. Policy Considerations

           The department should list any outstanding policy issue that needs
           consideration by the Board of Supervisors.

           I.   Organization Chart

           A current organization chart illustrating positions and functions must
           be included as part of the department budget package. Departments
           considering significant reorganizations should submit two charts,
           one showing the existing organization and another illustrating the
           proposed new organization, including number of positions and titles.

           J.   Workload Information

           Workload information is helpful in assisting the Board of
           Supervisors and the public to understand the growth of an agency's
           workload, reasons for growth in budget requirements, and the
           services provided. Workload details are also useful for identifying
           functional areas within the budget unit that could be modified to
           accommodate other areas of growth.

           K. Workload Indicators

           Individual workload indicators must reflect activity, service, and
           productivity within each budget unit in a way that will provide the
           average reader with an accurate picture of the department’s activity.
           Consequently, these indicators must be uniquely representative of
           the workload of the department. It may be helpful to include
           comparative statistics to further show the significance of the current
           year figures.




05/24/07                               VI-33
           Include a brief description of what the indicators mean, where they
           came from, how they were derived, and how they are significant.

           Please review workload indicators submitted for the current fiscal
           year’s budget and update them if necessary. If indicators are used as
           justification for new position requests, they should be fully
           documented and should clearly show the impact of workload upon
           staffing. Indicators must correspond directly to your activity or
           function chart.

           •    Some good examples of workload indicators are:
           •    Animals impounded
           •    Audits performed per dollar spent
           •    Cases received vs. cases closed
           •    Cases received
           •    Cases processed
           •    Devices tested
           •    Elections held per dollar spent
           •    Inspections made per dollar spent
           •    Investigations made
           •    Papers served
           •    Papers filed
           •    Permits issued
           •    Public funds saved or recovered per dollar spent
           •    Taxes or amounts of taxes collected per dollar spent or employee
           •    Voters registered per dollar spent
           •    Warrants processed


           L.    Intra-Fund Transfers
           Departments providing services and billing through Intra-Fund
           Transfer, or cost applied, must submit a separate supporting
           schedule of charges to customer departments. This schedule, as
           illustrated below, should list each customer and amount charged per
           budget unit, and must reconcile to the total estimated amount of
           costs applied for the charging department. It is the responsibility of
           the charging department to post charges to the On-line Budget



05/24/07                                VI-34
            System and insure that these transfers are made during the course of
            the fiscal year.
                                   INTRA FUND TRANSFERS

Charging Budget Unit:                             Intra Fund Transfer Account No.:
Revenue Account No.:                              Services Charged to Account No.:

                                                                           Amount Estimated
             Budget                                                          to be Charged
             Unit No.               Budget Unit Title                     Fiscal Year 2001-02
             ______         ______________________________                  $__________

                   Total:   $
                   Total:   $(               )
                   Total:   $(               )
                   Total:   $
To be used when charges are made to another fund, e.g., Road Fund, Community Services Fund.
Note: Total of Intra FundTransfers plus revenue must equal total charges.

                  (13) Mandated Costs


            M. Mandated Costs

            One of the principal purposes of the budget process is to identify
            unfunded or underfunded federal or state mandated programs. As
            illustrated
            below, mandated costs provide a description of mandated programs
            or services, including whether they are caseload driven and whether
            discretionary service levels are permissible within the constraints of
            the mandate. Please explain if the County could meet the mandate
            by providing only that level of service for which the County is
            funded. For new mandates, please provide a copy or summary of
            the mandate as part of the budget package. This data will be used in
            developing an overview of federal and state impacts on the County.


                                        MANDATED COSTS

                     Fiscal Year 2000-01 Estimated                   Fiscal Year 2001-02 Projected
                                                          Net                                     Net
                                                         County                                 County


 05/24/07                                        VI-35
 Program         Expenditures      Revenue        Cost     Expenditures     Revenue      Cost
Description




* The "Projected" amounts for Fiscal Year 2001-02 will be included in
departmental budget requests.

           N. Capital Projects

           Departments intending to submit capital asset project requests at any
           time during the course of the new fiscal year should submit a
           Facilities Project Request to the General Services Department to
           provide for inclusion of the item in the Capital Projects budget.

           O. Contracts, Leases, and Agreements

           Provide an up-to-date listing of all current and/or planned contracts,
           leases, and agreements for the fiscal year, formatted as illustrated on
           the following page. Blanket purchase orders do not need to be
           included. An explanation of purpose and justification must be
           included for each item listed.

                   CONTRACTS, LEASES, AND AGREEMENTS

  Account        Renewal
  Number          Date              Provider                      Service                Amount



Justification/Purpose:
Contracts, leases or agreements that may be included under various accounts such as Building
Maintenance-Outside Vendor, Other Professional and Specialized Services, should indicate the
amount being budgeted, the vendor, the expiration date, and the frequency of payment.
NOTE: It is requested that, where possible, departments align contracts and agreements with the
      County fiscal year (July 1 through June 30).

           P.   Restricted Revenue




05/24/07                                  VI-36
           Departments should identify all restricted revenue accounts that they
           administer. List current funds available, and amount of funds to be
           used in budget year. Also, include the plan for use of these funds
           under Intended Use. Please present this information using the
           following format below. List legislation, under section that requires
           account and whether interest bearing or not.

                          RESTRICTED REVENUE

 Fund                           Account Title                        Amount
  No.                                                                Available



Purpose:


Intended Use:




           Q. Grant Financing

           The department should submit an updated listing of all existing
           and/or planned grants from state, federal, and/or local agencies, and
           indicate whether the County is the grantor or grantee. Details
           provided should include purpose and term dates of the grant, prior
           year funding amounts, proposed funding amounts, justification for
           new or changed grant funding levels, documentation to support
           budget request, and any County matching requirements.

           R. Forecasting

           In addition to issues which can be easily identified and assessed,
           there may be proposed or anticipated changes, actions, or impacts
           that the department may be aware of that should be brought to the
           attention of the Board of Supervisors. This allows good planning
           time for effective, proactive response. It is also helpful to include
           recommendations on actions that might be taken to protect the


05/24/07                               VI-37
            County's best interest on these issues. Please include a descriptive
            list identifying these changes and their potential impact on
            departmental activity. Identify departmental plans for meeting these
            impacts and develop recommended actions for the Board of
            Supervisors.

3. FEDERAL SINGLE AUDIT REQUIREMENT

The Auditor-Controller needs to identify federal assistance for the county’s
Single Audit Report. For some budget units, the Auditor-Controller has not
been able to determine if any federal assistance has been received, either
directly or indirectly through a state agency. When a program receives
federal assistance indirectly, such as through “pass through” assistance, the
Auditor-Controller needs to know the federal portion. In many instances, it
has been difficult to readily identify the Federal Domestic Assistance
Catalog number for a specific program.

The Auditor-Controller is asking departments to consider the following as
budgets are developed:

(a)        Identify all programs that receive federal financial participation.

(b)        Identify the Federal Domestic Assistance Catalog number         for each
           source of federal assistance.

(c)        For “pass through” assistance, identify the cognizant state agency.

(d)        If program revenue is “split” between federal and state funds,
           determine what percentage of the assistance is federal.

At fiscal year end, the departments should be prepared to provide the above
information to the Auditor-Controller’s office upon request.

If there are any questions, please call the person in the Auditor-Controller’s
Office listed in the Appendix.




05/24/07                                  VI-38
V.         CURRENT FISCAL YEAR REVENUE AND
           EXPENDITURE ESTIMATES
A. IN GENERAL

Each department is responsible for making expenditure and revenue
projections for the current fiscal year and entering them in the on-line
system in the appropriate screen. Entries must be made on or before the date
specified in the budget calendar (see Section IV.) Accuracy is essential
because these estimates will be used to determine the County’s estimated
fund balance available for next year’s budget. If a department’s projections
vary significantly from actual year-end figures, written explanations will be
required and steps will be taken to ensure accuracy in the future.

B. EXPENDITURE ESTIMATES

Expenditure accounts can be found on screen BU68 of the on-line system.
Departments will calculate accurate projections for each line item account
for the current fiscal year and enter them in the column headed "Current
Year Estimate." Departments should use the most current expenditure
reports from the Auditor’s Office and the on-line general ledger system as a
basis for projections. (See Chapter VII for a detailed explanation of the on-
line budget system.)

The following guidelines for specific line item accounts will assist you in
preparing an accurate forecast:

     1. Salaries and Employee Benefits

           Account 6111 – Permanent Employees

           Current Year Estimates. These estimates are provided for your
           assistance, but should be checked for accuracy. Departments should
           take into consideration the following:

             • The estimate is based on actual filled positions as of the date of
               the pay period used to load the budget system. No estimate is
               made for vacant positions.



05/24/07                                V-1
              • The number of pay periods upon which Account 6111 estimates
                are based may vary from year to year. It is important to use the
                correct number of pay periods for a given year because an error
                can result in significant miscalculations. The number of pay
                periods for the current and new fiscal years are in the Appendix.

              • Departments should consider salary and/or benefit changes that
                will take effect during the course of the fiscal year following
                the date of the pay period used to load the budget system. See
                the budget calendar (Section IV) for the pay period date used to
                load the budget system.


           Account 6121 – PERS

           This account is preloaded in the on-line system with calculations
           based upon the appropriate PERS coverage for each employee.
           Vacancies are projected using the rates for the suitable job
           classification code, bargaining unit, or budget unit.

           No benefits are included for temporary employees. If a department
           has a PERS-eligible temporary employee, i.e., one who works more
           than 1,000 hours a year, or who is a current PERS member, the
           account will have to be adjusted. Use Screen BU57 in the on-line
           budget system to make adjustments to this account.

           Screens BU70 and BU71 will automatically adjust this account when
           amounts are changed for job classifications. Rates for the current
           fiscal year appear in the Appendix.

           Account 6122 - Social Security

           This account is preloaded based upon whether the employee is subject
           to Social Security and Medicare, Medicare only, or neither.
           Vacancies are calculated using the prevailing rates for the job
           classification, bargaining unit, or budget unit. Use Screen BU57 to
           make adjustments to this account. Rates for the current fiscal year
           appear in the Appendix.




05/24/07                                 V-2
           Account 6122 will be automatically adjusted when amounts are
           changed in Screens BU57, BU70, and BU71 for:

              • Job classifications;

              • Salary savings;

              • Pay differentials;

              • Standby pay;

              • Termination benefits;

              • Temporary employees, and;

              • Emergency overtime.

           Account 6133 - Medical Insurance

           NOTE: This account applies only to Operating Engineers. For vacant
           positions, medical information is not available. Adjustments made by
           Screen BU70 and BU71 are calculated at an annual rate for an
           employee with dependent coverage. Rates for the current fiscal year
           appear in the Appendix.

           Account 6134 - Life Insurance

           This account is preloaded based on employee data available from a
           specific pay period. Vacancies are calculated using the rates for the
           bargaining unit. Screen BU57 is used to make adjustments to this
           account.

           Screens BU70 and BU71 use the annual rates found in the Appendix.




05/24/07                                 V-3
           Account 6135 - Unemployment Insurance

           This account is controlled by Risk Management and cannot be
           changed without permission.

           Account 6136 – Pretax Benefits

           This account is used for pre-tax flex-benefit expenditures during the
           course of the fiscal year. Rates are contained in the Appendix.

           Account 6138 - Long-term Disability Insurance

           This account is controlled by Risk Management and cannot be
           changed without permission. Assume all appropriations will be used.

           Account 6146 - Workers Compensation Insurance

           This account is controlled by Risk Management and cannot be
           changed without permission. Assume all appropriations will be used.

           Account 6153 - Employee Assistance Program

           This account is controlled by Risk Management and cannot be
           changed without permission. Assume all appropriations will be used.

           Account 6155- Wellness Plan

           This account is controlled by Risk Management and cannot be
           changed by departments without permission.      Assume all
           appropriations will be used.

           Account 6157 - Special Benefits

           This account consists of six sub-accounts, which are preloaded with
           employee amounts from a specific pay period. Vacancies are
           calculated using the amounts for the job classification code, the
           bargaining unit, or the budget unit. Screens BU52 and BU53 adjust to
           changes in the number of employees in the various job classifications.
           Final adjustments can be made through Screen BU54. Consult the
           Appendix for the various benefit amounts.

05/24/07                                 V-4
           Account 6158 - Flex-Benefit Plan Contribution

           This account is used for post-tax flex-benefit expenditures during the
           course of the fiscal year. Rates are contained in the Appendix.

    2. Services and Supplies
           Current fiscal year cost projections for services and supplies should be
           calculated with the following in mind:

           • Prior year encumbrances and related expenditures have not been
             included in the monthly expenditure reports provided to
             departments this fiscal year. Departments should include only
             current year expenditure data in their current year projections.

           • Do not assume that open-end purchase orders will be spent out.
             Estimate only that amount of the open-end purchase order that will
             be used by fiscal year end.

           • Accounts used by charging departments have been posted and
             cannot be changed by departments unless authorized by the
             charging department and the County Administrative Office.

           • Assume that the following line item accounts will be spent
             completely:

                 6202 Courier/Messenger Services

                 6203 Mail Handling Charges

                 6209 Departmental Charges-Graphics

                 6215 Outside Printers - Warrants

                 6217 Outside Printers - Forms

                 6219 Outside Printers - Other

                 6265 General Liability Insurance

05/24/07                                  V-5
                 6310 Maintenance – Facilities & Construction

                 6315 Building Maintenance –Public Works

                 6344 Vehicle Usage/Replacement

                 6345 Operation of Vehicles - Motor Pool, Fuel

                 6346 Operation of Vehicles - Outside Vendors, Fuel

                 6370 Departmental Charges -- Telecommunications

                 6405 Data processing charges

    3. Fixed Assets

    4. Intra-Fund Transfers

           Make sure Intra-fund transfers are adjusted for the actual amount to be
           recovered from other budget units.

           In FY 2006-07 revisions were made to the County’s Intra-Fund and
           Inter-Fund procedures. The following section outlines the current
           policy:

                      Accounting for Inter Fund Charges

As defined in GAAP [GASB Statement No. 34, paragraph 112b(2)] reimbursements are
“repayments from the funds responsible for particular expenditures or expenses to the
funds that initially paid for them.” In an effort to properly record Inter-Fund and Intra-
Fund reimbursements, the following accounts are provided:
6409 Inter-Fund Charges
6955 Inter-Fund Reimbursement
6402 Intra-Fund Charges
6900 Intra-Fund Reimbursement
Revenue accounts will no longer be used to record reimbursements.

The only time “Operating Transfers” accounts will be used is when recording non-
reciprocal transfers of funds.
5931 Operating Transfers In
6990 Operating Transfers Out




05/24/07                                     V-6
Examples of Inter / Intra fund activities and reciprocal / non-reciprocal activities are
provided in the following chart:

          Inter-Fund              Transaction Description                Intra-Fund
       Fund         DR CR                                        Budget Unit     DR        CR
        A          6XXX                                              X           6XXX
        A                 1000    Specific Reimbursement of          Y                     6XXX
        B           1000           expenditure, e.g. paper
        B                6XXX

6XXX for fund A, B
Are equivalent.
        A          6409                                               X           6402
                              Reimbursement of various
        A               1000                                          Y                    6900
                             charges such as staff salaries
        B          1000              and benefits
        B               6955




           A        EXP                                               X           EXP
           A               1000      Reciprocal Services              Y                    REV
           B        1000               provided/used
           B               REV




           A        6990                                              X           6990
           A               1000   Non-reciprocal Transfers of         Y                    5931
           B        1000                    Funds
           B               5931




C. REVENUE ESTIMATES
Revenue accounts can be found in screen BU65 of the on-line system.
Departments will compute projections, for each revenue account for the
current fiscal year and enter them in the column entitled "Current Year
Estimate."




05/24/07                                     V-7
   VI.         REVENUE AND EXPENDITURE ESTIMATES FOR
               NEW FISCAL YEAR

   1. EXPENDITURES

   A. Salaries and Benefits
   Screens BU54 and BU57 display salaries and benefits:
BU57                               Salary and Employee Benefits - Admin Analysts
Fiscal Year            2001                   Budget Unit          227      Public Defender
                       Fund        001        County General Fund

Salaries and Benefits .............         Prior               Department              CAO
Account ...........................         Adopted             Curr.Yr.Est           Curr.Yr.Est   Requested
Recommended
6111       REGULAR EMPLOYEES                2,452,817             2,395,243           2,395,243      2,708,048
                      AUTHORIZED 42.00
                         EMPLOYED 37.00
6112       TEMPORARY EMPLOYEES                 10,000              152,000             140,485         10,000
6121       PERS                               167,546              161,931             160,700        185,125
6122       SOCIAL SECURITY                    188,405              171,793             173,080        210,035
6133       MEDICAL INSURANCE                  151,663               71,314              71,314
6134       LIFE INSURANCE                        2,526               2,526               2,526          3,917
6135       UNEMPLOYMENT INSURANCE 3,478                              3,478               3,478          3,743
6138       LONG-TERM DISABILITY INS              2,549               2,549               2,549          2,549
6146       WORKERS COMP INSURANCE 55,977                            55,977              55,977         42,894
6153        EMPLOYEE ASSIST PROGRAM                                                        426            426
6155        WELLNESS PLAN                        2,246              2,246                2,246          2,865
6157       SPECIAL BENEFITS                   153,340              68,899               80,194         30,354
           HEALTH STIPEND                     124,586              42,005               53,300
           EMPLOYEE PHYSICALS
           EMPLOYEE EXP ALLOWANCE 7,500                              7,551               7,551           9,100
           MEMBERSHIP & ORGANIZ                    200                 200                 200             200
           PROFESSIONAL DUES                    12,255              11,110              11,110          12,255
           PROFESSIONAL DEVELOP                  8,799               8,033               8,033           8,799
           ABO COSTS
6158       FLEX-BENEFIT PLAN CONTRIBUTION                                              102,386         102,386
                                    258,501
                             END


              Total Salaries and Benefits     3,190,547          3,190,342             3,190,178     3,458,457




   The figures preloaded in the “Prior Adopted” column in Screens BU54 and
   BU57 are the current year’s final budget.

   The estimated salaries and benefits that have been preloaded in Screens
   BU70 and BU57 are based upon actual payroll through a specific pay period,
   with the estimate of Salaries and Benefits from that pay period through the
   end of the fiscal year. Employee step increases and bargaining increases are
   included. Vacancies are filled at Step 1.




   05/24/07                                                       VI-1
Please see the on-line budget instructions (Section VII, On-line Budget
System,) to learn how to adjust estimates and requests.
The following is an explanation of the various accounts depicted on Screens
BU57 and BU70:
Account 6111 - Regular Employees

The figure entered at Account 6111 represents a total of the following:
           (1)   Base Salaries – Base salaries, which include step raises, for
                 each position in a department are listed in the Auditor’s
                 Estimated Salary Cost for Positions and Employees for New
                 Fiscal Year. This document is distributed to each department
                 by Information Technology (IT).          A download of the
                 information is also available from IT. Although the accuracy of
                 these estimates has been established over several years,
                 departments are encouraged to do their own independent
                 calculations.

           (2)   Employees on leave of absence (LOA) present a special
                 budgeting problem: The computer will overstate the cost of the
                 position by including the LOA employee's forecasted salary
                 and a vacancy filled at Step 1. Departments must delete the
                 latter. The portion of the LOA employee’s salary that will not
                 be expended due to unpaid leave status should be placed in
                 Salary Savings.

           (3)   All vacant or additional positions should be loaded at the
                 expected full-time equivalency and step level. The portion of
                 the year’s salaries, which is not expended due to vacancy,
                 should be placed in Salary Savings.

           (4)   Salary Savings - Salary Savings is the difference between the
                 budgeted salaries and estimated year-end salary expenditures
                 throughout the year. Most salary budgets are calculated on the
                 assumption all positions will be constantly filled. In reality,
                 employees’ leave and positions remain vacant for a while
                 before being filled, often at lower salaries. The result is a
                 surplus, or Salary Savings. This should be subtracted from the
                 regular calculation for Account 6111 to arrive at the amount


05/24/07                                VI-2
                 required in Account 6111 to pay salaries through June 30, the
                 end of the fiscal year. Here are a couple of ways of estimating
                 Salary Savings:

                 • Compare several recent budgets and determine an average
                   percentage of salary saved each year;

                 • Consider employee turnover, duration of vacancies, cost of
                   recruitment, and salaries of replacement employees.

           (5)   Pay Differentials – These are preloaded into the system and can
                 be viewed or changed using Screen BU56. The system will not
                 include pay differentials in calculating salaries of vacant
                 positions. Pay differential is shown as a single amount, and
                 includes the following:
                 •     Bilingual pay;
                 •     Charge pay;
                 •     Float pay;
                 •     Investigator and K-9.
                 •     IV Therapy;
                 •     Premium;
                 •     Salary increments for special certifications;
                 •     Shift Differential;
                 •     Uniform Allowance

                 Standby Pay - This is preloaded as a single amount and can be
                 viewed or changed on Screen BU56. Calculations based on
                 vacancies do not include pay differentials.

           (6)   Termination Benefits – Termination benefits provide a means
                 of budgeting for payoffs made to terminating/retiring
                 employees. Consideration should be given for anticipated
                 resignations/retirements as well as potential unanticipated
                 terminations, resignations, and retirements. Payoff benefits
                 may include vacation, annual leave, paid-time-off, sick-leave
                 (only for retirements) and compensatory time balances up to the
                 maximum allowable by bargaining unit. Check the applicable
                 MOU or the PPPR to determine the appropriate payoff
                 provisions and limits. This amount is not preloaded and must


05/24/07                                 VI-3
                 be calculated by the departments and entered as a single amount
                 on Screen BU56 immediately following Standby Pay.

Account 6112 - Temporary Employees
           This account is not preloaded in the system and must be entered by
           each department on Screen BU57. Remember the following:

           (1)   Temporary positions should not exceed 999 hours a year. If
                 they do, the department must budget PERS costs for the amount
                 exceeding 1000 hours.

           (2)   The system will automatically adjust Social Security costs
                 (Account 6122) to compensate for temporary employees.

           (3)   Manpower, Interim, Kelly Services and similar contract
                 temporary help is to be budgeted in Account 6451, Temporary
                 Help Services, not Account 6112.

           Temporary employee requests must be submitted on a Temporary
           Employee Request form (See Appendix.) The form must also include
           a narrative to explain why it is in the County’s best interest to use
           temporary rather than permanent employees. The narrative must
           include the following:

           (1)   A description of the classification, number, and function of
                 temporary employees;

           (2)   Outside funding sources, such as program grants, if applicable;

           (3)   If a regulation or other requirement mandates the use of
                 temporary employees, this information must be included in the
                 narrative.

Account 6113 - Emergency Overtime

           This account is not preloaded and must be entered by the departments
           on Screen BU57. Although overtime cost is normally computed at
           time and one-half, negotiations with employee bargaining units have
           resulted in certain variations to this procedure such as holiday work


05/24/07                                 VI-4
           pay for 7/24 and 7/8 operations. Departments should refer to the
           Memoranda of Understanding pertaining to their employees to make
           this determination.     Social Security (Account 6122) will be
           automatically adjusted.

Account 6121 - PERS (Retirement)
           PERS is preloaded into the system based on each permanent
           employee’s PERS coverage group. Remember the following:

           (1)   Vacant positions - The preload will include positions that are
                 currently vacant, and these projections will be based upon the
                 rates for the job classification code and bargaining unit.

           (2)   Temporary employees - There is no preload for temporary
                 employees.      If a temporary employee works more than 999
                 hours a year, s/he is eligible for PERS and this account must be
                 appropriately adjusted;

           (3)   Adjustments to the PERS account are made on Screen BU57.

           (4)   Rates are listed in the Appendix.

           (5)   This account is automatically adjusted when amounts are
                 changed in Screens BU55, BU70 and BU71 for:

                 (a) Job re-classifications;
                 (b) Salary Savings;
                 (c) Pay Differentials;
                 (d) Standby Pay;
                 (e) Termination Benefits;

Account 6122 - Social Security

           This account is preloaded based on whether an employee pays Social
           Security and Medicare, Medicare only, or neither. Vacancies are
           calculated using the prevailing rates for the job classification and
           bargaining unit. Use Screen BU57 to adjust this account.

           Rates are listed in the Appendix.


05/24/07                                  VI-5
           This account is automatically adjusted when amounts are changed in
           Screens BU55, BU70 and BU71 for:

           (1)   Job re-classifications;
           (2)   Salary Savings;
           (3)   Pay Differentials;
           (4)   Standby Pay;
           (5)   Termination Benefits;
           (6)   Temporary Employees, and;
           (7)   Emergency Overtime.

Account 6133 - Medical Insurance
           Note: This account is used only for Operating Engineers. Use Screen
           BU57 to make adjustments to this account. Rates are in the Appendix.

Account 6134 - Life Insurance
           This account is preloaded and vacancies are calculated using the rates
           for the bargaining unit. Screen BU54 is used to make adjustments to
           this account.

Account 6135 - Unemployment Insurance

           This account is controlled by Risk Management and may not be
           changed by departments.
           This allocation establishes an “estimate” of each department’s share
           of the County’s unemployment insurance costs. The actual costs are
           based on the quarterly statement/invoice issued by the State
           Employment Development Department (EDD) and are charged out to
           departments based on the following formula:

           [{(Department average # of FILLED POSITIONS) / (total average #
           of FILLED POSITIONS)} x (TOTAL ALLOCATION)]

           where:

           FILLED POSITIONS =           Filled positions per the most recent
           COWCAP report.

05/24/07                                 VI-6
           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in FILLED POSITIONS

           • Change in the TOTAL ALLOCATION

           • Change in the State unemployment insurance benefit rate structure

Account 6136 - Pretax Benefits

           This account is used by the Auditor-Controller’s Office for payroll
           purposes only.

Account 6138 - Long-Term Disability Insurance
           This account is controlled by Risk Management and may not be
           changed by departments.
           This allocation funds the long term disability trust fund. This fund is
           used to pay for costs associated with the County’s long term disability
           program for managers and attorneys. The annual allocation is
           determined by Risk Management based on the following formula:

           [{(Department average # of FILLED POSITIONS) / (total average #
           of FILLED POSITIONS)} x (TOTAL ALLOCATION)]

           where:

           FILLED POSITIONS = Filled positions in bargaining units eligible
           for LTDI during the prior fiscal year.

           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)




05/24/07                                 VI-7
           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in FILLED POSITIONS

           • Change in the TOTAL ALLOCATION

Account 6146 - Workers' Compensation
           This account is controlled by Risk Management and may not be
           changed by departments.

           Actuaries prepare a report estimating the County’s liability for known
           and unknown losses. The estimate includes funding for loss payments
           expected during the next fiscal year, plus an amortized portion of the
           unfunded liability for losses expected to develop. Starting in FY
           2004-05, the County adopted a plan to build up reserves for the
           unfunded liability, amortized over a period of 10 years.

           Each budget unit’s contribution to the internal service fund is
           actuarially determined and allocated based upon a weighted formula.
           70% of the allocation is based upon the unit’s loss history
           (experience) and 30% is based upon total salaries (exposure). For
           purposes of the allocation, losses are capped at $100,000 to prevent
           large losses from skewing the distribution.

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in department’s total salaries cost.

           • Change in department’s percentage of the total claims costs paid
             out over last ten years (a rolling ten years)

           • Change in the TOTAL ALLOCATION (actuarially determined by
             Risk Management)




05/24/07                                 VI-8
Account 6153 – Employee Assistance Program

           This account is controlled by Risk Management and may not be
           changed by departments.
           This allocation funds the employee assistance trust fund. This fund is
           used to pay for costs associated with the County’s employee
           assistance program. The annual allocation is determined by Risk
           Management based on the following formula:

           [{(Department average # of FILLED POSITIONS) / (total average #
           of FILLED POSITIONS)} x (TOTAL ALLOCATION)]

           where:

           FILLED POSITIONS = Filled positions per the most recent
           COWCAP report.

           TOTAL ALLOCATION = Total annual allocation (determined
           actuarially)

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in FILLED POSITIONS

           • Change in the TOTAL ALLOCATION

Account 6155 – Wellness
           This account is controlled by Risk Management and may not be
           changed by departments.

           This allocation funds the employee wellness program. The annual
           allocation is determined by Risk Management in consultation with the
           Health Department and is based on the following formula:

           [{(Department average # of FILLED POSITIONS) / (total average #
           of FILLED POSITIONS)} x (TOTAL ALLOCATION)]



05/24/07                                 VI-9
           where:

           FILLED POSITIONS = Filled positions per the most recent
           COWCAP report.

           TOTAL ALLOCATION = Total annual allocation (determined by
           Risk Management in collaboration with the Health Department)

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in FILLED POSITIONS

           • Change in the TOTAL ALLOCATION

Account 6157 - Special Benefits
           The Special Benefits account consists of six sub-accounts, 6157-01
           through 6157-06. With the exception of Account 6157-02, each is
           preloaded using the figures contained in the Appendix. Note the
           following:

           • Special benefit costs for vacant positions are calculated and
             preloaded based upon the prevailing rates for the job classification
             and bargaining unit.

           • Screens BU52 and BU53 are used to adjust these accounts for
             changes in job classifications.

           • Final adjustments are made on Screen BU57.

           (1)   Account 6157-01 Special Benefits – Health Stipend

                 This account is preloaded.
           (2)   Account 6157-02 Special Benefits – Employee Physicals

           Employee reimbursement for physical examinations is not preloaded.
           Multiply the number of people expected to take physicals by the
           applicable rates listed in the Appendix.


05/24/07                                VI-10
           (3)   Account 6157-03      Special Benefits – Employee Expense
                 Allowance

                 This account is preloaded.
           (4)   Account 6157-04 Special Benefits – Memberships and
                 Organizations
                 This account is preloaded.

           (5)   Account 6157-05 Special Benefits – Professional Dues

                 This account is preloaded.

           (6)   Account 6157-06        Special     Benefits   –   Professional
                 Development

                 This account is preloaded.

           (7)   Account 6158 – Flexible Benefits

                 This account is preloaded. Rates for filled and vacant
                 positions are contained in the Appendix. During the fiscal year
                 actual expenditures are posted in Account 6156 (pre-tax) and
                 6158 (post-tax)

B. Services and Supplies
Service and supply accounts are included on Screen BU69 of the On-Line
Budget System.

Departments are responsible for requesting the amounts necessary for annual
operating costs.    The following section will assist departments in
determining the amounts needed for various accounts. As part of the budget,
departments will provide brief descriptions of each account request that will
include:

• A description and explanation of significant differences between the new
  request and the final budget of the previous year;


05/24/07                                VI-11
•   A detailed description of what will be included in the line item and why it
    is needed. This is particularly important with accounts involving the
    purchase of equipment, furniture, machines, and tools;

Some accounts are controlled by other departments such as the County
Administrative     Office-Risk     Management,       Information    Systems,
Telecommunication, Graphics and Fleet Management. These totals will be
entered into the on-line system by the controlling department and cannot be
changed by individual departments. Further, in forecasting expenditures, the
departments must assume that these totals are fully expended. If you have
questions regarding the charges, please contact the charging department.

Account 6201 - Postage and Shipping
           This account is used for postage and shipping charges, including
           Federal Express, Express Mail, Priority Mail, and Post Office box
           charges.

Account 6202 - Courier/Messenger Services
           This account is used for courier/messenger services such as PMS
           Messenger Service by departments.

Account 6209 - Departmental Charges-Graphics
           This account is controlled by Graphics (Budget Unit 197) and cannot
           be changed by departments. Graphics will provide departments with
           detailed monthly reports explaining all charges. Please use other
           accounts for postage, mail handling, messenger services, or printing
           controlled by departments.

Account 6210 - Copy Machine Charges
           This account is used to budget copiers and related charges.

           Outside printing charges will be charged to Graphics, and then billed
           to the user department.

Account 6219 - Outside Printers – Other
           This account is for printing costs from private vendors.


05/24/07                                 VI-12
Account 6223 - Office Supplies
           This account includes the cost of office supplies, including data
           processing supplies. This includes purchases from McWhorters,
           Office Depot, Very Last Word, Film Purchases, Film Developers, and
           Microfilm/Microfiche.

           This account is not used for computer hardware or software.

Account 6225 - Equipment And Furnishings
           Include all furniture purchases of less than $5,000 per item in this
           budget. Items costing more than $5,000 must be budgeted in Account
           6890, Fixed Assets. Please call Purchasing (Extension 4990) to
           coordinate all furniture requests and to obtain information about
           models, prices and availability.

Account 6226 - Computers/Hardware/Peripherals
           Computer hardware and peripherals costing less than $5000 are
           budgeted in this account. Computer hardware and related equipment
           costing more than $5,000 per item are budgeted in Account 6890,
           Fixed Assets. In either case, Information Technology must review and
           approve all projected computer purchases. Contact the person named
           in the Phone Directory, in the Appendix with any questions.

Account 6262 - Fire & Burglary Insurance
           (1)   General Fund departments - Fire and Burglary Insurance costs
                 will be budgeted by the County Administrative Office in a
                 separate budget unit.

           (2)   Non-General Fund departments – Insurance estimates will be
                 posted in the Budget System by Risk Management.

Account 6264 - Malpractice Insurance
           Premiums are budgeted for and paid directly by the Health
           Department and Natividad Medical Center.



05/24/07                                VI-13
Account 6265 - General Liability Insurance
           This account is controlled by the County Administrative Office and
           Risk Management and may not be changed by departments.

           Actuaries prepare a report estimating the County’s liability for known
           and unknown losses. The estimate includes funding for loss payments
           expected during the next fiscal year, plus an amortized portion of the
           unfunded liability for losses expected to develop. Starting in FY
           2004-05, the County adopted a plan to build up reserves for the
           unfunded liability, amortized over a period of 5 years.

           Each budget unit’s contribution to the internal service fund is
           actuarially determined and allocated based upon a weighted formula.
           70% of the allocation is based upon the unit’s loss history
           (experience) and 30% is based upon total salaries (exposure). For
           purposes of the allocation, losses are capped at $100,000 to prevent
           large losses from skewing the distribution.

           A given department’s allocation may change from year to year due to
           the following factors:

           • Change in department’s total salaries cost.

           • Change in department’s percentage of the total claims costs paid
             out over last ten years (a rolling ten years)

           • Change in the TOTAL ALLOCATION (actuarially determined by
             Risk Management)

Account 6266 - Performance Bonds
           Performance Bond insurance costs for all departments are budgeted
           by the County Administrative Office in a separate budget unit.

Account 6269 - Other Insurance
           (1)   General Fund departments - Insurance costs will be budgeted
                 by the County Administrative Office in a separate budget unit.


05/24/07                                VI-14
           (2)   Non-general fund departments – The County Administrative
                 Office will post estimated charges in the On-line Budget
                 System.

Account 6294 - Laundry Services
           All laundry services provided by such vendors as Mission Linens,
           Ameripride, and Valley Uniforms are budgeted here. Procurement of
           uniforms and other such items should not be budgeted in this account.
           Contact the Auditor for the most current account number.

Account 6295 - Janitorial Supplies
           Budget all janitorial supplies in this account.

Account 6296 - Janitorial Services
           Budget all janitorial services in this account.

Account 6299 - Other Household Expenses
           Miscellaneous household expenses; excluding Janitorial Supplies and
           Services are budgeted in this account.

Account 6315 - Building Maintenance –Public Works
           This account is controlled by Public Works (Budget Unit 300) and
           may not be changed by departments.

Account 6318 - Maintenance Services

           Use this account to budget the cost of maintenance services by
           providers other than Facilities and Construction, such as Honeywell,
           XYZ Plumbing Co., XYZ Painting Co.

Account 6320 - Maintenance Supplies

           All maintenance supplies such as plumbing and electrical supplies,
           light bulbs, paint, and paintbrushes appear in this account unless
           obtained directly from Facilities Management.


05/24/07                                  VI-15
Account 6321 - Vehicle Maintenance - Motor Pool
           Fleet Management controls this account and the amount will not be
           changed without their agreement. A monthly maintenance fee for
           routine maintenance over the life of a vehicle will be charged for all
           vehicles purchased under the vehicle replacement program.
           Departments will also be charged for the actual cost of parts used in
           maintaining vehicles that were not obtained under the replacement
           program.

Account 6323 – Data Processing Equipment Maintenance
           This account includes maintenance charges for mainframe, mid-range,
           and micro-computer maintenance that is not included in Account
           6405.

Account 6325 - Other Equipment Maintenance
           Any contractual repair or overhaul of equipment other than motor
           vehicles and data processing equipment are included here. This
           includes renovation of office furniture and maintenance of time
           stamps, fax machines, typewriters, microfilm/microfiche equipment,
           and security systems maintenance.

Account 6341 - Employee Travel (General)

           The private automobile reimbursement rate for all represented and
           unrepresented bargaining units is in Rates section of the Appendix.

Account 6342 - Employee Training

           This account includes all expenses for job-related employee training,
           including travel expenses and tuition expenses for education and
           classes. Tuition expenses for attorneys and other employees who are
           entitled to reimbursement pursuant to a Memorandum of
           Understanding are also budgeted here.




05/24/07                                VI-16
Account 6344 - Vehicle Usage/Replacement

           Fleet Management controls this account and information cannot be
           changed without authorization from that department. There is a
           monthly fee for vehicles purchased under the vehicle replacement
           program that is amortized over the life of the vehicle. There is also a
           monthly fee for rental of other vehicles from the Fleet Management
           pool.

Account 6345 - Operation Of Vehicles - Motor Pool, Fuel
           This account is controlled by Fleet Management and cannot be
           changed without the concurrence of that department. Anticipated
           increases in fuel usage must be discussed with Fleet Management.
Account 6346 -Operation Of Vehicles - Outside Vendors, Fuel
           This account is for costs incurred for vehicles with private vendors.

Account 6350 - Employee Moving Expenses
           Authorized relocation costs for County employees belong here.

Account 6363 - Rental Of Equipment – DP
           Rented or leased data processing equipment is budgeted in this
           account. Equipment includes: Microcomputers, mini-computers,
           terminals, word processors, office automation equipment, etc.
           Contact the appropriate person named in the Directory of phone and
           e-mail numbers in the Appendix for assistance in determining
           configuration needs.

Account 6369 – Rental of Equipment

           General rented or leased equipment is budgeted in this account.

Account 6370 - Departmental Charges – Telecommunications
           Information Technology controls this account. If additional equipment
           is needed, or if moves or changes of equipment are expected, contact
           Information Technology.


05/24/07                                 VI-17
           Changes to, or transfers from this account, are strictly limited. The
           amount allocated by Information Technology cannot be changed
           without the concurrence of that department. Furthermore, no transfers
           from this account will be permitted during the year without the
           approval of the County Administrative Office.

Account 6373 - Communications - Outside Vendors
           "Satellite" telephone systems and related costs that are not part of the
           County telephone system are budgeted here. These include:

           (1)   Systems in the Pajaro and Prunedale Offices;

           (2)   Costs associated with transporting data, including Pacific
                 Bell, AT&T and M.C.I. data lines;

           (3)   Installation costs and related equipment.

           (4)   Cellular Phones and Pagers.

           Any data communication equipment costing more than $5,000 must
           be classified as a fixed asset.

Account 6380 – Utilities
           Departments that pay their own utility bills should estimate costs
           based upon actual costs and Facilities Management’s guidelines. Here
           are some tips for making accurate estimates of future utility costs:

           (1)   Review at least twelve consecutive months of previous gas and
                 electric costs to consider all seasonal cost variations;

           (2)   Include estimates for water and the Monterey Regional Water
                 Pollution Control Agency, if applicable;

           (3)   Consider factors that may increase or decrease actual
                 consumption of gas or electricity in each facility, such as:
                 additional space, changes in operating hours, additional work
                 shifts, or the addition of energy-consuming equipment.



05/24/07                                 VI-18
Account 6401 - Cost Plan Charges
           The Auditor-Controller compiles the County’s Cost Plan (COWCAP),
           which is approved by the State Controller.

           (1)   General Fund departments – Most departments will not budget
                 specifically for this account; but departments that are subvented
                 with state and/or federal funds, such as Social Services and
                 Behavioral Health, should include cost plan charges in their
                 claims for these funds. If you have any questions, contact the
                 Auditor-Controller’s Office.

           (2)   Non-General Fund departments – The County Administrative
                 Office controls this account.

           All Cost Plan figures loaded in the budget system are preliminary.
           Final figures will be available through the Auditor-Controller’s Office
           in June.

Account 6402 - Intra-Fund Charges
           Various charges for services provided by Departments within the
           same fund are included in this account. These charges may include
           staff salaries and benefits and Services and Supplies costs. The
           reimbursement account for these services is 6900 Intra-Fund
           Reimbursements.

Account 6403 - DP Services - Outside Vendors
           All costs for computing services provided by vendors other than the
           County's Information Technology Department are included in this
           account. These costs include contracts to provide computing services,
           applications, development services, and programming. Departments
           must justify the use of additional outside services by demonstrating
           specifically how such expenditures will be cost effective.

Account 6405 - Interdepartmental Charges – Information Technology
Services
           Services provided by Information Technology (Budget Unit 193) are
           budgeted to this account. It is controlled by that department and can


05/24/07                                 VI-19
           only be changed by agreement between the user department and
           Information Technology.
Account 6409 - Inter-Fund Charges
           Various charges for services provided by Departments to other funds
           are included in this account. These charges may include staff salaries
           and benefits and Services and Supplies costs. The reimbursement
           account for these services is 6955 Inter-Fund Reimbursements.

Account 6469 – Other Professional And Specialized Services

           Flex-Benefit Plan administrative costs are preloaded in the on-line
           system. Please add departmental costs to the number found in the
           budget system. To retrieve the administration cost, delete the number
           in the cell, place an “=” at the beginning of the cell and hit <Enter>.

Account 6590 - Computer Software, Upgrades, Licenses, And
Maintenance
           This account is for the purchase of all computer software, upgrades,
           and License agreements under $5000. Place all new computer
           software and upgrades $5000 and over in Fixed Assets. Please
           contact the person named in the Phone Directory in the Appendix with
           any questions.

Account 6596 - Computer Software – ITD
           Information Technology (Budget Unit 193) is the only department
           that uses this account

Account 6891 - Capital Leases
           Capital leases, including lease/purchase equipment, are budgeted in
           this account. All leases for equipment over $5,000 are fixed assets
           and must have Board of Supervisors’ approval.

C. Intra-Fund/Inter-Fund Charges (Costs Applied) –Account 6900-6985

Departments such as Fleet Management, Facilities Management & Mail
Services, Graphics or Information Technology that charge other departments


05/24/07                                 VI-20
for services use accounts 6900 through 6985. These charges offset the
expenditures incurred within the budget of the charging department. Use of
intra-fund transfers is a budget policy determination and must be discussed
with the County Administrative Office prior to budget submission. Please
review the chart of accounts for the correct account.

In FY 2006-07, the policy for Intra-Fund/ Inter-Fund charges was revised
and is outlined in the following section:

Accounting for Inter Fund Charges

As defined in GAAP [GASB Statement No. 34, paragraph 112b(2)]
reimbursements are “repayments from the funds responsible for particular
expenditures or expenses to the funds that initially paid for them.” In an
effort to properly record Inter-Fund and Intra-Fund reimbursements, the
following accounts are provided:
6409 Inter-Fund Charges
6955 Inter-Fund Reimbursement
6402 Intra-Fund Charges
6900 Intra-Fund Reimbursement
Revenue accounts will no longer be used to record reimbursements.

The only time “Operating Transfers” accounts will be used is when
recording non-reciprocal transfers of funds.
5931 Operating Transfers In
6990 Operating Transfers Out




05/24/07                           VI-21
Examples of Inter / Intra fund activities and reciprocal / non-reciprocal
activities are provided in the following chart:

Inter-Fund                       Transaction Description         Intra-Fund
Fund               DR CR                                         Budget Unit   DR     CR
A                  6XXX                                          X             6XXX
A                       1000       Specific Reimbursement of     Y                    6XXX
B                  1000              expenditure, e.g. paper
B                       6XXX

6XXX for fund A, B
 Are equivalent.
A                  6409                                          X             6402
                                   Reimbursement of various
A                       1000                                     Y                    6900
                                  charges such as staff salaries
B                  1000
                                          and benefits
B                       6955




A                  EXP                                           X             6XXX
A                         1000         Reciprocal Services       Y                    6XXX
B                  1000                  provided/used
B                         REV




A                  6990                                          X             6990
A                         1000     Non-reciprocal Transfers of   Y                    5931
B                  1000                      Funds
B                         5931


A budget unit providing services to other budget units on a cost applied basis
has the following:

(1)        One or more accounts used to post charges in the budget units using
           the service(s).

(2)        One or more revenue or reimbursement accounts used to record
           revenue or reimbursements received from other funds.

(3)        One or more cost applied accounts called Intra Fund Transfers
           accounts to record expenditure transfers within the same fund.



05/24/07                                      VI-22
(4)        One or more accounts within the budget unit performing the service to
           record expenditures.

The On-line Budget Preparation System can be used to spread charges to all
user budget units using F11and the charging budget unit's password. After
spreading or adjusting the charges to the budget units receiving the services,
the corresponding revenue account(s) for inter-fund billing and the
corresponding cost applied account(s) for intra-fund billing can be adjusted
to be in balance.

To obtain a summary of the charges, key budget unit = 000 and fund = 000
and browse to the service accounts. For example, for the General Fund, key
budget unit = 000 and fund = 001 and browse to the service accounts.

The following intra-fund transfer accounts are controlled exclusively by
Fleet Management:

Account 6960 - Fleet Management — Vehicle Maintenance

           This account is for the exclusive use of and controlled by Fleet
           Management. Transfers to Account 6960 include fees charged in
           Account 6321, Vehicle Maintenance-Motor Pool, for all maintenance
           services provided by Fleet Management.

Account 6964 – Vehicle Replacement

           This account is used exclusively for and controlled by Fleet
           Management. Transfers to Account 6964 include fees charged in
           account 6344, Vehicle Usage/Replacement, for the lease of
           replacement vehicles and the rental of other vehicles from the Fleet
           pool. The Auditor will transfer funds from Account 6964 into an
           equity account 3811, Vehicle Replacements.

Account 6965 – Printing

           This account is for the exclusive use of and controlled by Graphics
           (BU 197) for Printing-Services.




05/24/07                                VI-23
D. Fixed Assets
1.         In General

The following rules apply to all fixed assets requests:

           (a) Items costing $5,000 or more and meeting the test of a fixed asset,
               as defined by the Auditor-Controller, are to be budgeted as Fixed
               Assets.

           (b) Requests for price estimates for fixed asset items are to be sent to
              the Purchasing Office.

           (c) Make all requests in whole dollars.

           (d) Provide a brief description/justification for each

           (e) Include the following costs with your fixed assets requests:

                 (1)    Accessories or required attachments;

                 (2)    Sales tax;

                 (3)    Freight/Shipping;

                 (4)    Maintenance agreements           (place     in   appropriate
                        maintenance account);

                 (5)    Include additional or special office supplies needed for
                        the equipment (budget in either Account 6223, Office
                        Supplies, Account 6499, Special Department Expense, or
                        Account 6599, Miscellaneous Expenses);

2.     Fixed Assets – Land, Structures, or Equipment

For budget units with Fixed Assets requests in the areas of Land, Structures
and Improvements (6700 series), or Equipment (6890), please use program
BU59 in the budget preparation system. Remember the following:




05/24/07                                  VI-24
(b)        Land shall be shown in lump sum amounts, except when included as a
           component of a project.

(c)        Buildings and improvements shall be shown separately by project,
           except minor improvement projects which may be given in totals.

(d)        Equipment shall be given in lump-sum amounts by budget unit.

Fixed Assets – Vehicles

No General Fund departments, with the exception of the District Attorney
Support Enforcement Division, Mental Health, Sheriff and Social Services,
should request vehicles as part of their departmental budget request. Instead,
all such vehicle requests must be coordinated with Fleet Management. The
one exception is when a vehicle will be purchased totally with grant or other
subvention funds and must be shown as an expenditure of a given
department for claiming purposes.

E. Computer And Data Processing Costs

All of the following computer-related costs must have the prior approval of
the Director of Information Technology, or his designee:

(1)        Purchases of computer hardware;

(2)        Development of computer systems;

(3)        Enhancement of existing computer systems;

(4)        All other automation projects;

(5)        The use of outside contractors or consultants.

If expenditures are contemplated, please contact the Information Technology
department.

Departments must be sure to place computer-related expenses correctly in
the following accounts:




05/24/07                                 VI-25
(1)        Account 6226 - All computer hardware, software and related
           equipment costing less than $5,000. If an existing system is being
           upgraded, include in this account all items under $5,000;

(2)        Fixed Assets – All personal computer systems over $5,000. Use
           Screen BU59 of the Budget Preparation System for entering the cost
           of fixed assets. If upgrading a current computer system, budget as
           fixed assets only those components that exceed $5,000.

2. REVENUE

Screen BU 67 pertains to department revenues. Revenue projections for the
new fiscal year should be based upon prior year revenues and justifiable
sources for new revenues such as grant funding. Revenue categories include
proceeds from taxes, licenses, permits, franchises, fees, fines, forfeitures,
Intergovernmental revenues (state and federal revenues), charges for current
services and revenue from sales. These projections must be discussed with
your analyst, and all requests for an increased projection must be supported
by data that reasonably supports the increased projection.

A. REQUESTS FOR CHANGES IN SERVICE LEVELS

1. In General

           Requests for an increase or decrease in service levels for the new
           fiscal year fall into one of two categories depending upon whether the
           proposed change results in an increase in net costs:

           (a)   Program Change – These are increases or decreases in current
                 service levels that involve no increase in net costs, usually due
                 to offsetting revenues. Please include significant shifts in
                 expenditures and revenue due to grant funding changes.

           (b)   Budget Augmentation Request – These are service level changes
                 that result in an increase in net cost to the County.

           Each request involves different forms. A program change requires the
           submission of a Program Change Form. An augmentation request
           requires a Budget Augmentation Request Form (See forms illustrated


05/24/07                                VI-26
           below.) These forms are included in the Appendix, Section A. These
           forms, and accompanying support documents, will be used and
           discussed at the County Administrative Officer’s annual budget
           meeting with her department heads. But nothing will be entered in the
           on-line budget system until after the budget is finalized.

           There are several rules that pertain to both forms:

           (a)   Only current Board approved job classifications can be entered
                 into the system (See Screen BU 60, Job Classification Lookup.)
                 (Check with your Personnel Analyst or refer to salary schedule
                 on Human Resource website for current list.)

           (b)   If the change in service levels involves the addition or
                 reallocation of positions, the department must include a
                 completed “Request to Classify Position” form that is included
                 in the Appendix. The department must complete a Request to
                 Classify Position form, have it signed by the department’s
                 Personnel Analyst and by the CAO Analyst and submit it with
                 the requested budget packet.

           (c)   These forms will help the department, and the County
                 Administrative Office, classify new positions, determine their
                 total cost, and assess the justification for them. They will also
                 illustrate costs savings resulting from deleted positions.

           (d)   Do not request reclassifications as part of budget submissions.
                 Departments are to assume all classifications in effect at the
                 start of budget season will remain unchanged. The County
                 Administrative Office will adjust department salary budgets to
                 reflect any subsequent classification changes.

           (e)   In computing the cost of new positions remember to include the
                 following:

                 (1)    Base salary plus anticipated overtime and special pay
                        practices.

                 (2)    Benefits (Currently approximately 33% of salary.)



05/24/07                                 VI-27
                 (3)   Workspace expenses such as, the cost of remodeling or
                       renting plus additional maintenance costs.

                 (4)   Equipment such as furniture, computer, communication
                       devices, automobile, etc.

                 (5)   Training.

                 (6)   Additional support staff.

                 (7)   Uniform expenses.

                 (8)   Mileage reimbursement.


2. Program Change Form
Departments increasing or decreasing current service levels that involve
offsetting revenues or no increase in net costs to a fund must submit a
“Program Change” form. Please use the format illustrated below for each
significant change. Each form should have the necessary documentation to
justify the need for the increased or decreased service levels.

Program Change Instructions

1.         Department: Provide the departments name submitting the change.

2.         Type of Program Change: Place an “X” in the appropriate box to
           indicate if the request is a new program, a new position, the expansion
           of an existing program, or reduction or deletion of a program.

3.         Description of the Program Change: Provide a title that describes the
           request: for example, add two Public Health Nurses for children
           vaccination.

4.         Benefits of Funding the Program Change: Explain the benefits that
           the county will realize through financing the request.




05/24/07                                 VI-28
5.         County Values and Board’s Goals and Objectives: Please describe
           how the request assists in meeting the County Values and Board’s
           Goals and Objectives.

6.         Budget Impact: Indicate the cost by object to implement the request.

7.         Revenue to be Generated: Indicate source and amount of revenue that
           will/could result from implementation of the request.

3. Budget Augmentation Request Form

Departments desiring increased service levels resulting in an increase in net
county cost in General Fund beyond their base or a request to transfer
General Fund monies to another Fund must submit a Budget Augmentation
Request. Please use the format illustrated below. Budget Augmentation
Requests should be listed in priority order. For example, the Budget
Augmentation Request labeled Number 1 would be the department’s highest
priority. Each request should have the necessary documentation to justify
the need for the increased service level.

Budget Augmentation Request

1.         Department: Provide the department's name submitting the change.

2.         Priority: The rank that the decision package has among the
           department’s budget adjustment requests.

3.         Type of Adjustment:         Place an "X" in the appropriate box to
           indicate if the request is a new position, the expansion of an existing
           program, or reduction or deletion of a program.

4.         Description of the Adjustment Requested:    Provide a title that
           describes the request: for example, add two Public Health Nurses for
           children vaccination.

5.         Benefits of Funding the Adjustment: Explain the benefits that the
           county will realize through financing the request.




05/24/07                                 VI-29
6.         Consequences of Not funding the Decision Package: Explain the
           effect/consequences that the County must contend with if the request
           is not funded.

7.         Optional Considered: Please describe each option you considered to
           address the increase or decrease service level and why you selected
           the recommended option.

8.         Board of Supervisors Goals and Objectives: Please describe how the
           request assists in meeting the Board of Supervisors goals and
           objectives.

9.         Budget Impact: Indicate the cost by object to implement the request.

10.        Revenue to be Generated: Indicate source and amount of revenue that
           will/could result from implementation of the request.
B. BUDGET DOCUMENTATION

1. Introduction

The budget process requires each department to submit a budget package
consisting of several documents to the County Administrative Office. These
are due on the date shown in the Budget Preparation Calendar.

Some of these documents are submitted on forms supplied by the County
Administrative Office. These forms are reproduced in the Appendix. The
departments in accordance with the guidelines contained in this manual must
specially create other documents.

The documents that must comprise the budget submission package are as
follows:

•     Budget preparation checklist
•     Budget unit write-up
•     Fiscal summary
•     Budget unit summary
•     Summary of department recommendations and list of significant changes.
•     Department goals and objectives
•     Pending issues

05/24/07                                VI-30
•   Policy considerations
•   Organization chart
•   Grant Financing
•   Mandated Costs

The following are included on an as needed basis:

•   Workload information
•   Workload indicators – Performance Measures
•   Intra-fund transfers
•   Capital projects
•   Contracts, leases, and agreements
•   Restricted revenue




05/24/07                           VI-31
2. The Forms

      A. Budget Preparation Checklist
      The Budget Preparation Checklist, (See Appendix), is thee cover-sheet of
      the budget package. It must be completed and signed by the department
      head.

                          BUDGET PREPARATION CHECKLIST

  _______________________________ ________ _______                             FY
  Budget Unit Title                Fund No. B.U. No.

  To be completed after you have prepared all Fiscal Year 2007-08 budget materials. Items
  requiring only an update of the FY 2006-07 Recommended Budget texts/charts are marked
  with an asterisk (*).

  Please attach this page as a cover sheet for each budget unit in your department.


  [   ]    Estimates and requests posted in the on-line budget system.
  [   ]    Budget Unit Summary *
  [   ]    Department Goals
  [   ]    Summary of Department Recommendation including significant changes.
  [   ]    Organization Chart*
  [   ]    Work Load Information*
  [   ]    Mandated Costs Information
  [   ]    Contracts, Leases, and Agreements
  [   ]    Restricted Revenue
  [   ]    Grant Financing
  [   ]    Forecasting (When Applicable)
  [   ]    Budget Adjustment Request
  [   ]    Temporary Employee Request
  [   ]    Fixed Assets Justification by Item

  If any of the items are not included in the Budget packet, please indicate the reason on a
  separate sheet.

  Signed: ________________________________________               _______________________
                     Department Head                                       Date




05/24/07                                  VI-32
    B.     Budget Unit Write-Up
           A budget unit write-up is required for all budget units in Funds 1-39,
           Natividad Medical Center, the Water Resources Agency, and the
           Redevelopment Agency. The write-up must include:

           •    Up-to-date information on the organization and function to
                include workload information as appropriate.
           •    The department’s recommendation;
           •    Significant changes;
           •    Departmental goals in relation to the Board’s goals;
           •    Pending issues and policy considerations.
    C. Financial Summary
           Preparation and submission of a financial summary for each budget
           unit is accomplished by entering year-end estimates and department
           requests into the On-line Budget System. Further documentation is
           unnecessary.

    D. Budget Unit Summary

           A budget unit summary provides current information regarding the
           purpose, function, and operation of a department as it relates to the
           department’s budgetary request for the new fiscal year. The
           summary may be simply an update of the prior year’s summary, but
           it may also be supported by charts and tables in an appropriate
           format for inclusion in the Recommended Budget for the new fiscal
           year.

    E.     Summary Of Department Recommendation & Listing Of
           Significant Changes
           A written explanation must set forth and justify the department's
           recommendation. The explanation should include the following:

           1.   Description of new programs and/or any expansion, reduction,
                or elimination of existing programs. Describe the impact of
                departmental reductions on existing programs.


05/24/07                               VI-33
           2.   Description of problems encountered during the current year
                requiring consideration for future financing.
           3.   Explanation of the effect of recently adopted or expected
                changes in law and/or regulations.
           4.   Explanation and justification of any expansion of services,
                which have not been authorized by local, state, or federal
                legislation.
           5.   Changes in organization and/or procedures,              including
                automation, which may affect economies.

           The Listing of Significant Changes is an incremental listing of
           changes occurring during the current fiscal year, and those that are
           expected in the new fiscal year. The explanation of significant
           changes should be written in the same format as the Recommended
           Budget for the fiscal year.

           Include a brief statement of significant changes and any related
           financial impact and/or changes in position allocations. Budgetary
           changes occurring during the current fiscal year should be identified
           and the financial impact annualized through the new year. Please
           give this section close attention, as it will be used to identify
           significant changes between fiscal years.

           Financial impact is to be shown as cost adjustments attributable to
           any change for both the current fiscal year and, if applicable, for the
           new fiscal year. Totals of changes for the current year added to the
           Final Budget should equal the adjusted budget for the current year.
           Totals of changes for the coming year, added to the Final Budget for
           the current year, should equal the new recommended budget.

           Changes resulting from budget adjustments occurring throughout the
           year, separate from new requests, should be noted.

           F.   Departmental Goals and Objectives

           The department should have three or four goals/objectives that are
           measurable and attainable. The department goals/objectives should



05/24/07                                VI-34
           complement the Board’s Goals and Objectives. Explain whether
           they were achieved.

           G. Pending Issues
           List any pending local, state, or federal issues that could affect the
           recommended budgets submitted by the departments.

           H. Policy Considerations

           The department should list any outstanding policy issue that needs
           consideration by the Board of Supervisors.

           I.   Organization Chart

           A current organization chart illustrating positions and functions must
           be included as part of the department budget package. Departments
           considering significant reorganizations should submit two charts,
           one showing the existing organization and another illustrating the
           proposed new organization, including number of positions and titles.

           J.   Workload Information

           Workload information is helpful in assisting the Board of
           Supervisors and the public to understand the growth of an agency's
           workload, reasons for growth in budget requirements, and the
           services provided. Workload details are also useful for identifying
           functional areas within the budget unit that could be modified to
           accommodate other areas of growth.

           K. Workload Indicators

           Individual workload indicators must reflect activity, service, and
           productivity within each budget unit in a way that will provide the
           average reader with an accurate picture of the department’s activity.
           Consequently, these indicators must be uniquely representative of
           the workload of the department. It may be helpful to include
           comparative statistics to further show the significance of the current
           year figures.




05/24/07                               VI-35
           Include a brief description of what the indicators mean, where they
           came from, how they were derived, and how they are significant.

           Please review workload indicators submitted for the current fiscal
           year’s budget and update them if necessary. If indicators are used as
           justification for new position requests, they should be fully
           documented and should clearly show the impact of workload upon
           staffing. Indicators must correspond directly to your activity or
           function chart.

           •    Some good examples of workload indicators are:
           •    Animals impounded
           •    Audits performed per dollar spent
           •    Cases received vs. cases closed
           •    Cases received
           •    Cases processed
           •    Devices tested
           •    Elections held per dollar spent
           •    Inspections made per dollar spent
           •    Investigations made
           •    Papers served
           •    Papers filed
           •    Permits issued
           •    Public funds saved or recovered per dollar spent
           •    Taxes or amounts of taxes collected per dollar spent or employee
           •    Voters registered per dollar spent
           •    Warrants processed

           L.    Intra-Fund Transfers
           Departments providing services and billing through Intra-Fund
           Transfer, or cost applied, must submit a separate supporting
           schedule of charges to customer departments. This schedule should
           include a detailed report itemizing the charges to each budget unit
           and must reconcile to the total estimated amount of costs applied for
           the charging department. It is the responsibility of the charging
           department to post charges to the On-line Budget System and insure
           that these transfers are made during the course of the fiscal year.



05/24/07                                VI-36
           M. Mandated Costs
           One of the principal purposes of the budget process is to identify
           unfunded or underfunded federal or state mandated programs. As
           illustrated
           below, mandated costs provide a description of mandated programs
           or services, including whether they are caseload driven and whether
           discretionary service levels are permissible within the constraints of
           the mandate. Please explain if the County could meet the mandate
           by providing only that level of service for which the County is
           funded. For new mandates, please provide a copy or summary of
           the mandate as part of the budget package. This data will be used in
           developing an overview of federal and state impacts on the County.


MANDATED COSTS

                Fiscal Year 2006-07 Estimated            Fiscal Year 2007-08 Projected
                                                Net                               Net
                                                County                            County
Program         Expenditures     Revenue        Cost     Expenditures   Revenue   Cost
Description




* The "Projected" amounts for Fiscal Year 2001-02 will be included in
departmental budget requests.

           N. Facilities Maintenance Projects
           Departments intending to submit the maintenance project requests at
           any time during the course of the new fiscal year should submit a
           Facilities Project Request to Facilities Maintenance Management of
           the item in the Facilities Maintenance Projects budget.
           O. Contracts, Leases, and Agreements
           Provide an up-to-date listing of all current and/or planned contracts,
           leases, and agreements for the fiscal year, formatted as illustrated on
           the following page. Blanket purchase orders do not need to be


05/24/07                                VI-37
           included. An explanation of purpose and justification must be
           included for each item listed.

 CONTRACTS, LEASES, AND AGREEMENTS

Account          Renewal
Number           Date           Provider            Service                           Amount



Justification/Purpose:
Contracts, leases or agreements that may be included under various accounts such as Building
Maintenance-Outside Vendor, Other Professional and Specialized Services, should indicate the
amount being budgeted, the vendor, the expiration date, and the frequency of payment.
NOTE: It is requested that, where possible, departments align contracts and agreements with the
      County fiscal year (July 1 through June 30).

           P.    Restricted Revenue

           Departments should identify all restricted revenue accounts that they
           administer. List current funds available, and amount of funds to be
           used in budget year. Also, include the plan for use of these funds
           under Intended Use. Please present this information using the
           following format below. List legislation, under section that requires
           account and whether interest bearing or not.

RESTRICTED REVENUE

Fund            Account Title                                          Amount
No.                                                                    Available



Purpose:


Intended Use:




05/24/07                                   VI-38
            Q. Grant Financing

            The department should submit an updated listing of all existing
            and/or planned grants from state, federal, and/or local agencies, and
            indicate whether the County is the grantor or grantee. Details
            provided should include purpose and term dates of the grant, prior
            year funding amounts, proposed funding amounts, justification for
            new or changed grant funding levels, documentation to support
            budget request, and any County matching requirements.

            R. Forecasting

            In addition to issues which can be easily identified and assessed,
            there may be proposed or anticipated changes, actions, or impacts
            that the department may be aware of that should be brought to the
            attention of the Board of Supervisors. This allows good planning
            time for effective, proactive response. It is also helpful to include
            recommendations on actions that might be taken to protect the
            County's best interest on these issues. Please include a descriptive
            list identifying these changes and their potential impact on
            departmental activity. Identify departmental plans for meeting these
            impacts and develop recommended actions for the Board of
            Supervisors.

3. FEDERAL SINGLE AUDIT REQUIREMENT

The Auditor-Controller needs to identify federal assistance for the county’s
Single Audit Report. For some budget units, the Auditor-Controller has not
been able to determine if any federal assistance has been received, either
directly or indirectly through a state agency. When a program receives
federal assistance indirectly, such as through “pass through” assistance, the
Auditor-Controller needs to know the federal portion. In many instances, it
has been difficult to readily identify the Federal Domestic Assistance
Catalog number for a specific program.

The Auditor-Controller is asking departments to consider the following as
budgets are developed:

(a)        Identify all programs that receive federal financial participation.



05/24/07                                  VI-39
(b)        Identify the Federal Domestic Assistance Catalog number for each
           source of federal assistance.

(c)        For “pass through” assistance, identify the cognizant state agency.

(d)        If program revenue is “split” between federal and state funds,
           determine what percentage of the assistance is federal.

At fiscal year end, the departments should be prepared to provide the above
information to the Auditor-Controller’s office upon request.

If there are any questions, please call the person in the Auditor-Controller’s
Office listed in the Appendix.




05/24/07                                 VI-40
VII. MONTEREY COUNTY’S ON-LINE BUDGET SYSTEM

           A. IN GENERAL

                Monterey County’s mainframe computer contains a number of
                financial systems that are helpful for calculating and monitoring
                department budgets. This section will describe and explore two
                of them:

                • The on-line budget preparation system – This is the primary
                  tool for entering estimates of revenues and expenditures for
                  the current and new fiscal years.

                • The on-line accounting system (AFIN) – This system contains
                  many screens that permit precise and detailed revenue and
                  expenditure tracking throughout the year.

                These instructions are intended to be simple enough for the new
                or occasional user. For additional assistance, call the person
                listed in the Phone Directory in the Appendix. The County
                Administrative Office will be offering basic training on the
                systems during the budget season.            These are highly
                recommended, particularly for those who are new to Monterey
                County’s budget system.

           B.   ON-LINE BUDGET PREPARATION SYSTEM

                (1)   How the System Works

                      You will use the On-Line Budget Preparation System to
                      enter information during the budget season.           This
                      information will be entered into the on-line budget
                      preparation system at several points in the budget process
                      in the following chronological order according to time
                      tables contained in the Appendix:

                      • Departments will enter estimates of revenues and
                        expenditures for the current fiscal year.



05/24/07                                VII-1
                 • Departments will enter the status quo budget for the
                   new fiscal year.
                 • CAO analysts will enter the CAO’s recommended
                   budget reflecting decisions made at the annual CAO-
                   department heads budget conference.
                 • At the end of the budget process the administrative
                   office will enter final budget figures.

                 When the budget is finalized, the system is “locked-down”
                 and cannot be changed by individual departments without
                 the concurrence of the CAO’s office.

                 Before we learn how to enter and navigate the system and
                 enter data, there are a few things you should know about
                 the information that has been preloaded.
           (2)   Preloaded Information
                 The information in the column entitled “Prior Year
                 Adopted” is the previous year’s final adopted budget. The
                 number of positions and salary amounts contained in it are
                 based upon an actual payroll through a specific pay period
                 with the following modifications:
                 • If there are staff vacancies at the time positions and
                   salaries are computed they are “filled” by the computer
                   at Step 1.
                 • If any employee is working out of class, the system
                   may overstate employee salary.
                 • If an employee was on a leave of absence at the time
                   positions and salaries were computed, the computer
                   overstated the employee’s salary and benefits by
                   including his/her salary forecast while, at the same
                   time, showing a vacancy filled at Step 1. The
                   department will have to correct such overstatements.
                 • Subsequent step increases and bargaining unit increases
                   have been included.




05/24/07                           VII-2
                 • Base salaries, pay differentials, and standby pay are
                   preloaded. Pay differentials include the following:
                     o      Charge Pay
                     o      Float Pay
                     o      Investigator and K-9
                     o      IV Therapy
                     o      Premium
                     o      Salary increments for special certifications
                     o      Shift Differential
                     o      Uniform Allowance
                     o      Bilingual Pay

                 •       Salary savings and termination benefits have been set
                         at zero.


           (3)   Making Adjustments

                 Adjustments to preloaded data are made by departments at
                 the screens indicated:

                 Account 6111, Permanent Employees – Screen BU57.
                 NOTE: Vacancies and additional position requests should
                 be entered as if they will be filled for the entire fiscal year.
                 If the positions remain vacant for a portion of the fiscal
                 year, place the unexpended portion in Salary Savings.
                 • Pay differentials - Screen BU56.
                 • Standby pay - Screen BU56.
                 • Termination benefits - Screen BU56.
                 • Account 6112, Temporary employees – Screen BU56.
                 • Account 6113, Emergency overtime - Screen BU56
                 • Account 6121, PERS (Retirement) - Screen BU56.
                   NOTE: When changes are made in job classifications,
                   the system will automatically adjust Account 6121.
                 • Account 6122, Social Security - Screen BU56. This
                   account will be automatically adjusted when changes are
                   made to the following accounts:


05/24/07                                 VII-3
              o Salary Savings
              o Pay Differentials
              o Standby Pay
              o Termination Benefits
              o Temporary Employees
              o Emergency Overtime
           • Account 6133, Medical Insurance – Screen BU69. Note
             that when changes are made in certain             job
             classifications, the system will automatically adjust
             Account 6133.
           • Account 6134, Life Insurance - Screen BU57.
           • Account 6157, Special Benefits - Screen BU57.
           • Account 6158, Flexible Benefits - Screen BU57 Note
             that when changes are made in certain job
             classifications, the system will automatically adjust
             Account 6133.
           • If changes are made in job classifications, the system
             will automatically adjust Account 6157.
           • Note also that Account 6157-02, Employee physicals, is
             not preloaded and must be specially entered by the
             department at Screen BU57.
           • Adjustments to numbers or amounts associated with a
             job classification code will automatically adjust related
             benefits.




05/24/07                     VII-4
                   (4)       Accessing the System
                             Users can access the County’s mainframe with their
                             personal computer using Rumba simulation software.1
                             When Rumba is first activated, this screen appears:

Terminal ID = GW3NJE

    Welcome to Monterey County Information Systems

    Enter LETTER to select requested access

     A. -Finance             (A18CICS2)

          ====>          A


                             Enter: The letter “A” unless your screen shows another letter for
                             accessing the County’s budget preparation system. Press <R-
                             CTRL>.2

                             This introductory screen will appear.

Welcome to PROD FINANCE CICS...Please Strike ENTER to Signon...

      HHHHH HHHH EEEEEEEE   LLLLLL     LLLLLL       22222222
      HHH   HHH EEEEEEE     LLLL       LLLL        2222222222
      HH    HH EE           LLL        LLL        222    222
     HHHHHHHH EEEEE        LLL        LLL        222 222
    HHHHHHHH EEEEE         LLL        LLL        222 222
   HH   HHH EE            LLL        LLL        222   222 CI
  HHH   HHH EEEEEEEEEE    LLLLLLLLL LLLLLLLLL  2222222222 CS
HHHH HHHH EEEEEEEEEEEE LLLLLLLLLLL LLLLLLLLLLL CICS23(TOR)
2




1
 If you do not presently have Rumba installed on your computer contact Information Technology (See
Phone Directory in the Appendix.
2
  The user should be aware that PC keyboards may be mapped differently. For example, on most PCs the
right CTRL key is often used as the shift key rather than ENTER. For simplicity, the term <R-CTRL> has
been adopted. If you do not know how your keyboard is mapped, contact your Information Technology
Department representative for help. You can also press the keyboard icon on the Rumba toolbar to see how
your particular PC keyboard is mapped.



05/24/07                                               VII-5
                         Enter: <PAUSE>.
                         A blank screen will appear.
                         Enter: BU51 (the code for the main menu of the budget preparation
                         system.) <R-CTRL>.

BU51




                         The main menu (BU 51) will appear:
BU51 BUDP511                                        County of Monterey                           12-22-2004
Fiscal Year  2006                             Budget Preparation System Menu                     09:30:45
Budget Unit  227
        Fund 001

           Budget Unit Analysts                                       Administrative Analysts

A          BU70 Estimated Positions                           I       BU63 Positions-Variance
B          BU55 Recommended Positions                         J       BU62 Salary Adjustments-Variance
C          BU71 Salary Adjustments-Estimated                  K       BU61 Expenditure & Revenue-Variance
D          BU56 New Class & Salary Adj-Recommend              L       BU64 Position & Benefit Costs-Wrksht
E          BU57 Salary & Employee Benefits                    M       BU73 Summary-Financing & Requirement
F          BU59 Fixed Assets-Equipment & Cap Prj              N       BU72 Bargaining Unit Totals
G          BU69 Expenditure Budget Totals                     O       BU74 Net County Cost
H          BU67 Revenue Budget Forecast                       P       BU76 Multi Fund Summaries
                                                              Q       BU77 FTE Summaries
                           9       BU60 Job Class Lookup
                           0       BU65 Budget Accounts Lookup


           Selection       A
           Password

F1 - HELP                                  F12 - END SESSION

                         This is the Budget Preparation System Menu (BU 51) that
                         provides access to all other screens (or BU’s) in the budget
                         preparation system. 3 The first time you go to a particular
                         screen from this menu, you must do all of the following to
                         access the screens listed in the menu:


3
  Most of the screens listed in the left-hand column are in 80-column format and are directly accessible
(Selections 1 through 0.) If your computer has been programmed to handle the larger,132-column format
then you can get into all screens listed on the menu. If you want the larger format, please contact
Information Technology.




05/24/07                                          VII-6
                                         •            Select the fiscal year you want. <TAB>
                                         •            Enter your three-digit budget unit number.
                                                      <TAB>
                                         •            Enter the fund number. Most departments will
                                                      enter 001, the General Fund. <TAB>
                                         •            Select the BU Screen you want. In this example we
                                                      will select “A,” or BU70, a multi-page screen
                                                      showing estimated positions. <TAB>
                                         •            Enter your Password4 and press <R-CTRL>
                                        The following screen will appear:

BU70                                          Estimated Positions - Admin Analysts                                                                 12-22-2004
Fiscal Year 2006      Budget Unit 227         Public Defender                                                                                      09:42:30
                            Fund 001          County General Fund

                                                                           Department........      CAO...............
Job Classification Base Salaries ....            Prior Adopted.....        Curren.Yr.Estimate      Curren.Yr.Estimate     .......     .Variance............
Code         Title ........................      Number ....Amount         Number ....Amount       Number ....Amount                Number .....Amount          Percent
 80A33       ADMIN SECRETARY                      1.00      45,669           1.00       45,590       1.00        45,590                               79-       17-
                               AUTHORIZED                                    1.00
                               EMPLOYED                                      1.00
 12C11       ASST PUBLIC DEFENDER                  1.00     121,776          1.00      138,753          1.00   138,753                           16,977         13.94
                               AUTHORIZED                                    1.00
                               EMPLOYED                                      1.00
 39P31       DEPUTY PUBLIC DEFENDER IV            22.00    1,939,188        22.00    1,870,362         22.00 1,870,362                           68,826-        3.55-
                               AUTHORIZED                                   22.00
                               EMPLOYED                                     22.00
 20B95       FINANCE MANAGER I                      1.00     73,102          1.00       76,814          1.00    76,814                            3,712         5.08
                               AUTHORIZED                                    1.00
                               EMPLOYED                                      1.00
 80B22       LEGAL SECRETARY                        6.00    232,222          6.00      177,731          6.00   177,731                           54,491-        23.47-
                               AUTHORIZED                                    6.00
 Regular Employees (Acct 6111) Total               43.00 3,212,412           43.00    3,009,503        43.00 3,009,503                         202,909-         6.32-

SHOW AUTH (Y,N)     Y           COMMENTS (Y,N,A-Add)                   Y             BARG UNIT _
ACTION (Browse,Change,Unf,Find) B      SRT (C-Code,T-Title)            T             BROWSE KEY ____      ? VARIANCE (1=Dpt-Pri,2=CAO-Pri,3=CAO-Dpt) 1

 F4-MENU F6-FIRST BROWSE F7-BACKWARD F8-FORWARD                        F9-REFRESH F10-CHANGE F11-NEXT BUDGET UNIT F12-END SESSION




                           (5)          Moving Around the System

                                        Let’s discuss some ways to navigate the system. First, look
                                        at the bottom of the screen depicted on the previous page.
                                        There you will find brief descriptions of some of the
                                        function keys. 5 The following will let you move around
                                        the system:
        4
          If you don’t know your secret password, contact the CAO’s office.
        5
          These reminders appear at the bottom of most screens. On some older computers without function keys
        you must use<ALT> plus the corresponding number. For example, you would enter <ALT>4 in place of F4
        to return to the main menu.



        05/24/07                                                              VII-7
            • F4 - Returns to the main menu (BU 51) that lists the
              various screens (BU’s) in the system.

            • F6 - Moves back to the first page of a multi-page BU
              Screen.

            • F7 - Moves back to the previous page of a multi-page
              BU Screen.

            • F8 - Moves to the next page of a multi-page BU
              Screen.

            • F11 - Moves to the same BU Screen in the next
              budget unit. For example, if you are in Screen BU70
              of Budget Unit 227 and you press F11 you will move
              to Screen BU70 of Budget Unit 228. Press F11 again
              and you will move to Screen BU 70 of the next
              Budget Unit in numerical sequence. To return to
              Budget Unit 227, enter “227” in the Budget Unit site
              and<R-CTRL>. This function requires a special
              password in order to change numbers in accounts.

           In addition to these function keys, there are other ways to
           move:

            • TAB moves the cursor around within the screen.

            • HOME moves the cursor to the top of the screen.

            • You can move directly to another BU Screen in your
              budget unit without going back to the main menu by
              simply changing the BU number in the upper left-
              hand corner and entering <R-CTRL>. For example,
              in the screen on the previous page, change “BU 70” in
              the upper left-hand corner to another screen number,
              such as “BU 56,” and hit <R-CTRL>. You will go
              directly to Screen BU 66, the revenue budget forecast.




05/24/07                      VII-8
                (6)      Entering data in the system

                         First, make sure you are attempting to enter or change data
                         in an appropriate place. You can spot an area that can be
                         edited by the font color.

                         If you try to enter data in an inappropriate field the
                         keyboard may lock. If this happens, a message will appear
                         at the bottom left of the screen stating, “No Editing,
                         Reset.”6 To reset, press the lower left CTRL key. You can
                         also clear by pressing the upper right PAUSE key. If you
                         have messed up your data or changed your display options,
                         use F9 to rebuild and redisplay your screen at the current
                         file position.

                (7)      Action Codes

                         At the bottom of most screens you will see an area that
                         contains “special action fields” such as those listed below.
                         These differ from screen to screen and allow you to
                         perform important functions.

SHOW AUTH (Y,N)          Y         COMMENTS (Y,N,A-Add)               Y         SCREEN (1-6) 1 BARG UNIT


 ACTION (Browse,Change,Unf,Find)             B       SRT (C-Code,T-Titl)        T        BROWSE KEY       ?




 6
   A word about messages: Important messages frequently appear at the bottom of the screen. As previously
 mentioned, a message will appear if the keyboard is locked. If multiple errors appear in the message area,
 the cursor will generally appear in the first field with an error. If you are changing or adding data, the
 message area confirms that the update was successful or shows an error message.



 05/24/07                                          VII-9
                        SHOW AUTH (Y,N)            - If you enter “Y” the screen
                        will show the number of authorized positions and the
                        number of employed positions for each job category. “N”
                        will compress the display. Authorized and employed
                        positions will not be shown separately.


                        COMMENTS (Y,N,A-Add)
                              • The “Y” is the default position.
                              • The “A-Add” will provide an extra line for each
                                job category.


                        ACTION (Browse, Change, Unf.Find)
                              • B, or Browse, is the default position and allows
                                you to move browse or move the cursor around the
                                screen.      For example, suppose you want to
                                browse Account 6426, Laboratory Services. With
                                the action key in “B” type 6426 at the "BROWSE
                                KEY" entry point. That account will appear.


                              • C, or Change, permits entries to be changed on the
                                screen. When you change entries, related entries
                                and totals are automatically adjusted.7


                              • A, or Add, will locate titles containing words that
                                start with the characters you specify at the
                                "BROWSE KEY" entry point. After changing the
                                action command to “A,” move the cursor to
                                "BROWSE KEY” and enter the code or account
                                you wish to add, followed by <R-CTRL>.




7
 If you don’t want to bother changing the Action field from “B” (Browse) to “C” (Change) to edit an entry,
you can simply press F10 and the change will be processed even if the Action field is still in “B.”




05/24/07                                         VII-10
                     • F, or Find, will locate titles containing words that
                       start with the characters          that you enter at
                       "BROWSE KEY." So, change the action command
                       to “F,” enter the limiting characters at "BROWSE
                       KEY” and press <R-CTRL>.


                     • D, or Delete. To eliminate data, change the action
                       command to “D” and enter a blank or a zero where
                       you want the deletion, followed by <R-CTRL>.


                SRT (C-Code, T-Title) is used to specify the sort sequence
                to be used in displaying the file.
                     • C sorts according to code order.
                     • T sorts according to title order.


           (8) Other BU Screens
              As the following table will show, there are many screens in
              the On-Line Budget Preparation System.




05/24/07                          VII-11
Screen         Code                    Title                               Column Type
BU51             -      Main menu                                           80     -
BU55           B        Recommended Positions                               80 Positions
BU56           D        New Class & Salary Adjustment Recommended           80 Salaries
BU57           E        Salary & Employee Benefits                          80 Salaries
BU59           F        Fixed Assets – Equipment & Capital Projects        132 Fixed Assets
BU60           9        Job Classifications- Lookup                         80 Information
BU61           K        Expenditure & Revenue – Variance                   132 Expenditures
BU62           J        Salary Adjustments – Variance                      132 Salaries
BU63           I        Positions – Variance                               132 Positions
BU64           L        Position & Benefit Costs – Worksheet               132 Positions
BU65           0        Budget Accounts Lookup                              80 Information
BU67           H        Revenue Budget Forecast                            132 Expenditures
BU69           G        Expenditure Budget Totals                          132 Expenditures
BU70           A        Estimated Positions                                132 Positions
BU71           C        Salary Adjustments- Estimated                      132 Salaries
BU72           N        Bargaining Units Total                             132 Salaries
BU73           M        Summary – Financing & Requirements                 132 Information
BU74           O        Net County Costs                                   132 Information
BU76           P        Multi Fund Summaries                               132 Information
BU77           Q        Full-time Employee Summaries                       132 Information

                       We’ve already looked at Screen BU 70, which shows
                       estimated positions.8 Let’s look briefly at some of the other
                       BU Screens available in the On-Line Budget Preparation
                       System. These are arranged by the following topics:
                            •    Positions
                            •    Salaries
                            •    Fixed Assets
                            •    Expenditures
                            •    Revenues
                            •    Informational


8
    See supra at p. VII-4


05/24/07                                     VII-12
               (9) Positions
                    BU70 Estimated Positions (132 –column) – This BU Screen
                    is similar in layout to the previous one, but contains
                    substantially more information:


                    BU63 Positions, Variance (132-column) – This screen
                    displays the difference for each position, by amount and
                    percentage, between the last adopted budget and
                    the requested amount for the new fiscal year. For example, in
                    the screen below the salary differential for deputy public
                    defenders (Dep Public Def IV) is $198,837, which represents
                    an increase of 12.36%.

                    BU55 Recommended Positions (132-column) Shows the
                    prior adopted budget, and the requested, recommended and
                    approved new budget.

                    BU64 Worksheet for Position and Benefit Costs
                    (132-column) - Itemizes pay differentials such as overtime,
                    etc.

BU64                           Position and Benefit Costs-Worksheet                    11-16-2000
Fiscal Year 2001               Budget Unit 227 Public Defender                         13:15:45
                               Fund     001     County General Fund
Job Code         ?
Begin Date 20000701 End Date 20010630 Step Level 1 Person-Years 1.00 FTE 1.00 _______Regular Pay
Differentials: Amount per person .00 Percentage per person .000               _______Differential Pay
                                                                              ________PERS
                                                                              ________Standby Pay
Salary Savings:       Amount .00     Percentage .000                          ________Salary Savings
                                                                              ________Termin Bnfts
                                                                              _________Overtime
                                                                              ________ Soc Sec
                                                                              ________Medical
                                                                              ________Life Insurance
                                                                              ________Unemp Ins
                                                                              ________L/T Disab Ins

ACTION (Show) S
               F4-MENU       F12-END SESSION
     BU64                             Position and Benefit Costs-Worksheet                     11-16-

                   F4-MENU   F12-END SESSION                           Total Cost




05/24/07                                     VII-13
                     (10)           Salaries and Benefits
                                    BU71 Salary Adjustments-Estimated (132-column) – An
                                    expanded version of BU 53.
BU71                               New Classifications and Salary Adjustments-Estimated
11-16-2000
Fiscal Year 2001                   Budget Unit 227 Public Defender                                                    13:34:06
               Fund                001      County General Fund

                                                 Department........ CAO...............
New Job Classifications ............. Prior Adopted..... Curren.Yr.Estimate        Curren.Yr.Estimate    ...... ..Variance............
Code Title ........................ Number ....Amount Number ....Amount          Number ....Amount      Number .....Amount Percent
                          END                           ______ _________ _______ _________
                                                        ______ _________ _______ _________
                                                        ______ _________ _______ _________
                                                        ______ _________ _______ _________
                                                        ______ _________ _______ _________
                                                        ______ _________ _______ _________
                                                        ______ _________ _______ _________
                                                        ______ _________ _______ _________


          New Job Classifications Subtotal
Salary Savings
Pay Differentials                     5,170              5,783               5,783                                        613    11.86
Standby Pay
Termination Benefits
Regular Employees (Acct 6111) Total 42.00 2,452,817 44.00 2,395,243 42.00 2,395,243                         2.00       57,574-     2.35-

 ACTION (B=Browse, C=Change) B BROWSE KEY ?                    VARIANCE (1=Dpt-Pri,2=CAO-Pri,3=CAO-Dpt) 1 COMMENTS
(Y,N,A-Add)      N

 F4-MENU F6-FIRST BROWSE                F7-BACKWARD F8-FORWARD F9-REFRESH F10-CHANGE F11-NEXT BUDGET
UNIT F12-END SESSION
      BU68                         Expenditure Budget-Requested - Budget Analysts                                     11-14-2000
NEXT BU,F12-END


                                    BU56 Recommended New Classifications and Salary
                                    Adjustments (132-column) - Shows the CAO’s
                                    recommendations regarding new job classifications and
                                    salary differentials.




05/24/07                                                           VII-14
BU56                                New Classifications and Salary Adjustments-Recommended - Admin Analysts                              11-16-2000
Fiscal Year 2001                    Budget Unit 227 Public Defender                                                                      13:48:07
                                    Fund 001 County General Fund

New Job Classifications ........................... .....Prior Adopted .........Requested .......Recommended ..........Approved
Code Title ...................................... Number ....Amount Number ....Amount Number ....Amount Number ....Amount
_____ _______________________ ______ _________ _______ _________ ______ ________ ______ _________
_____ _______________________ ______ _________ _______ _________ ______ ________ ______ _________
_____ _______________________ ______ _________ _______ _________ ______ ________ ______ _________
_____ _______________________ ______ _________ _______ _________ ______ ________ ______ _________
          New Job Classifications Subtotal
Salary Savings
Pay Differentials                                          5,170                   6,040                6,040                  6,040
Standby Pay
Termination Benefits
 Regular Employees (Account 6111) Total 42.00 2,452,817 40.00 2,708,048 44.00 2,861,054 44.00                                2,861,054

       ACTION (Browse,Change) B     BROWSE KEY   ?       COMMENTS (Y,N,A-Add) Y
F4-MENU F6-FIRST BROWSE F7-BACKWARD F8-FORWARD F9-REFRESH F10-CHANGE F11-NEXT BUDGET
UNIT F12-END SESSION




                                     BU57 Salary & Employee Benefits (132-column) –
                                     Shows totals for all salary and benefit accounts.
BU57                                Salary and Employee Benefits - Admin Analysts                                 11-16-2000
Fiscal Year 2001                    Budget Unit 227     Public Defender                                                                  14:19:52
                                    Fund 001 County General Fund

Salaries and Benefits .............   Prior     Department CAO
Account ........................... Adopted Curr.Yr.Est Curr.Yr.Est  Requested Recommended  Approved
6111 REGULAR EMPLOYEES 2,452,817 2,395,243 2,395,243                 2,708,048  2,861,054   2,861,054
      AUTHORIZED 42.00
         EMPLOYED 37.00
6112 TEMPORARY EMPLOYEES 10,000                 152,000    140,485      10,000      10,000      10,000
6121 PERS                           167,546     161,931     160,700    185,125     185,12      185,125
6122 SOCIAL SECURITY                188,405     171,793     173,080    210,035     210,035     210,035
6133 MEDICAL INSURANCE               151,663     71,314      71,314
6134 LIFE INSURANCE                    2,526      2,526       2,526      3,917        3,917       3,917
6135 UNEMPLOYMENT INS                   3,478     3,478        3,478     3,743        3,743      3,743
Total Salaries and Benefits         3,190,547 3,190,342    3,190,178 3,458,457    3,611,463   3,611,463
ACTION (Browse,Change,Add) B                  BROWSE KEY       ?       SHOW AUTH (Y,N)       Y
           F4-MENU F6-FIRST BROWSE F7-BACKWARD F8-FORWARD F9-REFRESH F10-CHANGE F11-NEXT
BUDGET UNIT F12-END SESSION




                                       BU62 Salary Adjustments-Variance (132-column) –
                                       Displays new employee classifications and salary
                                       differentials and also shows the difference, by amount
                                       and percentage, between the prior adopted budget and
                                       the requested new budget.




 05/24/07                                                             VII-15
BU62                               New Classifications and Salary Adjustments-Variance                         11-16-2000
Fiscal Year 2001                   Budget Unit 227       Public Defender                                                       14:30:38
                                   Fund 001 County General Fund

New Job Classifications ............. .....Prior Adopted .........Requested .......Recommended.... .........Variance............
Code Title ........................ Number ....Amount Number ....Amount Number ....Amount Number .....Amount Percent
         END




   New Job Classifications Subtotal
Salary Savings
Pay Differentials                       5,170            6,040               6,040                               870      16.83
Standby Pay
Termination Benefits
Regular Employees (Acct 6111) Total 42.00 2,452,817 40.00 2,708,048 44.00 2,861,054                 2.00-    255,231       10.41

ACTION (Browse)        B               BROWSE KEY        ?               VARIANCE (1=Req-Pri,2=Req-Est,3=Rec-Pri)              1

F4-MENU       F6-FIRST BROWSE           F7-BACKWARD          F8-FORWARD        F9-REFRESH       F11-NEXT BUDGET UNIT F12-END


                                          BU72 Bargaining Unit Totals – Displays salaries
                                          grouped according to bargaining units.
BU72                               Bargaining Unit Totals                                         11-16-2000
Fiscal Year 2001           Budget Unit 227   Public Defender                                                       14:36:24
                           Fund    01        County General Fund

                                      Prior     Department     CAO
Bargaining Unit ................... Adopted     Curr.Yr.Est Curr.YR.Est          Requested Recommended            Approved
    ALL BARGAINING UNITS 2,447,647              2,389,460 2,389,460               2,702,008 2,855,014             2,855,014
D DEPUTY PUBDEFENDER 1,608,147                   1,583,326 1,583,326              1,806,984 1,806,984             1,806,984
F GENERAL SUPERVISORY                 60,181        60,203    60,203                 61,478     61,478                61,478
J GENERAL EMPLOYEES                  563,179      516,046    516,046                599,785    689,965               689,965
X MANAGEMENT                                                                                    62,826                62,826
Y EXEC MANAGEMENT                    216,140       229,885        229,885           233,761   233,761                233,761
    END OF BUDGET-UNIT


                All Bargaining Units Total                   2,447,647            2,389,460              2,389,460                 2,702,008
            2,855,014            2,855,014

           Action (Browse)         B            Browse Key           ?            Show New PERS Est (Y/N)          N

F4-MENU       F6-FIRST BROWSE           F7-BACKWARD          F8-FORWARD        F9-REFRESH       F11-NEXT BUDGET UNIT F12-END
SESSION




                        (11) Fixed Assets




 05/24/07                                                          VII-16
                                       BU59 Fixed Assets-Equipment and Capital Projects
                                       (132-column)
BU59                               Fixed Assets-Equipment and Capital Projects - Admin Analysts                                     11-17-2000
Fiscal Year 2001           Budget Unit 227 Public Defender                                                                            08:57:02
                                 Fund 001 County General Fund

Fixed Assets ...................................... ...Prior Adopted... .....Requested..... ....Recommended.... ......Approved.....
                                           Number ....Amount Number ....Amount Number ....Amount Number ....Amount
6890      EQUIPMENT                                                                              2.00   40,519        2.00     40,519
          Purchase two (2) new vehicles through Fleet                                            2.00   40,519        2.00     40,519
                          Management

            END OF RECORD TYPE



                                   Fixed Assets Total                                   2.00        40,519       2.00        40,519

ACTION (Browse,Change,Add) B                        BROWSE KEY              ?              SHOW DETAIL (Y,N,A-Add) A

 F4-MENU F6-FIRST BROWSE                   F7-BACKWARD F8-FORWARD F9-REFRESH F10-CHANGE F11-NEXT BUDGET
UNIT F12-END SESSION




                          (12) Expenditures

                                       BU69 Expenditure Budget Totals (132-column)

 BU69                               Expenditure Budget-Totals - Administrative Analysts                                     11-17-2000
 Fiscal Year 2001           Budget Unit 227   Public Defender                                                                  09:11:03
                            Fund 001          County General Fund

                                                  Prior      Department CAO
 Account ...........................            Adopted Curr.Yr.Est Curr.YR.Est     Requested Recommended    Approved
    FIXED ASSETS - EQUIPMENT                                                                        40,519      40,519
 6890 EQUIPMENT                                                                                      40,519     40,519
    SALARIES AND BEN.                          3,190,547 3,190,342       3,190,178 3,458,457     3,611,463   3,611,463
 6111 REGULAR EMPLOYEES                        2,452,817 2,395,243       2,395,243 2,708,048      2,861,054  2,861,054
 6112 TEMPORARY EMPLOYEES                          10,000     152,000      140,485     10,000        10,000     10,000
 6121 PERS                                       167,546      161,931      160,700   185,125        185,125    185,125
 6122 SOCIAL SECURITY                            188,405      171,793      173,080   210,035        210,035    210,035
 6133 MEDICAL INSURANCE                           151,663      71,314       71,314
 6134 LIFE INSURANCE                                 2,526       2,526       2,526      3,917          3,917      3,917
 6135 UNEMPLOYMENT INSURANCE                        3,478        3,478       3,478      3,743          3,743      3,743
 6138 LONG-TERM DISABILITY INS                      2,549        2,549       2,549      2,549         2,549       2,549
 6146 WORKERS COMPENSATION INS                     55,977      55,977       55,977     42,894        42,894      42,894
 6153 EMPLOYEE ASSISTANCE PROGRAM                                                          426           426        426
 6155 WELLNESS PLAN                                2,246         2,246       2,246       2,865         2,865       2,865
 6157 SPECIAL BENEFITS                           153,340        68,899      80,194     30,354         30,354      30,354
                     Expenditure Budget Total 3,539,258 3,547,229        3,638,406  3,918,465      4,142,156   4,142,156
                             Net Cost         3,474,258 3,480,229        3,571,406   3,918,465     4,071,156   4,071,156
 ACTION (Browse,Change,Add,Delete,Objects)                 B           BROWSE KEY   ?          SHOW DETAIL (Y,N) N
 F4-MENU F6-FIRST BROWSE F7-BACKWARD F8-FORWARD F9-REFRESH F10-CHANGE F11-NEXT BUDGET UNIT
 F12-END SESSION




 05/24/07                                                               VII-17
                                  BU61 Expenditure & Revenue-Variance (132-column)
BU61                             Expenditure and Revenue-Variance                                    11-17-2000
Fiscal Year 2001                 Budget Unit 227 Public Defender                                                  09:51:29
                                 Fund 001 County General Fund

                                    .....      Prior Adopted ......... Requested ....... Recommended ......... Variance............
Account ...........................       Number     Amount Number         Amount Number        Amount Number Amount Perrcent
  FIXED ASSETS - EQUIPMENT                                                                       40,519
6890 EQUIPMENT                                                                                   40,519
  SALARIES AND BENEFITS                             3,190,547             3,458,457           3,611,463             267,910 8.40
6111 REGULAR EMPLOYEES                    42.00     2,452,817 40.00 2,708,048 44.00 2,861,054             2.00-     255,231 10.41
6112 TEMPORARY EMPLOYEES                               10,000                10,000              10,000
6121 PERS                                             167,546               185,125            185,125                17,579 10.49
6122 SOCIAL SECURITY                                  188,405               210,035             210,035               21,630 11.48
6133 MEDICAL INSURANCE                                151,663                                                      151,663- 100.00-
6134 LIFE INSURANCE                                     2,526                 3,917                3,917               1,391 55.07
6135 UNEMPLOYMENT INSURANCE                             3,478                 3,743                3,743                265         7.62
6138 LONG-TERM DISABILITY INSURANCE                     2,549                 2,549                2,549
6146 WORKERS COMPENSATION INSURANCE55,977                                    42,894               42,894             13,083- 23.37-
6153 EMPLOYEE ASSISTANCE PROGRAM                                                426                  426                426 100.00
6155 WELLNESS PLAN                                      2,246                 2,865                2,865                619 27.56
     Expenditure Budget Total                       3,539,258            3,918,465             4,142,156           379,207 10.71
     Revenue Budget Total                              65,000                                     71,000             65,000- 100.00-
      Net Cost                                      3,474,258            3,918,465             4,071,156           444,207 12.79

 ACTION (Browse,Object)  B         BROWSE KEY      ?                            SHOW AUTH (Y,N)                   N             VARIANCE
(1=REQ-PRI,2=REQ-PRG,3=REQ-EST,4=REC-PRI,5=PRG-PRI) 1
 F4-MENU F6-FIRST




                       (13) Revenues

                                  BU67 Revenue Budget Forecast
BU67                                 Revenue Budget Forecast - Administrative Analysts                                        11-17-2000
Fiscal Year           2001            Budget Unit 227 Public Defender                                                         10:09:47
                                      Fund    001 County General Fund
                                                  Prior     Department       CAO
Account ...........................             Adopted Curr.Yr.Est Curr.Yr.Est.         Requested    Recommended            Approved
   INTERGOVERNMENTAL REVENUES                     5,000        8,000        8,000                       10,000                10,000
4799 OTHER STATE REIMBURSEMENTS 5,000                          8,000        8,000                       10,000                10,000
   CHARGES FOR CURRENT SERVICES 60,000                       59,000        59,000                       61,000                61,000
5277 DEFENSE OF JUVENILES                        20,000      10,000        10,000                       12,000                12,000
5278 DEFENSE OF ADULTS                           40,000      49,000        49,000                       49,000                49,000
                             END OF RECORD TYPE

              Revenue Budget Total    65,000    67,000    67,000              71,000     71,000
               Net Cost            3,474,258 3,480,229 3,571,406 3,918,465 4,071,156  4,071,156
       ACTION (Browse,Change,Add,Delete,Object) B BROWSE KEY? SHOW DETAIL (Y,N,A-Add)    N
F4-MENU F6-FIRST BROWSE F7-BACKWARD F8-FORWARD F9-REFRESH F10-CHANGE F11-NEXT BUDGET UNIT
F12-END SESSION




 05/24/07                                                       VII-18
                    (14) Informational

                             BU60 Job Classifications Lookup (132-column)
                             Please be aware that this list may not be the most current.
                             Refer to your personnel Analyst for the current salary
                             schedule on the Human Resources website for a current
                             listing.
BU60               Job Classifications and Annual Salaries lookup        11-17-2000 12:58:08
Code B Title               Step-1 Step-2 Step-3 Step-4 Step-5 Step-6
         80J21 J ACCOUNT CLERK                 22,928 24,195 25,522 26,924 28,409 29,829
             Account Clerk
         20B20 J ACCOUNTANT AUDITOR                   33,835 35,697 37,663 39,730 41,922 44,019
             Accountant Auditor
         80J30 J ACCOUNTING TECHNICIAN                 30,468 32,148 33,914 35,778 37,748 39,634
             Accounting Technician
         80J31 Z ACCOUNTING TECHNICIAN - CONFID 33,070 34,884 36,799 38,817 40,945 42,992
             Accounting Technician - Confidential
         80J80 F ACCOUNTS PAYABLE SUPERVISOR 39,899 42,087 44,408 46,848 49,427 51,898
             Accounts Payable Supervisor
         60D23 H ACTIVITIES DIRECTOR                24,324 25,657 27,069 28,556 30,127 31,633
             Activities Director
         14A01 X ADMIN ANALYST                   41,496 43,776 46,188 48,726 51,407 53,978
             Administrative Analyst
         52A89 X ADMIN NURSE/HOUSE SUPV                  71,508 75,442 79,587 83,968 88,583 93,011
             Admin Nurse/House Supervisor
         11A01 Y ADMIN OFFICER                 158,232         158,232        158,232
         ACTION B                         SRT       T           (T-Titl,C-Code) KEY          ?       BARG
UNIT



         F4-MENU      F6-FIRST BROWSE        F7-BACKWARD         F8-FORWARD        F12-END SESSION




05/24/07                                              VII-19
                                 BU65 Budget Accounts Lookup
BU65                  Budget Accounts Lookup              11-17-2000 13:19:58
Acct Title                 Acct Title
          TAXES                    4098 TRANSFERS TO HOMELESS TRUST
4011 CURRENT SECURED               4099 OTHER TAXES
4013 CURRENT UNSECURED                   LICENSES, PERMITS, FRANCHISES
4015 CURRENT SUPPLEMENTAL          4113 WEIGHTS & MEASURES REGISTRTN
4021 PRIOR SECURED REDEMPTIONS     4115 PESTICIDE USE REGISTRATION
4023 PRIOR SECURED DELINQUENT      4117 ENVIRONMENTAL HEALTH LICENSES
4031 PRIOR UNSECURED REDEMPTIONS 4119 DISPOSAL SITE LICENSES
4033 PRIOR UNSECURED DELINQUENT     4121 GARBAGE COMPANY LICENSES
4041 PRIOR SUPPLEMENTAL             4125 MOBILE HOME PARK OPERTNG PRMT
4051 COSTS ON DELINQUENT TAXES     4129 OTHER BUSINESS LICENSES
4053 PENALTIES ON DELINQUENT TAXES 4135 DOG LICENSES
4065 SALES AND USE TAX             4137 MARRIAGE LICENSES
4075 REAL PROPERTY TRANSFER TAX    4151 BUILDING PERMITS
4085 TRANSIENT OCCUPANCY TAX       4153 WATER WELL CONSTRUCTION PERMIT
4091 TIMBER YIELD TAX              4155 SEPTIC TANK PERMITS
4095 RACEHORSE TAX                  4156 SEWAGE TREATMENT & RECLAM FAC
4097 EMS TAX                       4162 ACUTE HAZARDOUS MTRLS REGISTR
SRT (T-Title,C-Code)    C      ACTION (Browse,Find,Show) B       KEY   ?

                                            SUMMARY TYPE
                                            RECORD TYPE

F4-MENU F6-FIRST BROWSE F7-BACKWARD F8-FORWARD F12-END




                                 BU77 FTE Summaries (132 COL) – Shows the number
                                 of full-time employees for each budget unit.
BU77                                        FTE Summaries                               11-17-2000
Fiscal Year           2001                                                                   13:26:07
                                                       Dept        CAO
                                              Prior   Curr Yr     Curr Yr
B.U.   Fund Title                           Adopted       Est       Est   Requested Recommended Approved Variance
100    001 Board of Supervisors             16.00     15.00       15.00     16.00    16.00   16.00      .00
105    001 County Administrative Office     26.00     26.00       26.00     27.00    27.00   27.00     1.00
106    001 General Services                  7.00     11.00        8.00     10.00    10.00   10.00     3.00
107    001 Fleet Management                 25.00     25.00       25.00     23.00    24.00   24.00     1.00-
108    001 Equal Opportunity Office          4.00      4.00        4.00      4.00     4.00    4.00      .00
110    001 Leadership Institute              7.00     8.00        8.00      12.00    10.00   10.00     3.00
111    001 Auditor-Controller               36.00     36.00       36.00     36.00    37.00   37.00     1.00
115    001 Revenue Division                 15.00     16.00       16.00     14.00    14.00   14.00     1.00-
117    001 Treasurer-Tax Collector          19.00     19.00       19.00     19.00    19.00   19.00      .00
118    001 Assessor                         49.00     45.19       45.19     49.00    49.00   49.00      .00
119    001 Purchasing                        6.00      6.00        6.00      6.00    11.00   11.00     5.00
121    001 County Counsel                   28.00     27.80       27.80     28.00    30.00   30.00     2.00
125    001 Human Resources                  20.00     22.00       22.00     20.00    20.00   20.00      .00
141    001 Elections                         7.00      7.00        7.00      7.00     7.00    7.00      .00
151    001 Telecommunications               20.00     20.00       20.00     23.00    25.00   25.00     5.00
152    001 Emergency Communications                   69.00       70.00     70.00    70.00   70.00     70.00      1.00
161    001 Facilities & Construction Mgmt   47.00     47.00       47.00     47.00    47.00   47.00      .00
165    010 Capital Projects Management       5.00      5.00       5.00       5.00     5.00    5.00      .00

Browse Start Key      ?         Summary (Y/N)         N           Summary Type (B/F)         B          Variance Type (1 Req-Pri,2 Rec-
Pri,3 App-Pri)        2         Show .00 (Y/N)        N

                      F4-MENU F6-FIRST BROWSE             F7-BACKWARD F8-FORWARD           F9-REFRESH     F12-END SESSION




 05/24/07                                                     VII-20
                               BU74 Net County Cost (132-column)

          BU74                                           Net, ,341
BU74                                      Net County Cost - Administrative Analysts                  11-17-2000
Fiscal Year         2001                                                                    13:32:03
                                                   Prior Adopted                        Recommended
                                          Expenditure Revenue        Net         Expenditure Revenue Net
B.U. Fund Title                             Budget       Budget County Cost       Budget        Budget County Cost
         100 001 Board of Supervisors       1,508,457      0     1,508,457       1,585,839          0     1,585,839
         101 001 Assessment Appeals Board 10,000           0         10,000          10,000          0       10,000
         102 001 Annual County Audit          106,150      0        106,150        106,150           0      106,150
         103 001 County Memberships            43,443      0          43,443         43,622         0        43,622
         104 001 Non-Program Revenue                0 93,554,900 93,554,900-          0     05,693,066 105,693,066-
         105 001 County Administrative Offic2,440,011 7,200        2,432,811     2,670,024        8,400 2,661,624
         106 001 General Services            480,869        0         480,869      697,645             0     697,645
         107 001 Fleet Management         1,939,59 1,734,406          205,190    2,104,646 1,624,893         479,753
         108 001 Equal Opportunity Office 355,756            0        355,756      364,606              0    364,606
         110 001 Leadership Institute      912,167 357,198            554,969    1,634,333        69,200 1,565,133
         111 001 Auditor-Controller      2,446,702 180,500          2,266,202    2,987,042       179,888 2,807,154
         115 001 Revenue Division        1,014,986     58,550         956,436       984,289       44,360 939,929
         117 001 Treasurer-Tax Collector 1,975,985 906,772          1,069,213     2,142,222      401,760 1,521,988
         Browse Start Key   ?          Summary (Y/N)         N          Summary Type (B/F)             B                                    Column-1 (1-6)
         1                            Column-2 (1-6)         5

              F4-MENU F6-FIRST BROWSE             F7-BACKWARD F8-FORWARD F9-REFRESH                          F12-END SESSION
       125 001 Human Resources                                          1,597,632             20,000                     1,577,632               1,752,960
-END SESSION


                               BU73 Summary-Financing & Requirements(132-
                               column)

BU73                         Summary of Available Financing and Financing Requirements                                  11-17-2000
Fiscal Year 2001     Budget Unit 227 Public Defender                                                                   14:32:44
                     Fund 001 County General Fund


                                            2000 ....................................     2001       ....................................
                                  Prior    Department         CAO
                                 Adopted Cur.Yr.Est Cur.Yr.Est               Requested Recommended        Approved Available Financing
Beginning Fund Balance          21,029,157 21,029,157 21,029,157            17,548,928 17,457,751         24,432,207
Revenue total                       65,000     67,000             67,000                      71,000          71,000
Cancellation of Reserves
           Subtotal    21,094,157 21,096,157 21,096,157           17,548,928     17,528,751      24,503,207
Financing Requirements
  Expenditures total              3,539,258 3,547,229   3,638,406             3,918,465     4,142,156       4,142,156
  Provisions for Reserves

                    Subtotal     3,539,258 3,547,229      3,638,406                      3,918,465     4,142,156                    4,142,156
      Available Fund Balance    17,554,899 17,548,928   17,457,751                      13,630,463    13,386,595                   20,361,051
Action (Show,Change) S          Next Fund ?         Fund Series Type 10

          F4-MENU F9-REFRESH F10-CHANGE F11-NEXT BUDGET UNIT                               F12 - END SESSION




 05/24/07                                                          VII-21
                               BU76 Multi Fund Summaries(132-column)
BU76                                   Multi Fund Summaries                          11-17-2000
Fiscal Year         2001                               Recommended                                  15:01:27

                                       Beginning Cancellation Revenue Available Expenditure Provisions          Financing
Fund                                  Fund Balance of Reserves   Budget Financing      Budget    for Reserves       Uses
091 Natividad Medical Center            47,663,629- 0                0     47,663,629-   51,504,349      0      51,504,349
690 Coordinated Trial Courts MoCo        1,266,009     0       15,653,253 16,919,262     15,462,298      0      15,462,298
                 Fund Series Total      46,397,620-    0       15,653,253 30,744,367-    66,966,647      0      66,966,647

Browse Start Key: Fund Series Type     01         Starting Fund      ?           Cycle (1-6)       5

                    F4-MENU F6-FIRST BROWSE         F7-BACKWARD F8-FORWARD             F9-REFRESH      F12-END    SESSION




                     (15) Leaving the System

                               Tired and want to quit for the day? Press F12 to leave the
                               system.

              C. ON-LINE ACCOUNTING SYSTEM (AFIN)

                 The on-line accounting system is an extensive network of screens
                 that are listed and briefly described at the end of this chapter. The
                 purpose of this section, however, is limited to providing you with
                 the ability to track expenditure and revenue detail.

                 The following will describe how to access some of these screens
                 and use them for tracking purposes.

                 1. Accessing the System

                 To get into this system, repeat the preliminary steps used to access
                 the on-line budget system:

                     • Activate the Rumba simulation software. When Rumba is
                       first activated, this screen appears:

                           Terminal ID = GW3NJE

                            Welcome to Monterey County Information Systems

                            Enter LETTER to select requested access




 05/24/07                                                VII-22
                         A. –Finance              (A18CICS2)

                               ====>        A


                  • Enter: The letter that will allow access to the County’s
                    finance system, usually “A,” followed by <R-CTRL>.

                  • This introductory screen will appear.




              Welcome to PROD FINANCE CICS...Please Strike ENTER to Signon...

                    HHHHH HHHH EEEEEEEE   LLLLLL     LLLLLL       22222222
                    HHH   HHH EEEEEEE     LLLL       LLLL        2222222222
                    HH    HH EE           LLL        LLL        222    222
                   HHHHHHHH EEEEE        LLL        LLL        222 222
                  HHHHHHHH EEEEE         LLL        LLL        222 222
                 HH   HHH EE            LLL        LLL        222   222 CI
                HHH   HHH EEEEEEEEEE    LLLLLLLLL LLLLLLLLL  2222222222 CS
              HHHH HHHH EEEEEEEEEEEE LLLLLLLLLLL LLLLLLLLLLL CICS23(TOR)
              2



           • Enter: <PAUSE> to clear the screen.

             • A blank screen will appear.

At this point you will enter a different code and follow different procedures
to access and use the on-line accounting system

Enter: F1TC followed by <R-CTRL> and the following will appear:




05/24/07                                             VII-23
ACTION: H              SCREEN: AFS1     USERID:                        11/20/00 12:05:19 PM

 AAAAAA          DDDDDD VV   VV         AAAAAA     NN    NN TTTTTTTT AAAAAA       GGGGG        EEEEEE
AA    AA         DD  DD VV VV          AA    AA    NNN NN      TT    AA   AA      GG GG        EE
AA    AA         DD  DD VV VV          AA    AA    NNNN NN    TT    AA    AA      GG          EE
AAAAAAAA         DD   DD VV VV         AAAAAAAA    NN NN NN   TT    AAAAAAAA      GG GGGG     EEEEEE
AA     AA        DD   DD VV VV         AA     AA   NN NNNN    TT    AA    AA      GG GG       EE
AA     AA        DDDDDD   V            AA     AA   NN NNN     TT    AA     AA     GGGGG       EEEEEE

FFFFFFFF    IIIIIIII   NN    NN        AAAAAA     NN    NN CCCCCCC IIIIIIII  AAAAAA       LL TM
FF             II      NNN   NN       AA    AA    NNN NN CC          II     AA    AA      LL
FFFFFF         II      NNNN NN        AA    AA    NNNN NN CC        II      AA    AA      LL
FF             II      NN NN NN       AAAAAAAA    NN NN NN CC        II     AAAAAAAA      LL
FF             II      NN NNNN        AA     AA   NN NNNN CC          II    AA     AA      LL
FF          IIIIIIII   NN NNN         AA     AA   NN NNN CCCCCCC IIIIIIII AA       AA      LLLLLLLL

                RELEASE         2.0

        PLEASE ENTER YOUR USERID ABOVE TO BEGIN.
      TYPE AN X NEXT TO THE OPTION YOU WISH TO PERFORM:
           (           ) MAIN - MAIN MENU
           (           ) GMSS - GENERAL MESSAGES
           (           ) AMSS - AGENCY MESSAGES




                2. Action Codes

                       Before proceeding further we need to discuss the accounting
                       system’s action codes that will allow you to navigating the
                       system. They are:

                       N, or New Action. This action code allows you to move from
                       one screen or table to another. After changing the action code
                       to “N,” enter the 4-character code of the new screen you want
                       in the “SCREEN” field. For example, if you are in Screen
                       OLGL and want to move to Screen ESUM, change the action
                       to “N” and type ESUM in the “SCREEN” field.

                       L, or Leaf. This action code permits you to move from one
                       screen to another in default order.

                       R, or Refill. By entering R in the action field you will be able
                       to get an additional screen of data simply by hitting <R-
                       CTRL>.S, or Seek. This allows you to seek, search, or scan
                       within the screen you are in. For example, if you are in screen
                       OLGL and want to go from Account 6111, Regular Salaries, to

05/24/07                                             VII-24
           Account 6201, Postage, type S in Action and 6201 in
           OBJ/REV=.

              •   G, or Get
              •   S, or Seek

              •   A, or Add

              •   C, or Change

              •   D, or Delete

              •   P, or Pause

              •   M, or Message

              •   <, or go back to the previous screen

              •   E, or End. To end a session do the following:

              •   Enter “E” in the action field;

              •   Hit <R-CTRL>

              •   A blank screen will appear;

              •   Type 8888 logoff;

              •   Hit <R-CTRL>

              •   The screen will briefly signify “SIGNOFF IS
                  COMPLETE” and then the original “Welcome to
                  Monterey County…” screen will appear.


           Now let’s go back to the introductory screen:




05/24/07                          VII-25
ACTION: N              SCREEN: OLGL     USERID:                         11/20/00 12:05:19 PM

 AAAAAA          DDDDDD VV   VV         AAAAAA     NN    NN TTTTTTTT AAAAAA        GGGGG        EEEEEE
AA    AA         DD  DD VV VV          AA    AA    NNN NN      TT    AA   AA       GG GG        EE
AA    AA         DD  DD VV VV          AA    AA    NNNN NN    TT    AA    AA       GG          EE
AAAAAAAA         DD   DD VV VV         AAAAAAAA    NN NN NN   TT    AAAAAAAA       GG GGGG     EEEEEE
AA     AA        DD   DD VV VV         AA     AA   NN NNNN    TT    AA    AA       GG GG       EE
AA     AA        DDDDDD   V            AA     AA   NN NNN     TT    AA     AA      GGGGG       EEEEEE

FFFFFFFF    IIIIIIII   NN    NN        AAAAAA     NN    NN CCCCCCC IIIIIIII  AAAAAA        LL TM
FF             II      NNN   NN       AA    AA    NNN NN CC          II     AA    AA       LL
FFFFFF         II      NNNN NN        AA    AA    NNNN NN CC        II      AA    AA       LL
FF             II      NN NN NN       AAAAAAAA    NN NN NN CC        II     AAAAAAAA       LL
FF             II      NN NNNN        AA     AA   NN NNNN CC          II    AA     AA       LL
FF          IIIIIIII   NN NNN         AA     AA   NN NNN CCCCCCC IIIIIIII AA       AA       LLLLLLLL

                RELEASE        2.0

         PLEASE ENTER YOUR USERID ABOVE TO BEGIN.
       TYPE AN X NEXT TO THE OPTION YOU WISH TO PERFORM:
            (           ) MAIN - MAIN MENU
            (           ) GMSS - GENERAL MESSAGES
            (           ) AMSS - AGENCY MESSAGES




                       To go to a particular screen, do the following:
                            • Change the action code to “N”;

                              • Enter the code for the screen you want, and. We have
                                typed in the code “OLGL” the code for the on-line
                                general ledger;

                              • Type in your user identification.             9



                              • Press <R-CTRL>.

                       The following screen will appear:




9
  A quicker way to get to a particular screen is to type the screen code immediately after entering “F1TC”
on the blank screen. A blank space must separate the two. For example, if you want to go immediately to
the on-line general ledger (OLGL) type: “F1TC OLGL.”


05/24/07                                             VII-26
                     ACTION: N                SCREEN: OLGL            USERID: XXXX                   08/02/00 03:08:29 PM

ONLINE GENERAL LEDGER INQUIRY (1 OF 2)

 FY= 01                          FUND= 001                            AGENCY= 227            ORG= xxxx
      ACTV=
      FUNC=                      OBJ/REV= 6111                        BS ACCT=               AT=              SUB-ORG=

      SUB-OBJ/SUB-REV=                                               JOB NUMBER=                     REPT CAT=
               ---------------------------------------------------------------------------
TRANS DATE FM TRANSACTION ID VENDOR NAME DESCR/VI
========== == ================== ----------- -------- ------------
                                AMOUNT
                                --------------
      01-


        02-



                                 To navigate within this screen, make the following entries to
                                 this page:

                                            • Action: S
                                            • Screen: OLGL
                                            • User ID: Obtain from Auditor-Controller
                                            • FY: 01
                                            • Fund: 001
                                            • Agency: Budget unit number
                                            • Org: Budget unit number followed by zero.
                                            • OBJ/REV= Type in the Account you wish to review.
                                              In the example above we are going to review Account
                                              6111, Salaries.
                                            • AT, or Account Type: 22.10
                                            • Hit <R-CTRL>




       10
            If you are unsure of the account type, you can access the ACCT (Account Type) table.


       05/24/07                                                             VII-27
                       The following screen appears:


    ACTION:               R            SCREEN: OLGL               USERID: PERS                                      11/13/00
            04:16:26 PM
    ACTION: R SCREEN: OLGL USERID:                                                      11/13/00 04: 16:26 PM
    ONLINE                GENERAL                    LEDGER                     INQUIRY               ( 1 of       2)
            FY=           01              FUND= 001               AGENCY= 227               ORG=                    ACTV=
    FUNC=                 OBJ/REV= 6111              BS ACCT=                   AT=         22        SUB-ORG=
            SUB-OBJ/SUB-REV=                                                    JOB NUMBER=
            REPT CAT=
            ---------------------------------------------------------------------------
            TRANS DATE FM TRANSACTION ID                          VENDOR                    NAME      DESCR/VI
            ========== == ================== ----------- -------- ------------
                                                                                                      AMOUNT
                                                                                                      --------------
          01- 00 08 18           02            JV PR 08/11                                            105,154.14


              02- 00 08 04        02            JV PR 07/28                                           109,018.64


              03- 00 07     21     01           JV PR 07/14                                           102,759.18


              04-


              04-*L009 HEADER CHANGE




                       The first entry shows that on Friday, August 18, 2000, salaries
                       in the sum of $105,154.14 were paid.
                       If you want to move from this screen to other screens in
                       Account 6111, hit R followed by <R-CTRL>.

                       Keep doing this and you will see all entries in Account 6111
                       and eventually come to the ending balance for the Account.

                       IF you keep pressing <R-CTRL> while in R you will come to
                       the next account, Account 6112.




05/24/07                                                          VII-28
                              Basic Screens
          Name                Symbol             Description
1. Account Types              ACCT Lists the different kinds of accounts
                                       such as, assets, liabilities, etc.
2. Agency Index               AGCY Lists all departments and heads
3. Balance Sheet Acct Index   BACC
4. Fund Agency                FAGY
5. Fund Index                 FUND Lists the various funds, Eg. General
                                       fund
6. Object Index               OBJT Lists the various budget categories.
                                       Eg. Regular employees, PERS, etc.
7. Organization Index         ORGN Similar to agency index.
8. Organizational Detail      ORG2
9. Revenue Source Index       RSRC Revenue by source
10. Reporting Category        RPTG

                              Budget Screens
Name                          Symbol Description
1. Appropriations Inquiry     APP2
2. Approp. Summary Inquiry    ASUM
3. Expense Budget Sum Req     ESUM
4. Expense Budget Index       EXPB Shows the various budget
                                     categories for a department.
                                     Eg.6111, Regular employees.
5. Expense Budget Inquiry     EXP2
6. Revenue Budget Index       REVB
7. Revenue Budget Inquiry     REV2
8. Revenue Budget Sum.Inq.    RSUM




05/24/07                          VII-29
                         Accounting Screens
 Name                  Symbol               Description
On-line General Ledger OLGL
Warrant Reconciliation WREC               Status of warrants.


           •   Budget –
           •   Accounting –
           •   Vendor –
           •   Open Payment –
           •   Document History –
           •   Open Purchase Order Inquiry




05/24/07                         VII-30
            The most important screens for that purpose include the
            following:

Name                        Code
On-line General Ledger      OLGL.
Appropriations Inquiry      APP2
Approp.Summary Inq.         ASUM
Expense Budget Sum.Inq.     ESUM
Expense Budget Index        EXPD
Expense Budget Inquiry      EXP2
Revenue Budget Index        REVB
Revenue Budget Inquiry      REV2




05/24/07                          VII-31
Budget Preparation System – Benefit Calculations         Attachment D
01-10-2007                                               Updated for BFY 2008

Attachment D Updated for Budget Preparation Year 2008
The following is the structure of the Budget Preparation System from an
 accounting perspective for the Salaries and Benefits accounts:
    6111 REGULAR EMPLOYEES
         Job Classifications             (computer forecasted)
         Comments                        (user may provide)
         Salary Savings                  (user must provide)
         Pay Differentials               (computer forecasted)
         Standby Pay                     (computer forecasted)
         Termination Benefits            (user must provide)
    6112 TEMPORARY EMPLOYEES             (user must provide)
    6113 EMERGENCY OVERTIME              (user must provide)
    6121 PERS                            (computer forecasted and adjusted)
    6122 SOCIAL SECURITY                 (computer forecasted and adjusted)
    6133 MEDICAL INSURANCE               (computer forecasted and adjusted)
    6134 LIFE INSURANCE                  (computer forecasted and adjusted)
    6135 UNEMPLOYMENT INSURANCE          (provided by Risk Management)
    6136 FLEX CO PAID INSURANCE-PRETAX   (computer forecasted and adjusted)
    6138 LONG-TERM DISABILITY INSURANCE (provided by Risk Management)
    6146 WORKERS COMPENSATION INSURANCE (provided by Risk Management)
    6153 EMPLOYEE ASSISTANCE PROGRAM     (provided by Risk Management)
    6155 WELLNESS PLAN                   (provided by Risk Management)
    6157 SPECIAL BENEFITS
        -001 HEALTH STIPEND              (computer forecasted and adjusted)
        -002 EMPLOYEE PHYSICALS          (user must provide)
        -003 EMPLOYEE EXPENSE ALLOWANCE (computer forecasted and adjusted)
        -004 MEMBERSHIP AND ORGANIZATIONS(computer forecasted and adjusted)
        -005 PROFESSIONAL DUES           (computer forecasted and adjusted)
        -006 PROFESSIONAL DEVELOPMENT    (computer forecasted and adjusted)
        -007 ABO COSTS                   (computer forecasted initially)
    6158 FLEX-BENEFIT PLAN POST-TAX      (computer forecasted and adjusted)

 The following employee benefits are adjusted when changes are made at the job
 classification level:
    6121 PERS
    6122 SOCIAL SECURITY
    6133 MEDICAL INSURANCE
    6134 LIFE INSURANCE
    6136 FLEX-BENEFIT PLAN PRE-TAX
    6157 SPECIAL BENEFITS
        -001 HEALTH STIPEND
        -003 EMPLOYEE EXPENSE ALLOWANCE
        -004 MEMBERSHIP AND ORGANIZATIONS
        -005 PROFESSIONAL DUES
        -006 PROFESSIONAL DEVELOPMENT
    6158 FLEX-BENEFIT PLAN CONTRIBUTION (POST-TAX)

 The following employee benefits are adjusted when changes are made at the
 salary adjustments level. The rates used are determined without job
 classification and bargaining unit information and may not be representative of
 the best rates to use.
    Salary Savings        6122 SOCIAL SECURITY
    Pay Differentials     6122 SOCIAL SECURITY and 6121 PERS
    Standby Pay           6122 SOCIAL SECURITY
    Termination Benefits 6122 SOCIAL SECURITY




                                           Page 1 of 9
Budget Preparation System – Benefit Calculations                     Attachment D
01-10-2007                                                           Updated for BFY 2008


 The following employee benefits are adjusted when changes are made at the
 account level. The rates used are determined without job classification and
 bargaining unit information and may not be representative of the best rates to
 use.
    6112 TEMPORARY EMPLOYEES 6122 SOCIAL SECURITY
    6113 EMERGENCY OVERTIME   6122 SOCIAL SECURITY


-------------------------------------------------------------------------
P.E.R.S. Rates

Selection Rule                                           Effective Date            Rate

 Budget Unit = 930                                          07-01-2004         .12363
                                                            07-01-2005         .16410
                                                            07-01-2006         .16727
                                                            07-01-2007         .16679


 Barg Unit = 'A' OR 'B' OR 'C'
 Or                                                        07-01-2005          .38763
 PSN-Class-Code = 10B05 or                                 07-01-2006          .32419
   12A10 or 12A13                                          07-01-2007          .33031
 Employees pay 9% PERS, 7% added to pay                    12-01-2007          .26031

 Barg Unit = ‘M’ or ‘N’ or
 PSN-Class-Code = 11A06 or 12C35 or                        07-01-2005          .38763
                  60F84 or 60F85                           07-01-2006          .32419
 ‘L’ is 60F84, 60F85                                       07-01-2007          .33031



 Barg Unit = 'R'                                           07-01-2005          0


 Barg Unit = 'U'                                           07-01-2005          0


 All Others                                                 07-01-2006         .16716
                                                            07-01-2007         .16900


NOTE: The rates shown are the total of County Share PERS Required and County
Share per MOU.
The exact calculation for PERS requires that the PERS eligible pay be
reduced by $61 per pay period per person for those that have social security
(those that are not Safety and not Water Resources). And this adjustment is
applied to the County Share per MOU only. There are 26.0 pay periods in fiscal
year 2006-2007 and 26.1 pay periods in fiscal year 2007-2008. The job
classification programs do not do this, and only use the rate to adjust PERS.




                                           Page 2 of 9
Budget Preparation System – Benefit Calculations                      Attachment D
01-10-2007                                                            Updated for BFY 2008


Social Security Rates

 Selection Rule                                          Effective Date     Rate


 Budget Unit = 930                                       01-01-2005         .0145



 Barg Unit = 'A' or 'B' or 'C' or                        01-01-2005         .0145
            ‘M’ or ‘N’ or
 PSN-Class-Code = 10B05 or 11A06 or
   12A10 or 12A13 or 12C35 or
   60F84 or 60F85
 ‘L’ is 60F84, 60F85

 Barg Unit = 'R'                                         01-01-2005         .0765




 All Others                                              01-01-2005         .0765




 Note: The benefit calculation program does use caps when calculating
 Social Security amounts. Social Security wage base is $97,500 for 2007
 calendar year. Because our budget is forecasted for a fiscal year, the wage
 base for a calendar year was estimated.




                                           Page 3 of 9
Budget Preparation System – Benefit Calculations                                       Attachment D
01-10-2007                                                                             Updated for BFY 2008

Medical Insurance and Health Stipend, and Flex-Benefit Plan Contribution

                                                                                                  Health
     Selection Rule                                    Effective Date         Medical Ins        Stipend

     A or B                                            06-01-2005               11924.40               0
                                                       01-01-2007               13370.76               0
         C                                             06-01-2005               11712.48               0
                                                       01-01-2007               13158.84               0

           Flex-benefit assumption: (non-elective benefits for medical, dental and
           vision + Elective Benefits at Family Coverage) * 12 = annualized county
           cost. SEE BARGAINING UNIT AVERAGE FOR NEW/VACANT FLEX-BENEFIT ASSUMPTION.

                                                                          Monthly Flex-Benefit (6136)
Selection Rule                                Effective Date            _Emp      Emp + 1    Emp + Fam
Barg Unit = 'D' or 'E' or                      01-01-2006               832.26      938.46      1037.18
    'O' or 'X' or 'Y'                          01-01-2007               886.18     1046.28      1178.50
      or ‘L’                                   01-01-2008               902.38     1062.48      1194.70

Barg Unit = ‘V’ or ‘F’                         01-01-2006               565.19            823.81           1037.18
   PSN Class Code1 = 80J98                     01-01-2007               582.72            931.63           1178.50
                   or 80E99                    01-01-2008               598.92            947.83           1194.70

Barg Unit = ‘N’                                01-01-2006               603.99            824.19           1036.91
                                               01-01-2007               657.91            932.01           1178.23
                                               01-01-2008               674.11            948.21           1194.43

Barg Unit = 'R'                                01-01-2006               595.19            823.81           1037.18
                                               01-01-2007               612.72            931.63           1178.50
                                               01-01-2008               628.92            947.83           1194.70

Barg Unit = 'A' or 'B'                         01-01-2006               463.99            769.19            981.91
                                               01-01-2007               517.91            877.01           1123.23
                                               01-01-2008               534.11            893.21           1139.43

Barg Unit = 'K'                                01-01-2006               464.20            823.81           1037.18
                                               01-01-2007               518.12            931.63           1178.50
                                               01-01-2008               534.32            947.83           1194.70

Barg Unit = ‘J’ or ‘P’ or ‘Q’
      or ‘H’ and (‘Z’ and     01-01-2006                                464.20            823.81           1037.18
  PSN Class Code not2 =       01-01-2007                                518.12            931.63           1178.50
      80J98 and 80E99)        01-01-2008                                534.32            947.83           1194.70

Barg Unit = 'M'                                01-01-2006               463.99            824.19           1036.91
                                               01-01-2007               517.91            932.01           1178.23
                                               01-01-2008               534.11            948.21           1194.43

Barg Unit = 'C'                                01-01-2006               854.38          1013.17            1156.44
                                               01-01-2007               871.91          1032.01            1177.23
                                               01-01-2008               888.11          1048.21            1193.43

Barg Unit = 'U'                                12-01-2005                    .00

1
    Include all ZF employees. PSN Class Codes listed are the current positions under bargaining unit ZF.
2
    Exclude all ZF employees. PSN Class Codes listed are the current positions under bargaining unit ZF.


                                                 Page 4 of 9
Budget Preparation System – Benefit Calculations                        Attachment D
01-10-2007                                                              Updated for BFY 2008




FLEX-BENEFIT ASSUMPTION for VACANCIES: (bargaining unit average = estimated
total elective benefits and non-elective benefits for medical, dental and vision
for all employees in that bargaining unit divided by the number of employees)

                Effective               Flex-Benefits (6136)
Selection       Date                    Monthly      Annual

        A       01-01-2007             683.32             8199.84 (Med Ins forecasted)
                01-01-2008             699.52             8394.24
        B       01-01-2007             615.85             7390.16 (Med Ins forecasted)
                01-01-2008             632.05             7584.56
        C       01-01-2007             910.08            10920.90
                01-01-2008             926.28            11115.30
        D       01-01-2007            1021.59            12259.05
                01-01-2008            1037.79            12453.45
        E       01-01-2007             943.85            11326.22
                01-01-2008             960.05            11520.62
        F       01-01-2007             774.42             9293.07
                01-01-2008             790.62             9487.47
        H       01-01-2007             791.12             9493.39
                01-01-2008             807.32             9687.79
        J       01-01-2007             772.18             9266.11
                01-01-2008             788.38             9460.51
        K       01-01-2007             739.77             8877.27
                01-01-2008             755.97             9071.67
        L       01-01-2007             951.00            11411.96
                01-01-2008             967.20            11606.36
        M       01-01-2007             811.84             9742.04
                01-01-2008             828.04             9936.44
        N       01-01-2007             864.90            10378.84
                01-01-2008             881.10            10573.24
        O       01-01-2007            1090.35            13084.24
                01-01-2008            1106.55            13278.64
        P       01-01-2007             518.12             6217.44
                01-01-2008             534.32             6411.84
        Q       01-01-2007             862.37            10348.42
                01-01-2008             878.57            10542.82
        R       01-01-2007             745.11             8941.35
                01-01-2008             761.31             9135.75
        V       01-01-2007             771.66             9259.90
                01-01-2008             787.86             9454.30
        X       01-01-2007             961.98            11543.76
                01-01-2008             978.18            11738.16
        Y       01-01-2007            1012.53            12150.35
                01-01-2008            1028.73            12344.75
        Z       01-01-2007             776.42             9316.99
                01-01-2008             792.62             9511.39




                                           Page 5 of 9
Budget Preparation System – Benefit Calculations                    Attachment D
01-10-2007                                                          Updated for BFY 2008


Alternative Benefit Option (ABO)                   Effective    Employee           Dependent
Selection Rule                                     Date          Amount              Amount

Barg Unit = ‘A’ or ‘B’                             01-01-2005   263.00               145.00
                                                   01-01-2006   263.00               145.00

Barg Unit = ‘C’ or ‘D’ or ‘E’ or                   01-01-2005   263.00               424.00
Barg Unit = ‘X’ or ‘O’ or ‘Y’ or                   01-01-2006   263.00               424.00
            ‘L’

Barg Unit = ‘F’ or ‘ZF’ or ‘V’                     01-01-2005   310.00               248.00
                                                   01-01-2006   310.00               248.00

Barg Unit = ‘H’, ‘J’, ‘P’, ‘ZJ’ or                 01-01-2005   310.00               248.00
            ‘Q’                                    01-01-2006   310.00               248.00

Barg Unit = ‘K’                                    01-01-2005   320.00               258.00
                                                   01-01-2006   320.00               258.00

Barg Unit = ‘M’                                    01-01-2005   263.00               200.00
                                                   01-01-2006   263.00               200.00

Barg Unit = ‘N’                                    01-01-2005   263.00               210.00
                                                   01-01-2006   263.00               210.00
                                                   10-06-2006   263.00               200.00

Barg Unit = ‘R’                                    01-01-2005   263.00               240.00
                                                   01-01-2006   263.00               240.00




                                           Page 6 of 9
Budget Preparation System – Benefit Calculations                    Attachment D
01-10-2007                                                          Updated for BFY 2008


Life Insurance                                     Effective
Selection Rule                                     Date         Amount

 Barg Unit = A, B, M, N, R                         03-01-2002    27.60

 Barg Unit = F, H, J, P, Z, Q, V                   03-01-2002   27.60
                                                   01-01-2007   55.20

 Barg Unit = K                                     01-01-2006    55.20

 Barg Unit = A, B and NO dependent                 03-01-2005   96.60
                      Medical ins

 Barg Unit = C, D, E, O, X, Y                      03-01-2004   138.00

 Barg Unit = L                                     10-01-2005   138.00




                                           Page 7 of 9
Budget Preparation System – Benefit Calculations                                    Attachment D
01-10-2007                                                                          Updated for BFY 2008


                                PROFESSIONAL,
                                 ASSOCIATION/
                                ORGANIZATION                                     PROFESSIONAL        PROFESSIONAL
 SELECTION       EFFECTIVE       (MEMBERSHIP         PROFESSIONAL (BAR)          DEVELOPMENT           EXPENSE
   RULE            DATE             COST)                  DUES                    STIPEND            ALLOWANCE
                                  6157 (LK)                  6157                   6157 (LK)          6157 (LI)
 Y Elected
 Officials
 except
 10B04               1/1/2007           $400/yr                             0                   0       $262.50/mo
 10B04               1/1/2007           $400/yr                       $557/yr                   0       $262.50/mo
 Y Dept.
 Heads               1/1/2007           $400/yr                             0              $54.17        $54.17/mo
 O                   1/1/2007                 0*                            0              $54.17        $54.17/mo

                                                                                 One-time $1,000
 Y Asst.                                                                            - educational
 Dept. Heads                                                                       achievements
 or X                1/1/2007           $400/yr                             0         (not auto)**       $45.84/mo
 L                   1/1/2007           $400/yr                             0                   0        $45.84/mo
 39B20,
 39B21,
 39B22,
 39B23,
 39B25               1/1/2007           $400/yr                       $557/yr                   0        $45.84/mo
 11A04,
 11A18,
 12A04,
 12C11,
 12C38               1/1/2007           $400/yr                       $557/yr                   0        $54.17/mo

                                                                                           Up to
                                                                                     $400/course
 D                  5/15/2002           $100/yr                       $557/yr    (reimbursement)             $75/qtr

                                                                                           Up to
                                                                                     $400/course
 E                  5/15/2002           $100/yr                       $557/yr    (reimbursement)             $75/qtr

                                                                                     $210/ mo to
                                                                                   offset medical
 M&N                 7/1/2007                  0                            0           ins. costs                 0

 H                   4/5/2002                  0                            0    Up to $100** CY                   0
 R                   7/1/2002                  0      $1,264/year - reimbursed           $240/mo                   0
 F, ZF, J, ZJ,
 P Q, V              7/1/2002                  0                            0          $100/year                   0
 C                   7/1/2002                  0                            0                   0           $25/mo
 K                   7/1/2002                  0        $750 maximum/lifetime                   0                  0
 XL                  1/1/2007           $400/yr                             0                   0        $45.84/mo
Reimbursement and non-automatic payments are forecasted as $0

Dept Heads= 14B25, 10B02, 11A01, 12E15, 11B01, 10B04,
 11A20, 54B93, 11A09, 11A21, 10B05, 10B06, 60U20, 11A18.




                                              Page 8 of 9
Budget Preparation System – Benefit Calculations         Attachment D
01-10-2007                                               Updated for BFY 2008

Other

Differential Pay includes the following:

        DOE       Description

        GA    SHIFT PAY - PM
        GB    SHIFT PAY - AM
        GH    COMM BREAK PAY
        HA    FIVE PERCENT PREMIUM
        HD    SKILLED NURSING
        HE    COUNTY PREMIUM PAY
        HF    SENIOR DEPUTY       COUNTY COUNSEL
        HH    10 PERCENT TEMP PAY
        HK    2 1/2 PERCENT PREMIUM
        HL    2 PERCENT PREMIUM BACHELOR
        HM    FIVE PERCENT PREMIUM
        HN    5 PERCENT PREMIUM INTAKE EW
        HO    10 PERCENT PREMIUM
        HQ    CHARGE PAY
        HR    FLOAT PAY
        HU    5 PERCENT PREMIUM
        IA    STANDBY PAY
        IB    ATTORNEY ON CALL
        JA    BILINGUAL PAY
        JB    LONGEVITY STIPEND
        JD    LONGEVITY STIPEND (PERFORMANCE)
        JE    CERTIFCATION PAY
        JF    COMPETENCY DIFF
        JG    EDUCATIONAL DIFF
        JH    POST PAY
        JJ    BOMB SQUAD
        JK    CHARGE PAY
        JL    HOSTAGE NEGOTIATION TEAM (HNT)
        JM    C EMERGENCY RESPONSE TEAM (CERT)
        JN    GANG TASK FORCE (GTF)
        JP    TRAINING OFFICER
        JQ    CANINE UNIT
        JR    INVESTIGATOR
        JS    SWAT TEAM
        LA    UNIFORM ALLOWANCE
        LD    UNIFORM ALLOWANCE - Telecomm




                                           Page 9 of 9
                                   MONTEREY COUNTY - EMPLOYEE GROUP SALARY ADJUSTMENTS
                                                       BY FISCAL YEAR

UNIT                                   YEAR 05/06     %          YEAR 06/07            %          YEAR 07/08            %
                                                                  7/8/2006             2.2    11/24/2007 (414 Plan)     7.0
General Safety (A)                      8/6/2005     2.2      7/8/2006 (Step 7)        5.0       7/7/2007 (Cola)        3.0
                                                                                              11/24/2007 (414 Plan)     7.0
                                                                  7/8/2006             2.2       7/7/2007 (Cola)        3.0
Supervising Safety (B)                  8/6/2005     2.2      7/8/2006 (Step 7)        5.0      7/7/2007 (Parity)       2.5
                                                                                              11/24/2007 (414 Plan)     7.0
                                                                   7/8/2006            2.2       7/7/2007 (Cola)        3.0
Management Safety (C )                  8/6/2005     2.2      7/8/2006 (Step 7)        5.0      7/7/2007 (Parity)      2.75
                                                                  7/22/2006            2.0
Public Defenders (D)                    10/1/2005    3.0      8/5/2006 (Step 7)        5.0
                                                                  7/22/2006            2.0
Prosecutors (E)                         10/1/2005    3.0      8/5/2006 (Step 7)        5.0
                                                                  7/22/2006            2.2
                                                              8/5/2006 (Step 7)        5.0          7/7/2007           3.5
Supervisory (F)                         10/1/2005    3.0     8/2006 (Parity I & II)    1-3     7/7/2007 (Parity III)   1-3
                                                                  7/22/2006            2.2
                                                              8/5/2006 (Step 7)        5.0          7/7/2007           3.5
General (J) (P) (Z)                     10/1/2005    3.0     8/2006 (Parity I & II)    1-3     7/7/2007 (Parity III)   1-3
                                                                  7/22/2006            2.2
                                                              8/5/2006 (Step 7)        5.0          7/7/2007           3.5
Health (H)                              10/1/2005    3.0     8/2006 (Parity I & II)    1-3     7/7/2007 (Parity III)   1-3
Social Services (K)                      7/9/2005    3.0                               2.2
Probation Managers (L)                   8/6/2005    2.2
                                                                    7/8/2006            2.0
Probation /Juv Officers (M)             8/6/2005     2.2       1/6/2007 (Step 7)        5.0         7/7/2007           3.0
                                                                    7/8/2006            2.0
Supervisors Prob/Juv (N)                8/6/2005     2.2       1/6/2007 (Step 7)        5.0         7/7/2007           3.0
                                                                   7/22/2006           1.03
                                                                    6/24/06            4.98
Board of Supervisors (O)                 9/3/2005    3.7            12/23/06            8.5
Park Rangers Supv (Q)                   10/1/2005    3.0            7/8/2006            4.0         7/7/2007           4.0
Park Rangers (V)                        10/1/2005    3.0            7/8/2006            4.0         7/7/2007           4.0
Resident Physicians (R )                 7/9/2005    3.0           7/22/2006            2.2
                                                                   7/22/2006            2.2
Management and Exec Mgmt (X) (Y)        10/1/2005    3.0    8/5/2006 (Step 7 for X)     5.0
                                                           12/23/2006 (Step 7 for Y)    5.0
Monterey County Bi-Weekly Pay Schedule

                                                                        Deductions
                                                        Credit Union
                                                                                   LTD
    Payroll Period                                      Employee Associations
                            Warrants         Period     Charitable Contributions
                                                                                   Health Insurance
                                                                                   Credit Union
Beginning     Ending         Issued          Number     Supp. Life Insurance
12-27-2003     01-09-2004    01-16-2004          0402                                      XX

01-10-2004     01-23-2004    01-30-2004          0403     NO DEDUCTIONS

01-24-2004     02-06-2004    02-13-2004          0404             XX

02-07-2004     02-20-2004    02-27-2004          0405                                      XX

02-21-2004     03-05-2004    03-12-2004          0406             XX

03-06-2004     03-19-2004    03-26-2004          0407                                      XX

03-20-2004     04-02-2004    04-09-2004          0408             XX

04-03-2004     04-16-2004    04-23-2004          0409                                      XX

04-17-2004     04-30-2004    05-07-2004          0410             XX

05-01-2004     05-14-2004    05-21-2004          0411                                      XX

05-15-2004     05-28-2004    06-04-2004          0412             XX

05-29-2004     06-11-2004    06-18-2004          0413                                      XX

06-12-2004     06-25-2004    07-02-2004          0414             XX

06-26-2004     07-09-2004    07-16-2004          0415                                      XX

07-10-2004     07-23-2004    07-30-2004          0416     NO DEDUCTIONS

07-24-2004     08-06-2004    08-13-2004          0417             XX

08-07-2004     08-20-2004    08-27-2004          0418                                      XX

08-21-2004     09-03-2004    09-10-2004          0419             XX

09-04-2004     09-17-2004    09-24-2004          0420                                      XX

09-18-2004     10-01-2004    10-08-2004          0421             XX

10-02-2004     10-15-2004    10-22-2004          0422                                      XX

10-16-2004     10-29-2004    11-05-2004          0423             XX

10-30-2004     11-12-2004    11-19-2004          0424                                      XX

11-13-2004     11-26-2004    12-03-2004          0425             XX

11-27-2004     12-10-2004    12-17-2004          0426                                      XX

12-11-2004     12-24-2004    12-31-2004          0427     NO DEDUCTIONS

12-25-2004     01-07-2005    01-14-2005          0501             XX

01-08-2005     01-21-2005    01-28-2005          0502                                      XX

01-22-2005     02-04-2005    02-11-2005          0503             XX

02-05-2005     02-18-2005    02-25-2005          0504                                      XX

02-19-2005     03-04-2005    03-11-2005          0505             XX

03-05-2005     03-18-2005    03-25-2005          0506                                      XX

03-19-2005     04-01-2005    04-08-2005          0507             XX




                                       Page 10 of 19
04-02-2005   04-15-2005   04-22-2005         0508                   XX

04-16-2005   04-29-2005   05-06-2005         0509        XX

04-30-2005   05-13-2005   05-20-2005         0510                   XX

05-14-2005   05-27-2005   06-03-2005         0511        XX

05-28-2005   06-10-2005   06-17-2005         0512                   XX

06-11-2005   06-24-2005   07-01-2005         0513        XX

06-25-2005   07-08-2005   07-15-2005         0514                   XX

07-09-2005   07-22-2005   07-29-2005         0515   NO DEDUCTIONS

07-23-2005   08-05-2005   08-12-2005         0516        XX

08-06-2005   08-19-2005   08-26-2005         0517                   XX

08-20-2005   09-02-2005   09-09-2005         0518        XX

09-03-2005   09-16-2005   09-23-2005         0519                   XX

09-17-2005   09-30-2005   10-07-2005         0520        XX

10-01-2005   10-14-2005   10-21-2005         0521                   XX

10-15-2005   10-28-2005   11-04-2005         0522        XX

10-29-2005   11-11-2005   11-18-2005         0523                   XX

11-12-2005   11-25-2005   12-02-2005         0524        XX

11-26-2005   12-09-2005   12-16-2005         0525                   XX

12-10-2005   12-23-2005   12-30-2005         0526   NO DEDUCTIONS

12-24-2005   01-06-2006   01-13-2006         0601        XX

01-07-2006   01-20-2006   01-27-2006         0602                   XX

01-21-2006   02-03-2006   02-10-2006         0603        XX

02-04-2006   02-17-2006   02-24-2006         0604                   XX

02-18-2006   03-03-2006   03-10-2006         0605        XX

03-04-2006   03-17-2006   03-24-2006         0606                   XX

03-18-2006   03-31-2006   04-07-2006         0607        XX

04-01-2006   04-14-2006   04-21-2006         0608                   XX

04-15-2006   04-28-2006   05-05-2006         0609        XX

04-29-2006   05-12-2006   05-19-2006         0610                   XX

05-13-2006   05-26-2006   06-02-2006         0611        XX

05-27-2006   06-09-2006   06-16-2006         0612                   XX

06-10-2006   06-23-2006   06-30-2006         0613   NO DEDUCTIONS

06-24-2006   07-07-2006   07-14-2006         0614        XX

07-08-2006   07-21-2006   07-28-2006         0615                   XX

07-22-2006   08-04-2006   08-11-2006         0616        XX

08-05-2006   08-18-2006   08-25-2006         0617                   XX

08-19-2006   09-01-2006   09-08-2006         0618        XX

09-02-2006   09-15-2006   09-22-2006         0619                   XX




                                   Page 11 of 19
09-16-2006   09-29-2006   10-06-2006         0620        XX

09-30-2006   10-13-2006   10-20-2006         0621                   XX

10-14-2006   10-27-2006   11-03-2006         0622        XX

10-28-2006   11-10-2006   11-17-2006         0623                   XX

11-11-2006   11-24-2006   12-01-2006         0624        XX

11-25-2006   12-08-2006   12-15-2006         0625                   XX

12-09-2006   12-22-2006   12-29-2006         0626   NO DEDUCTIONS

12-23-2006   01-05-2007   01-12-2007         0701        XX

01-06-2007   01-19-2007   01-26-2007         0702                   XX

01-20-2007   02-02-2007   02-09-2007         0703        XX

02-03-2007   02-16-2007   02-23-2007         0704                   XX

02-17-2007   03-02-2007   03-09-2007         0705        XX

03-03-2007   03-16-2007   03-23-2007         0706                   XX

03-17-2007   03-30-2007   04-06-2007         0707        XX

03-31-2007   04-13-2007   04-20-2007         0708                   XX

04-14-2007   04-27-2007   05-04-2007         0709        XX

04-28-2007   05-11-2007   05-18-2007         0710                   XX

05-12-2007   05-25-2007   06-01-2007         0711        XX

05-26-2007   06-08-2007   06-15-2007         0712                   XX

06-09-2007   06-22-2007   06-29-2007         0713   NO DEDUCTIONS

06-23-2007   07-06-2007   07-13-2007         0714        XX

07-07-2007   07-20-2007   07-27-2007         0715                   XX

07-21-2007   08-03-2007   08-10-2007         0716        XX

08-04-2007   08-17-2007   08-24-2007         0717                   XX

08-18-2007   08-31-2007   09-07-2007         0718        XX

09-01-2007   09-14-2007   09-21-2007         0719                   XX

09-15-2007   09-28-2007   10-05-2007         0720        XX

09-29-2007   10-12-2007   10-19-2007         0721                   XX

10-13-2007   10-26-2007   11-02-2007         0722        XX

10-27-2007   11-09-2007   11-16-2007         0723                   XX

11-10-2007   11-23-2007   11-30-2007         0724   NO DEDUCTIONS

11-24-2007   12-07-2007   12-14-2007         0725        XX

12-08-2007   12-21-2007   12-28-2007         0726                   XX

12-22-2007   01-04-2008   01-11-2008         0801        XX

01-05-2008   01-18-2008   01-25-2008         0802                   XX

01-19-2008   02-01-2008   02-08-2008         0803        XX

02-02-2008   02-15-2008   02-22-2008         0804                   XX

02-16-2008   02-29-2008   03-07-2008         0805        XX




                                   Page 12 of 19
 03-01-2008      03-14-2008      03-21-2008         0806                                   XX

 03-15-2008      03-28-2008      04-04-2008         0807              XX

 03-29-2008      04-11-2008      04-18-2008         0808                                   XX

 04-12-2008      04-25-2008      05-02-2008         0809              XX

 04-26-2008      05-09-2008      05-16-2008         0810                                   XX

 05-10-2008      05-23-2008      05-30-2008         0811        NO DEDUCTIONS

 05-24-2008      06-06-2008      06-13-2008         0812              XX

 06-07-2008      06-20-2008      06-27-2008         0813                                   XX

 06-21-2008      07-04-2008      07-11-2008         0814              XX

 07-05-2008      07-18-2008      07-25-2008         0815                                   XX

 07-19-2008      08-01-2008      08-08-2008         0816              XX

 08-02-2008      08-15-2008      08-22-2008         0817                                   XX

 08-16-2008      08-29-2008      09-05-2008         0818              XX

 08-30-2008      09-12-2008      09-19-2008         0819                                   XX

 09-13-2008      09-26-2008      10-03-2008         0820              XX

 09-27-2008      10-10-2008      10-17-2008         0821                                   XX

 10-11-2008      10-24-2008      10-31-2008         0822        NO DEDUCTIONS

 10-25-2008      11-07-2008      11-14-2008         0823              XX

 11-08-2008      11-21-2008      11-28-2008         0824                                   XX

 11-22-2008      12-05-2008      12-12-2008         0825              XX

 12-06-2008      12-19-2008      12-26-2008         0826                                   XX

 12-20-2008      01-02-2009      01-09-2009         0901              XX

NOTE: If a holiday fall on the date of issuance, the issue date will be advanced if at all possible.




                                          Page 13 of 19
                             Budget Augmentation Request Instructions
1.    Department: Provide the department's name submitting the change.
2.    Priority: The rank that the decision package has among the departments budget adjustment requests.
3.    Type of Adjustment: Place an "X" in the appropriate box to indicate if the request is a new position, the
      expansion of an existing program, or reduction or deletion of a program.
4.    Description of the Adjustment Requested: Provide a title that describes the request: for example, add two
      Public Health Nurses for children vaccination.
5.    Benefits of Funding the Adjustment: Explain the benefits that the county will realize through financing the
      request.
6.    Consequences of Not funding the Decision Package: Explain the effect/consequences that the County must
      contend with if the request is not funded.
7.    Optional Considered: Please describe each option you considered to address the increase or decrease service
      level and why you selected the recommended option.
8.    Board of Supervisors Goals and Objectives: Please describe how the request assists in meeting the Board of
      Supervisors goals and objectives.
9.    Budget Impact: Indicate the cost by object to implement the request
10.   Revenue to be Generated: Indicate source and amount of revenue that will/could result from implementation
      of the request.




                                  Page 14 of 19
                                    Budget Augmentation Request Form
Departments desiring increased service levels resulting in an increase in net county cost in General Fund beyond
their base or a request to transfer General Fund monies to another Fund must submit a Budget Augmentation
Request. Please use the format illustrated below. Budget Augmentation Requests should be listed in priority
order. For example, the Budget Augmentation Request labeled Number 1 would be the department’s highest
priority. Each request should have the necessary documentation to justify the need for the increased service
level.

Department: ________________________________________
Priority: Rank: ____of ____
________________________________________________________________________

                                                        Expansion       Reduction/Deletion
                       New              New
                                                            of                  of
                     Program           Position
                                                         Program            Program


________________________________________________________________________
Description of adjustment requested:
________________________________________________________________________
Benefits of funding adjustment:
________________________________________________________________________
Consequences of NOT funding adjustment:
________________________________________________________________________



 Budget Impact                     Budget Year               Annualize Costs
 Salaries/Benefits
 Services & Supplies
 Fixed Assets
 Other Changes
 Intrafund Charges
                   Total:

Revenue Generated by the implementation of the Decision Package:
Type of revenue (or existing revenue code):

Amount: $ ____________ Net County Costs: $__________




                                        Page 15 of 19
Mileage - Employee Travel

The private automobile reimbursement rate for all represented and unrepresented bargaining units is posted on
the Auditor-Controller’s web page.



                                        Program Change Form Instructions
       1.     Department: Provide the department's name submitting the change.
       2.     Type of Program: Place an "X" in the appropriate box to indicate if the request is a new position, the
              expansion of an existing program, or reduction or deletion of a program.
        3.    Description of Program Change: Provide a title that describes the request: for example, add two Public
              Health Nurses for children vaccination.
       4.     Benefits of Program: Explain the benefits that the county will realize through financing the request.
       5.     County Values and Board's Goals and Objectives: Please describe how the request assists in meeting the
              County's Values and Board's goals and objectives.
       6.     Budget Impact: Indicate the cost by object to implement the request
       7.     Revenue to be Generated: Indicate source and amount of revenue that will/could result from implementation
              of the request.




                                         Page 16 of 19
                                            Program Change Form
Departments increasing or decreasing current service levels that involve offsetting revenues or no increase in net
costs to a fund must submit a "Program Change Form". Please use the format below for each significant change.
Each form should have the necessary documentation to justify the need to for the increased or decreased service
levels.

Department: ________________________________________
Priority: Rank: ____of ____
________________________________________________________________________

                                                         Expansion       Reduction/Deletion
                       New               New
                                                             of                  of
                     Program            Position
                                                          Program            Program


________________________________________________________________________
Description of program change:
________________________________________________________________________
Benefits of program change:
________________________________________________________________________
Board of Supervisors Goal & Objective:
________________________________________________________________________



 Budget Impact                     Budget Year                Annualize Costs
 Salaries/Benefits
 Services & Supplies
 Fixed Assets
 Other Changes
 Intrafund Charges
                   Total:

Revenue Generated by the implementation of the Decision Package:
Type of revenue (or existing revenue code):


Amount: $ ____________ Net County Costs: $__________




                                         Page 17 of 19
                                   County of Monterey
                            Budget Augmentations/Reallocations
                                    Request to Classify
                                      FY 2005-2006
Instructions: Please submit the attached request to classify form for each new position or reallocation of an
existing position by JANUARY 28, 2004. Submit the form to DIANNE DINSMORE, Senior Personnel Analyst, Central
Human Resources Division. Central Human Resources will notify you if additional information is necessary and
regarding the status of your request.


Department/Division:
Budget Unit Number:
Request for:        New Allocation
                    Reallocation of Existing Position – Classification Title               Position is
                                                                                            vacant

Department Contact for Information:          Name:
                                             Phone:

 Estimated               DESCRIPTION OF TASKS/DUTIES TO BE PERFORMED
 % of total
 time spent       Use a separate paragraph for each task or duty. Attach additional sheets
on task/duty      as necessary. Do not include verbiage directly from the job description.




                                                                                      Continued on next page
JUSTIFICATION FOR REQUEST:




Is there any other position(s) within the department performing in a similar capacity assigned comparable duties to
this position?


      No           Yes     (If yes, what is/are the job title(s) of the other position(s)?)



Please attach a copy of the current and proposed organizational chart depicting the proposed position.

____________________________________                        _____________________________
Department Head Signature                                        Date



Departmental HR Analyst:                                                                 Date:
Class Recommendation:                                                                    Class Code:


FOR CENTRAL HUMAN RESOURCES USE ONLY:

Approved Class Title:                                                                Class Code:
CAO Classification
Analyst:                                                                              Date:

Distribution of Central HR Job Class Determination:
 Requesting Department Head                                    Kari Picoli, Secretary-Confidential, County
 Departmental HR Analyst                                      Administrative Office


LJT: 12/13/04 FY2005-2006 Budget Instructions

								
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