Department Org Key AnalystAg Commissioner 1031 LorraineAir Pollution Control District 1596 GloriaAssessor 1008 KarinaAuditor 1006 KarinaBehavioral Health 1046 JoeBoard of Supervisors 1001 RosaChild Support 1022 GloriaClerk of the Board 1003 LorraineCooperative Extension 1055 KarinaCounty Clerk/Recorder 1038 GloriaCounty Counsel 1011 LorraineCEO/Board/Airport/ICCED 1002 JoeDistrict Attorney 1020 JoeFire Protection/OES 1501 KarinaHuman Resources 1012 LorraineLibrary 1500 GloriaPlanning 1041 JoeProbation 1028 GloriaPublic Administrator 1039 GloriaPublic Defender 1021 LorrainePublic Health 1044 RosaPublic Works/Roads/Facilities/Eng/SW 1017 JoeRegistrar of Voters 1014 RosaSheriff 1024 JoeSocial Services 1047 LorraineTreasurer/Tax Collector 1007 RosaWorkforce Development Office 1531 Lorraine

Analyst Assignment - 2014-2015

APPENDIX A

Form B006 (01/17/2013) A-1

COMPLETION BUDGET PROJECT DESCRIPTION ASSIGNED DEADLINES DATE

Budget Calendar to BOS CEO 2/25/2014

Final deadline for submission of Budget packages to CEO Depts. 3/28/2014 Analysts schedule review dates with Departments CEO 4/25/2014CEO distributes position allocation documentation to Human Resources CEO As completedRecommendations on Position Allocations to Human Resources CEO 4/21/2014Salary & Benefit sheets checked for accuracy, and return to CEO for budget analysis. HR 5/2/2014

Provide updated Position Allocation List, including under hires, vacant and filled positions to CEO HR 4/25/2014Recommendations on Proposed Budget to be sent to No later than Auditor & Departments CEO 4/26/2014

Last date for submission of Budget Augmentations CEO 5/9/2014

Position Allocation List prepared as of 06/30/14 HR 5/9/2014Final deadline for submitting Analysts' recommendations for reconciliation of Proposed Budget for data entry CEO 5/23/2014 Deadline for tabulation of Proposed Budget CEO 5/31/2014Staff compiles/completes and prepares Proposed Budget for presentation to BOS CEO 6/13/2014Proposed budget schedules for budget books from Auditor Auditor 6/17/2014Presentation of Proposed Budget Tabulation to BOS & adoption (Ref. Code 29064) CEO 6/24/2014Deadline for submitting Budget adjustment requests to CEO for consideration at Budget hearings CEO Staff/Depts.

Staff provides documentation for hearings CEO 7/11/2014Proposed budget document and required statement copies available to the general public CEO 7/18/2014Publish notice of Final Budget hearings (Reference Code 29080) CEO 7/11/2014

Cancellation of "A: Purchase Orders Procurement 7/11/2014Closing of FY 2013-2014 books Auditor 7/24/2014Final Budget hearings begin (Ref. Code 29080) (Begin 7/28/2014 and End 8/8/2014) BOS 7/28/2014 Tabulation of Final Budget begins CEO 8/8/2014

Presentation by CEO of Proposal to Balance the Budget CEO 8/12/2014Resolution adopting FY 2014-2015 Final Budget and Salary Resolution Clerk of the Board 8/12/2014Set County Tax Rate (Ref. Code 29100) Auditor 9/9/2014Completion of Gann Limit calculations Auditor 10/10/2014

Final Budget submitted to State Controller (Ref. Code 29100.6) Auditor 10/31/2014

COUNTY OF IMPERIALFISCAL YEAR 2014-2015

BUDGET CALENDAR

Deadline for submission of Encumbrance Forms Departments 6/27/2014

6/27/2014

BUDGET TRAINING

AGENDA

Budget Guidelines Budget Process Budget Calendar Encumbrances Budget Worksheets Salary & Employee Benefit Worksheet Position Request Form Internal Service Fund/Indirect Cost Allocation Transfer Request Form Budget Augmentation Request (BAR) Budget Amendment Resolution (BAR) Capital Improvement Program Forms Non-Regular Wages & Benefits Form Professional Services Request Performance Measures Form

GUIDELINES

During the budget process, CEO will prepare the Budget Manual that will include the guidelines and instructions for budget development.

The information is designed to give step by step

assistance to county staff.

BUDGET PROCESS 1. Departments will do their budgets for each budget unit under

their responsibility 2. Departments as directed by the CEO are to cut operating

budgets by 10% (excluding personnel); if not possible then justification must be included

3. Departments are to provide a list of all vehicles currently assigned to its department and indicate whether the vehicle is assigned as a take home vehicle and if so, justification for the vehicle being taken home

4. Departments are to provide a list of all cell phones and the name of the employee it is assigned to along with justification for said assignment

5. Departments are to provide a list of Cal Cards and justification for such assignment

6. Departments are asked to review and submit to the CEO any necessary capital projects that address safety concerns. All other CP requests shall be submitted via the budget process

BUDGET CALENDAR APPENDIX A

ENCUMBRANCES APPENDIX D

An Encumbrance is a commitment to expend resources Encumbrance must be submitted to CEO/GSA office for approval

before June 30 Instructions re completion of Encumbrance Request form in the

budget manual B Purchase orders issued and outstanding at June 30, 2014, will

carry forward into the new fiscal year. If you do not want the purchase order to roll over into the new fiscal year, then cancel it through Purchasing by or before the close of the fiscal year – June 30, 2014.

Purchase Orders that are outstanding from the previous June 30, 2013 fiscal year will automatically be cancelled unless justified.

BUDGET WORKSHEET APPENDIX E

CEO/GSA staff will provide the budget worksheets to all departments in an electronic Excel version

The Excel budget worksheet will contain formulas to calculate total Revenue, Expenditure, and Net Cost

Do not modify form Return budget worksheet before or on due date – See calendar

SALARY AND EMPLOYEE BENEFIT WORKSHEET APPENDIX F

Salary & Employee Benefit Worksheet contains the following information:

A. Job Classification/Employee Name & No. B. Retirement Group – General or Safety C. Medicare Applicability D. Health Plan Code E. Life Insurance Code F. Employee Status - Regular, Limited Term, Underhire G. Range & Step H. Merit/Anniversary Date

AUTHORIZED POSITION ALLOCATIONS & VACANCIES

REPORT Authorized Position Allocations & Vacancies Report lists department’s Board of Supervisors’ approved positions. The list consists of the following: 1. Total Allocations (Adopted for FY 2013-14) 2. Total Vacant Positions 3. Vacant Funded Positions 4. Vacant Unfunded Positions 5. Positions added after adoption of budget 6. Total Positions

POSITION REQUEST FORM APPENDIX G

This form is used to add, delete, or change positions during the budget process. There are 4 parts in this form:

1. Department/Budget unit information – To be filled out by the requesting department/budget unit

2. Human Resources Department – To be filled out by Human Resources Department

3. County Executive Office/Budget Management – To be completed by the County Executive Office

4. Other-Additional Information – Provide any additional information necessary to justify the position being requested and all budgetary costs and applicable revenue offsetting costs.

INTERNAL SERVICE FUNDS CHARGES APPENDIX H

Internal Service Funds are used to account for the provision of services by a unit of government to other units of the same government or different government on a cost reimbursement basis.

Internal Service Departments are: 1. Procurement 2. Fleet Services 3. Facilities Management 4. Information Technical Services

INDIRECT COST ALLOCATIONS APPENDIX H

Overhead Charges are allocated through the Countywide Cost Allocation Plan (A-87), which is a method used to obtain reimbursement of services provided by Central Support departments : County Executive Office Auditor-Controller Treasurer Human Resources EEO County Counsel Purchasing GSA Facilities Management

INDIRECT COST ALLOCATIONS APPENDIX H

BASIS FOR THE COSTS OF CENTRAL SUPPORT DEPARTMENTS:

OMB A-87 Authorized Cost Allocations ◦ Salaries and Benefits ◦ Services Provided to Central Support Department ◦ Supplies

TRANSFER REQUEST APPENDIX J

Expenditure Transfer Request is used to: Transfer funds between two departments, i.e. “sources”

aka Paying Department and “uses” aka Recipient Department.

Like governmental fund types will use the same Intrafund object code in their budgets

Different governmental fund types will use revenue (uses) and expense (source) object codes to account for transfer

Multiple transfers by a Paying Department or Recipient Department will use the appropriate section of Page 2 of transfer request form to reflect budget units affected

BUDGET AUGMENTATION REQUEST APPENDIX K

Budget Augmentation Requests are only used during the Budget process

Budget Augmentation Request are used to request increases in funding due to:

1. New program 2. Change in program 3. Program expansion 4. Reorganization 5. Capital purchases

BUDGET AMENDMENT RESOLUTIONS

Budget Amendment Resolutions (BAR) are used only after the budget has been adopted and only through June 30 of the fiscal year for which it applies. The BAR is used to make changes to the adopted budget to: 1. Recognize new funding from grants or programs, i.e.

state, federal or ???. 2. Increase or decrease in budgeted funding level. 3. Use fund balance to increase appropriation(s) or create

appropriation availability. 4. Transfer of funds between budget units.

CAPITAL PURCHASE REQUEST APPENDIX L

Capital Assets Land Structures and Improvements Equipment Buildings and Improvements Buildings Structural attachments Storage Tanks Reservoirs Parking Areas Equipment Furniture Machines Tools Vehicles

PROFESSIONAL SERVICES REQUEST APPENDIX M

The Professional Services Form B018 should be completed for services provided to a County Department by agreement or contract.

NON-REGULAR WAGES AND BENEFITS APPENDIX N

Non-Regular Wages and Benefits Budget Worksheet lists Extra-Help positions being requested

Complete the information requested in the seven (7) areas:

1. Job Classification 2. Range 3. Average Hourly Rate of Pay 4. Annual Hours 5. Total Wages 6. Medicare 7. Justification

PERFORMANCE MEASURES APPENDIX O

Performance measures should identify the department’s goals and objectives and indicate if the desired results are being achieved.

Performance measures should assist us in communicating the

purpose, expectations and results. The overall goal is to include the critical performance measures that represent your operation and mission and clearly demonstrate your achievements of the department.