Budget Manual February 2016
FY 2017 Imperial County GSA Budget Fiscal
COUNTY OF IMPERIAL BUDGET MANUAL FISCAL YEAR 2016-2017 TABLE OF CONTENTS Budget Methodology ………………………………………………………….… Pages:
1-3
Guidelines……………………………………………………………………...… Pages:
1 - 10
Budget Calendar Appendix A...………………………..….....….………..
Pages: A1
Chart of Accounts Appendix B…………………………………………………Pages: B1 - B31 Budget Units by Department Appendix C……………………………………Pages: C1 - C6 Year-End Encumbrance Request Form & Instructions Appendix D …………………………………………………………Pages: D1 - D3 Budget Worksheets Appendix E…...……..……………………………………Pages: E1 - E2 Salary & Employee Benefit Worksheets Appendix F………………………Pages: F1 - F6 Position Request Form & Instructions Appendix G……………………… Pages: G1 - G3 Loss Reserves, Internal Service Fund Charges Appendix H1………….. Pages: H1-1 - H1.. Indirect Cost Allocation Charges Appendix H2…………………………… Pages: H2-1 - H2.. Budget Transmittal Check List Appendix I………………………………… Page:
I1
Expenditure Transfer Request Form & Instructions Appendix J………… Pages: J1 - J4 Augmentation Request Form & Instructions Appendix K…………………Pages: K1 - K4 Capital Purchase Request Forms & Instructions Appendix L ……..
Pages: L1 - L18
Professional Services Request Form & Instructions Appendix M …………………………………………………………Pages: M1 - M2 Non-Regular Wages & Benefits Form Appendix N…………………..…… Page:
N1
Glossary of Terms Appendix O …………………………………...………….Pages: O1 - O8
Budget Methodology
COUNTY OF IMPERIAL BUDGET METHODOLOGY FISCAL YEAR 2016-2017 The budget process for Fiscal Year 2016-2017 will be similar to the prior year's budget. County Executive Office (CEO) budget staff will work once again with not only the departments they have been assigned, but will also be available to assist all departments in developing their individual budget packages. In accordance with the County Budget Act we are required to present a balanced 2016-2017 Proposed Budget to the Board of Supervisors on or before June 30, 2016. There is still not exact date on when the presentation will be done but it will be before June 30. While the Governor's budget appears favorable and includes funding for many of the County's programs, we will as in the past continue to monitor all budget news coming out of Sacramento and ask that should departments receive any information good or bad from their sources that that information be shared with the County Executive Office and staff. Basically, our interest are changes that could affect our funding resources, programs or grants especially those with an impact on the General Fund. On January 14, 2016 Governor Brown presented his 2016-2017 budget package, while not austere it did increase the State's General Fund budget by 6 percent or about $122.6 billion and will add more to the rainy day reserve account. We still however will continue to exercise caution. Governor Brown's budget also provides funding to cover pre-2004 mandates imposed on counties while restoring some funding of programs that had been cut during the economic downturn. The State's budget as with the County's budget is a living document subject always to adjustments. For Fiscal Year 2016-2017, County Executive Officer Ralph Cordova mentioned in his department head meeting on January 21, 2016 that the Board of Supervisors adopted a County 5-year Strategic Plan. The plan is available on the County's website and we are recommending that departments and County employees become familiar with the plan as it will play a role in the budget process. The CEO's direction was that departments when submitting their budget should include goals of the plan that related to a department's operation and would assist in the County achieving measurable results toward the priorities and or goals of the plan. We have reformatted the Budget Narrative to make it easier for departments to describe and elaborate on their own visions, mission and goals for the upcoming fiscal year as well as reporting what of their 2015-2016 Performance Measures was accomplished or is still work in progress. The intent of the budget narrative is basically to provide information to the public about your department and what services you provide in addition to your plans for the fiscal year. Each Department is responsible for evaluating their existing programs, to redirect resources as necessary, to focus on delivery of services required by law or mandate, for the health, safety and public well-being in order to achieve their department's performance objectives.
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COUNTY OF IMPERIAL BUDGET METHODOLOGY FISCAL YEAR 2016-2017 The following is the County Executive Officer's direction you will need to remember while working on your budget. 1. FY 2016-2017 budgets are to be Status Quo. 2. The budget process will be the same this year as in the past. Complete budget worksheets as quickly as possible and return to Budget Fiscal staff. 3. Departments should review and submit to the CEO any capital projects that are necessary to address safety concerns. All other CIP requests shall be submitted via the budget process. The following are recommended policy guidelines for building budget requests for Fiscal Year 2016-2017: 1. Operating Budgets: Departments should project operating budgets based on estimated available resources to fund operations. Departments may submit augmentations for consideration during the presentation of the Proposed Budget and or during the budget hearings. If a budget line item was increased during the fiscal year and it was for a onetime expense do not include that amount in your budget request as budget staff has been directed to remove those amounts unless thoroughly justified. In addition, eliminate one-time items such as expiring limited term positions, expiring grants, and other non-recurring expenses. Prorate operating costs of mid-year items based on the number of months from inception to end of fiscal year. 2. Salary and Benefit Costs: Departments will receive modified Salary and Benefit worksheets for verification of employees, positions, hire date, step and range. 3. Services and Supplies: With a Status Quo budget any increase in budget request will require a Budget Augmentation and justification for the increase. Departments are responsible for demonstrating that their fee studies are current and scheduled fees are at full cost recovery, unless otherwise dictated by the Board of Supervisors. Augmentation request submissions are used after all other alternatives for redirecting resources has been exhausted and there are no lower priority items that can be reduced or eliminated to fund the program or service. Performance measures must be clearly stated in all augmentation requests, identifying results to be obtained from the additional resource allocation.
2
COUNTY OF IMPERIAL BUDGET METHODOLOGY FISCAL YEAR 2016-2017 The deadline for submitting budget packages to the County Executive Office is March 11, 2016. Departments will submit one hard copy and one electronic copy of their budget request and budget documentation. Use
[email protected] for the electronic submission. The Budget Act requires compliance with the submission date so that we can determine available resources and financing uses and prepare a report to the Board for direction.
Revised 02/04/2016
3
Budget Guidelines
COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 To provide uniformity in the budget process, the County Executive Office (CEO) prepares each year a Budget Manual which contains the guidelines and instructions each department will use during their budget development. The Budget Manual is modified annually as necessary and as directed by the County Executive Officer (CEO) to enhance the process and to incorporate the direction of the Board to the CEO’s office. The information is designed to give step-by-step assistance to county staff for the ensuing budget fiscal period. In an effort to reduce the error factor and time spent during the review process, detailed budget and or request forms allow the CEO’s Office to interpret departmental requests. The County Executive Officer develops and institutes measures to achieve County goals as set by the Board of Supervisors. Programmatic information and department goals are summarized with each department’s revenue and expenditure budget section. Emphasis is placed on community service, the flexibility of management to maximize resources, the assessment of policies and programs, and accountability. As we move towards fiscal year 2016-2017, the direction from CEO Mr. Ralph Cordova is that departments should become familiar with the 2020 Strategic Plan adopted by the Board on December 22, 2015 and the four focus areas or goals that the Board of Supervisors endorsed. The areas are: • • • •
Identity & Image Economic Development & Job Creation Customer Service/Efficiency Infrastructure/Sustainability
During budget development, departments are asked that they keep in mind the above focus areas and that as much as possible identify, either in your budget narrative or within your budget request how your department can help the Board achieve the anticipated outcomes. A department should also focus on the delivery of services required by law or mandate, health and safety, and public well-being. Departments must approach the budget process with realistic, measurable and strategic plans to fund operations within the County’s financial parameters, as established by the Board of Supervisors. Budget estimates should be approached by dedicating resources to the highest priorities and in turn reducing unnecessary spending of discretionary revenues. Setting priorities for the allocation of resources becomes an important issue as demand (quantity and quality) out paces supply (taxes and fees). The goals of the budget process are to delineate the County’s fiscal problems in the long term, implement performance targets, define strategic measures for financial stability, and determine the stimulus for achieving results. There are a variety of methods to consider for achieving results, such as process re-engineering, privatization, consolidations, restructuring and/or reorganizations, succession planning, and building of reserves. B012 (Revised: 02/17/2015)
1
COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 The County budget process emphasizes department head responsibility over their budget with the County Executive Officer having authority to review departmental budgets for compliance and consistency. The budget review determines overages by category of expense including salaries and benefits, supplies and services and capital outlay. The CEO and the Auditor-Controller report to the Board of Supervisors and the citizens on financial matters in order to improve communication and provide information for the decision-making processes.
BUDGET DESIGN The goal of the Budget development process is to continually improve the presentation of the adopted budget book by providing transparency and enhancing the image of our County government and to improve the communication between the County departments, the policy makers and its citizens. In addition to the required information in the budget document, as prescribed by the State Controller, the budget also provides additional narrative information, charts and graphs. We look to all departments for their support and cooperation with properly and completely documenting their information in order to capture all information for the budget. The budget package includes a Chart of Accounts (Appendix B) as provided by the Auditor-Controller for reference, to be used on all budget forms submitted; a Glossary of Budget Terms - Form B005 (Appendix N) to assist departments with commonly used governmental accounting terminology and acronyms.
BUDGET UNIT NARRATIVE The intent of the narrative sections is to provide information on mission statements, strategic goals and accomplishments, and statistical information distinctive to each department. Separate written narratives for each budget unit serve to assist in the analysis of department budget requests and enable the CEO and Board of Supervisors to address program priorities and service levels. We use the narratives to update the existing functional description for each budget unit. The budget is used by sources both internal and external to the County, the narrative serves as a valuable source of information pertinent to a budget unit. In addition, narratives provide the opportunity to include key information and insight into departmental operations, for example:
B012 (Revised: 02/17/2015)
2
COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 • • • • • • •
Program description, date established, governance, period covered Missions and functions financed by the budget unit Statutory changes Program changes Mandatory versus non-mandatory and cite law where mandated Goals and accomplishments Statistical Information
In this year’s budget process as in prior fiscal years, we request that each Department develop and provide meaningful and measurable performance objectives in their narratives. The Department must be able to report on the results and achievements during the year and review those performance measures as necessary for changes or refinement. The intent of the budget requirement is to demonstrate how the County provides services to the public. These measures and the results may assist in making informed decisions and communicating the success of County services or programs to the public or the Board of Supervisors. A mid-year report (end of January) on the progress meeting the benchmarks for the performance measures will provide the Department and Executive Office with the information required to develop and refine the performance measures for the following budget cycle. This report will also provide the public with information relative to the effectiveness of services delivered by the County. The Executive Office budget staff will schedule appointments with the Departments during the budget process to review the performance measures developed by Departments.
BUDGET WORKSHEETS This year, Departments are directed to follow the instructions in Appendix E to complete their Budget Worksheets, which will be sent to each department by their assigned analyst and is the only format acceptable for submission. The columns listed on the budget worksheets are as follows: 1. 2. 3. 4. 5.
Fiscal Year 2013-2014 Actual Revenues and Expenditures Fiscal Year 2014-2015 Actual Revenues and Expenditures Fiscal Year 2015-2016 Adopted Budget Revenues and Expenditures Fiscal Year 2015-2016 Budget Adjustments Fiscal Year 2015-2016 Actual Year-to-Date Revenues and Expenditures as of December 31, 2015 6. Fiscal Year 2015-2016 Year End Estimated Actual Revenues and Expenditures 7. Fiscal Year 2016-2017 Requested Revenues and Expenditures
B012 (Revised: 02/17/2015)
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COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 The Fiscal Year 2015-2016 Budget Adjustment column reflects any changes from the Adopted Budget, as authorized by a Budget Amendment Resolution approved by the Board of Supervisors or a Transfer of Appropriations approved by the County Executive Office. ALL NON-GENERAL FUND BUDGET UNITS ARE TO BE SELF-SUPPORTING THROUGH DEPARTMENTAL REVENUES, OPERATING RESERVES AND OR TRANSFERS. Supplemental Schedules: Departments are to provide a schedule detailing the calculations of Non-Regular wages (Extra Help), Overtime, Bilingual Pay, Educational Incentive, Shift Differential, and Redemption of Benefits. This schedule must agree with the totals carried forward to the Budget Worksheets. In addition, the following budget line items require detail justification for funding: Office Expense, Communications-Cell Phone, Memberships, Professional and Specialized Services, Special Department Expense and Out of County Travel. Revenues: Revenue projections are critical in determining the resources available to purchase results. Setting the funding levels and managing the fiscal challenges of the County are complex issues. To maximize recovery of services, departments should review billing rates and service fees, to determine if adjustments are necessary. Labor-based revenues must include pay increase factors in the calculation to accurately assess charges. In cases where costs may be incurred to implement a State mandate and the mandate is unfunded by the State, consideration is given to seeking relief from performance of those programs that fail to meet the reimbursement provision of the California Constitution. Revenue sources included in departmental revenue budgets, as applicable, may include the following: •
Licenses, permits, and fees at the most recent Board of Supervisors approved rates or rates established by statute. • Fines, forfeits, and penalties are budgeted at the established rate per court order or code. • State and Federal ongoing reimbursements • Grants awarded annually • Revenue producing contracts or agreements • Charges for services provided to other funds • Sale of property, goods, or services Other revenues excluded from the budget include the following: B012 (Revised: 02/17/2015)
4
COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 • • • •
Revenue from new or revised licenses not approved by the Board of Supervisors Permits or fees pending consideration and approval by the Board of Supervisors Grants pending award Not yet chaptered Senate or Assembly Bills
The Budget Worksheets Column 5 reflects year-to-date detail of revenues for the budget unit through December 31 of the current fiscal year, inclusive of accruals booked by the Auditor-Controller. Column 6 is the department’s estimate, reflecting anticipated revenues for the entire fiscal year, including accruals (revenue due but not received as of June 30) and reversal of prior year accruals. Appropriations: Provided are General guidelines to assist departments in preparing their County expense budgets. The County Executive Office Budget Fiscal division will input the object line item budgets to ONESolution, the County’s financial software. Departments must provide estimated ending June 30 total expenses for the current fiscal year by line item. These numbers are the department’s best-guess estimates, which may or may not equal the adopted budget amounts for the current fiscal year. Position Allocation and Vacancies Schedule: The position allocation schedules reflect the number of positions that have been authorized Board including any additional positions by classification that has been added during the fiscal year. The reports also reflects the status of vacant allocations by "Funded" or "Unfunded". Vacant positions will not be funded unless the CEO has approved the department’s request to fill the position. Based on the action taken by the Board on February 10, 2009, Minute Order #10, the CEO budget staff will again complete Salary and Employee Benefit Worksheets (Appendix F). CEO Budget staff will complete the Salary and Benefit Worksheet as quickly as possible and will return completed salary worksheets to the department. Based on the information from the worksheets, the department's analyst will include those amounts the respective department’s Budget Request Worksheets. These worksheets should be made available to departments by February 11, 2016. Non-Regular wages, such as extra help, overtime, shift differential, bilingual pay, etc. will be computed by departments and included in the appropriate budget category (must match worksheet). Departments must remember to compute associated benefit costs, i.e. Medicare and include them in the respective benefit object code. Non-regular wages need substantiation by backup attached to the budget worksheet form(s). The Position Request Form #B002 (Appendix G) is to add, delete, or change positions during the budget process. Complete the form in detail and submit with the B012 (Revised: 02/17/2015)
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COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 budget package for approval. Upon approval by the Board of Supervisors, Human Resources will update the Master Position Allocation Control schedule. Calculate Extra Help costs for specific positions and include a detail justification of the need (only 1056 hours will be budgeted). Services and Supplies: In estimating Supplies and Services, use the following criteria when budgeting amounts in accounts that are common to most departments. Communication costs are broken down into the following three expense line items: •
Object Code #514000 : Communications-Phone Charges - Account is used to pay for fixed line communication charges.
•
Object Code #514015 : Communications-Cell Phones/Pagers – This account is used to pay for all cell phone and pager costs. You must submit a detailed justification for the funding requested.
•
Object Code #514020 : Communications-Services - Use the rates listed in Appendix H for Communication services. This expense pays for the services of the County’s Communications Administrative Analyst and related costs, and includes phone system replacement costs.
Other Supplies and Services Accounts: •
Object Code #516000: Household Expense – Use for janitorial and waste contracts.
•
Object Code #517055: Insurance-Liability - Use rates listed in Appendix H to budget property/casualty/risk insurance costs.
•
Object Code #519000: Maintenance-Equipment - Actual and estimated maintenance costs include those provided by the Fleet Services Department in addition to those contractual maintenance agreements a department may have.
•
Object Code #522000: Memberships - This account is for fees paid for County employees and or elected officials charged by an organization or a group as established in the bylaws of the respective organization or group. You must submit a detailed justification for the funding requested.
•
Object Code #524000: Office Expense - This account includes office-type supplies, services, and minor office equipment costing less than $7,500. Departments will complete a Budget Augmentation Form, to be included in their budget package, for any increase above the fiscal year 2015-2016 adopted
B012 (Revised: 02/17/2015)
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COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 budget amount. You must submit a detailed justification for the funding requested. •
Object Code #525010: Professional and Specialized Services - Examples of the types of services charged in these accounts include engineering, auditing, consulting, legal and information technology. Departments use the account category that best describes their costs. A current agreement, contract, or MOU should be in effect. The schedule in the Appendix H reflects billing rates applicable to departments charged by Information Systems. Charges for employee services and supplies are budgeted at the cost agreed upon with the charging department. Charging department will include the amount in their budget package.
•
Use the form located in the Budget Documentation area on the County’s website to list all professional services, with the exception of data processing costs. Services provided by Information Systems will be in the Internal Service fund charges section of your budget manual. You must submit a detailed justification for the funding requested.
•
Object Code #527000: Rents and Leases-Equipment - This account includes rent and or lease costs for equipment.
•
Object Code #520000 : Maintenance Structures, Improvements, Grounds This account includes maintenance of and rents and or leases for streets, building improvements, and grounds.
•
Object Code #530005: Special Departmental Expense - Costs charged to this account include non-professional specialized services and/or supplies applicable to one or more departments for which there is no other specific object code. You must submit a detailed justification for the funding requested.
•
Object Code #531000 and #531005: Travel-In County - Charges to these accounts include mileage for travel to attend meetings within Imperial County, as well as costs for registration fees, and other ancillary expenses.
•
Object Code #531040: Travel-Out of County - Use this account to report all expenses related to CEO approved travel outside the county connected with attendance at conferences, meetings, etc., including reimbursement for meals, lodging, registration fees, parking, airfares, and miscellaneous mileage. Do not split costs of travel into the various travel accounts, as those accounts are not available for use. You must submit a detailed justification for the funding requested.
B012 (Revised: 02/17/2015)
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COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 •
Object Code #525070: Overhead Charges - Charges to allocate central support service costs based on the Countywide Cost Allocation Plan.
Capital Purchase: Please submit only 2016-2017 Capital Purchase requests.
YEAR END ENCUMBRANCES Appropriations set aside after a purchase order or contract is approved, assures the supplier that sufficient funds will be available once the order is filled, and obligates the County for payment thereof. In such instances, the department requests to encumber funds at year end June 30 for payment of goods and services that have been ordered or received but have not yet been billed. The Request for Year End Encumbrance Form B007 (Appendix D) is completed by departments for the specified amounts of anticipated expenditures and signed by the authorized department representative and submitted no later than June 26, 2015. Do not encumber purchase orders or contracts that are prior to fiscal year 2015-2016 without sufficient justification and do not encumber appropriation balance(s). Sufficient appropriation must be available in the Object Code line item for the encumbrance. Justification and documentation must be submitted with the request.
FUND TRANSFERS Expenditure Transfer (Expenditure charged to): The Expenditure Transfer Request Form B003 (Appendix J) allows transfer of funds from “sources” (the paying department) to “uses” (the recipient of funds). In the case of expenditure reimbursement from a trust fund, where no budget unit exists for the trust, only the budget unit having their expenditure reimbursed files the Expenditure Transfer Form. There are two separate sections used for expenditure transfers as follows: 1. When the proposed expenditure transfer is between two budget units, the department where the expenditure originates is responsible for completing an Expenditure Transfer Request Form B003 (Appendix J) and obtaining the recipient department’s signature of approval, which constitutes acceptance of the budgeted amount and frequency of charges. The Expenditure Transfer Form is submitted to the recipient department, if other than the originating department, early in the budget process to allow the recipient department to determine how the charge will affect their budget.
B012 (Revised: 02/17/2015)
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COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 2. When a proposed expenditure transfer is between multiple budget units, the department where the expenditure originates is responsible for completing an Expenditure Transfer Request Form B003 (Appendix J). A department must also complete Page 2 of the form and forward a copy to the recipient departments for inclusion in their budget. The Expenditure Transfer Form must always include both a debit to a fund or budget unit (expenditure reimbursement) and a credit to a fund or budget unit (expenditure transfer to). A copy of the completed and signed form must be provided to the funding department and also included with the budget package. This form must be signed by both departments to ensure that both the paying department and the receiving department budget accordingly. These accounts shift amounts from one fund to another to assist in financing the services of the recipient fund, or to shift amounts between budget units within the same fund, as legally authorized. Intra-Fund Transfers (Object Code #552000-552070): Transfer of costs between budget units in the same governmental type fund. An example would be an expense transfer between the District Attorney’s budget unit and Social Services; both are General Fund. Another example of an Intra-fund transfer would be a transfer between two special revenue funds, i.e. APCD and EHS. The department charged the expense would budget a debit intra-fund transfer. The department receiving the reimbursement for the expense will budget a credit intra-fund transfer. Transfers In and Out (Object Codes #552080 and #552085): Transfers in and out are for transfers between different budgetary fund types where there are no services or supplies provided only funding. Budgetary Transfers (Object Code #552075). Use this object code when available fund balance is used to increase a budget line item appropriation amount. The offset to the increased appropriation should be budgetary fund balance. Budgetary transfers are used during the fiscal year only.
Revenue and Expense Recorded between Governmental Funds and Proprietary Funds (Object Code #493000): Internal Service Funds (ISF), i.e. Information & Technology Services or Fleet Services and Enterprise Funds, i.e. Airport are Proprietary funds. The recording of revenue and expenses of proprietary funds should parallel B012 (Revised: 02/17/2015)
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COUNTY OF IMPERIAL BUDGET GUIDELINES FISCAL YEAR 2016-2017 those in the private sector. For example, the mileage or motor pool car usage provided by Fleet Services (ISF) to the Auditor-Controller’s Office (General Fund), Fleet Services would record revenue and the Auditor-Controller’s Office would record an expense.
BUDGET AUGMENTATIONS Appropriation increases over the prior year adopted budget amount, new positions and or requests for new programs are requested via a Budget Augmentation Request Form B001 (Appendix K). When preparing the Budget Augmentation, the justification narrative should address the need and explain the purpose of the request. Request(s) for a change in position(s) submit with a Budget Augmentation Request Form and a completed Position Request Form(s) B002. Complete a separate form for each different class of position requested.
BUDGET UNITS BY DEPARTMENT In Appendix C is the listing of Departments with their respective budget units. The CEO’s Budget staff is available during the budget development process to answer any questions regarding completion of the forms.
BUDGET MONITORING The CEO’s Office budget staff will work with the Auditor-Controller’s Office with budget oversight and financial reporting to the Board of Supervisors. In addition, budget staff will monitor performance measures for consistency with long-range goals of the County thereby allowing management to be responsive to the Board and citizens. Our intent is to provide a financial summary with narrative summarizing the fiscal issues, economic outlook for the County, and staff recommendations and/or options relative to specific problem areas.
MEETINGS WITH BUDGET ANALYSTS Departments should schedule meetings, as necessary, with a budget analyst to discuss issues prior to submission of budget packages to the CEO’s Office. After departments have submitted their budget packages analysts will review budget packages and then meet with departments on a prearranged day to review the budget information submitted.
B012 (Revised: 02/17/2015)
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Appendix A Budget Calendar
APPENDIX A
COUNTY OF IMPERIAL FISCAL YEAR 2016-2017 BUDGET CALENDAR
BUDGET PROCESS DESCRIPTION
ASSIGNED
DEADLINES
CEO
2/9/2016
Depts. CEO CEO CEO
3/11/2016 3/11/2016 3/25/2016 No later than 4/15/2016
HR
4/22/2016
HR
4/22/2016
HR
5/6/2016
CEO
5/20/2016
CEO
5/27/2016
CEO Auditor
6/10/2016 6/17/2016
CEO
6/17/2016
CEO
6/23/2016
Departments CEO
6/24/2016 6/28/2016
Clerk of the Board Procurement
6/28/2016 7/8/2016
Closing of FY 2015-2016 books Analysis of Funding Availability for Final Budget
Auditor CEO
7/22/2016 7/22/2016
Set County Tax Rate (Ref. Code 29100)
Auditor
9/8/2016
Completion of Gann Limit calculations
Auditor
10/7/2016
Final Budget submitted to State Controller (Ref. Code 29100.6)
Auditor
10/31/2016
Budget Calendar to Board of Supervisors Final deadline for submission of Budget packages to CEO Position Requests to Human Resources Analysts schedule review dates with Departments Recommendations on Budget to Departments includes Augmentations Salary & Benefit worksheets checked for accuracy, and returned to CEO budget staff for budget analysis. Provide updated Position Allocation List, including under hires, vacant and filled positions to CEO. Position Allocation List prepared as of 06/30/2016 Final deadline for submisson of Analysts' recommendations for reconciliation of Budget for data entry Deadline for tabulation of Budget Staff compiles/completes and prepares Proposed Budget for presentation to BOS Proposed budget schedules for budget books from Auditor Proposed budget document and required statement copies available to the general public Presentation of Budget Tabulation to BOS & adoption (Ref. Code 29064) Deadline for submission of Encumbrance Forms Presentation by CEO for Adoption of Budget (Ref. Code 29064) Resolution adopting FY 2016-2017 Final Budget and Salary Resolution Cancellation of "A: Purchase Orders
Form B006 (02/02/2016)
A-1
COMPLETION DATE
Appendix B Chart of Accounts
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION Revenue Obj Codes
100000
Cash in Treasury
100010
Claim on Cash
100100
Union Bank - S.O.S.
100200
Imprest Cash
100300
Restricted Cash
100305
Cash with Fiscal Agent
100310
Funds Held in Escrow
100315
Cash w/Fiscal Agent-PARS OPEB
100400
Deposits With Others
100410
Prepaid Insurance
101000
Interest Receivable
101100
Taxes Receivable
101105
Tax Receivable Current Secured
101110
Tax Rec. Current Unsecured
101115
Tax Rec. Delinquent Secured
101120
Tax Rec. Delinquent Unsecured
101125
Tax Rec Supp Assmt Secured
101135
Tax Rec. Supp Assmt Unsecured
101140
Current Year Assmnt Receivable
101145
Prior Year Tax Receivable
101150
Prior Year Assmnt Receivable
101200
Accounts Receivable
101201
Acct Rec - Ag Commissioner
101202
Accounts Receivable - APCD
101210
Accts Rec-Other Exp
101215
Prepaid Expenses
101220
Future Interest Receivable
101225
Investments
101230
Loan Receivable
101240
Current Interest Require
101250
Current Bond Requirement
101260
Future Bond Requirements
101300
Allowance for Doubtful Accts
101400
Due From General Fund
101405
Due From Special Revenue Funds
101410
Due From Capital Projects Fnds
101415
Due From Debt Service Fnds
101420
Due From Permanent Fnds
101425
Due From Enterprise Funds
101430
Due From Internal Serv. Funds
02/26/2016
B-1
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
101435
Due From Pension Funds
101440
Due From Investment Funds
101445
Due From Priv. Purpose Funds
101450
Due From Agency/Trust Fund
101455
Due From ComponentUnit Funds
101460
Due From Department Trust Fund
101500
Due From Trust Funds
101600
Accured Interest
102000
Year End Inventories
103000
Equipment
103005
Equipment-Vehicles
103010
Infrastructure-Bridges
103015
Infrastructure-Roads
103100
Land
103200
Structures & Improvements
103300
Construction in Progress
103305
Equipment In Transit
103400
Equipment Capital Leases
103500
Software Capital Leases
103600
Structure & Imp Cap Leases
103650
Fixed Assets
103700
Accumulated Depreciation
140150
Due From Agency Trust Funds
200000
Accounts Payable
200010
Warrant Payable
200015
EBT Payable
200100
Use Tax Payable
200110
Bond Payable
200115
Long Term Int Payable
200120
Current Interest Payable
200125
Amt to Provide Lease Pay
200130
Long Term Debt
200135
Loan Payable
200140
Interest Payable - Direct Chgs
200200
Refund Payable 1980-81
200205
Refund Payable 1981-82
200210
Refund Payable 1982-83
200215
Refund Payable 1983-84
200220
Refund Payable 1984-85
200225
Refund Payable 1985-86
200230
Refund Payable 1986-87
200235
Refund Payable 1987-88
02/26/2016
B-2
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
200240
Refund Payable 1988-89
200245
Refund Payable 1989-90
200250
Refund Payable 1990-91
200255
Refund Payable 1991-92
200260
Refund Payable 1992-93
200265
Refund Payable 1993-94
200270
Refund Payable 1994-95
200275
Refund Payable 1995-96
200280
Refund Payable-Current Secured
200285
Refund Payable Cur. Unsecured
200290
Refund Payable Suppl Secured
200295
Refund Payable Suppl Unsecured
200300
Refund Payable 2000-01
200305
Refund Payable 2001-02
200310
Refund Payable 2002-03
200315
Refund Payable 2003-04
200320
Refund Payable 2004-05
200325
Refund Payable 2005-06
200330
Refund Payable 2006-07
200335
Refund Payable 2007-08
200340
Refund Payable 2008-09
200345
Refund Payable 2009-10
200350
Estimated Prop Tax Payable
203000
Net Payroll Clearing
203010
Federal W/H Tax Payable
203020
State W/H Tax Payable
203030
Retirement System Payable
203040
Judges Retirement Payable
203050
Medicare Payable
203060
G.A.F.C.U. Payable
203070
Cancer Care Payable
203080
Probation Corr Assoc. Payable
203090
Sheriff Assn Dues Payable
203100
Social Service Union Payable
203120
D.A. Family Support Payable
203130
County Insurance Payable
203135
Voluntary Life Payable
203140
Prob Assn Dues Payable
203145
Working Suprs Dues Payable
203146
Public Safety Mgmt Assoc.
203150
Franchise Tax Board Payable
203160
Sheriff's P/R Garnish Pay
02/26/2016
B-3
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
203165
Deferred Comp OBRA Payable
203170
Deferred Comp Valic Payable
203175
Deferred Comp NACO Payable
203180
I.R.S. Garnish Payable
203190
United Way Payable
203195
Red Cross Payable
203200
Other Garnish - Payable
203210
T Rowe Price-Payable
203220
Dental/Vision Payable
203230
C S E A Payable
203235
DA Investigators Payable
203240
SDI W/H Tax - Payable
203245
National Drive Payable
203250
Deferred Comp Lincoln-Payable
203260
Nat'l Bond & Trust Payable
203270
Deferred Comp Refund Payable
203280
Disability Ins-Management Pay
203285
Unum Deduction
203290
Statutory Cancel Payable
203300
Court Assn Payable
204000
Interest Payable
204010
Interest Property Tax Refund
205000
Due to General Funds
205005
Due to Special Revenue Funds
205010
Due to Capital Project Funds
205015
Due to Debt Service Funds
205020
Due to Permanent Funds
205025
Due to Enterprise Funds
205030
Due to Internal Serv. Funds
205035
Due to Pension Funds
205040
Due to Investment Funds
205045
Due to Private Purpose Funds
205050
Due to Agency Funds
205055
Due to Component Unit Funds
205060
Due to Departmental Funds
205100
Prop Tax Pay to Other Funds-SC
205105
Prop Tax Pay to Other Funds Un
206000
Accrued Payroll
207000
Deposits From Others
208000
Accrued Claims Payable
209000
Compensated Absence Payable
215000
Bond & Int Payable Current
02/26/2016
B-4
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
217000
Current Interest Payable
250000
Structure & Improve Cap Lease
250100
Capital Lease Obligation
250200
Employee Compensated Absence
250300
Est. Liab Closure/Postclousre
250400
1997 Pension Oblig. Bonds
250500
2002 Pension Obl. Bonds
250600
1999 COPS Bonds
250700
2010 COPS Bonds
290000
Suspense Accounts
290500
Auditor Disbursement Control
290510
Auditor Disbursement-Courts
300000
Reserve Prior Year Encumbrance
300006
PY Encumbrance 2006
300007
PY Encumbrances 2007
300008
PY Encumbrances 2008
300009
PY Encumbrances 2009
300010
PY Encumbrances 2010
300011
PY Encumbrances 2011
300012
PY Encumbrances 2012
300013
PY Encumbrances 2013
300014
PY Encumbrances 2014
300084
Reserve Prior Year Encumbrance
300085
Reserve Prior Year Encumbrance
300090
Reserve Prior Year Encumbrance
300095
Reserve Prior Year Encumbrance
300096
Resrv PY Enc 2002
300097
Reserve PY Enc 2003
300098
Reserve PY Enc 2004
300099
PY Encumbrance 2005
300100
Reserve Year End Inventory
300200
Reserve Encumbrances
300300
Reserve-Imprest Cash Funds
300400
Reserve-General
300401
Reserve-Special Reserve
300402
Reserve-Adminstrative Expenses
300403
Reserve-Prepayment
300404
Reserve-Redemption Fund
300405
Endowment Operating Funds
300406
Revenue Stabilization Reserve
300407
Reserve-CFD Tax Distribution
300408
Reserve-Dogwood Road Maint.
02/26/2016
B-5
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
300409
Reserve-Community Park Maint.
300410
Reserve-USDA
300411
Reserve-HPUD-Park Maintenance
300412
Reserve-Dogwood Road Maint.
300415
Reserve-Tsunami Funds
300420
Reserve-Deduction Errors
300425
Reserve-CDFA Export Cert Fee
300430
Reserve-DMS Device Fee
300435
Reserve-USDA Phyto Fee PCIT
300500
Reserve-Deposits W/Others
300501
Reserve - Funds Held In Escrow
300505
Reserve Loans-COPS
300510
Reserve Loan-Red Hill Marina
300515
Reserve-Loan Payable
300520
Reserve-PARS OPEB
300600
Reserve-Capital Outlays
300610
Reserve Cap Outlay-Info System
300620
Reserve Cap Outlay-Struc&Equip
300630
Reserve Cap Outlay-Veh Replace
300640
Reserve Cap Outlay-Tax Collect
300642
Endowment for Capital Projects
300650
Reserve-Fixed Assets
300700
Prior Year Adjust. GASB 34
300705
Reserve-Employee Comb Absence
300710
Reserve-1997 Pension Oblig Bnd
300715
Reserve-2002 Pension Oblig Bnd
300720
Reserve-1999 COPS Bonds
300725
Reserve-2010 COPS Bonds
300800
Reserve-2008/09 TC Trust
300805
Reserve-2007/08 TC Trust
300810
Reserve-2009/10 TC Trust
300815
Reserve-2010-11 TC Trust
300820
Reserve-2011-12 TC Trust
300825
Reserve-2012-13 TC Trust
300830
Reserve-2013-14 TC Trust
300835
Reserve-2014-15 TC Trust
301000
Beginning Fund Balance
301010
Encumbrances
301020
Fund Balance Adjustments
301100
Fund Balance-Restricted
301200
Fund Balance-Operating
301205
Retained Earnings
02/26/2016
B-6
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
301210
Investment-General Fund FA
301220
Investment in Fixed Assets
301225
Investment-Capital Lease
301230
Investment in Capital Assets
301250
Fund Balance-Budgetary
301255
Fund Balance-Estimated Revenue
301260
Fund Balance-Appropriation
301265
Fund Balance-Adj Approprition
302000
Fund Balance-Curr Secured
302005
Fund Balance-Curr Unsecured
302010
Fund Balance-Prior Secured-Mnl
302015
Fund Balance-Prior Unsecured
302020
Fund Balance-Homeowners Clear
302025
Fund Balance-Augmentation
302030
Fund Balance-Business Inv Clrg
302035
Fund Balance-Prior Secured
302040
Fund Balance-Impound Taxes
302045
Fund Balance-Collier Bill
302050
Fund Balance-Refundable Taxes
302055
Fund Balance-Elementary School
302060
Fund Balance-Livestock Head Tx
302065
Fund Balance-Install Redemptn
302070
Fund Balance-4 Year Plan
302075
Fund Balance-4 Year Unsecured
401100
P.Y. Delinquent Taxes
401105
Prop Tax Current Secured
401110
Prop Tax Cur Unsecured
401115
Prop Tax Prior Secured
401120
Prop Tax Prior Unsecured
401125
Tax Deeded Land Sales
401130
Prop Taxes-Suppl Assmnt
401135
Property Tax-LMIHF
401136
Property Tax Residual Dist.
402000
Sales & Use Tax
402005
State-Transport Fnd SB325
403000
Other Tax-Aircraft
403005
Other Tax-Transient Occupancy
403010
Other Tax Deed Trf
403015
Other Tax Raw Matl Process
403020
Augmentation
403025
Dist Taxes-Other
403030
Tax Sharing Agreements
02/26/2016
B-7
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
411101
Animal Licenses
412000
Business Licenses
412005
Misc. Licenses & Permits TaxCl
412010
Business License Fines
412110
Business Licenses-Ord. in Proc
412111
Business Licenses-Tax Col.
413000
Building Inspection Fees
414000
Zoning Permits
414005
Conditional Use Permits
414010
Zone Charges
414015
Planning Appeals
415000
Other Licenses & Permits
415005
Marriage Licenses
415010
Permits
415015
Marriage Ceremonies
415020
Variances
415025
Ag Burning Permits/Fees
415030
Variance Fees Air Pollution
415035
Surface Mining Permits
415040
Surface Reclamation Plan
415410
Other Licenses and Permits
415440
Marriage Ceremonies
415445
Consumer Protection-Health
415450
Solid Waste-Health Dept.
415455
EHS-Health Dept.
416000
Franchises
417000
Trans. & Encroachment Permits
421000
Vehicle Code Fines
421005
Alcohol Testing Fines
421010
County Share-City Fines
421015
County Share-PC1464 Penalities
421020
Off Highway Fines VC 42204
422000
Other Court Fines
422005
Fish & Game Fines
422010
County 50% Share-GC 77205
422015
Trial Court Fees
422020
TCF Recording & Index Fees
422025
Animal Control Fines
422030
Environmental Health Fines
422035
Bicycle Helmet Fines
422040
Admin Screening Fee PC1463.01
422045
Admin Screen Fee PC 1463.07
02/26/2016
B-8
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
423000
Forfeitures & Penalities-Crts
423005
Criminal Fines
423010
County Share-Parking Fines
423020
Forfeitures & Penalities- AG
424000
Penalities/Costs Delinq Taxes
424005
Advertising Fee-Tax Collector
424010
Advertising Recovery
424015
Install Plan Fees-Tax Collectr
424020
Personal Contact Fee-Tax Coll
429020
Redemption of Penalties
430000
Interest Pooled Money
430005
Investment Income
430010
Tobacco Securitization Proceed
431000
Rents & Concess-Land & Bldgs
431005
Rents & Concess-Equipment
431010
Rents & Concessions-Other
431020
Rents & Concessions - Other
432000
Sales Tax (1/2%)Public Safety
432005
St Aid-Public Safety Service
433000
State Aid-Aviation
434000
State-Highway Users Tax
435000
State-Vehicle License Fees
435005
In Lieu Local Sales & Use Tax
435010
Property Tax In-Lieu of VLF
435015
State-Off Hwy In Lieu
436000
State-Other In Lieu Taxes
436005
State-Other In Lieu Pass Thru
437000
State Public Asst Admin
437005
State-Family Support Admin
438000
State Pub Assist Programs
439000
State Aid Calif Children Serv.
439005
State Aid-Agency MAA
439010
State Aid-Drug
439015
State Aid-TB Control
439020
State Aid-TB Medi-Cal
439025
State Aid-Nutrition
439030
State Aid-HIV/AIDS
439035
State Aid-Immunization
439040
State Aid-CHDP Clinic Payments
439045
State Aid-CHDP Administration
439050
State Aid-Health Subvention
439055
State Aid-Dental Disease Prev
02/26/2016
B-9
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
439060
State Aid-Proposition 10 Grnts
439065
State Aid-Reimburse Medi-Cal
439070
State Aid-Endowment
439075
State Aid-Epidemiology
439080
State Aid-EA Allocation
439085
State Aid-Waste Tire
439090
State Aid-Farm/Ranch Cleanup
439095
State Aid-MAA/TCM Health Dept
440000
State Aid-Pesticide Enforce.
440005
State Aid-Agriculture
441000
State Aid-Civil Defense
442000
State Aid for Construction
442005
State Aid-Prop 116 Road Const.
443000
State Aid-Veteran Affairs
444000
State Aid-Homeowners
445000
State-"COPS"Program
446000
State-Aid-Bus Inv Tax Relief
446010
State Aid - Other
446015
State Aid - AB923
446020
State Aid-Other New River
446030
State-Air Pollution Contr
446040
Reimbursement-DBAW
446050
State Aid-Realignment P.A.
446051
Realign-Health Realloc to P.A.
446052
Realign-B.H. Realloc.to P.A.
446060
State Aid-Realignment Beh.Hlth
446070
State Aid-Realignment Health
446075
St.Aid-Realignment Local Rev
446080
State Aid-AAA Prior Years
446090
Used Oil Grants
446100
State Aid
446110
State Aid-MCAH
446115
State Aid-Home Visitation
446120
Senior Citizens Grant
446130
State Mandated Costs
446140
Revenue Stabilization
446150
Adolescent Family Life
446170
Child Nutrition Reimb.
446175
Federal Aid-NEOP
446180
State-Title 4A Reimbursements
446190
State-Title 4E Reimbursements
446210
Opportunity Grant Recycle
02/26/2016
B-10
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
446220
State-SB910-Probation
446230
Reimburse State Prison Expense
446250
State-Womanhaven R.P.
446260
JPCF Juv Prob Camp Funding-ST
446270
Fam Sup Comm/Fac Program
446280
State-CBSP Area Agency
446290
High Risk-1st Time Offender
446300
State - AB933
446310
State Traffic Congestion Refli
446320
State-Aid OCJP Grants
446330
Local Law Enforce Blk Grant
446340
JPA-HHW Project
446350
CIWMB-HHW Grant
446370
State Aid-VLF Health
446380
State Aid-VLF Behavorial Hlth
446390
State Aid-VLF S.A.F.E.
446400
State Aid-VLF Social Services
446410
State Budget Assistance
446420
Prison Reimb Non 810 Cost
446430
State Prison Mitigation
446440
St Trial Crt-Blk Grant
446445
State-Other Revenue
446450
Williamson & Open-Space Act
446455
St Aid - Tea 21 - Roads
446460
St Other-Emission Reduction Cr
446500
State Aid-Reg. Tech.Grant-Crts
446600
State Aid-Reg. Asst. Grant
446700
State Abandon Vehicle Fee
446705
State Aid - Insurance Fraud
446710
State Aid - Medi-Cal
446715
State Aid - CMSP
446720
State Aid - MHSA Act Prop # 63
446725
State Aid - CIWMB
446730
State Aid - SLESF
446735
State Aid-Road Rev Prop 1B
446740
State Aid-State Transit Assist
446750
State Disaster Assistance Act
446751
State Aid-CA Commnunity Trans
446755
State Aid-EECBG Grant
446756
Realign-Trial Court Security
446757
Realign-Local Comm Corrections
446758
Realign-Suppl Loc Law Enforce.
02/26/2016
B-11
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
446759
Realign-Dist Attny & Pub Def.
446760
Realign-Juvenile Reentry Grant
446761
Realign-Youthful Off. Blk Grnt
446762
Realign-Cal Works MOE
446763
Realign-Adoption Asst Prgm
446764
Realign-Adoptions
446765
Realign-Adult Protective Srvs
446766
Realign-Child Abuse Prevention
446767
Realign-Child Welfare
446768
Realign-Foster Care Admin.
446769
Realign-Foster Care Asst.
446770
Realign-Drug Court
446771
Realign-Drug Medi-Cal
446772
Realign-NonDrug Medi Cal Abuse
446773
Realign-Women/Child Res. Treat
446774
Realign-Undistributed
446775
Realign-Reserve
446780
State Aid-CEC Grant
446785
2011 MH Realignment
450000
Fed Aid Pub Assist Admin
450010
Fed Aid Fam Support Admin
451000
Fed Aid Pub Assist Prog
452000
Fed Aid Health Administration
452010
Federal Medical
453000
Federal Aid For Construction
454000
Federal-Other Storm Reimburse
454010
FEMA-Disaster Relief
455000
Federal Aid Grazing Fees
456000
Federal Aid-Other In Lieu
456010
Federal Aid-Incentives
456020
Fed Emerg Med Serv Authority
456030
Aid From Revenue Sharing
456040
Federal Aid
456045
Federal Aid-TSA Security
456050
Federal Aid-Prior Years
456060
Federal Aid-AAA Prior Years
456070
Federal Aid-EDA
456080
CDBG Program Income
456090
Federal SAFE Futures
456100
Federal Castle
456110
Federal - USDA
456120
Federal-'COPS'Program
02/26/2016
B-12
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
456125
Fed Drug Court Grant
456130
Fed-SW Border Assist
456140
Fed-Title III-E
456145
Federal Aid - 5307
456150
AAA Nutr Stim III C1,C2 ARRA
456155
Federal Aid-ARRA Funds
456160
Federal Aid-RSTP
456165
Federal Aid-Demo Funds
456170
FFP-MHP Admin
460000
SB2557 Fees
460005
General Plan Amendments
460010
Toxic Waste Fees
460015
Unsecured Admin Cost
460020
Assess & Tax Collection Fees
460025
Fees On Redemption
460030
Adm Sup'l Cost Reimbursement
460035
Data Reimb - Assessor
460040
Document Charges-Assessor
460045
Abstract Tax Maintenance
460050
Document Charges-Tax Collector
460055
Adminstrative Fee -Planning
461000
P.Y. Special Assessments
461005
C.Y. Special Assessments
461010
Land Use Fees
462000
Acctng/Auditing/Data Proc Fees
463000
Election Services
464000
Legal Services
465000
Personnel Services
466000
Planning & Engineering Service
466005
Environmental Impact Fees
466010
Lot Line Adjustments
466015
Document Charges-Planning
467000
Ag-Stand Border Inspect Fees
467005
Ag-Stand Inspection Fee
467010
Ag-Serv Inspection Fees
467015
Ag-Serv Certified Seed
468000
Civil Process Service
469000
Superior Court Fees & Costs
469005
Municipal Court Fees & Costs
470000
Estate Fees
471000
Humane Services
471005
Pet Adoption-Health Dept.
02/26/2016
B-13
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
471010
Shelter Fees-Health Dept.
471015
Property Insurance Fees - HR
472000
Law Enforcement Services
472005
Dive Team Recovery
472010
SWBAMLA (Southwest Border)
473000
Recording Fees
473005
Document Charges-Recorders
473010
Real Estate Fraud Adm Fees
474000
Road & Street Services
474005
Local Transportation Authority
475000
Health Fees
475005
Plan/SEQA Review-Health
475010
Environmental Health Fees
475015
CHDP - Private Payment
475020
Psy Testing-Courts
475025
Med. Marijuana ID Card
475030
Haz Matl Response-Health
475035
Clinic Fees - Health Dept.
476000
Behavorial Health Services
476005
Impound Rev Trans-Beh.Health
476006
Impound Rev Trans-Health
476010
Other Behavorial Health
477000
CCS Participation/Assessment
478000
Water-Charges-Residental
478005
Water-Charges-Busniess
478010
Water-Charges-Connections
478015
Water-Charges-Other
478020
Water-Spec Hook-up Assess
478025
Sewer Rev-Residential
478030
Sewer Rev-Business
478035
Sewer Rev-Connection
478040
Sewer Rev-Other
478045
Sewer Spec Hook UP
478050
Gate Charges
478055
Joint Powers Agreement
478060
Source Reduction Recycling Elm
478065
Fire Protection Permits
478070
Closure/Postclosure Revenues
479000
Adoption Fees
479005
Ag. Community Benefit Fee
479010
Community Benefit Fee
479015
Wellness Program HR Rev
02/26/2016
B-14
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
480000
Institutional Care & Service
480005
Inmate Medical Reimbursement
480010
Laboratory Fees
480020
EMS Fees-Health Dept.
481000
Educational Service
481005
Document Chrgs-Coop Ext
482000
Library Services
483000
Park & Recreation Fees
484000
LAFCO Fees
484005
Returned Check Fees
484010
Impound Rev Trans-FSD
484015
Service Charges
484020
Probation Service Fees
484025
User Fees
484030
M.V. Fees-Air Pollution
484035
Toxic Hot Spot Fees
484040
Phone System Replacement Chrgs
484045
Developer Fees
484050
Special District-Other
484055
Passenger Facility Chrgs
484060
Other Fees
484065
Dispatch Services
484070
Replacement Vehicles
484075
Fuel Surcharge
484080
Impact Fees
484085
Exchange Data Storage Growth
484090
Spay & Neuter Services
484095
Vehicle Insurance
484100
Fleet Operations
484105
Fuel Cost Reimbursement
484110
Utilities Reimbursement
490000
Parcel Maps
491000
Community Donations
491005
Contrib From Other Cities
491010
Contrib Frm General Fund
491015
Contribution From IID
491020
Contrib Frm Other Agency
491025
Contrib To SAFE Futures Grant
491026
Contribution from ICOE
491027
Contribution for Imperial Cntr
491028
Loan-CA Energy Res Cons & Dev
491030
Contr from San Pasqual Grant
02/26/2016
B-15
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
491035
Contrib from Castle Grant
491040
County Matching Funds
491045
Other Refunds & Reimbursements
491046
Candidate Stmts & Misc.Filings
491050
Rev App To Prior Years
491055
Overhead Reimbursements
491056
Overhead Charge Refund
491060
Tobacco Settlement
491062
IID PILT
491065
County Portion Service Chrgs
491070
Employee Portion Serv. Chrg.
491075
Retirees Service Chrg
491080
Employee Misc Payments
491085
Stop Loss Reimb
491090
Employee Flex Plan 125 Contrib
491092
EE Voluntary Product Contrib.
491095
Statutory Cancellations
491100
Overhead Reimb-Recorders
491105
Spec Dist-Other Revenue
491110
Spec Dist-Contrib Fire-CO
491115
Contribution From SCAG
491120
Cont Fm Cnty Share Retiree
491125
Revenue Ledger Control
491130
Asset Forfeiture
491135
Contrib from Trusts
491140
Contribution from Public Healt
491200
Retiree Health County Portion
491205
Retiree Pension Bond Cty Share
491210
Architectural Reimbursement
491215
Assessment Appeals App. Fees
491220
Audio-Media Use Reimbursements
492000
Sale of Fixed Assets
492005
Other Sales-Consum Surplus
492010
Auction Proceeds
492015
Gain of Sale of Fixed Assets
492020
Impairment Gain(Loss)
493000
Reimb For Services Provided
493005
Reimb. for Purchasing Services
493010
Dune Permit Refunds
493015
Reimb Svcs Provd Niland Fire
493020
Reimb.Serv-Renewable Enery Prj
494000
Cap Proj Bond Issuance
02/26/2016
B-16
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
494005
Loan Repayments
494010
Secondary Loan Repayments
494015
Delinquent Penalties
494020
Redemption of Penalties
494025
Program Income HOME
494030
Loan Repay(1535)98-STBG-1246
494031
Loan Repay (1590) 92-STBG-573
494032
Loan Repay (1612) 92-STBG-661
494033
Loan Repay (1616) 93-STBG-764
494034
Loan Repay (1618) 94-STBG-779
494035
Loan Repay (1707) 02-STBG-1704
494036
Loan Repay (1746) 04-STBG-1975
494037
Loan Repay (1771) 06-STBG-2506
494038
Loan Repay(1819) 09-STBG-6397
494039
Loan Repay(1818) 09-STBG-6396
494040
Sales Proceeds - ICCED
494041
Loan Repay (1822) 09-STBG-6400
494042
Loan Repay-Palo Verde WWTP
499999
Revenue Ledger Control
02/26/2016
B-17
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION Expenditure Obj Codes
501000
Permanent Salaries
501105
Shift Differential
501110
Education Incentive
501115
Extra Help
501120
Stand-By
501125
Location Differential
501130
Bilingual Pay
501135
Overtime
501140
Stipend
501141
Bonus
501145
Redemption of Benefits
501150
Social Security-Medicare
501155
Retirement Incentive
501160
Special Training
501165
Adm-Salaries
501170
Special Salaries
501175
Exp-Salaries
501180
Advanced Disability Retirement
502000
County Contr Retirement
502005
Ins-Workers Comp
502010
Ins-Unemployment
502015
Group Insurance
502020
Ins Dental/Vision
502025
Adm-Empl Retire & Benefits
502030
Payroll Taxes
502035
LAFCO Employee Benefits
502040
Retirement-Pension Bond
502045
Retirement-Health Plan
502050
Ins - Voluntary Life
502055
Compensated Absences
502060
Judges Assoc. Dues
502065
Deferred Comp. - ICCFC
502070
IRS 415 Payments
512000
Agriculture
513000
Clothing & Personal
513005
Reserve Dep Cloth Allowance
513010
Inmates Welfare Fund Supplies
513015
Uniform Allowance
514000
Communications - Phone Charges
514005
Communications Link
02/26/2016
B-18
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
514010
Internet Connections
514015
Communications-CellPhone/Pager
514020
Communications - Services
515000
Food
515005
Source-Purchased Water
516000
Household Expense
516005
Bedding Jail
516010
Towel Services
517000
Ins-Property
517005
Ins-Excess Premium
517010
Ins-Bonds
517015
Ins - Workers Comp
517020
Ins - Estates
517050
Ins - Autos
517055
Insurance Liability
517056
Courts Personal/Prob Liability
517060
Adm-Prop & Liability Ins
517065
Malpractice Insurance
517070
Exp-Insurance
517075
Worker's Compensation Pay
517080
Health Ins Claims
517085
Retiree Medicare
517088
Medicare Advantage Premiums
517090
SLIP/SPIP Insurances
517095
Crime Bond Insurance
517100
Spec District-Workers Comp
517105
Insurances
517110
Depend Care & Med Reimb
517115
Insurance-Dental/Vision
517120
Claim Losses
517125
Unemployment Comp-Claim
517130
Comp & Collision
517135
Retiree Premium Reimbursement
517140
Property Insurance Claims-HR
517145
Health Reimbursement Account
518000
Jury Per Diem
518005
Witness Protection
518010
Jury Mileage
518015
Witness Expense
519000
Maintenance-Equipment
519001
Maintenance-Vehicles
519005
Main Vehicle Access
02/26/2016
B-19
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
519010
Maint - Equip Typewriters
519015
Prop & Supply Reissue Fuel
519020
Pump-Super Labor & Exp
519025
Other Ops-Equipment
519030
Prop&Supp Reissue-Garage
519035
Street Lights
519038
Fuel Expense
519040
Street Lights
519045
Exp-Maintenance
519050
Other Ops-Other
519055
Maint-Info Tech & Software
520000
Maint-Struc, Improve, Grounds
520005
Sewer-Maintenance
520010
Water Treatment-Supplies
520015
Adm-Maint-Gen Plant
520020
Other Ops-Land
520025
Other Ops-Structures&Improve.
520030
Sewer-Supplies
520035
W/Pump-Maint Struc & Improve
520040
Maintenance - Building
520045
Maint Struc-Salaries
520050
Maintenance-SCBA
520055
Projects Materials & Supplies
520060
Road Rehab
520065
Local Bridge Rehabilitation
521000
Med-Dental & Lab Supplies
521005
Rabies Supplies
521010
Medical Supplies-Pub Health
521015
Laboratory Supplies-Pub Health
522000
Memberships
522120
Contingency
523000
Miscellaneous Expense
523005
Misc Exp - Copies
523010
Reserve Misc
523015
Earthquake Expenditures
523020
Close/Postclosure
523025
Supplies
524000
Office Expense
524002
Cal Card Charges
524003
Disaster Emergency Expense
524005
Subscription
524010
Rabies Control
02/26/2016
B-20
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
524015
Prop & Supp Reissue-Off Supply
524020
Prop & Supp Reissue-Xerox
524025
Adm-Office Expense
524030
Office Expense-Postage
524035
Office Expense-Printing
524040
Tuition Reimbursement
524190
Streets & Roads
524195
DAR-Dial A Ride
524200
CWTS-County Wide Transit
524205
Bikes & Peds
524210
IVAG 2% Planning
524215
Benches & Shelters
524220
Med Express
524225
ADA
524230
IVAG Admin
524235
Auditors Admin
525000
Prof & Spec Svs Arts Council
525010
Professional & Special Service
525020
Prof & Spec Svs Data Pro
525025
Prof & Spec Serv-Transcripts
525030
Prof & Spec Svs Other
525035
Prof & Spec Svs Moving Exp
525037
Prof&Spec Serv-Litigation
525038
Prof & Spec Svc Wards
525039
Courts Other Janitorial
525040
Psychological Testing
525041
Courts-Maintenance
525045
Employee Hire & Evaluation
525050
Alcohol Test
525055
Collection Enhancements
525060
Architect Fees
525065
Adm-Legal & Acctng Fees
525070
Overhead Reimbursement
525071
Overhead Charges - Grants
525075
Overhead Reimburse-Janitorial
525080
Psychological Test-Juvenile
525085
Dept Recuriting Program
525090
Prof & Spec Serv-Audit
525095
Prof & Spec Serv-Tech Assist
525100
Prof & Spec Serv-Track/Info Sy
525105
Prof & Spec Serv-Evaluation
525110
Prof&Spec Serv-Partic Payroll
02/26/2016
B-21
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
525115
Prof & Spec Serv-Wages
525120
Prof & Spec Serv-FICA/MED
525125
Prof & Spec Serv-Workers Comp
525130
Prof & Spec Serv-Support Serv
525132
Prof&Spec Svc Street Sweeping
525135
Crime Prevention/Drug Program
525140
Accrued Claims Expense
525145
Prof.& Spec Serv-Regional Asst
525150
Administrative Fees
525152
DCSS Settlement Payment 06-21
525155
Prof.&Spec.Serv-Ag.Emission
525160
Administration Costs - OET
525165
Program Cost - OET
525170
Child Care Payments - OET
525175
OJT Employer Pymnts(TAT wages)
525180
ITA - OET
525185
Incentives - OET
525190
Advances - OET
525195
Program Income Expended - OET
525200
Prof&Spec-Bank Charges
525205
Prof&Spec-HR Drug Testing-Crts
525210
DV Orders GC 6103.2(b)(4)
525215
Interpreter - SPN N/C
525220
Interpreter - Non SPN
525225
Prof. Serv-Auditor-Controller
525230
State Prop 1B-PTMISEA
525232
Residual Distribtions HS34183
525233
LMIHF Distribution
525234
Payments to Successor Agencies
525235
Prof & Spec Svcs-RDA Cons/Audt
525236
Auditor Controller RDA Admin
525237
SB 2557 RDA Costs
525238
Pass Thru County
525239
Pass Thru City
525240
Pass Thru Brwly Elem Tax Por
525241
Pass Thru Brwly Elem Fac Por
525242
Pass Thru BUHS Tax Portion
525243
Pass Thru BUHS Fac Portion
525244
Pass Thru CUSD Tax Portion
525245
Pass Thru CUSD Fac Portion
525246
Pass Thru Calipat Uni Tax Port
525247
Pass Thru Calipat Uni Fac Port
02/26/2016
B-22
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
525248
Pass Thru EC Elem Tax Portion
525249
Pass Thru EC Elem Fac Portion
525250
Pass Thru McCabe Elem Tax Prt
525251
Pass Thru McCabe Elem Fac Prt
525252
Pass Thru Meadows Elem Tax Prt
525253
Pass Thru Meadows Elem Fac Prt
525254
Pass Thru CUHS Tax Portion
525255
Pass Thru CUHS Fac Portion
525256
Pass Thru HUSD Tax Portion
525257
Pass Thru HUSD Fac Portion
525258
Pass Thru IUSD Tax Portion
525259
Pass Thru IUSD Fac Portion
525260
Pass Thru Westmorland Tax Prt
525261
Pass Thru Westmorland Fac Prt
525262
Pass Thru ICOE Tax Portion
525263
Pass Thru ICOE Fac Portion
525264
Pass Thru IVC Tax Portion
525265
Pass Thru IVC Fac Portion
525266
Pass Thru Pioneers Memorial
525267
Pass Thru Riverview Cemetery
525268
Pass Thru Heffernan Hospital
525269
Pass Thru Central Valley Cmtry
525270
Prof Svcs-Activity Delivery
525271
Prof Svcs-General Admin
525272
Prof Svcs-Prog Prjct Activity
525275
Prof & Spec-Probation
525280
Prof & Spec-Sheriff
525285
Prof & Spec-Behavioral Health
525290
Prof & Spec Svc-Dist Attorney
525295
Prof & Spec Svc-Pub Defender
525300
Prof & Spec Svc-DRC
526000
Publ & Legal Notices
526005
Media & Marketing
526010
El Centro Shuttle Service
526015
IVECA
526020
Prof & Spec Serv-State Prison
526025
El Centro Transfer Terminal
526030
Brawley Transfer Terminal
526035
Brawley Shuttle Service
526040
Imperial Transfer Terminal
526045
IVT Ride
527000
Rents & Leases Equipment
02/26/2016
B-23
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
528000
Rents & Leas-Sts-Imp-Grnds
528005
Food Stamp Storage Fees
529000
Small Tools & Instruments
530000
Spec Dept Exp-Training
530005
Special Dept Expense
530010
Special Dept Exp-Reimb Exp
530015
Spec Dept Dive Team
530020
Fire Training
530025
In Service Training
530030
Volunteer Services
530035
Volunteer Firemen Reimbr.
530040
Adm-Other
530045
Safety Training
530050
Special Fund
530055
Spec Dept Exp-Photo & ID
530060
Spec Dept Exp-Public Forum Cst
530065
Sheriff Dept Tuition & Travel
530070
Special Dept. Exp - K9
530075
Spec Dpt Exp-Toxic Hot SpotFee
530080
Special Dept Exp - Other
530085
Special Dept Exp-Fire Equip
530090
Special Dept. Exp-Prevention
530095
Special Dept. Exp-Medical Sup.
530100
Housing Vouchers
530105
Other Housing
530110
Other Suppportive Expenses
530115
Special Dept Expense-SCBA
530120
Spec. Dept Expense-TENS Grant
530125
Spec.Dpt Expense Niland Fire
530130
Wellness Program HR Exp
530135
SMAA Expenses
531000
Travel-In Cnty Private Car
531005
Travel-In Cnty County Car
531010
Travel Out of Cnty Private Car
531015
Travel Out of Cnty Cnty Car
531020
Travel Out of Cnty Airfare
531025
Travel Out of Cnty Hotel
531030
Travel-Out of Cnty Meals
531035
Travel Out of Cnty Registratn
531040
Travel Out of Cnty Misc
531045
Travel Appraisal
531050
Travel-Appraisal School
02/26/2016
B-24
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
531055
Travel-Trans of Prisioner
531060
Fuel Aero-Squad
531065
W/Pump-Purchased Fuel
531070
Transport & Travel
531075
Countywide Transit System
531076
West Shores - DAR
531080
Med Express
531085
ADA Paratransit
531090
Prop & Supp Re-Issue-Airfare
531100
Travel Out of Cnty-Rental Car
531125
HSG-City of Brawley
531126
HSG-City of Calexico
531127
HSG-City of Calipatria
531128
HSG-City of El Centro
531129
HSG-City of Holtville
531130
HSG-City of Imperial
531131
HSG-City of Westmorland
531132
HSG-Niland Fire Dept
531133
HSG-Salton Community Services
531134
HSG-Salton Sea Beach FD
531135
HSG-Winterhaven Fire Dept.
531136
HSG-Imperial Cnty Sheriff Dept
531137
HSG-IC Emergency Med. Services
531138
Spec.Dept.Exp-JAG-ElCentro Cty
531139
Spec.Dept.Exp-JAG-Sheriff
531140
Spec.Dept.Exp-JAG-Probation
531141
Spec.Dept.Exp-Airport Security
531142
HSG-IVECA
532000
Utilities
532005
Exp-Utilities
533000
Indigent Care
533005
Emergency Clothing
533010
Transitional Child Care
533015
Support & Care-Persons
533020
Support & Care-Persons-Wards
533025
Support & Care-Persons-Instl
533030
Patient Travel
533035
Inmates Welfare Fund Supply
533040
AFDC-FG Federal
533045
AFDC-FG-State
533050
AFDC-U State
533055
Adopt Assist/Federal
02/26/2016
B-25
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
533060
Adopt Assist/Non Federal
533065
Emotionally Disturbed Child
533070
Adult Spec Circumstance Prog
533075
AFDC-U Federal
533080
Employment & Education Support
533090
AFDC-Foster Care-State
533095
AFDC-Foster Care-Federal
533100
Foster Care Wards
533105
IHSS - Expenditures
533107
IHSS - Advisory Committe
533110
IHSS - PCSP
533115
Support & Care Persons(GR)
533120
Hospital Serv Funding
533125
Phusicians Services
533130
CO Health Services
533135
Soc Serv Connected Exp
533140
State GC77205-Excess Revenue
533145
Cont to ST GC77201.1(B2)
533150
CMSP-Risk
533155
Medi-Cal Expense
533160
CMSP Expense
533165
Court Facilities Payment
534000
Bond Principal Payments
534005
Principal and Interest Loan
534010
Bond Redemption Payments
535000
COPS Prin & Int Payments
535005
Bond Interest Payments
535010
IV Mall Loan Repayment
535015
CIWMB Loan Repayment
535020
Bond Funds To Trustee
536000
Capitalized Lease Payments
537000
Interest Expense
540000
Auto Losses
540100
Liability Losses
541000
Right of Way
542000
Property Tax Rebate
542010
CA Dept CCS Agreement
543000
Depreciation Expense
546000
Contrib Salton Sea Authority
546005
Contrib Whitefly Mgt Prog
546010
Contrib to Volunteer Program
546015
Contrib to Film Commission
02/26/2016
B-26
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
546020
Contrib to Tortoise Study
546025
Contrib to Arts Council
546030
Contrib to Other Non-Governmnt
546035
Contrib to City of Brawley
546040
Contrib to City of Calexico
546045
Contrib to City of Calipatria
546050
Contrib to City of El Centro
546055
Contrib to City of Holtville
546060
Contrib to City of Imperial
546065
Contrib to City of Westmorland
546070
Contrib to Fiber Optics
546075
Contribution to EPSDT
546080
Contribution to SIT
546085
Contribution to Calipatria
546090
Contribution to Calexico
546095
Contrib to Desert Wtr Station
546100
Contribution to IVECA
546105
Contribution to Others
546110
Contribution to Victim/Witness
546115
Contribution to Imperial FRC
546120
Contrib to Holtville/Heber
546125
Contrib-B.O.S. Designation
546130
Contribution-Cnty of Imperial
546135
1% LTA Administration
546140
2% LTA Transit Reserve
546150
Grant Pass Thru Payments
547000
Prop & Supp Reissue-Store
547005
Interfund General
547010
Interfund Copies
547015
Interfund Material
547020
Interfund Labor
547025
Interfund Household
547030
Interfund Maintenance
547035
Interfund Utilities
547040
Interfund Pooled Interest
547045
Interfund Special Prosecution
547050
Interfund Veh Theft/DUI
547055
Interfund Tobc Prenatal
547060
Interfund BOSCO
547065
Interfund Liability
547070
Interfund Workers Comp
547075
Interfund Unemployment
02/26/2016
B-27
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
547080
Interfund Medical Plan
547085
Interfund Medical Malpractice
547090
Interfund Auto
547095
Interfund Safety
547100
Interfund Trust
547105
Interfund-Airport
547110
Interfund Transfer - OET
547115
Interfund ADA Compliance
547120
Interfund Rents & Leases
547125
Interfund -Cnty of Imperial
547130
Interfund-Behavoiral Health
547135
Interfund-Child Support Div
547140
Interfund-Sheriff
547145
Interfund Stat Rape Vert Pros
547150
Interfund Dental/Vision
547155
Interfund Off Highway
547156
Interfund Fire Prot Cty Imper
547160
Interfund VAWPU
547165
Interfund Courts
547170
Interfund Housing/Business
547175
Interfund Trust to Health
547180
Interfund Health to EHS
547185
Interfund AgAHB to Mosq Abate
547190
Interfund Mosq Abate to EHS
547195
Interfund LAFCO-Planning
547200
Interfund-Security Services
547205
Interfund-Office Expense
547210
Interfund-Prop & Sup Reissue
547215
Interfund-Trvl O/Cnty-Priv Car
547220
Interfund-Special Dept Exp
547225
Interfund-Trvl O/Cnty-Airfare
547230
Interfund-Prof & Spec Service
547235
5% State Highway Reserve
548000
Land
549000
Equipment
549005
Equipment-Vehicles
549010
Equipment-Info. Technology
549015
Firearms
550000
Structures & Improvements
550005
Infrastructure
550010
Paving
550015
Marking & Lightings
02/26/2016
B-28
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
550020
Construction
550025
Capital Improvements
551000
Cnty Contrib NonRule 810
551005
Contrib to Fire Protection
551010
Contribution to RLF
551015
Contribution to Airport
551020
Contribution to EHS
551025
Contrib to Reimb Health Plan
551030
Contrib to State Capital Exp
551035
Contribution to LLEBG
551040
Contribution to LAFCO
551045
Contrib to CCS
551050
Contrib to Animal Control
551055
Contrib to Ag Comm
551060
Contrib to Juvenile Hall
551065
Contrib to ICCED
551070
Contribution Health Dental
551075
Contribution Mosquito
551080
Contribution CCS
551085
Contribution to OES
551090
St/Fed Child Sup Auto Penalty
551095
IHSS-County Share
552000
Intrafund Transfer
552005
Intrafund Copies
552010
Intrafund Material
552015
Intrafund Labor
552020
Intrafund Maintenance
552025
Intrafund CCS
552030
Intrafund Behavorial Health
552035
Intrafund Sheriff
552040
Intrafund Child Support
552045
Intrafund Jail
552050
Intrafund Nurse Soc Services
552055
Intrafund Social Service
552060
Intrafund Juvenile Hall
552065
Intrafund-AHB
552070
Intrafund POB Savings
552075
Budgetary Transfers
552080
Transfers In
552085
Transfers Out
552090
Intrafund Transfer Beh Health
552095
Intra Trsfr Sub Abuse Crime Pr
02/26/2016
B-29
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
552100
Intra Trsfr Sub Abuse Perinata
552105
Intra Trsfr Sub Abuse
552110
Intrafund Housing/Business
552115
Intrafund City of Imperial
552120
Intrafund Health to EHS
552125
Intrafund Health to Anim Cntr
552130
Intrafund Health to Ag.Comm.
552135
Intrafund Health to Dental
552140
Intrafund Health to Mosq Abat
552145
Intrafund Utilities
552150
Intrafund Household
552155
Intrafund-Security Services
552160
Intrafund-Trvl O/Cnty-Airfare
552165
Intrafund-Social Serv Con Exp
552170
Intrafund-Trvl O/Cnty-Cnty Car
552175
Intrafund-Special Dept Exp
552180
Intrafund-Office Expense
552185
Intrafund-Communications
552190
Intrafund-Spec Dept Training
552195
SS/Beh Hlth - BJM Rec. Home
552196
Intrafund-DSS-BettyJoMcNeece
552200
Intrafund Public Health
552205
Intrafund Projects
552210
Intrafund-Fire Protection
552215
Intrafund County Counsel
552220
Intrafund District Attorney
552225
Intrafund Human Resources
552230
Intrafund - DRC
552232
Intrafund - DRC
552235
Transfer In-Behavioral Health
552236
Transfer In - CCP
552237
Transfer In-District Attorney
552238
Transfer In-DRC
552239
Transfer In-Probation
552240
Transfer In-Public Defender
552241
Transfer In-Sheriff
552245
Transfer Out-Behavioral Health
552246
Transfer Out-District Attorney
552247
Transfer Out-DRC
552248
Transfer Out-Probation
552249
Transfer Out-Public Defender
552250
Transfer Out-Sheriff
02/26/2016
B-30
APPENDIX B
IMPERIAL COUNTY CHART OF ACCOUNTS OBJECT CODE
OBJECT CODE DESCRIPTION
553000
Provision-Contingencies
599999
Expense Control Ledger
ADA
ADA PARATRANSIT SERVICES
ADMN
IVAG ADMINISTRATION
BENS
BENCHES/SHELTERS
BIKP
BIKES/PEDS
CWTS
COUNTY WIDE TRANSIT SYSTEM
DAR
DAIL-A-RIDE
IVAG
IVAG 2%
MEDX
MED EXPRESS
STA STRD
02/26/2016
STATE TRANSPORTION AUTHORITY STREETS & ROADS
B-31
APPENDIX B
Appendix C Budget Units by Department
COUNTY OF IMPERIAL BUDGET UNITS BY DEPARTMENT FISCAL YEAR 2015-2016 DEPARTMENT
UNIT
AGRICULTURAL COMMISSIONER Agricultural Commissioner Agriculture Research Project Border Inspection Station Pesticide Training & Mitigation Whitefly Management Committee AIR POLLUTION CONTROL DISTRICT Air Pollution Control APCD Ozone Operational Development APCD PM10 Operational Development Carl Moyer Program CNG Facility Operating DMV Fees ASSESSOR Assessor Geographic Information System AUDITOR-CONTROLLER Auditor-Controller General Fund Operating Social Services - Auditor-Controller BEHAVIORAL HEALTH Behavioral Health Services Federal Idea Funds AB 1765 MHSA Act Prop #63 MHSA CFTN Capital Facility MHSA INNOVATION MHSA PEI MHSA Wet Work Education Substance Abuse BOARD OF SUPERVISORS Board of Supervisors Assessment Appeals Board Community Benefit - District 1 Community Benefit - District 2 Community Benefit - District 3 Community Benefit - District 4 Community Benefit - District 5 COUNTY EXECUTIVE OFFICE 2010 COPS - Landfill Closure AB 900 Jail Construction Administrative Office Ag Commissoner Inspection - Port of Entry Agricultural Commissioner Capital Improvement Brawley Administration Building CAC-Seismic Project 5391 County Executive Office Calexico Court-HVAC Replacement CMAQ Program -SAFETEA Contrib to Others-Public Ways S & F. Contribution to Others - Public Assistance Contribution to Others-General Government Contribution to Others-Public Protection
2/1/2016 1:37 PM
APPENDIX C
BUDGET NO. 1031 1649 1632 1623 1575 1596 1770 1769 1544 1667 1626 1008 1595 1006 1000 1048 1046 1725 1748 1839 1793 1792 1838 1570 1001 1068 1886 1887 1888 1889 1890 4057 4059 1002 4045 4002 4003 4061 4052 1747 1060 1062 1061 1059 1
COUNTY OF IMPERIAL BUDGET UNITS BY DEPARTMENT FISCAL YEAR 2015-2016 DEPARTMENT
UNIT
COUNTY EXECUTIVE OFFICE CONT County Executive Office Capital Improvements County Pension Bonds-1997 Courts-Non Rule 810 Criminal Grand Jury Criminal Justice Facility CSA - Capital Improvement Debt. Serv - Capital Improvement EECBG-Prob-Juv Hall-CYA El Centro Courthouse Capital Improvement Fish and Game Commission Grand Jury Heber Public Utilities Capital Project Host/Public Benefit Fees Imperial Valley Association of Governments Library Expansion Mitigation Fees - Fire Protection Off Highway License Fees Planning Capital Improvement Provision for Contingencies RADF Hot Water Storage System Sunbeam Lake RV Park TCF-County Contribution Tobacco Settlement USDA - RLF Valley Games & Golf Wiest Lake Construction Loan Winterhaven Substation County Cntr I Parking Lot Sheriff Administration Roof Project Gateway Spa Public Safety Airport FAA Grant #28 FAA Grant #29 FAA Grant #30 FAA Grant #31 Airport Holtville Airport Imperial Budget & Fiscal Equal Employment Opportunity Fleet Services Operating Fund Information & Technical Services Communications Services Fiber Optic Network System Imperial County Community Economic Development 05-Home-2145 FTHB 08-STBG-4785 09-CalHome-6543 09-EDEF-6538 09-PTAE-6557 09-SBTG-6397 CDBG Grant
2/1/2016 1:37 PM
APPENDIX C
BUDGET NO. 4006 4500 1019 1056 1554 4018 7002 4058 4009 1548 1023 4013 1842 1567 4032 1621 7152 4010 1499 4070 1829 1030 1005 1516 1868 4022 4069 4064 4071 4072 4060 4062 1875 4065 5001 5000 1065 1013 5200 5213 5205 1666 1004 1754 1795 1825 1826 1833 1819 2
COUNTY OF IMPERIAL BUDGET UNITS BY DEPARTMENT FISCAL YEAR 2015-2016 DEPARTMENT
UNIT
COUNTY EXECUTIVE OFFICE CONT 09-SBTG-6399 CDBG Grant 09-SBTG-6400 CDBG Grant 10-STBG-6718 11-PTEC-7628 12-CDBG-8394 14-Calhome-9835 14-HRPP-9216 CDBG Revolving Loan Fund EDA Grant - Operating FTHB 13-Home-9000 General Government Development Fees Countywide General Government Impact Fees Geothermal Administration ICCED Special Expense Fund Library Development Impact Fees NSP3 Grant NSP3 Program Income Palo Verde WWTP Parks & Recreation Impact Fees Public Works Impact Fees Sheriff Development Fees CW Sheriff Development Fees Unincorporated Area Sunbeam Lake Boat Launching Ramp Wiest Lake 12-101-308 Winterhaven County WD Loan Procurement Services Centralized Mail CHILD SUPPORT SERVICES Child Support Services CLERK OF THE BOARD Clerk of the Board COOPERATIVE EXTENSION Cooperative Extension COUNTY CLERK/ RECORDER County Clerk Recorder Micrographics Recorders Improvement Social Security Redaction Vital & Health Statistics COUNTY COUNSEL County Counsel DISTRICT ATTORNEY Criminal Justice Investigation D.A. Auto Fraud Cases District Attorney District Attorney - IVSIT District Attorney Asset Forfeiture District Attorney Asset Forfeiture - Federal HIDTA District Attorney JAG IC Lead Program
2/1/2016 1:37 PM
APPENDIX C
BUDGET NO. 1821 1822 1832 1846 1856 1879 1876 1571 1675 1869 1780 1756 1556 1506 1757 1834 1849 1867 1758 1759 1755 1779 1812 1855 1871 1010 5203 1022 1003 1055 1038 7192 1651 1781 1647 1011 7264 7229 1020 1710 1655 1726 1524 1881 3
COUNTY OF IMPERIAL BUDGET UNITS BY DEPARTMENT FISCAL YEAR 2015-2016 DEPARTMENT
UNIT
APPENDIX C
BUDGET NO.
DISTRICT ATTORNEY - CONT. Special Prosecution Unit Victim/Witness Assistance
1602 1566
2009 Homeland Security Grant 2011 Homeland Security 2012 Homeland Security 2013 Homeland Security City of Imperial Fire Service County Fire Protection Operating Hazardous Material Service Fee Office of Emergency Services TENS Grant
1840 1860 1861 1877 1560 1501 1543 1551 1777
Human Resources Loss Reserve - Auto Loss Reserve - Dental/Vision Loss Reserve - Liability Operating Loss Reserve - Medical Plan Loss Reserve - Medical Mal Practice Loss Reserve - Unemployment Insurance Loss Reserve - Workers' Compensation Workers' Compensation Court Tail Claims
1012 5212 5210 5206 5209 5211 5208 5207 5214
FIRE PROTECTION
HUMAN RESOURCES
LIBRARY Library PLANNING AND DEVELOPMENT SERVICES Abandoned Vehicle Service Airport Land Use Commission CEC Grant-Renewable Energy CEC Grant II-Renewable Energy Groundwater JLUS NAF El Centro Parks & Recreation Parks & Recreation Commission Planning Building Inspection Planning Commission Planning Department Renewable Energy Projects PROBATION & CORRECTIONS AB 1913-Probation Community Corrections - Probation Community Corrections Performance Incentive Fund Community Corrections Planning Day Reporting Center - Program El Centro Training Center CYA JAG 2013 - DJ -BX - 0310 JAG 2015 - H2769-CA-DJ Drug Program Fees Juvenile Hall Probation Probation - Asset Forfeiture
2/1/2016 1:37 PM
1500 7325 1043 1859 1873 1037 1852 1063 1066 1035 1040 1041 1853 1674 1847 1831 1836 1858 1565 1862 1883 7156 1026 1028 1622 4
COUNTY OF IMPERIAL BUDGET UNITS BY DEPARTMENT FISCAL YEAR 2015-2016 DEPARTMENT
UNIT
PROBATION & CORRECTIONS - CONT. Probation Training Proud Parenting-Probation Wraparound Program - Probation Youth Offender Block Grant PUBLIC ADMINISTRATOR Area Agency on Aging Indigent Burials Public Administrator PUBLIC DEFENDER Public Defender PUBLIC HEALTH Animal Control California Children Services Emergency Preparedness Environmental Health Recovery & Remediation Environmental Health Local Primacy Fund PUBLIC HEALTH CONT. Health-CMSP-Fee Mosquito Abatement TCTF-SC Reporter Fee-GC Public Health Department Public Health Environment - Operating Tobacco Education PUBLIC WORKS Facilities Management Flood Control Measure D LTA Road Fund Prop 1B State Funds Public Works Public Works Architecture & Design Public Works Road Construction - Operating Service Authority Freeway Emergency IV Expo Parking Lot Public Works Solid Waste Disposal Solid Waste Closure/Postclosure Survey Monument Preservation USDA Port of Entry Waste Water REGISTRAR OF VOTERS Registrar of Voters-Elections Help America Vote Act 2002 SHERIFF-CORONER Automated Fingerprint ID Fund CAL-MMET Grant 06-07 COPS AB 3229 LLESF-Sheriff Correctional Work Crew Court Security Federal Asset Forfeiture - Operating Firearms Trafficking Task Force Glamis Dunes Grant HIDTA Grant - Coalition Holtville Law Enforcement
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APPENDIX C
BUDGET NO. 1558 1850 1866 7390 1603 1051 1039 1021 1034 1053 1702 1801 1872 1045 1607 1630 1044 1510 1604 1015 5204 1824 1830 1017 1542 1574 4067 1580 5005 1547 1513 1014 1806 1663 1761 1789 1878 1814 1668 1815 1539 1563 1813 5
COUNTY OF IMPERIAL BUDGET UNITS BY DEPARTMENT FISCAL YEAR 2015-2016 DEPARTMENT
UNIT
APPENDIX C
BUDGET NO.
SHERIFF-CORONER CONT. JAG Funds 2012 JAG Funds 2014 Jail Improvement State Jail Improvement Federal North Counnty Reentry Facility SB 1022 Off Highway Enforcement Office of Homeland Security Grant 06/08: Public Safety Peace Office Training Fund Regional Terrorism ASMT Grant Security-Sheriff Sheriff Fees - GC 26731 Sheriff Process Fee Sheriff Standard Training Sheriff Weapons Replacement Sheriff-Coroner Sheriff's Correction Division Sheriff's Information Technology Project Sheriff's Trust State Asset Forfeiture - Operating Stonegarden 2010 Stonegarden 2011 Stonegarden 2012 Stonegarden 2013 Stonegarden 2014 Tel Communication Shelter Fund
1851 1874 1552 1553 4063 1709 1767 1660 1798 1058 1631 1665 1559 1713 1024 1025 1701 1639 1669 1848 1854 1863 1870 1880 4043
Aid to Indigents Betty Jo McNeece Receiving Home Categorical Aid Child Abuse (AB1733) IHSS Public Authority Medi-Cal/ CMSP Fund Social Services Wraparound Program - Social Services
1050 1027 1049 1564 1728 1724 1047 1865
Country Club Sewer Maintenance Employment Retirement Gateway CSA Administration Water & Sewer Imperial Center Light Maintenance Imperial Citrus Pest Control Niland Service Area
5500 5516 1519 5526 5502 5508
SOCIAL SERVICES
SPECIAL DISTRICTS
TREASURER/ TAX COLLECTOR Treasurer - Tax Collector WORKFORCE DEVELOPMENT OFFICE At Like-Workforce Innovations Imperial County Workforce Development Veterans Service Office - M/V- Vehicle License Fees Veterans Service Office Work Force Investment Act Operating Fund
2/1/2016 1:37 PM
1007 1857 1659 7005 1054 1531
6
Appendix D Year - End Encumbrance & Instructions Form B007
APPENDIX D
COUNTY OF IMPERIAL INSTRUCTIONS FOR FORM B007 YEAR-END ENCUMBRANCE REQUEST GENERAL INFORMATION The Encumbrance Form is for current year budget amounts being encumbered or prior year amounts being re-encumbered (with proper justification). If you are requesting an encumbrance, complete the form and submit to the County Executive Office on or before June 30. There is no exception to the filing deadline to encumber appropriations in the current year. An itemized list and supporting documentation of obligations supporting the amount of the year-end encumbrances must accompany the request. Only submit encumbrance requests that pertain to the 2015-2016 fiscal year. All encumbrances older than 2015-2016 will be cancelled unless thoroughly justified. Encumber obligations for contracted services not already covered by purchase orders. Estimates are not acceptable. Do not encumber the balance of appropriations in an account without justification and detailed support, including contracts, minute orders, etc. Do not include “A” & ”B” purchase orders, as they will encumber automatically to cover outstanding invoices only. The County Executive Office will forward a copy of your approved encumbrance to the Auditor-Controller’s Office. The County Executive Office will return a copy of disapproved encumbrances to you.
INSTRUCTIONS FOR FORM B007 List the description and the number of the Org Key at the top of Form B007. For each requested encumbrance amount, complete the entire section as follows: Object Code: Indicate the account number of the proposed encumbrance. Account Description: The title of the object code. Requested Amount: The amount the department is requesting to encumber. Approved Amount: This field is to be completed by the CEO’s Office. Current Year/Prior Year:
Indicate whether your request is a current year
encumbrance or a prior year encumbrance being re-encumbered. Form B007 (Revised 01/26/2016)
D-1
APPENDIX D
Minute Order: Place an “X” in this column if the request is substantiated by a minute order and attach the minute order. Contract: Place an “X” in this column if the request is a result of a contractual agreement and attach the contract or supporting documentation. Total Amount Requested: Add the encumbered amounts requested and place the total in this field. Justification: Indicate the reason/purpose of the encumbrance. If a department has more than one page of encumbrances for a budget unit, total each page separately, do not carry forward totals to the following page. The department head or designee must sign and date the form prior to forwarding to the CEO’s Office. The CEO’s Office will review the Year-End Encumbrance Request Form and approve the request, deny the request, or disallow a portion of the request. Upon the CEO’s review and approval, the original form will be transmitted to the Auditor-Controller for further action and a copy will be sent to the issuing department.
Form B007 (Revised 01/26/2016)
D-2
COUNTY OF IMPERIAL YEAR-END ENCUMBRANCES REQUEST AS OF JUNE 30, 2016
APPENDIX D
Budget Unit/Org Key Title: Org Key Code: CEO Office Use Only
Object Code
Account Description
Requested Amount
Approved Amount
Cur. Yr/ Prior Yr
Minute Order Contract
Account Description
Requested Amount
Approved Amount
Cur. Yr/ Prior Yr
Minute Order Contract
Account Description
Requested Amount
Approved Amount
Justification:
Object Code Justification: Object Code
Cur. Yr/ Minute Prior Yr Order Contract
Justification:
TOTAL AMOUNT REQUESTED:
$
-
It is requested that appropriation accounts of this department be encumbered in the above amounts to cover anticipated expenditures in accordance with the Auditor-Controller's guidelines.
Signature of Department Head
Date For CEO Office Use Only
TOTAL AMOUNT APPROVED:
Signature of CEO/Representative
Form B007 (01/26/2016)
Date
D-3
Appendix E Budget Worksheets & Budget Worksheet Instructions
APPENDIX E
COUNTY OF IMPERIAL BUDGET WORKSHEET INSTRUCTIONS FISCAL YEAR 2016-2017 The following instructions will assist Departments in completing the Budget Worksheets for FY 2016-2017. This procedure, as last year, will allow the CEO’s and Auditor’s office to early interpret requests and will reduce the error factor and time spent during the initial budget input process. Step 1: Enter data only into the appropriate fields in the worksheet. Estimated Actual (Column H): expenditures.
Input the year-end estimated actual revenues and
Budget Request (Column I): Due to a Status Quo Budget, the Budget Request (Column I) will contain the Adopted Budget from 2015-2016. Change only if there are increases to revenue and expenses due to board approved multi-year contracts, etc. Please provide justification for the increase. Budget items are to be entered as whole dollar amounts only. Cents entered on the worksheets will not display. As you begin to enter data into the worksheet, you should use the File and Save commands frequently to prevent loss of work should a power failure or other computer problem occur.
* The Excel spreadsheet provided by your analyst contains a built-in formula to calculate your total Revenues, Expenditures and Net. Therefore, there is no need to input the formulas in the cells. Step 2: Part A:
E-mail your Budget Worksheets to
[email protected]
The Budget Worksheets will be reviewed by CEO staff prior to your meeting with an assigned analyst. Part B: Please provide the CEO’s Office with the proper budget documentation in support of your request for FY 2016-2017, i.e. budget forms, narratives, etc.
(Revised 02/02/2016)
E-1
APPENDIX E Budget Worksheet For Fiscal Year 2016-2017 Org Key: SAMPLE Dept: SAMPLE Director: SAMPLE
Object Description REVENUES 491045 Other Refunds & Reimbursements 493000 Reimb For Services Provided EXPENDITURES 531005 Travel-In Cnty County Car 531040 Travel Out of Cnty Misc 549000 Equipment 552000 Intrafund Transfer 552020 Intrafund Maintenance Revenues Expenditures Net
Actual June 30 2014
Actual June 30 2015
Adopted Budget 2016
Budget Actual Rev/Exp Adjustments December 31 2016 2015
Estimated Actual 2016
Budget Request 2017
Recommended Budget 2017
561 80,106
25 51,554
65,000
-
21,295
20,000 65,000
-
142 4,176 67 1,182
123 5,809 768 136
100 6,750 300 400
-
2,924 274 -
100 6,750 300 400
-
80,667 552,115 (471,448)
51,579 583,973 (532,394)
65,000 607,702 (542,702)
E-2
-
21,295 323,937 (302,642)
65,000 607,702 (542,702)
Appendix F Verification of Employee Salary & Benefits Worksheets and Instructions
APPENDIX F
COUNTY OF IMPERIAL VERIFICATION OF SALARY & BENEFIT WORKSHEETS A
Job Classification/Employee Name & ID #: This field contains the position title, name of the employee currently filling the position, and employee ID number.
B
Retirement: Employees subject to retirement are coded as follows: Key: G = General Member S = Safety Member Note: Identify NEW hires after 01/01/2013 for new retirement rates NG= 2013 General Member NS= 2013 Safety Member
C
Medicare: All employees employed after 04/01/86 contribute to Medicare. The employer share is paid by the County @ 1.45% of gross salary. Key: M = Employed after 04/01/86 No M = Employed before 04/01/86
D
Health Plan Code: Positions are coded with the appropriate medical plan for the employee filling the position. If the position is vacant assume the highest health plan rate. For each position, the number/letter on the top is the code designated to the employee's medical plan and the number/letter on the bottom is the code for dental/vision insurance. A blanck field indicates no coverage.
E
Voluntary Life Insurance Cost: Code "L" indicates the County's contribution for life insurance. Life insurance is granted per bargaining unit classification. If this field is blank, the County pays no life insurance for the position. equals: $7.29 x 26 pp = $189.54 annually p/employee Please note: Regular Life Ins. Is not audited as part of this worksheet.
F
Employee Status: This field indicates the employment status of this position. Key: RG = Regular CT = Contract AP = Appointed EL = Elected LT = Limited Term UH = Under Hire PT = Part Time
G
Initial Step & Range: This field contains the current range and step of the incumbent filling the position.
H
Merit/Anniversary Date: The merit/anniversary date is equal to either the employee's hired date, promotion or demotion date.
I
Pay Yrs: This field contains the percentage (%) that the incumbent filling the position will be budgeted at the salary (range and step) as of July 1.
J
1st of Year Rate: Annual salary of the current range and step as of July 1.
K
Fiscal Amount: This field equals to the Pay Yrs. percentage multiplied by the 1st of Year Rate
By: R. Velarde, HR
F-1
APPENDIX F
L
Poss Yrs: This field contains the post year percentage (%) that the inbumbent filling the position will be budgeted at the next step (merit increase). Note: Pay Yrs. and Poss Yrs. must equal to 100%
M
Step Rate: Annual salary of the step increase as of merit date.
N
Increase Amount: This field equals to the Poss Yrs. percentage multiplied by the Step Rate
O
Total Amount: This field equals the annual amount the incumbent filling the position will be budgeted for the next fiscal year. (Fiscal Amount plus Increase Amount)
P
Dept. Request: This field reflects the department's requested annual salary for each employee.
Q
HR Recommendation: This field reflects the total annual salary recommended by Human Resources Department for each employee within the department.
R
Vacancies: 1. 2. 3. 4.
HR must reconcile vacancies HR must identify underhires HR must identify the total number of vacancies left unfunded If a department contains an approved requisition for personnel, HR must fund the total annual salary, health benefits, medicare, and if applicable fund the gifted dental/vision and life insurance. Must include approved requisition number.
S
Total Salaries: column.
T
Total Retirement: The sum of general and safety retirement: 1. General Current Retirement: The sum of retirement regular, pension and health Regular: 18.20% Pension: 6.13% Health: 7.49% 2. Safety Current Retirement: The sum of safety retirement, pension and health Safety: 27.28% Pension: 4.79% Health: 7.49% 3. General New Retirement: The sum of retirement regular, pension and health Regular: 13.11% Pension: 6.13% Health: 7.49% 4. Safety New Retirement: The sum of safety retirement, pension and health Safety: 20.11% Pension: 4.79% Health: 7.49%
U
Total Health Cost:
By: R. Velarde, HR
The sum of all employee's annual salary under the HR Recommendation
The sum of each employee's health plan and funded vacancies.
F-2
APPENDIX F V
Total Dental/Vision: The sum of all applicable "gifted" dental/vision employee's plan.
W
Total Life Insurance: The sum of all applicable "gifted" employees signed to the voluntary additional life insurance.
X
Total Medicare: The grand total of annual salaries contributing to Medicare multiplied by 1.45%
Y
Reconcile the totals listed for each of the categories, i.e. POS LTD TERM, POSITIONS UNDERHIRES, POS VACANT, POS FLD, and POSITIONS ALLOCATED
By: R. Velarde, HR
F-3
APPENDIX F Database: impprod COUNTY OF IMPERIAL Budget Unit - BU Title (A)
PERMANENT SALARIES AND EMPLOYEE BENEFITS DEPARTMENT NAME (B) RETIREMENT
JOB CLASSIFICATION EMPLOYEE NAME & NO. SHERIFF'S SERVICE OFFICER Doe, John SHERIFF'S SERVICE OFFICER Smith, Mary SHERIFF'S SERVICE OFFICER Johnson, Lone SHERIFF'S SERVICE OFFICER Smith, John SHERIFF'S SERVICE OFFICER Ranger, Lone CRIME PREVENTION COORDINATOR I Person, Any
(C )
(D)
MEDI- HEALTH CARE DENTAL
(E)
(F)
(G)
(H)
LIFE INS
EMP STATUS
STEP & RANGE
MERIT/ANNIV DATE
LIMT LT LIMT LT LIMT LT LIMT C REG E LIMT C
C 207
2/25/2017
B 207
5/1/2017
C 207
7/4/2016
C 207
6/27/2016
E 207
2/3/2017
C 191
10/15/2016
BARG UNT 111111 222222 333333 444444 555555 666666
G I G I G I G I G I G I
M M M M M M
F-4
E WAVE D D D D A A A A A A
APPENDIX F
COUNTY OF IMPERIAL AUTHORIZED POSITION ALLOCATIONS The Authorized Position Allocations Form is a listing of a department’s approved positions by the Board of Supervisors. This document will assist you in the verification process of the Permanent Salaries and Employee Benefits worksheet. There are two (2) parts to verify: PART 1. Current Vacant 2015-2016 column: Identify all vacant positions for budget fiscal year. PART 2. Funded and Unfunded Vacant Position column: Identify the vacancies within your department funded or unfunded for accuracy.
(Revised: 01/27/2016)
F-5
APPENDIX F
COUNTY OF IMPERIAL AUTHORIZED POSITION ALLOCATION & VACANCIES REPORT BUDGET FISCAL YEAR 2015-2016
BUDGET UNIT
FUND
CUR RNG
JOB CLASS
DEPARTMENT: COOPERATIVE EXTENSION 1055
TOTAL ALLOCATIONS BEGINNING OF FY 2015-2016
TOTAL VACANT
VACANT FUNDED
VACANT UNFUNDED 2015-2016
5
0
0
0
0
0
0
242 OFFICE SUPVSR II
1
185 OFFICE TECHNICIAN
2
174 AG EXT ASST
1
167 OFFICE ASST III
1
Total
5
F-6
Appendix F Authorized Position Allocation And Vacancies Report
COUNTY OF IMPERIAL AUTHORIZED ALLOCATIONS & VACANCIES REPORT FISCAL YEAR 2015-2016 Revised 02/10/2016
BUDGET UNIT
FUND
CUR RNG
1031
Report prepared by: Rosie Velarde/Human Resources Dept.
0
43 1
377 DEPUTY AG COMMISSIONER/SEALER
3
3
344 AG BIOLOGIST/STANDARDS SPECIALIST IV
3
3
344 SPECIAL PROJECTS COORDINATOR
1
1
334 PLANT PATHOLOGIST/ENTOMOLOGIST
1
312 AG BIOLOGIST/STANDARDS SPECIALIST III
20
242 OFFICE SUPERVISOR II
1
1
197 ACCOUNTING TECHNICIAN
1
1
185 OFFICE TECHNICIAN
1
1
174 AG ASSISTANT/STANDARDS TECHNICIAN
5
5
171 ACCOUNT CLERK III
1
1
167 OFFICE ASSISTANT III
1
148 OFFICE ASSISTANT II
2
142 DATA ENTRY OPERATOR
1
1 3
3
20
1 1
1
2 1
43
4
0
4
0
43
25
3
0
3
0
25
445 AIR POLLUTION CONTROL OFFICER
1
1
377 ASSISTANT AIR POLLUTION CONTROL OFFICER
1
1
344 AIR POLLUTION CONTROL DIVISION MANAGER
3
3
295 ADMINISTRATIVE ANALYST II
1
1
290 AIR POLLUTION C ENVIRONMENTAL COORDINATOR
2
2
290 AIR POLLUTION CONTROL ENGINEER
3
3
269 AIR POLLUTION CONTROL SPECIALIST
1
269 AIR POLLUTION CONTROL SPECIALIST-Limited Term
2
243 AIR POLLUTION CONTROL INSPECTOR III
1
239 AIR POLLUTION CONTROL MONITORING TECHNICIAN
3
225 AIR POLLUTION CONTROL INSPECTOR II
3
3
217 OFFICE SUPERVISOR I
1
1
185 OFFICE TECHNICIAN
1
1
167 OFFICE ASSISTANT III
1
1
148 OFFICE ASSISTANT II
1
1 2
2
1
1
2 1 3
1
25
3
0
3
0
25
32
4
3
1
0
32
Flat COUNTY ASSESSOR
1
1
354 ASSISTANT COUNTY ASSESSOR
1
1
304 AUDITOR-APPRAISER SUPERVISOR
1
1
298 APPRAISAL SUPERVISOR
3
3
296 ASSESSMENT SYSTEM ANALYST
1
1
277 CADASTRAL MAPPING/GIS SUPERVISOR
1
1
253 AUDITOR-APPRAISER II
2
253 APPRAISER III
11
242 OFFICE SUPERVISOR II
1
1
239 CADASTRAL MAPPING/GIS TECHNICIAN
1
1
197 APPRAISER TECHNICIAN
1
1
181 SENIOR TITLE EXAMINER
1
171 ASSESSMENT TECHNICIAN III
3
157 TITLE EXAMINER
2
149 ASSESSMENT TECHNICIAN II
2
DEPARTMENT: AUDITOR-CONTROLLER 1006
4
1
Total
AUDITOR-CONTROLLER
0
1
DEPARTMENT: ASSESSOR 1008
4
401 ASSISTANT AG COMM/SEALER W & MEASURES
Total
ASSESSOR
43
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
1
DEPARTMENT: AIR POLLUTION CONTROL DISTRICT 1596
VACANT FUNDED FY 15-16
445 AG COMMISSIONER/SEALER OF WEIGHTS & MEASURES
Total
AIR POLLUTION CONTROL
TOTAL VACANT
JOB CLASS
DEPARTMENT: AGRICULTURAL COMMISSIONER AGRICULTURAL COMMISSIONER
TOTAL APPROVED ALLOCATIONS FY 2014-2015
2 3
2
1
11
1 1
1
3 2 2
32
4
3
1
0
32
21
4
1
3
0
21
Flat AUDITOR-CONTROLLER
1
1
377 ASSISTANT AUDITOR-CONTROLLER
1
1
323 SPECIAL ACCOUNTING MANAGER
1
1
323 AUDITS & SYSTEMS MANAGER
1
1
1
Revised 02/10/2016
BUDGET UNIT
FUND
TOTAL VACANT
VACANT FUNDED FY 15-16
311 GENERAL ACCOUNTING MANAGER
1
1
1
289 SENIOR ACCOUNTANT AUDITOR
2
2
268 ACCOUNTANT-AUDITOR
5
5
236 PAYROLL SUPERVISOR
1
1
171 ACCOUNT CLERK III
6
CUR RNG
JOB CLASS
Total SOCIAL SERVICES AUDITOR DEPT
1048
171 ACCOUNT CLERK III Total
DEPARTMENT: BEHAVIORAL HEALTH BEHAVIORAL HEALTH
1046
1570
Report prepared by: Rosie Velarde/Human Resources Dept.
6 3
1
2
0
2
1
2
1
0
1
0
2
359
76
48
28
26
385
1
19 2
1
1
415 ASSISTANT DIRECTOR OF BEHAVIORAL HEALTH SERVICES
1
1
401 DEPUTY DIRECTOR OF BEHAVIORAL HEALTH SERVICES
3
463 STAFF PSYCHIATRIST
1
1
1
390 SUPERVISING CLINICAL PSYCHOLOGIST
2
1
1
384 SENIOR BEHAVIORAL HEALTH MANAGER
4
4
362 BEHAVIORAL HEALTH MANAGER
10
333 PROGRAM SUPERVISOR III
3
317 BEHAVIORAL HEALTH ADMINISTRATIVE ANALYST III
1
1
1
1
2
312 PSYCHIATRIC SOCIAL WORKER III
11
1
1
1
12
311 PROGRAM SUPERVISOR II
16
2
1
306 NURSING SUPERVISOR
1
296 QUALITY IMPROVEMENT COORDINATOR
1
295 ADMINISTRATIVE ANALYST II
10
295 MENTAL HEALTH COUNSELOR II
7
289 SENIOR ACCOUNTANT AUDITOR
1
279 PSYCHIATRIC NURSE II
1
3 1 2 4
4 10 3
1
16 1
1
1
1 10
2
2
2
9 1 1
1
1
1
1
1
1
4
269 QUALITY IMPROVEMENT SPECIALIST
3
1
268 ACCOUNTANT-AUDITOR
5
1
264 PSYCHIATRIC TECHNICIAN II
1
262 MENTAL HEALTH REHABILITATION SPECIALIST
6
256 ADMINISTRATIVE SERVICES SUPERVISOR
2
250 MENTAL HEALTH REHABILIATION TECHNICIAN III
1
5 1
2
1
47
2
2
1
48
247 LICENSED VOCATIONAL NURSE III
10
4
4
1
11
242 OFFICE SUPERVISOR II
6
1
1
6
218 COMMUNITY SERVICE WORKER II
4
1
1
4
217 MENTAL HEALTH WORKER SUPERVISOR
1
202 ACCESS & BENEFIT WORKER II
5
4
4
201 ADMINISTRATIVE SECRETARY
4
186 MENTAL HEALTH WORKER III
8
185 OFFICE TECHNICIAN
15
185 MEDICAL RECORDS SUPERVISOR
1
171 MICROFILM TECHNICIAN
1
1
6
171 ACCOUNT CLERK III
2
1 4
9 4
1
1
8 1
16
1
1
1
10
1
1
10
167 OFFICE ASST III
29
3
3
147 MEDICAL RECORDS ASSISTANT
4
2
1
1
236
38
28
10
260 SUBSTANCE ABUSE COUNSELOR III
1
1
1
186 MENTAL HEALTH WORKER III
1
1
1
2
2
0
401 DEPUTY DIRECTOR OF BEHAVIORAL HEALTH SERVICES
1
1
1
362 BEHAVIORAL HEALTH MANAGER
1
1
311 PROGRAM SUPERVISOR II
1
1
295 ADMINISTRATIVE ANALYST II
2
260 SUBSTANCE ABUSE COUNSELOR III
17
202 ACCESS & BENEFIT WORKER II
3
201 ADMINISTRATIVE SECRETARY
1
186 MENTAL HEALTH WORKER III
1
Total SUBSTANCE ABUSE
2
445 DIRECTOR OF BEHAVIORAL HEALTH SERVICES
Total 1557
1 2
19
279 SUPERVISING LICENSED VOCATIONAL NURSE
SUBSTANCE ABUSE/PERINATAL
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
TOTAL APPROVED ALLOCATIONS FY 2014-2015
2
1 29
2
4 13
249 1 1
0
2 1
2 12
1
11
17 -2
1 1
1
1
1
Revised 02/10/2016
BUDGET UNIT
FUND
TOTAL APPROVED ALLOCATIONS FY 2014-2015
TOTAL VACANT
185 OFFICE TECHNICIAN
4
1
167 OFFICE ASSISTANT III
3
CUR RNG
1748
34
362 BEHAVIORAL HEALTH MANAGER
1
351 PHYSICIAN ASSISTANT/NURSE PRACTITIONER II
1
333 PROGRAM SUPERVISOR III
1
330 SUPERVISING PSYCHIATRIC SOCIAL WORKER
2
312 PSYCHIATRIC SOCIAL WORKER III
0
311 PROGRAM SUPERVISOR II
4
295 ADMINISTRATIVE ANALYST II
3
295 MENTAL HEALTH COUNSELOR II
9
279 SUPERVISING LICENSED VOCATIONAL NURSE
1792
1
-1
3
13
-3
31
3 15
2
1 1
1
1 1
1
1
2 2
2 4 3
4
4
2
2
3
12
2
2
262 MENTAL HEALTH REHABILITATION SPECIALIST
2
1
1
260 SUBSTANCE ABUSE COUNSELOR III
1
1
1
250 MENTAL HEALTH REHABILITATION TECHNICIAN III
19
8
8
247 LICENSED VOCATIONAL NURSE III
7
1
1
218 COMMUNITY SERVICE WORKER II
4
4
202 ACCESS & BENEFIT WORKER II
2
2
186 MENTAL HEALTH WORKER III
7
7
185 OFFICE TECHNICIAN
3
167 OFFICE ASSISTANT III
12
2
2
78
21
18
Total MHSA P.E.I.
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
JOB CLASS
Total MHSA ACT PROP 63
VACANT FUNDED FY 15-16
2 1 7
26 7
3 3
2
14
16
94
312 PSYCHIATRIC SOCIAL WORKER III
1
1
311 PROGRAM SUPERVISOR II
1
1
295 PSYCHIATRIC SOCIAL WORKER II
1
1
295 MENTAL HEALTH COUNSELOR II
3
3
250 MENTAL HEALTH REHABILITATION TECHNICIAN III
1
1
185 OFFICE TECHNICIAN
1
1
167 OFFICE ASSISTANT III
1
Total
1
9
0
0
0
0
9
DEPARTMENT: BOARD OF SUPERVISORS
5
0
0
0
0
5
BOARD OF SUPERVISORS
5 5
0
0
0
0
5
90
25
8
17
1
91
1001
Flat COUNTY SUPERVISOR Total
DEPARTMENT: CEO COUNTY EXECUTIVE OFFICE
1002
5
Flat COUNTY EXECUTIVE OFFICER
1
1
463 ASSISTANT COUNTY EXECUTIVE OFFICER
1
1
414 INTER-GOVERNMENTAL RELATIONS DIRECTOR
1
409 DEPUTY COUNTY EXECUTIVE OFFICER-GSA
1
366 DEPUTY CEO-DEV SERV NATURAL RESOURCES
1
1 1
1
1
338 PUBLIC INFORMATION OFFICER-CONFIDENTIAL
5000
1013
2
264 ASSISTANT TO THE COUNTY EXECUTIVE OFFICER
1
1
192 OFFICE TECHNICIAN-CONFIDENTIAL
1
1
148 OFFICE ASSISTANT II-CONFIDENTIAL
1 10
1003
Report prepared by: Rosie Velarde/Human Resources Dept.
1 1
0
1
1
330 AIRPORT MANAGER
1
273 ADMINISTRATIVE ANALYST I
1
197 ACCOUNTING TECHNICIAN
1
148 OFFICE ASSISTANT II
1
1
1
4
2
1
1
0
0
0
0
0
317 ADMINISTRATIVE ANALYST III-CONFIDENTIAL Total
CLERK OF THE BOARD
1
2
Total EQUAL EMPLOYMENT OPPORTUNITY
1
317 ADMINISTRATIVE ANALYST III-CONFIDENTIAL
Total AIRPORT IMPERIAL
1
1 1
1
1 1 1
1 1
11
4 1 1
330 CLERK OF THE BOARD OF SUPERVISOR
1
1
247 ASSISTANT CLERK - BOARD OF SUPERVISOR
1
1
192 OFFICE TECHNICIAN-CONFIDENTIAL
1
1
3
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT
FUND
CUR RNG
4
1004
0
1 0
0
4
330 REGISTRAR OF VOTERS/ELECTIONS MANAGER
1
212 ELECTIONS COORDINATOR
1
185 OFFICE TECHNICIAN
1
1
167 OFFICE ASSISTANT III
1
1
148 OFFICE ASSISTANT II
1
Total I.C. COMMUNITY ECONOMIC DEV.
0
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
1
Total 1014
VACANT FUNDED FY 15-16
JOB CLASS
148 OFFICE ASSISTANT II-CONFIDENTIAL
REGISTAR OF VOTERS-ELECTIONS
TOTAL VACANT
5
1 1
1
1
1 1
0
1
0
5
354 MANAGER OF COMMUNITY & ECONOMIC DEVELOPMENT
1
292 ECONOMIC DEVELOPMENT COORDINATOR III
3
292 ECONOMIC DEVELOPMENT COORDINATOR III-Limited Term
3
241 ACCOUNTANT
1
202 PROJECT INSPECTOR
1
1
1
1
185 OFFICE TECHNICIAN
1
1
1
1
167 OFFICE ASSISTANT III
1
1
149 ACCOUNT CLERK II
1
1
12
7
Total
1 3 3
1
2
3 1
1
1 1
2
5
1 0
12
CEO-GSA BUDGET FISCAL
1065
377 DEPUTY CEO-BUDGET & FISCAL
1
317 ADMINISTRATIVE ANALYST III-CONFIDENTIAL
3
231 ACCOUNTING SUPERVISOR
1
171 ACCOUNT CLERK III 148 OFFICE ASSISTANT II
1
3
1
1
1
1
1
9
3
1
278 FLEET MAINTENANCE SUPERVISOR
1
1
1
235 LEAD VEHICLE & HEAVY EQUIPMENT MECHANIC
1
205 AUTOMOTIVE MECHANIC
4
158 AUTOMOTIVE SERVICE WORKER
3
1
1
9
2
2
0
4
1
3
1
1
Total FLEET SERVICES
5200
Total INFORMATION & TECHNICAL SERVICES
5213
1010
Report prepared by: Rosie Velarde/Human Resources Dept.
3 1
2
0
9 1 1 4 3
0
9
1 4
316 NETWORK ADMINISTRATOR
1
298 CUSTOMER SERVICE SUPERVISOR
1
295 PROGRAMMER ANALYST III
3
3
290 SYSTEM SUPPORT ANALYST
5
5
290 TELECOMMUNICATION SYSTEMS SPECIALIST
1
1
268 PROGRAMMER ANALYST II
2
2
228 DEPARTMENT SYSTEMS SUPPORT TECHNICIAN I
8
214 COMPUTER OPERATIONS SPECIALIST
2
1
1
2
197 INFORMATION SERVICES ASSISTANT
1
1
1
1
167 OFFICE ASSISTANT III
1
1
1
30
8
1 4 1 1
8
2
6
1 0
30
305 PURCHASING SUPERVISOR
1
253 PURCHASING SYSTEM COORDINATOR II
1
235 PURCHASING SYSTEM COORDINATOR
1
1
185 OFFICE TECHNICIAN
2
2
152 MAIL CLERK
1
DEPARTMENT: CHILD SUPPORT SERVICES 1022
1
326 SYSTEM SUPPORT SUPERVISOR
Total
CHILD SUPPORT SERVICES
3
394 INFORMATION & TECHNICAL SERVICES MANAGER
Total PROCUREMENT SERVICES
1 1
1 1
1
1
6
1
0
1
0
6
74
16
2
14
0
74
473 DIRECTOR CHILD SUPPORT SERVICES
1
438 ASSISTANT DIRECTOR CHILD SUPPORT SERVICES
1
419 SUPERVISOR CHILD SUPPORT ATTORNEY
1
1
390 CHILD SUPPORT ATTORNEY IV
3
1
362 CHILD SUPPORT PROGRAM MANAGER
2
1
362 ADMINISTRATIVE SERVICE MANAGER
1
4
1
1 1 1 1
1 3
1
2 1
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT
FUND
CUR RNG
TOTAL VACANT
VACANT FUNDED FY 15-16
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
JOB CLASS
295 STAFF SERVICES ANALYST II-FISCAL/STAFF DEV
2
277 CHILD SUPPORT COMPLIANCE TECH
1
2
262 CHILD SUPPORT SUPERVISOR
6
236 CHILD SUPPORT SPEC PRG COORD-OMBUDSMAN
1
236 CHILD SUPPORT SPEC PRG COORD-OUTREACH
1
1
1
236 CHILD SUPPORT SPECIALIST III
6
6
6
6
218 CHILD SUPPORT SPECIALIST I/II
30
2
2
30
201 ADMINISTRATIVE SECRETARY
1
185 CHILD SUPPORT ASSISTANT III
2
2
2
1
1
1 6 1 1
1
185 LEGAL CLERK II
2 3
3
-3
11
183 CHILD SUPPORT PROCESS SERVER
1
167 CHILD SUPPORT ASSISTANT I/II
14
1
1
74
16
2
14
0
74
DEPARTMENT: COOPERATIVE EXTENSION
5
0
0
0
0
5
COOPERATIVE EXTENSION
242 OFFICE SUPERVISOR II
1
1
185 OFFICE TECHNICIAN
2
2
174 AGRICULTURAL EXTENSION ASSISTANT
1
1
167 OFFICE ASSISTANT III
1
Total
1055
Total
DEPARTMENT: COUNTY CLERK RECORDER COUNTY CLERK/RECORDER
1038
0
0
0
0
5
13
2
2
0
-1
12
Flat COUNTY CLERK/RECORDER
1
1
298 ASST COUNTY CLERK/RECORDER
1
1
217 OFFICE SUPERVISOR I
1
1
185 RECORDER DOCUMENT EXAMINER
2
185 LEGAL OFFICE ASSISTANT II
1
1 1
171 ACCOUNT CLERK III
1
1
167 OFFICE ASSISTANT III
2
148 OFFICE ASSISTANT II
3
1
1
13
2
2
17
0
0
2 -1
2
0
-1
12
0
0
17
Flat COUNTY COUNSEL
1
1
448 ASSISTANT COUNTY COUNSEL
1
1
419 SENIOR DEPUTY COUNTY COUNSEL
2
2
390 DEPUTY COUNTY COUNSEL IV
7
7
242 LEGAL OFFICE SUPERVISOR II-CONFIDENTIAL
1
1
192 LEGAL OFFICE ASSISTANT II-CONFIDENTIAL
5
DEPARTMENT: DISTRICT ATTORNEY
Report prepared by: Rosie Velarde/Human Resources Dept.
0
1
1
Total
1020
1
-1
171 IMAGING TECHNICIAN
DEPARTMENT: COUNTY COUNSEL
DISTRICT ATTORNEY
2 1
Total
1011
1
5
185 OFFICE TECHNICIAN
COUNTY COUNSEL
1
5
17
0
0
0
0
17
79
10
5
5
1
80
Flat DISTRICT ATTORNEY
1
1
448 ASSISTANT DISTRICT ATTORNEY
1
1
419 SENIOR DEPUTY DISTRICT ATTORNEY
3
390 DEPUTY DISTRICT ATTORNEY IV
13
1
390 DEPUTY DISTRICT ATTORNEY IV-Limited Term
3
2
372 CHIEF INVESTIGATOR
1
300 VICTIM WITNESS PROGRAM SUPERVISOR-Limited Term
1
298 DISTRICT ATTORNEY INVESTIGATOR
8
1
9
298 DISTRICT ATTORNEY INVESTIGATOR-Limited Term
1
-1
0
317 ADMINISTRATIVE ANALYST III
1
1
273 ADMINISTRATIVE ANALYST I 277 LEGAL OFFICE SUPERVISOR III
1 1
1 1
242 LEGAL OFFICE SUPERVISOR II
1
1
221 VICTIM ADVOCATE SPECIALIST II
1
1
217 INVESTIGATIVE ASSISTANT
3
3
217 INVESTIGATIVE ASSISTANT-Limited Term
1
204 VICTIM ADVOCATE SPECIALIST I
1
201 ADMINISTRATIVE SECRETARY
1
5
3 1
13 2
3 1 1
1 1
1
1 1
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT
FUND
CUR RNG
58
390 DEPUTY DISTRICT ATTORNEY IV
2
279 CRIMINAL RESEARCH SPECIALIST II
3
279 CRIMINAL RESEARCH SPECIALIST II-Limited Term
2
217 EVIDENCE TECHNICIAN
1
185 LEGAL OFFICE ASSISTANT II
1
Total SPECIAL PROSECUTION UNIT
1602
1710
1566
1881
3
0
58 2 3
2
2
2 1 1
0
390 DEPUTY DISTRICT ATTORNEY IV
1
1
1
298 DISTRICT ATTORNEY INVESTIGATOR
1
1
1
2
2
2
2
0
9 1 1
0
0
2
298 DISTRICT ATTORNEY INVESTIGATOR
3
2
5
298 DISTRICT ATTORNEY INVESTIGATOR-Limited Term
2
-2
0
0
5
5
0
0
221 VICTIM ADVOCATE SPECIALIST II
2
204 VICTIM ADVOCATE SPECIALIST I-Limited Term
1
185 OFFICE TECHNICIAN-Limited Term
1
1
1
4
1
1
1
1
1
Total JAG IC LEAD PROGRAM
15
2
Total VICTIM/WITNESS ASSIST.
1
9
Total DISTRICT ATTORNEY-IVSIT
4
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
15
Total 1524
VACANT FUNDED FY 15-16
JOB CLASS
185 LEGAL OFFICE ASSISTANT II
HIDTA - DISTRICT ATTORNEY
TOTAL VACANT
390 DEPUTY DISTRICT ATTORNEY IV
0
2 1 1 0
4 1
298 DISTRICT ATTORNEY INVESTIGATOR Total
0
1
1 2
1
1
1
0
1
DEPARTMENT: FIRE PROTECTION SERVICES
64
6
6
0
0
FIRE PROTECTION
0.5
0.5
367 ASSISTANT COUNTY FIRE CHIEF
1
1
320 TRAINING OFFICER/DEPUTY CHIEF
1
1
320 DEPUTY FIRE MARSHAL
1
1
277 FIRE CAPTAIN
16
16
255 FIRE PREVENTION SPECIALIST
1
1
247 FIREFIGHTER (MECH)
1
1
236 FIREFIGHTER II
25
25
223 FIRE EQUIPMENT MECHANIC
1
1
215 FIRE CODE INSPECTOR
1
205 FIREFIGHTER I-Limited Term
6
1501
419 COUNTY FIRE CHIEF
185 OFFICE TECHNICIAN
1560
56
277 FIRE CAPTAIN
3
236 FIREFIGHTER II
3
Total OFFICE OF EMERGENCY SERV
1551
6
419 COUNTY FIRE CHIEF 185 OFFICE TECHNICIAN Total
DEPARTMENT: HUMAN RESOURCES & RISK MANAGEMENT 1012
RISK MANAGEMENT
Report prepared by: Rosie Velarde/Human Resources Dept.
6 0.5 1
6
6
0
0
56 3 3
0
0
0
0
0.5
280 DEPUTY EMERGENCY SERVICE COORDINATOR
HUMAN RESOURCES &
6
1
Total CITY OF IMPERIAL FIRE SERVICE
1 6
0.5
167 OFFICE ASSISTANT III
64
6 0.5
1
1
0.5
0.5
2
0
0
0
0
2
24
4
1
3
0
24
437 DIRECTOR OF HR & RM
1
366 ASST DIRECTOR HR & RM
1
362 HR MANAGER-CONF
1
1
317 HR ANALYST III-CONF
1
1
317 RISK MGT ANALYST III-CONF
1
1
273 RISK MGT ANALYST I-CONF
1
273 HR ANALYST I-CONF
8
1
254 RISK MGT SPECIALIST-CONF
1
1
244 HR EMPLOYMENT COORD
1
1
230 HR TECHNICIAN-CONF
2
6
1 1
1
1
1 1 1
8 1
1
1 2
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT
FUND
JOB CLASS 242 OFFICE SUPV II-CONF
1
171 OFFICE ASST III-CONF
5
DEPARTMENT: COUNTY LIBRARY 1500
1041
5
24
4
1
3
0
24
6.5
1.5
0
1.5
0
6.5 1
171 LIBRARY OPERATIONS TECHNICIAN
1
1
160 LIBRARY ASSISTANT II
2
148 LIBRARY ASSISTANT I
2.5
1.5
6.5
1.5
0
1.5
0
6.5
44
8
1
7
0
44
2 1.5
1
292 BUILDING INSPECTOR IV
10
1
268 PERMIT SPECIALIST
1
1
241 ACCOUNTANT
1
1
201 ADMINISTRATIVE SECRETARY
1
1
171 ACCOUNT CLERK III
1
167 OFFICE ASSISTANT III
3
1
149 ACCOUNT CLERK II
1
1
1
19
6
1
4
4
1 1 5
1
1
1
354 PLANNING DIVISION MANAGER
1
311 PLANNER IV
6
293 PLANNER III
1
1
268 PERMIT SPECIALIST
1
1
268 ACCOUNTANT-AUDITOR
1
1 1
1
1
Report prepared by: Rosie Velarde/Human Resources Dept.
1
241 ACCOUNTANT
1
1
259 AUTO CAED/GIS TECHNICIAN II
1
1
239 AUTO CAED/GIS TECHNICIAN I
1
227 PLANNING OFFICE SUPERVISOR
1
167 OFFICE ASSISTANT III
3
1 -1
0
0
19
3
19
1
285 PARKS MANAGER
1
1
175 PARK RANGER
5
0
1 1
1 5
6
1
0
1
0
6
119
23
9
14
1
120
305 BUSINESS MANAGER-PROBATION
1
293 PROBATION CORRECTIONS FACILITY MANAGER
1
244 SHIFT SUPERVISOR-JUVENILE HALL
7
203 FOOD SERVICES SUPERVISOR-JUVENILE HALL
1
202 JUVENILE OFFICER-JUVENILE HALL
18
185 OFFICE TECHNICIAN
2
175 COOK
4
Total 1028
6
1
171 ACCOUNT CLERK III
PROBATION
19
1
DEPARTMENT: PROBATION 1026
0
401 ASST DIRECTOR OF PLANNING & BUILDING SERVICES
Total
JUVENILE HALL
3
445 DIRECTOR OF PLANNING & BUILDING SERVICES
Total 1063
10
1
242 OFFICE SUPERVISOR II
PARKS & RECREATIONS
2.5
354 BUILDING DIVISION MANAGER
Total PLANNING DEPARTMENT
1
1
DEPARTMENT: PLANNING & BUILDING SERVICES 1035
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
390 COUNTY LIBRARIAN
Total
BUILDING INSPECTION
VACANT FUNDED FY 15-16
CUR RNG
Total
COUNTY LIBRARY
TOTAL VACANT
34
1 1 1
1
7
2
2
18
1
1
1 -1 1
1
5
1
1
4
1 4
1
1
0
34
430 CHIEF PROBATION OFFICER
1
392 ASSISTANT CHIEF PROBATION OFFICER
1
1
388 DEPUTY COUNTY PROBATION OFFICER
2
2
322 SUPERVISORY PROBATION OFFICER
5
2
2
352 PROBATION DIVISION MANAGER
3
302 DEPUTY PROBATION OFFICER III
6
2
2
284 DEPUTY PROBATION OFFICER II
42
6
1
284 DEPUTY PROBATION OFFICER II-Limited Term
1
1
1
273 ADMINISTRATIVE ANALYST I
1
1
242 OFFICE SUPERVISOR II
1
1
241 ACCOUNTANT
1
1
7
1 1 2
2 5 3 6
5
1
43 1
Revised 02/10/2016
BUDGET UNIT
FUND
TOTAL VACANT
194 PROBATION ASSISTANT
6
2
185 OFFICE TECHNICIAN
1
1
171 ACCOUNT CLERK III
1
1
167 OFFICE ASSISTANT III
1
148 OFFICE ASSISTANT II
5
1
1
78
17
8
9
1
0
0
0
0
4
0
0
0
0
1
1
1
1
0
1
0
1
13
2
1
1
1
14
CUR RNG
1028-697 284 DEPUTY PROBATION OFFICER II
1674-001
2
284 DEPUTY PROBATION OFFICER II
1674-002
194 PROBATION ASSISTANT Total
DEPARTMENT: PUBLIC ADMINISTRATOR PUBLIC ADMINISTRATOR
1039
1603
1044
Report prepared by: Rosie Velarde/Human Resources Dept.
1
4 1
1
259 DEPUTY PUBLIC GUARDIAN-ADMINISTRATOR II
3
3
231 ACCOUNTING SUPERVISOR
1
1
199 PUBLIC GUARDIAN ADMINISTRATOR ASSISTANT
1
1
191 ESTATE PROPERTY COORDINATOR
1
1
171 ACCOUNT CLERK III
1
149 ACCOUNT CLERK II
2
1
9
0
0
292 AREA AGENCY AGING MANAGER-Limited Term
1
1
1
236 OMBUDSMAN COORDINATOR-Limited Term
1
171 ACCOUNT CLERK III-Limited Term
1
166 COMMUNITY SERVICE WORKER I-Limited Term
1
0
-1
1
1
10 1 1
1
1
1 1
4
2
1
1
0
4
25
2
2
0
2
27
460 PUBLIC DEFENDER
1
1
435 ASSISTANT PUBLIC DEFENDER
1
1
419 SENIOR DEPUTY PUBLIC DEFENDER
3
3
390 DEPUTY PUBLIC DEFENDER IV
9
390 DEPUTY PUBLIC DEFENDER IV-Limited Term
2
278 PUBLIC DEFENDER INVESTIGATOR 277 LEGAL OFFICE SUPERVISOR III
3 1
221 LEGAL OFFICE SUPERVISOR I
1
185 LEGAL OFFICE ASSISTANT II
4
1
1
25
2
2
177
78
11
9 1
1
1
3 3 1 1
1
5
0
2
27
67
5
182
267 ANIMAL CONTROL SUPERVISOR
1
1
232 ANIMAL SHELTER SUPERVISOR
1
1
227 SENIOR ANIMAL CONTROL OFFICER
1
1
207 ANIMAL CONTROL OFFICER
3
187 ANIMAL SHELTER ATTENDANT-Limited Term
1
1
1
172 ANIMAL CONTROL ASSISTANT
2
2
2
9
3
463 PUBLIC HEALTH OFFICER*c
1
1
1
1
452 MEDICAL DIRECTOR*c
1
1
1
1
445 DIRECTOR PUBLIC HEALTH
1
1
401 DEPUTY DIRECTOR-HEALTH & SUPPORT SERVICES
1
1
401 DEPUTY DIRECTOR-COMMUNITY HEALTH
1
1
367 EPIDEMIOLOGY MANAGER
1
1
362 PUBLIC HEALTH NURSING MANAGER
1
1
362 MATERNAL CHILD & ADOLESCENT HEALTH MGR
1
1
Total PUBLIC HEALTH
4
1
DEPARTMENT: PUBLIC HEALTH 1034
2
1
Total
ANIMAL CONTROL
2
330 ASSISTANT PUBLIC ADMIN/GUARD/CONSERV
DEPARTMENT: PUBLIC DEFENDER 1021
5 79
1
Total
PUBLIC DEFENDER
1
Flat PUBLIC ADMINISTRATOR/GUARDIAN/CONSERVATOR
Total AREA AGENCY ON AGING
6
4
Total AB1913-PROBATION PEER COURT
2
2
Total AB1913-PROBATION
VACANT FUNDED FY 15-16
JOB CLASS
Total PROBATION IVSIT
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
TOTAL APPROVED ALLOCATIONS FY 2014-2015
8
3
0
3
1 2 0
9
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT
FUND
CUR RNG
TOTAL VACANT
VACANT FUNDED FY 15-16
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
JOB CLASS
362 EMS/BIO-TERRORISM PREPAREDNESS MANAGER
1
362 HEALTH PROMOTION MANAGER
1
1
362 PUBLIC HEALTH LABORATORY MANAGER
1
351 PHYS ASST/PH NURSE PRACTITIONER II
1
1
349 PUBLIC HLTH PRG PLANNING & EVAL SPEC
1
1
343 PHYS ASST/PH NURSE PRACTITIONER I
1
337 PUBLIC HLTH LABORATORY TECH SUPRV
1
318 PUBLIC HEALTH INFORMATION OFFICER
1
1
314 PUBLIC HEALTH MICROBIOLOGIST
1
1
311 EPIDEMIOLOGIST I
1
1
311 EPIDEMIOLOGIST I-Limited Term
1
311 PROGRAM SUPERVISOR II-PH
7
311 PROGRAM SUPERVISOR II-PH -Limited Term
1
299 HEALTH EDUCATION SPECIALIST II-Limited Term
1
295 STAFF SERVICES ANALYST II-PUBLIC HEALTH
1
295 ADMINISTRATIVE ANALYST II
1
295 ADMINISTRATIVE ANALYST II-Limited Term
1
295 EMERGENCY MEDICAL SERVICES COORDINATOR
1
294 PROGRAM SUPERVISOR I- PUBLIC HEALTH
1
294 PROGRAM SUPERVISOR I- PH -Limited Term
2
290 PUBLIC HEALTH NUTRITIONIST
1
1
290 PUBLIC HEALTH NUTRITIONIST-Limited Term
2
2
283 DEPARTMENT FISCAL MANAGER
1
282 PUBLIC HEALTH NURSE II
11
9
1
282 PUBLIC HEALTH NURSE II-Limited Term
1
1
1
278 HEALTH PROGRAMS COORDINATOR-Limited Term
3
2
1
273 STAFF SERVICES ANALYST I-PUBLIC HEALTH
1
1
1
1
273 ADMINISTRATIVE ANALYST I
1
1
1
1
273 ADMINISTRATIVE ANALYST I-Limited Term
2
2
1
2
270 COMMUNITY HEALTH NURSE II
8
2
2
8
270 COMMUNITY HEALTH NURSE II-Limited Term
1
1
1
250 PUBLIC HEALTH REHABILITATION TECHNICIAN-Limited Term
1
1
1
248 HEALTH EDUCATION SPECIALIST I
2
1
1
2
248 HEALTH EDUCATION SPECIALIST I-Limited Term
5
1
1
5
241 ACCOUNTANT
1
1
1
1
237 SOCIAL WORKER II
2
1
1
2
237 SOCIAL WORKER II-Limited Term
1
1
1
1 1
1
1 1
1
1
3
Report prepared by: Rosie Velarde/Human Resources Dept.
7 1
1
1
1 1 1
1
1
1
1
1 1 1 2
1
1 2
2
8
11
1
1
1 1
1
4
1 1
1
2
2
1
235 LICENSED VOCATIONAL NURSE-PH -Limited Term
1
221 PUBLIC HEALTH LABORATORY TECHNICIAN
1
218 COMMUNITY SERVICE WORKER II-Limited Term
4
218 CASE MANAGEMENT TECHNICIAN II-Limited Term
3
214 COMMUNITY DISEASES SPECIALIST
1
206 REGISTERED DENTAL ASSISTANT
1
1
1
1
201 ADMINISTRATIVE SECRETARY
1
1
1
1
197 CASE MANAGEMENT TECHNICIAN I-Limited Term
1
185 OFFICE TECHNICIAN
6
2
2
177 LABORATORY ASSISTANT
1
1
171 ACCOUNT CLERK III
2
2
167 OFFICE ASSISTANT III
2
2
166 COMMUNITY SERVICE WORKER I
1
166 COMMUNITY SERVICE WORKER I-Limited Term
4
149 ACCOUNT CLERK II
2
148 OFFICE ASSISTANT II
2
148 OFFICE ASSISTANT II-Limited Term
1
148 HEALTH SERVICES ASSISTANT
12
4 1 1 1 6
125
59
8
357 MEDICAL THERAPY UNIT SUPERVISOR
1
1
1
343 OCCUPATIONAL THERAPIST
1
1
311 PROGRAM SUPERVISOR II-PUBLIC HEALTH
1
282 PUBLIC HEALTH NURSE II
1
9
1
2
1 1
Total 1053
1
1 4
235 LICENSED VOCATIONAL NURSE-PH
CALIF CHILDREN SERVICES
1
1 1 4 3 1
1 6
1 4
4
1
2
1
2
1
1
6
12
51
3
128 1
1
1 1
1
1
1
Revised 02/10/2016
BUDGET UNIT
FUND
TOTAL APPROVED ALLOCATIONS FY 2014-2015
TOTAL VACANT
VACANT FUNDED FY 15-16
270 COMMUNITY HEALTH NURSE II
2
2
1
197 ACCOUNTING TECHNICIAN
1
167 OFFICE ASSISTANT III
3
149 THERAPY AID
2
CUR RNG
JOB CLASS
Total ENVIRONMENTAL HEALTH SERV.
1510
12
1607
1604
1
2 6
3
3
1
13
1
316 ENVIRONMENTAL HEALTH SPECIAL REGISTERED
4
312 VECTOR BIOLOGIST/ENTOMOLOGIST
1
1
309 ENVIRONMENTAL HEALTH COMPLIANCE SPECIALIST III
1
1
291 ENVIRONMENTAL HEALTH COMPLIANCE SPECIALIST II
4
291
ENVIRONMENTAL HEALTH COMPLIANCE SPECIALIST II-Limited Term
1
253 ENVIRONMENTAL COMPLIANCE TECHNICIAN-Limited Term
1
248 HEALTH EDUCATION SPECIALIST I
1
185 OFFICE TECHNICIAN
1 16
306 VECTOR CONTROL SUPERVISOR
1
221 VECTOR CONTROL TECHNICIAN
6
167 OFFICE ASSISTANT III
1
294 PROGRAM SUPERVISOR I-PH -Limited Term
1 1 1
1
4
4 1
1
1
1
1 1 1 1
3
0
3
0
16 1
1
1
6 1
8
1
1
1
0
1
0
1
8 1
1
1
248 HEALTH EDUCATION SPECIALIST I-Limited Term
1
166 COMMUNITY SERVICE WORKER I
1
1
1
124 HEALTH WORKER
4
4
4
7
6
0
6
1
8
181
44
8
36
0
181
DEPARTMENT: PUBLIC WORKS
Report prepared by: Rosie Velarde/Human Resources Dept.
3
1
Total
1542
3 1
1
278 HEALTH PROGRAM COORDINATOR-Limited Term
ROAD CONSTRUCTION
1
362 ENVIRONMENTAL HEALTH SERVICE MANAGER
Total TOBACCO EDUCATION
1
401 DEPUTY DIRECTOR ENVIRONMENTAL HEALTH
Total VECTOR CONTROL
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
1 1 4
445 DIRECTOR OF PUBLIC WORKS
1
1
402 DEPUTY DIRECTOR PUBLIC WORKS-ENGINEERING
1
1
362 DEPUTY DIRECTOR PUBLIC WORKS-FIELD OPERATIONS
1
1
362 ASSISTANT COUNTY ENGINEER
1
362 SENIOR ENGINEER-PUBLIC WORKS
3
360 DEPUTY DIRECTOR PUBLIC WORKS-ADMINISTRATION
1
320 CIVIL ENGINEER
1
311 CIVIL ENGINEER ASSISTANT II
2
1
1
309 FIELD OPERATION MANAGER
1
1
1
295 ADMINISTRATIVE ANALYST II
3
1
1
284 CONSTRUCTION ENGINEERING COORDINATOR
1
283 DEPARTMENT FISCAL MANAGER
1
278 REGIONAL ROAD SUPERINTENDENT
4
273 ADMINISTRATIVE ANALYST I
1
269 CIVIL ENGINEER ASSISTANT I
1
268 PERMIT SPECIALIST
1
362 COUNTY SURVEYOR
1
248 ASSISTANT DISTRICT ROAD SUPERINTENDENT
4
244 CREW LEADER
1
241 ACCOUNTANT
1
239 CIVIL ENGINEER TECHNICIAN
5
237 STRIPPING AND SIGN SUPERVISOR
1
1
235 RIGHT-OF-WAY TECHNICIAN
1
1
232 FIELD OPERATIONS CREW LEADER
2
2
242 OFFICE SUPERVISOR II
1
1
223 HEAVY EQUIPMENT MECHANIC
4
211 EQUIPMENT OPERATOR III
3
206 STRIPING & SIGN ASSISTANT II
1
206 EQUIPMENT OPERATOR II
26
7
203 SURVEY ASSISTANT II
2
2
191 STRIPING & SIGN ASSISTANT I
3
10
1 1
1
3 1 1 2 1 1
4 1 1
2
2
4 -1
0 1 1
1
1
1 4
1
1
4
1
1 1 3
5
4 1
1
3 1
1
7
26
1
2 3
Revised 02/10/2016
BUDGET UNIT
FUND
TOTAL APPROVED ALLOCATIONS FY 2014-2015
TOTAL VACANT
VACANT FUNDED FY 15-16
191 EQUIPMENT OPERATOR I
19
5
1
171 ACCOUNT CLERK III
5
1
167 OFFICE ASSISTANT III
2
CUR RNG
JOB CLASS
Total SOLID WASTE DISPOSAL
1580
106
257 SOLID WASTE SUPERINTENDENT
1
223 HEAVY EQUIP MECHANIC
2
206 EQUIPMENT OPERATOR II
10
136 SOLID WASTE SITE ATTEND Total SURVEY & ENGINEERING
1017
1015
4
19
1
5 2
28
5
23
7
1
3
20
12
1
11
1
1
1
1
1
278 SENIOR CAPITAL IMPROV PROG PROJECT TECHNICIAN
1
239 BUILDING PROJECTS TECHNICIAN
1 3
2
7
10
1 1 1 0
3 1
2
2
237 MAINTENANCE SUPERVISOR I
2
2
236 ELECTRICIAN II
1
1 1
1
224 ELECTRICIAN I
2
2
223 HVAC MECHANIC II
1
1
208 HVAC MECHANIC I
2
2
206 PLUMBER
2
206 CARPENTER
2
203 PAINTER
2
2
203 LOCKSMITH
1
1
189 BUILDING MAINTENANCE WORKER II-STRUCTURAL
4
189 BUILDING MAINT WORKER II-STRUCTURAL -Limited Term
1
189 BUILDING MAINTENANCE WORKER II-MECHANICAL
6
6
187 BUILDING SERVICES SUPERVISOR
1
1
185 OFFICE TECHNICIAN
1
1
162 GROUNDS MAINTENANCE WORKER II
2
158 BUILDING MAINTENANCE WORKER I
4
158 BUILDING MAINTENANCE WORKER I-Limited Term
1
149 GROUND MAINTENANCE WORKER I
5
5
132 BUILDING SERVICES WORKER II
3
3
121 BUILDING SERVICES WORKER I
5
121 BUILDING SERVICES WORKER I-Limited Term
1
1
52
3
1
2
0
52
8
1
1
0
0
8
2 -1
1
4 1
1
1
2
2 1
1 0
4 -1
0
5 1
1
436 RETIREMENT ADMINISTRATOR
1
1
305 ASSISTANT RETIREMENT ADMINISTRATOR
1
1
268 ACCOUNTANT-AUDITOR
1
1
229 RETIREMENT SPECIALIST
4
197 ACCOUNTING TECHNICIAN
1
1
1
8
1
1
0
0
8
328
49
19
30
5
333
DEPARTMENT: SHERIFF CORONER
Report prepared by: Rosie Velarde/Human Resources Dept.
0
1
Total
1024001
20
279 MAINTENANCE SUPERVISOR II
DEPARTMENT: RETIREMENT
SHERIFF-CORONER
7 0
344 COUNTY FACILITIES MAINTENANCE MANAGER
Total
5516
106
1
226 SENIOR CARPENTER
EMPLOYEE RETIREMENT
0
1
1 7 4
320 CAPITAL IMPROVEMENT PROG PROJECT COORDINATOR
Total FACILITIES MANAGEMENT
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
4 1
Flat SHERIFF-CORONER
1
372 CHIEF DEPUTY
3
352 SHERIFF LIEUTENANT
3
305 BUSINESS MANAGER-SHERIFF
1
332 SHERIFF SERGEANT
18
2
299 SENIOR DEPUTY SHERIFF
23
3
3
298 SCIENTIFIC INVESTIGATIONS SUPERVISOR
1
282 DEPUTY SHERIFF
53
17
5
273 ADMINISTRATIVE ANALYST I
2
2
277 PUBLIC SAFETY DISPATCH SUPERVISOR
1
1
274 SHERIFF'S TRAINING COORDINATOR
1
1
11
1 1
1
3 3 1
2
18 23 1
12
53
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT
FUND
CUR RNG
1024-002
1025001
1
1
255 FIREARMS INSTRUCTOR
1
1
241 IDENTIFICATION TECHNICIAN
3
237 PUBLIC SAFETY DISPATCHER
9
232 CIVIL DIVISION SUPERVISOR
1
228 CRIME PREVENTION COORDINATOR II
1
207 SHERIFF'S SERVICE OFFICER
3
212 RECORDS SUPERVISOR
1
1
191 CRIME PREVENTION COORDINATOR I
2
2
185 OFFICE TECHNICIAN
5
5
183 CIVIL PROCESS SERVER
2
2
171 ACCOUNT CLERK III
2
2
167 OFFICE ASSISTANT III
3
3
149 ACCOUNT CLERK II
1
1
148 OFFICE ASSISTANT II
8 150
282 DEPUTY SHERIFF
1539001
1
1563-001
1563-004
1563-006
1741001
1761-003
1
3
8 25
9
16
1
0
0
0
0
151 1 1
1
302 CORRECTIONAL LIEUTENANT
2
2
282 CORRECTIONAL SERGEANT
12
12
253 CORRECTIONAL CORPORAL
11
239 BUILDING PROJECTS TECHNICIAN
1
1
245 CORRECTIONAL OFFICER
65
9
226 FOOD SERVICE SUPERVISOR-JAIL
1
1
200 PRINT SHOP OPERATOR
1
1
195 LAUNDRY OFFICER
1
1
195 CORRECTIONAL SERVICE ASSISTANT
3
3
185 OFFICE TECHNICIAN
2
2
183 FOOD SERVICE LEAD-JAIL
8
8
171 ACCOUNT CLERK III
3
3
170 STOREKEEPER
1
158 CORRECTIONS CLERK
22
155 COMMISSARY CLERK
2
148 OFFICE ASSISTANT II
11 1 8
1
2
3
1
1
140
13
1
282 DEPUTY SHERIFF
1
8
5
2
1
1
282 DEPUTY SHERIFF
3
3
3
5
4
1 2
332 SHERIFF SERGEANT
1
299 SENIOR DEPUTY SHERIFF
1
0
0
0
4
0
2 2 3
0
5
1 0
0
0
0
2 1 1
0
282 DEPUTY SHERIFF-Limited Term
2
2
2
167 OFFICE ASSISTANT III-Limited Term
1
1
1
3
3
1
1
1
1
12
144
1
2
185 OFFICE TECHNICIAN-Limited Term
3 4
1
299 SENIOR DEPUTY SHERIFF
1
22
1 0
201 ADMINISTRATIVE SECRETARY
69
2
2
282 DEPUTY SHERIFF
1 4
1 2
332 SHERIFF SERGEANT-Limited Term
Total
Report prepared by: Rosie Velarde/Human Resources Dept.
1 1
1
Total CAL-MNET
1
1
Total RECREATION SAFETY ENFOR DIV.
10
1
Total HIDTA-MMT
1
372 CHIEF DEPUTY-CORRECTIONS
Total HIDTA-LECC
1
394 UNDERSHERIFF
Total HIDTA GRANT - COALITION
3 1
1
Total GLAMIS DUNES
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
JOB CLASS
Total SHERIFF CORRECTIONS DIVISION
VACANT FUNDED FY 15-16
268 CRIME PREVENTION SERVICES SUPERVISOR
Total SHERIFF-BOAT & WATERWAY
TOTAL VACANT
0
0
0
3
0
2 1 0
1 0
1
2
3 1
0
1
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT
FUND
HOLTVILLE LAW ENFORCEMENT
1813001
CUR RNG
1814001
1815001
1
1
299 SENIOR DEPUTY SHERIFF
2
2
282 DEPUTY SHERIFF
3
3
237 PUBLIC SAFETY DISPATCHER
1 7
1878001
2/2/2016
4
282 DEPUTY SHERIFF
8
2
2
13
2
2
0
282 DEPUTY SHERIFF
195 CORRECTIONAL SERVICE ASSISTANT-Limited Term
1 4 8
0
13
1
1
1
1
0
1
1
0
1
1
1
0
0
0
0
1
514
45
28
17
12
526
1
1
415 ASSISTANT DIRECTOR OF SOCIAL SERVICES
1
401 DEPUTY DIRECTOR
6
1
1
6
362 PROGRAM MANAGER I
12
1
1
12
362 ADMINISTRATIVE SERVICES MANAGER
2
2
321 SOCIAL WORKER SUPERVISOR II
4
4
317 STAFF SERVICE ANALYST III
3
317 STAFF SERVICE ANALYST III - FISCAL
1
317 SENIOR SYSTEM SUPPORT ANALYST-SOCIAL SERVICES
1
1
299 SOCIAL WORKER SUPERVISOR I
14
14
295 STAFF SERVICE ANALYST II
20
278 ELIGIBILITY TECHNICIAN SUPERVISOR
16
1
278 EMPLOYMENT & TRAINING WORKER SUPERVISOR
3
273 SOCIAL WORKER IV
1
3 1
1
1
-1
19
1
17
1
1
11
2
2
255 SOCIAL WORKER III
64
5
4
268 ACCOUNTANT-AUDITOR
2
263 SYSTEM SUPPORT ANALYST-SOCIAL SERVICES
6
1
237 SOCIAL WORKER II
16
1
1
6
22
236 ELIGIBILITY TECHNICIAN III
23
5
5
5
28
241 ACCOUNTANT
1
231 ACCOUNTING SUPERVISOR
2
1
1
1
3
-5
108
3 11 1
64 2
1
6
1
218 ELIGIBILITY TECHNICIAN II
113
218 EMPLOYMENT & TRAINING WORKER II
12
1
222 OFFICE ASSISTANT SUPERVISOR I
9
1
205 SOCIAL SERVICES ASSISTANT
20
4
201 ADMINISTRATIVE SECRETARY
1
197 ACCOUNTING TECHNICIAN
5
185 OFFICE TECHNICIAN
5
171 ACCOUNT CLERK III
5
167 OFFICE ASSISTANT III
31
2
167 SCREENER
5
2
149 ACCOUNT CLERK II
18
4
1
12 1
4
9 4
24 1 5
2
2
5 5
2 1
1
32
2
5
3
18
52
7
2
5
485
42
27
15
52 12
497
362 PROGRAM MANAGER I
1
1
321 SOCIAL WORKER SUPERVISOR II
1
1
273 SOCIAL WORKER IV
1
1
237 SOCIAL WORKER II-BJMRH
5
205 SOCIAL SERVICE ASSISTANT-BJMRH
15
185 OFFICE TECHNICIAN
5 1
1
1
1
15
1
Total
Report prepared by: Rosie Velarde/Human Resources Dept.
7
1
Total 1027
0
445 DIRECTOR SOCIAL SERVICES
148 OFFICE ASSISTANT II
BETTY JO MCNEECE REC HOME
0
1
DEPARTMENT: SOCIAL SERVICES 1047
0
299 SENIOR DEPUTY SHERIFF
Total
SOCIAL SERVICES
1 0
332 SHERIFF SERGEANT
Total CORRECTIONAL WORK CREW
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
332 SHERIFF SERGEANT
Total FIREARMS TRAFFICKING TASK FRC
VACANT FUNDED FY 15-16
JOB CLASS
Total COURT SECURITY
TOTAL VACANT
24
13
1 0
0
24
Revised 02/10/2016
TOTAL APPROVED ALLOCATIONS FY 2014-2015
BUDGET UNIT IHSS PUBLIC AUTHORITY
FUND 1728
CUR RNG
1007-001
1007-002
Approved new VACANT ALLOCATIONS TOTAL Approved UNFUNDED FY 2015-16 ALLOCATIONS FY 15-16 (after FY 2015-2016 6/12/2015)
JOB CLASS 1
1
185 OFFICE TECHNICIAN
1
1
167 OFFICE ASSISTANT III
1
148 OFFICE ASSISTANT II
1
1
1
167 SCREENER
1
1
1
TOTAL
5
2
0
2
0
5
18
1
1
0
-1
17
1
1
298 DIVISION MANAGER
1
1
231 ACCOUNTING SUPERVISOR
1
197 ACCOUNTING TECHNICIAN
4
185 OFFICE TECHNICIAN
1
171 ACCOUNT CLERK III
6
1
1
0
-2
4
14
1
1
0
-1
13
298 DIVISION MANAGER
1 1
197 ACCOUNTING TECHNICIAN
2
185 OFFICE TECHNICIAN
1
DEPARTMENT: WORKFORCE DEVELOPMENT OFFICE
1
WORKFORCE DEVELOPMENT
1531
OFFICE
1
-1
1 1
0
0
0
0
4
53
17
2
15
0
53
1
197 VETERANS SERVICES REPRESENTATIVE
1 2
384 DIRECTOR OF THE WORKFORCE DEVELOPMENT OFFICE
1
354 ASSISTANT DIRECTOR WORKFORCE DEVELOPMENT OFFICE
1
304 PROGRAM & FISCAL COMPLIANCE SUPERVISOR
1
295 ADMINISTRATIVE ANALYST II
3
273 ADMINISTRATIVE ANALYST I
2
268 ACCOUNTANT-AUDITOR
3
256 ONE STOP SITE SUPERVISOR
3
241 ACCOUNTANT
1
217 PROGRAM COMPLIANCE COORDINATOR
4
217 PROGRAM COMPLIANCE COORDINATOR-Limited Term
1
217 EMPLOYMENT COORDINATOR
2
217 CLIENT SERVICES SPECIALIST
7
201 ADMINISTRATIVE SECRETARY
1
185 OFFICE TECHNICIAN
1
185 ASSESSMENT TECHNICIAN (WORKFORCE DEV OFFICE)
3
185 EMPLOYMENT DEVELOPER
3
185 CLIENT SERVICES TECHNICIAN
7
171 CLIENT SERVICES ASSISTANT
4
171 CLIENT SERVICES ASSISTANT-Limited Term Total
1
4
235 VETERAN SERVICE COORDINATOR Total
5 1
1
Total
1054
1
1
241 ACCOUNTANT
VETERANS SERVICES
1
Flat TREASURE TAX COLLECTOR
Total TAX COLLECTOR
VACANT FUNDED FY 15-16
362 PROGRAM MANAGER - IHSS PUBLIC AUTHORITY
DEPARTMENT: TREASURER-TAX COLLECTOR TREASURER
TOTAL VACANT
1 1 0
0
1
1
0
0
2 1 1 1 3
1 1
1
2
1
3
1
1
1
1
3 1 4 1 2
3
1
2
7 1
1 1 2
1
1
1
3
2
3
2
3
2 3
51
17
2
15
2,337.50
425.50
159.00
266.50
7 4
3
3 0
51
*c - Contract
County Totals
Report prepared by: Rosie Velarde/Human Resources Dept.
14
52.00
2,389.50
Appendix G Position Request Form & Instructions Form B002
APPENDIX G
COUNTY OF IMPERIAL INSTRUCTIONS FOR FORM B002 NEW POSITION REQUEST The Position Request Form is used to add, delete, or change positions only during the budget process. There are four parts to complete, which are as follows: PART 1. To be filled out by the requesting department/budget unit. 1. Enter the department/budget unit name and org key. 2. Check the appropriate Action and Status boxes. If the position is part time, provide the number of hours per pay period to be worked. Allocation transfers are transfers from one budget unit to another budget unit within the same department. Not to be used for transfers between two separate departments. In addition, you must have an available vacant funded position within your authorized position allocations. 3. Enter the job title you are requesting, and the date you want this action to be effective. 4. Enter the number of positions that are being requested for this class job title. 5. Describe the proposed duties of this individual(s) to be performed within the department/unit, program, project, grant, etc. Include the justification for the position. (Do not attach copies of the job description). 6. Sign and date this request before submitting with your budget package. Include date submitted to HR and Budget Fiscal.
PART 2. To be completed by the Human Resources Department.
PART 3. To be completed by the County Executive Office.
PART 4. To be completed by the requesting department/budget unit. Provide a description of the total salary and benefits and include the funding source that will be used for the request.
Form B002 Instructions (Revised: 02/01/2016)
G-1
APPENDIX G
NOTES: •
SUBMIT FORM TO HUMAN RESOURCES FIRST FOR REVIEW AND APPROVAL. INCLUDE COPY OF FORM WITH HR SUBMISSION DATE IN BUDGET PACKAGE.
•
Submit a separate Position Request for each position to be added or deleted, unless two or more positions are in the same classification, same budget unit, and assigned the same duties.
Form B002 Instructions (Revised: 02/01/2016)
G-2
APPENDIX G
COUNTY OF IMPERIAL POSITION REQUEST PART 1. DEPARTMENT/BUDGET UNIT INFORMATION Department/Budget Unit:
Name:
ACTION: Fund Existing Unfunded Allocation Add and Fund Allocation Delete Existing Funded Allocation Delete Existing Unfunded Allocation Transfer Allocation From Budget Unit: Other
Org Key No: STATUS: Regular Full Time Regular Part Time Limited Term - Full Time
To Budget Unit:
Hours:
To Budget Fiscal:
To HR: Date
Date
Title Description: Requested Effective Date: Number of Positions Requested:
FTE(s) Requested:
Proposed Duties/Program:
Justification Must Be Attached:
Department Head Signature:
Date:
PART 2. HUMAN RESOURCES DEPARTMENT Recommended
Not Recommended
Bargaining Unit:
Other (See Comments)
Position Status:
PCN Number:
Human Resources Signature:
Date:
Comments:
PART 3. COUNTY EXECUTIVE OFFICE/BUDGET MANAGEMENT Recommended
Not Recommended
Other (See Comments)
CEO/Budget Analyst:
Date:
Number of Positions:
Regular
Limited Term
Effective Date:
Comments:
PART 4: POSITION(S) FISCAL IMPACT General Fund Amount
Description
Federal Aid Amount
Other Amount
State Aid Amount
TOTAL AMOUNT
Total Salaries
-
Total Benefits
-
Total Amount:
$
Form B002 (Revised 02/01/2016)
-
$
-
$
-
G-3
$
-
$
-
Appendix H-1 Loss Reserves & Internal Service Fund Charges
APPENDIX H-1
LOSS RESERVES AND INTERNAL SERVICE FUNDS
Workers’ Compensation Insurance—Account #502005. The Workers’ Compensation Fund is an internal service fund and was established for the accumulation of reserves to pay for workers’ compensation premiums, professional and specialized services provided by outside agencies, and a portion of the Human Resources Department’s costs for risk management services. The County of Imperial participates in the CSAC-Excess Insurance Authority Pool, which is a self-funded program. The methodology for cost distribution is based on 2 factors: 1) 70% of the budget unit’s loss experience in relation to the total cost of the County’s workers’ compensation program over the past 7 years, and 2) 30% of the total revenue needed to fund the workers’ compensation program based on weighting of payroll. Specific departmental information is reflected in the rates schedule calculated by Human Resources/Risk Management and is included as part of Appendix H. Unemployment Insurance—Account #502010. The Unemployment Insurance Fund is an internal service fund and was established to pay for claims as a result of a State mandate, which requires all local governments to provide for unemployment compensation. The methodology for quarterly charges is based on 2 factors: 1) a calculation of 30% payroll and 2) a 7-year history experience rating of 70%. The fund pays for professional and specialized services provided by claims administrators and a portion of the Human Resource Department’s costs allocated for the risk management administrative services. Specific departmental information is reflected in the rate schedule calculated by Human Resources/Risk Management and is included as part of Appendix H. Health Insurance—Account #502015. The Health Plan is a flexible benefits, self-funded, self-sustaining program of employee medical benefits, funded by the County and employee contributions, which are determined by negotiations and based on expenditure history. Rates are based on experience factors and costs are distributed to County departments on a biweekly payroll. Please refer to the applicable monthly rates in Appendix H for the County’s share. The employee share of contributions is not an expense to the County and therefore, should not be reflected on your spreadsheet. Dental/Vision Insurance—Account #502020. The Dental/Vision Insurance is an internal service fund and is part of the County’s self-insurance program. The fund was established to accumulate reserves to pay for dental/vision coverage for County employees. The County funds dental and vision insurance for members of the Public Safety Supervisory Unit, Public Safety Management Unit, Sheriff’s Association Unit, Probation & Corrections, Department Heads, and Management Unit. All other employees pay the respective premiums for their plan. The fund also pays for professional and specialized services provided by outside agencies and a portion of the Human Resources Department’s costs (Revised: 01/272/2016)
H-1
APPENDIX H-1
allocated for risk management administrative services. The rates are based on experience factors and are included in Appendix H. Liability Insurance—Account #517055. The Liability Insurance Fund is an internal service fund and was established for the accumulation of reserves to pay for current and past liability and property losses, general liability and property insurance premiums, bonds and malpractice insurance. The County of Imperial participates in the CSAC-Excess Insurance Authority Pool, which is a selfinsurance program. The fund also pays for professional and specialized services provided by outside agencies and an increment of the Human Resources Department’s costs for risk management administrative services. The methodology for cost distribution is based on 2 factors. 1) 70% of the budget unit’s loss experience in relation to the liability insurance program over the past 7 years, and 2) 30% of the total revenue needed to fund the liability insurance program based on weighting of payroll. Specific departmental information is reflected in the rate schedule calculated by Human Resources/Risk Management and is included as part of Appendix H. Auto Liability—Account #517050. The Auto Liability Insurance is included in the County’s self-insurance program and is an internal service fund established for the accumulation of reserves to pay for self-funded automobile premiums, professional and specialized services provided by outside agencies, and a portion of the Human Resources Department’s costs allocated for risk management services. The cost distribution methodology is based on number of vehicles per department. Department charges are listed as part of Appendix H. Medical Malpractice—Account #517065. Medical Malpractice Insurance is included in the County’s self-insurance program and is an internal service fund established for the accumulation of reserves for self funded Medical Malpractice premiums, professional and specialized services provided by outside agencies, and a portion of the Human Resources Department’s costs allocated for risk management services. The cost distribution methodology is based on patient visits to Behavioral Health and Health Departments. Amounts allocated to Departments are listed in Appendix H. Professional & Special Services-Data Processing—Account #525020. The Information Systems Department was established as an internal service fund department to account for the expenses related to automation and is therefore, assessed to departments for their respective share of services provided by that Department. The methodology used to determine anticipated automation expenses is based on the past 12 months of history of actual costs by department, adjusted for any unusual expenses such as upgrades to system software or hardware that might have inflated a department’s costs, and finally factoring in any anticipated department upgrades to their systems or additional services expected to be provided.
(Revised: 01/272/2016)
H-2
APPENDIX H-1
Communications-Services--Account #514020. The Communications Department is an internal service fund department established to account for the expenses related to the administration of the County’s communications system. Departments are charged their pro-rata share of administrative costs, less revenues derived from pay phone concessions, plus an assessment to fund reserves designated for future equipment replacement/upgrade costs for all departments connected to the County’s voice communications systems. Amounts allocated to Departments are listed in Appendix H. Please use the following account numbers to reflect communication costs: 514000
Communications--Phone Charges (telephone lines & usage)
514015
Communications--Cell Phones/Pagers
514020
Communications--Services
Other Internal Service Charges. The following internal service charges are allocated to departments and appear in various object codes: •
Fleet Services charges departments for mileage for using motor pool vehicles, which consists of the operating expenses, and depreciation costs. Mileage rates are determined by estimating motor pool total mileage using historical data.
•
Centralized Mail System charges departments based on billing rates established by dividing the final budget by department by the estimated pieces of mail for the year.
(Revised: 01/272/2016)
H-3
Loss Reserves Workers Compensation
5207001 - WORKERS COMPENSATION (DRAFT) Loss Reserve Cost Allocation Based on 70% Experience & 30% Payroll 502005 - Ins-Workers Comp (Object Code) Budget Fiscal Year 2016-2017 Funding Level: $7,448,998
Obj Key 1001001 1002001 1003001 1004001 1006001 1007001 1007002 1008001 1010001 1011001 1012001 1013001 1014001 1015001 1017001 1020001 1021001 1022001 1024001 1025001 1026001 1027001 1028001 1031001 1034001 1035001 1038001 1039001 1040001 1041001 1044001 1046001
Object Code 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005
Department Board of Supervisors County Executive Office Clerk of the Board I.C.C.E.D. Auditor-Controller Treasurer Tax Collector Assessor Procurement Services County Counsel Human Resources EEO Registrar of Voters-Elections Facilities Management P W-Survey District Attorney Public Defender Child Support Services Sheriff-Coroner Sheriff-Correction Division Juvenile Hall Betty Jo McNeece Rec. Home Probation Agricultural Commissioner Animal Control Building Inspection County Recorder/Clerk Public Administrator Planning Commission Planning Department Public Health Behavioral Health
FY 15-16 Funding Level
Annual 5,538 17,732 2,976 7,244 21,522 11,891 4,948 31,849 7,735 23,679 91,537 1,804 4,310 239,955 6,695 216,572 99,996 115,626 1,097,301 605,762 132,557 33,975 421,945 80,753 16,597 48,881 36,838 62,517 165 45,935 222,090 924,467
Monthly 461.50 1,477.67 248.00 603.67 1,793.50 990.92 412.33 2,654.08 644.58 1,973.25 7,628.08 150.33 359.17 19,996.25 557.92 18,047.67 8,333.00 9,635.50 91,441.75 50,480.17 11,046.42 2,831.25 35,162.08 6,729.42 1,383.08 4,073.42 3,069.83 5,209.75 13.75 3,827.92 18,507.50 77,038.92
Obj Key 1047001 1048001 1053001 1054001 1055001 1063001 1065001 1500001 1501001 1510001 1524001 1531001 1539001 1542001 1551001 1560001 1563001 1566001 1570001 1580001 1596001 1603001 1604001 1607001 1665001 1674001 1710001 1728001 1748001 1792001 1813001 1814001 5000001 5200001 5213001 5516001
Object Code 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005 502005
Department Social Services Auditor-Social Services California Children Services Veterans Service Cooperative Ext Parks and Recreation Budget Fiscal County Library Fire Protection Environmental Health HIDTA DA Workforce Development Office Glamis Dune rant P W-Road Construction Office of Emergency Services City of Imperial Fire Services H.I.D.T.A. GRANT Victim/Witness Assistance Substance Abuse PW Solid Waste Air Pollution Area Agency of Aging Tobacco Education Mosquito Abatement Sheriff Process Fee AB1913 Probation DA IVSIT Social Services-IHSS Public Authority MHSA ACT PROP #63 MHSA PE Holtville Law Enforcement Court Security Airport Fleet Services Information & Technical Services Employee Retirement TOTAL
Credit Should be Applied as Follows: 5207001 484015 Loss Reserve-Liab Operating
Annual 1,378,721 734 8,040 3,076 7,514 37,784 7,499 7,088 522,056 20,587 8,380 66,120 3,633 303,648 3,376 8,671 29,307 2,976 17,674 104,167 29,492 2,204 2,542 66,353 269 6,720 6,279 3,024 56,049 6,605 11,959 19,648 7,686 9,883 26,578 11,264 7,448,998
Monthly 114,893.42 61.17 670.00 256.33 626.17 3,148.67 624.92 590.67 43,504.67 1,715.58 698.33 5,510.00 302.75 25,304.00 281.33 722.58 2,442.25 248.00 1,472.83 8,680.58 2,457.67 183.67 211.83 5,529.42 22.42 560.00 523.25 252.00 4,670.75 550.42 996.58 1,637.33 640.50 823.58 2,214.83 938.67 620,749.85
7,448,998
620,750
Loss Reserves Unemployment Insurance
5208001 - UNEMPLOYMENT (DRAFT) Loss Reserve Cost Allocation Based on 100% Payroll 502010 - Unemployment Insurance (Object Code) Budget Fiscal Year 2016-2017 Funding Level:
$557,000
Funding Percentage
0.005151954
Org Key
1001001 1002001 1003001 1004001 1006001 1007001 1007002 1008001 1010001 1011001 1012001 1013001 1014001 1015001 1017001 1020001 1021001 1022001 1024001 1025001 1026001 1027001 1028001 1031001 1034001 1035001 1038001 1039001 1040001 1041001 1044001 1046001 1047001 1048001 1053001 1054001
Object Code
502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010
Funding Level: $557,000 Department
Board of Supervisors County Executive Office Board Clerk I.C.C.E.D. Auditor-Controller Treasurer Tax Collector Assessor Procurement Services County Counsel Human Resources EEO Registrar of Voters Facilities Management P W-Survey District Attorney Public Defender Child Support Services Sheriff-Coroner Sheriff Correction Division Juvenile Hall Betty Jo McNeece Rec.Home Probation Agricultural Commissioner Animal Control Building Inspection County Recorder/Clerk Public Administrator Planning Commission Planning Department Public Health Behavioral Health Social Services Auditor-Social Services California Children Services Veterans Service
Annual
1,380 3,604 742 1,806 4,929 2,964 952 7,853 1,124 5,872 5,220 399 1,023 9,517 934 19,586 9,941 15,233 46,101 39,390 6,969 4,927 18,786 12,329 1,382 3,631 2,235 2,324 41 4,935 19,515 73,947 104,623 183 2,004 681
Monthly
115.04 300.29 61.81 150.47 410.76 246.98 79.33 654.38 93.70 489.36 434.96 33.26 85.24 793.08 77.83 1,632.19 828.43 1,269.46 3,841.77 3,282.51 580.78 410.59 1,565.53 1,027.42 115.17 302.61 186.22 193.65 3.43 411.27 1,626.28 6,162.27 8,718.57 15.26 167.00 56.78
Org Key
1055001 1063001 1065001 1500001 1501001 1510001 1524001 1531001 1539001 1542001 1551001 1560001 1563001 1566001 1570001 1580001 1596001 1603001 1604001 1607001 1665001 1674001 1710001 1728001 1748001 1792001 1813001 1814001 5000001 5200001 5213001 5516001
Object Code
502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010 502010
Department
Cooperative Ext Parks and Recreation Budget Fiscal County Library Fire Protection Environmental Health HIDTA DA Workforce Development Office Glamis Dune P W-Road Construction Office of Emergency Services City of Imperial Fire Services H.I.D.T.A. GRANT Victim/Witness Assistance Substance Abuse PW Solid Waste Air Pollution Area Agency on Aging Tobacco Education Mosquito Abatement Sheriff Process Fee AB1913 Probation DA IVSIT Social Services- IHSS Pub Authority MHSA ACT PROP #63 MHSA PE Holtville Law Enforcement Court Security Airport Fleet Services Information & Technical Services Employee Retirement TOTAL
Credit Should be Applied as Follows: 5208001 484015 Loss Reserve-Unemp Insur
Annual
997 1,114 1,869 1,479 17,382 4,431 2,089 8,635 870 20,984 822 2,161 2,336 632 4,405 2,160 6,332 519 634 1,483 67 1,421 1,398 754 13,970 1,646 2,981 4,897 677 1,802 6,371 2,598 557,000 557,000
Monthly
83.10 92.81 155.76 123.27 1,448.50 369.22 174.07 719.61 72.48 1,748.67 68.47 180.12 194.65 52.64 367.11 180.04 527.63 43.21 52.80 123.62 5.58 118.40 116.50 62.81 1,164.18 137.20 248.40 408.11 56.43 150.18 530.91 216.51 46,416.67
46,416.67
Loss Reserves General Liability
GENERAL LIABILITY (DRAFT) Loss Reserve Cost Allocation Based on 70% Experience and 30% Payroll 517055 General Liabilty (Object Code) Budget Fiscal Year 2016-2017 Funding Level: $2,837,002
Org Key 1001001 1002001 1003001 1004001 1006001 1007001 1007002 1008001 1010001 1011001 1012001 1013001 1014001 1015001 1017001 1020001 1021001 1022001 1024001 1025001 1026001 1027001 1028001 1031001 1034001 1035001 1038001 1039001 1040001 1041001 1044001 1046001 1047001 1048001 1053001 1054001
Department Board of Supervisors County Executive Office Board Clerk I.C.C.E.D. Auditor-Controller Treasurer Tax Collector Assessor Procurement Services County Counsel Human Resources EEO Registrar of Voters-Elections Facilities Management PW-Survey District Attorney Public Defender Child Support Services Sheriff-Coroner Sheriff Correction Division Juvenile Hall Betty Jo McNeece Rec.Home Probation Agricultural Commissioner Animal Control Building Inspection County Recorder/Clerk Public Administrator Planning Commission Planning Department Public Health Behavioral Health Social Services Auditor-Social Services California Children Services Veterans Service
Annual Cost 13,725 5,898 1,175 2,860 7,806 4,694 1,508 40,455 1,781 9,348 8,266 632 1,620 42,898 1,479 3,263 15,744 24,125 665,536 378,682 12,126 7,803 59,660 33,803 2,230 5,751 3,539 4,113 65 7,816 35,044 139,241 315,933 290 3,174 1,079
Org Key 1055001 1063001 1065001 1500001 1501001 1510001 1524001 1531001 1539001 1542001 1551001 1560001 1563001 1566001 1570001 1580001 1596001 1603001 1604001 1607001 1665001 1674001 1710001 1728001 1748001 1792001 1813001 1814001 5000001 5200001 5213001 5516001
Department Cooperative Ext Parks and Recreation Budget Fiscal County Library Fire Protection Environmental Health HIDTA DA Workforce Development Office Glamis Dune PW-Road Construction Office of Emergency Services City of Imperial Fire Services H.I.D.T.A. GRANT Victim/Witness Assistance Substance Abuse PW Solid Waste Air Pollution Area Agency on Aging Tobacco Education Mosquito Abatement Sheriff Process Fee AB1913 Probation DA IVSIT Social Services- IHSS Pub Authority MHSA ACT PROP #63 MHSA PE Holtville Law Enforcement Court Security
Airport Fleet Services Information & Technical Services Employee Retirement TOTAL:
$
Annual Cost 1,579 1,764 2,960 2,343 75,253 7,017 3,308 13,676 1,378 714,744 1,301 3,423 3,699 1,001 6,977 3,421 11,366 821 1,003 6,625 106 2,250 2,214 1,194 22,125 2,607 4,721 7,756 1,072 51,931 10,090 4,115 2,837,002
Loss Reserves Auto Liability
5212001 - AUTO LOSS RESERVE (DRAFT) Loss Reserve Cost Allocation 517050 - Ins-Auto (Object Code) Budget Fiscal Year 2016-2017 Funding Level: $277,000
Depts to be Debited: Org Key Object Code
1024001 1542001 1580001 1542001 1501001 5200001 1031001 1853001 1044001
517050 517050 517050 517050 517050 517050 517050 517050 517050
$
277,000.00 Department # of Vehicles
Sheriff-Coroner PW-Road Construction PW-Solid Waste PW-Administration Fire Protection County Garage Ag Comm Planning & Development Public Health TOTAL
Credit Should be Applied as Follows:
5212001
517050
Loss Reserve-Auto
Formula
Annual
Monthly
15 80 18 1 13 455 2 1 4
0.0255 0.1358 0.0306 0.0017 0.0221 0.7725 0.0034 0.0017 0.0068
7,054 37,623 8,465 470 6,114 213,981 941 470 1,881
587.86 3,135.26 705.43 39.19 509.48 17,831.78 78.38 39.19 156.76
589
1.0000
277,000
23,083.33
277,000
23,083.33
Loss Reserves Medical Malpractice
5211001 - MEDICAL MALPRACTICE (DRAFT) Loss Reserve Cost Allocation 517065 - Medical Malpractice (Object Code) Budget Fiscal Year 2016-2017 Funding Level: $122,000
Org Key
1044001 1046001 1501001
Object Code
517065 517065 517065
Department
Public Health Behavioral Health Fire Protection TOTAL
Credit Should be Applied as Follows: 5211001 484015 Loss Reserve-Med. Malpractice
Annual
32,940 87,840 1,220 122,000 122,000
Monthly
2,745.00 7,320.00 101.67 10,166.67
10,166.67
Internal Service Fund Charges Automation Charges by Department
COUNTY OF IMPERIAL AUTOMATION CHARGES BY DEPARTMENT FISCAL YEAR 2016-2017 5213001
The following is the allocation to budget for Professional and Specialized Services - for Information & Technical Services and Network Access. Include these amounts in your budget for Fiscal Year 2016-2017. They are based on each department's current and anticipated usage. Please e-mail any questions to
[email protected] Org Key 1001001 1002001 1003001 1004001 1006001 1007001 1007002 1008001 1010001 1011001 1012001 1013001 1014001 1015001 1017001 1021001 1022001 1024001 1025001 1026001 1047001 1028001 1031001 1034001 1035001 1038001 1039001 1041001 1044001 1046001 1047001 1053001 1054001 1055001 1063001 1065001 1500001 1501001 1510001 1531001 1542001 1551001 1560001 1566001
Object Code 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020 525020
Budget Unit Board of Supervisors County Executive Office Clerk of the Board ICCED Auditor Controller Treasurer Tax Collectors Assessors Procurement Services County Counsel Human Resources Equal Employment Opportunity Elections Facilities Management Public Works Survey Public Defender Child Support Services Sheriff Sheriff/Jail Probation - Juvenile Hall Social Services - Betty Jo McNeece Probation Agricultural Commission Animal Control Building Inspection Clerk/Recorder Public Administrator Planning & Development Services Health Services Behavioral Health Social Services Health Department - Calif. Children's Services Veterans Cooperative Ext Planning - Parks & Recreation CEO Budget/Fiscal County Library Fire Department Health Department - Environmental Health Workforce Development Office Public Works-Roads Office of Emergency Services Fire Protection - City of Imperial District Attorney - Victim Witness
Page 1
ITS Network Access Amount Amount 2,500 960 7,500 2,364 7,500 1,152 5,000 1,152 20,300 3,708 6,000 960 14,000 2,808 25,000 6,648 6,100 1,020 17,800 3,828 23,000 4,092 192 28,564 1,980 7,164 2,172 960 13,336 5,376 130,372 12,216 118,716 1,920 118,716 192 1,920 500 4,416 88,025 14,136 23,964 6,396 1,344 0 2,172 20,671 3,840 6,504 2,688 35,000 5,496 188,042 16,224 365,175 63,660 283,000 75,588 1,920 1,000 1,536 1,400 768 5,000 1,344 4,990 1,152 1,500 1,080 10,890 4,788 2,556 112,202 6,840 28,136 9,588 576 576 4,780 1,212
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
TOTAL 3,460 9,864 8,652 6,152 24,008 6,960 16,808 31,648 7,120 21,628 27,092 192 30,544 9,336 960 18,712 142,588 120,636 118,908 1,920 4,916 102,161 30,360 1,344 2,172 24,511 9,192 40,496 204,266 428,835 358,588 1,920 2,536 2,168 6,344 6,142 2,580 15,678 2,556 119,042 37,724 576 576 5,992
COUNTY OF IMPERIAL AUTOMATION CHARGES BY DEPARTMENT FISCAL YEAR 2016-2017 5213001 Org Key 1570001 1596001 1603001 1604001 1607001 1728001 1748001 1792001 5000001 5200001 5203001 5205001 5516001 7003001 7003031 7264001 7281001
Object Code 525020 525020 525020 525020 525020 525020 525020 525020 525020 552000 525020 552000 525020 525020 525020 525020 525020
Budget Unit Behavioral Health Air Pollution Control District Area Agency on Aging Health Department - Tobacco Health Department - Vector Control Public Authority Behavioral Health Behavioral Health Airport Fleet Services Procurement Services - Centralized Mail Communication Services Employee Retirement CA Children & Family First Families First Commission - School Readiness District Attorney LAFCO TOTAL $
Page 2
ITS Amount 31,646 1,990
2,644 2,500 160,180 90,103 200 70,000
2,091,610
Network Access Amount 2,688 4,608 1,020 192 1,152 576 15,408 1,020 384 1,344 192 192 2,364 1,344 15,612
$
333,612
$
2,425,222
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
TOTAL 2,688 36,254 3,010 192 1,152 576 15,408 1,020 3,028 3,844 192 160,372 92,467 1,544 85,612 -
$
2,425,222
Internal Service Fund Charges Communication Charges by Department
COUNTY OF IMPERIAL ALLOCATION OF COMMUNICATION CHARGES BY DEPARTMENT FISCAL YEAR 2016-2017
Service Charge
Equipment Costs
Total Lines
C.O. Total lines PBX lines Fund Number
Department
Total
Air Pollution Control District
$2,830.40
$2,085.56
$744.84
39
9
30
1596001-514020
Ag. Commissioner
$4,281.89
$3,155.08
$1,126.81
59
10
49
1031001-514020
Airport
$870.89
$641.71
$229.18
12
11
1
5000001-514020
Animal Control
$725.74
$534.76
$190.99
10
0
10
1034001-514020
Area Agency on Aging
$508.02
$374.33
$133.69
7
0
7
1603001-514020
Assessor-Appraiser
$2,540.11
$1,871.66
$668.45
35
0
35
1008001-514020
Auditor-Controller
$1,814.36
$1,336.90
$477.46
25
0
25
1006001-514020
$145.15
$106.95
$38.20
2
0
2
1048001-514020
$20,611.15
$15,187.17
$5,423.99
284
38
246
1046001-514020
$653.17
$481.28
$171.89
9
0
9
1027001-514020
$0.00
$0.00
$0.00
0
0
0
1001001-514020
Budget & Fiscal
$798.32
$588.24
$210.08
11
0
11
1065001-514020
Building Inspection
$653.17
$481.28
$171.89
9
0
9
1035001-514020
$1,524.06
$1,122.99
$401.07
21
1
20
1002001-514020
Clerk of the Board
$508.02
$374.33
$133.69
7
0
7
1003001-514020
Cooperative Extension
$508.02
$374.33
$133.69
7
7
0
1055001-514020
County Counsel
$1,669.21
$1,229.95
$439.27
23
1
22
1011001-514020
District Attorney
$5,588.24
$4,117.65
$1,470.59
77
3
74
1020001-514020
Drug & Alcohol
$6,531.70
$4,812.83
$1,718.87
90
90
0
1570001-514020
$653.17
$481.28
$171.89
9
1
8
1014001-514020
$72.57
$53.48
$19.10
1
0
1
1013001-514020
Facilities Management
$2,830.40
$2,085.56
$744.84
39
24
15
1015001-514020
Family Support
$6,313.98
$4,652.41
$1,661.57
87
10
77
1022001-514020
Fire Department
$3,556.15
$2,620.32
$935.83
49
16
33
1501001-514020
Garage
$362.87
$267.38
$95.49
5
5
0
5200001-514020
Health - CCS
$508.02
$374.33
$133.69
7
6
1
1053001-514020
Health - Vector Control
$580.60
$427.81
$152.79
8
8
0
1607001-514020
$1,669.21
$1,229.95
$439.27
23
20
3
1510001-514020
$145.15
$106.95
$38.20
2
0
2
1604001-514020
$14,587.47
$10,748.66
$3,838.81
201
30
171
1044001-514020
HIDTA
$2,612.68
$1,925.13
$687.55
36
36
0
1563001-514020
Human Resources
$1,669.21
$1,229.95
$439.27
23
2
21
1012001-514020
$508.02
$374.33
$133.69
7
0
7
1004001-514020
$1,088.62
$802.14
$286.48
15
0
15
5213001-514020
$217.72
$160.43
$57.30
3
3
0
1573001-514020
Auditor-Controller/Welfare Behavioral Health Betty Jo McNeece Receiving Home Board of Supervisors (see individual accounts)
C.E.O.
Elections Equal Employment Opportunity
Health - EHS Health - Tobacco Educ. Health Department
ICCED Information & Technology Services Internet Access
Page 1 of 2
COUNTY OF IMPERIAL ALLOCATION OF COMMUNICATION CHARGES BY DEPARTMENT FISCAL YEAR 2016-2017
Service Charge
Equipment Costs
Total Lines
C.O. Total lines PBX lines Fund Number
Department
Total
Juvenile Hall
$2,032.09
$1,497.33
$534.76
28
0
28
1026001-514020
$580.60
$427.81
$152.79
8
8
0
1500001-514020
Workforce Development Office
$11,974.79
$8,823.53
$3,151.26
165
165
0
1531001-514020
Office of Emergency Services
$3,048.13
$2,245.99
$802.14
42
8
34
1551001-514020
$362.87
$267.38
$95.49
5
5
0
1557001-514020
Planning
$2,540.11
$1,871.66
$668.45
35
1
34
1041001-514020
Probation
$5,225.36
$3,850.27
$1,375.10
72
3
69
1028001-514020
Public Administrator
$1,088.62
$802.14
$286.48
15
1
14
1039001-514020
Public Defender
$2,249.81
$1,657.75
$592.06
31
2
29
1021001-514020
$217.72
$160.43
$57.30
3
0
3
5002001-514020
$3,265.85
$2,406.42
$859.43
45
12
33
1542001-514020
$217.72
$160.43
$57.30
3
0
3
1017001-514020
$72.57
$53.48
$19.10
1
0
1
5203001-514020
Procurement
$435.45
$320.86
$114.59
6
1
5
1010001-514020
Recorder
$943.47
$695.19
$248.28
13
1
12
1038001-514020
$1,378.92
$1,016.04
$362.87
19
18
1
5516001-514020
$12,047.36
$8,877.01
$3,170.36
166
37
129
1024001-514020
$3,120.70
$2,299.47
$821.24
43
1
42
1025001-514020
$46,012.22
$33,903.74
$12,108.48
634
634
0
1047001-514020
$145.15
$106.95
$38.20
2
0
2
1602001-514020
$0.00
$0.00
$0.00
0
0
0
1550001-514020
Supervisor 1
$72.57
$53.48
$19.10
1
0
1
1001002-514020
Supervisor 2
$72.57
$53.48
$19.10
1
0
1
1001004-514020
Supervisor 3
$72.57
$53.48
$19.10
1
0
1
1001006-514020
Supervisor 4
$72.57
$53.48
$19.10
1
0
1
1001003-514020
Supervisor 5
$72.57
$53.48
$19.10
1
0
1
1001005-514020
Tax Collector
$1,016.04
$748.66
$267.38
14
2
12
1007002-514020
Treasurer
$725.74
$534.76
$190.99
10
1
9
1007001-514020
Veterans Services
$145.15
$106.95
$38.20
2
2
0
1054001-514020
Victim Witness
$653.17
$481.28
$171.89
9
8
1
1566001-514020
$0.00
$0.00
$0.00
0
0
0
1518001-514020
$190,000.00
$140,000.00
$50,000.00
2618
1241
1377
Library
Substance Abuse/Perinatal
Countywide Transp. Admin. Program Public Works - Road Department Public Works-Survey&Engineering Procurement - Mailroom
Retirement Sheriff-Coroner Sheriff-Jail Social Services Special Prosecution Unit SRVPU
Violence Against Women TOTALS:
Page 2 of 2
Appendix H-2 Indirect Cost Allocations Overhead Charges
APPENDIX H-2
INDIRECT COST ALLOCATIONS Overhead Charges—Account #525070. Overhead Charges are allocated through the Countywide Cost Allocation Plan. Departmental charges are in accordance with the Plan and are listed in Appendix H-2. The purpose of the Plan is to establish cost allocations or billings, which are in accordance with the requirements of Circular A87A, Cost Principles for State and Local Government and Federal awards to which those principles apply. The following is some basic information on how charges are computed and charged to departments: •
Building Use Allowance—Buildings are depreciated using straight line depreciation, with the various departments within a building receiving a percentage of the annual amount depreciated based on square footage.
•
Equipment Use Allowance—Department inventories of equipment costing $7,500 are depreciated using straight line depreciation.
•
Employee Medical Benefits—Medical services, i.e. pre-employment physical examinations, safety members periodic physical examinations, and TB annual skin tests, are provided by the County Public Health Department. Actual costs incurred are billed directly to each department.
•
Computer Equipment Depreciation—Depreciation instead of equipment use allowance is claimed for computer hardware valued over $7,500 and computer software that has a minimum unit value of $25,000. Five years has been established as the depreciable life of this asset category.
•
County Executive Office—Charges for budget production and oversight are allocated to departments based on actual salaries and benefits by department.
•
Auditor-Controller’s Office—Departments are charged based on 8 different functions as follows: 1. Accounts Payable is allocated on the basis of number of warrants issued to each department. 2. Payroll is allocated on the basis of number of employees in each department. 3. Audits are allocated on the basis of number of hours used to perform the work for each department.
(Revised: 01/28/2016)
H-2-1
APPENDIX H-2
4. Budgets are allocated on the basis of salaries and benefits of each department. 5. The Cost Plan is allocated on the basis of salaries and benefits for each department. 6. Outside Audits are allocated directly for those costs identified with a single department and the balance of single audit costs are allocated based on salaries and benefits for each department. 7. The Financial Accounting System is allocated based on the number of transactions processed for each department. 8. Time Keeping System is allocated on the basis of number of employees in each department using the time clocks. •
The Treasurer’s Office charges departments for 2 functions: 1. Warrants are allocated on the basis of warrants processed for each department. 2. Bank Charges are allocated on the basis of bank charges directly identified to each department.
•
Procurement Services charges departments with costs related to copiers and stock requisitions, with salaries and benefits based on the number of purchase orders issued during the year, and with supplies and services based on direct billings.
•
County Counsel is allocated to departments based on the number of hours of service provided.
•
Human Resources/Risk Management charges departments as follows: 1. Risk Management is allocated to the self-insurance loss reserves based on time records, which is offset by the amounts directly billed to loss reserves. 2. Directly identified charges are allocated based on time records for reimbursable departments, i.e. Public Health, Behavioral Health and Social Services. 3. Human Resources costs are allocated based on the number of employees in each department for those hours not identified as specific departmental costs.
(Revised: 01/28/2016)
H-2-2
APPENDIX H-2
•
Facilities Management provides janitorial and maintenance services, which are allocated in the same proportion as the janitorial and maintenance records maintained by the department. The charge is based on job cost tickets and is offset by the amounts directly billed to departments. Departments are charged for service work orders based on actual cost of materials and labor charged at the hourly rate of the employee(s) performing the work, plus benefits and overhead. Utilities are allocated similarly based upon utility bills and are offset by the amounts directly billed to departments.
(Revised: 01/28/2016)
H-2-3
ac 1/28/2016
County of Imperial Overhead Charges - Fiscal Year 2016-17 Not Yet Reviewed and Approved by State Controller Object Code 525070
Org Key 1022001 1035001 1044001 1046001 1047001 1500001 1501001 1510001 1531001 1542001 1551001 1556001 1560001 1563001 1566001 1570001 1596001 1604001 1607001 1659001 1674001 1701001 1709001 1728001 1748001 1792001 5000001 5001001 5002001 5200001 5203001 5205001 5206001 5207001 5208001 5209001 5210001 5211001 5212001 5213001 5516001 7003001 7077000 7416001 7417001 7418001
Object Code 525070 525070 525070 525070 525070 525070 525070 525070 525070 525070 525070 491056 525070 525070 525070 525070 525070 525070 525070 525070 525070 525070 525070 491056 525070 525070 525070 525070 491056 525070 525070 525070 525070 525070 525070 525070 525070 525070 525070 525070 525070 491056 300402 525070 491056 491056
1000001
491055 **
*
*
*
*
* *
Department FY 2016-17 Family Support 110,888 Building Inspection 63,217 Health Service 464,848 Behavioral Health 722,998 Social Services (including Welfare Auditor) 948,766 County Library 35,035 Fire Protection 234,284 PH Envir. Serv. 20,267 WIA Funds (WDO) 88,390 Roads 382,590 OES 19,769 Geothermal Administration (10,380) Fire Protection City of Imperial Contract 12,604 HIDTA 13,001 Victim Witness Assistance Program 9,536 Alcohol Abuse 20,436 Air Pollution Control - Special 43,310 Tobacco Education 3,124 Mosquito Abatement 6,028 WIA (WDO) (Bill to 1531) 2,830 AB1913 Probation 5,427 Sheriff Info Tech Project 233 Off Highway Enforcement 3,418 IHSS Public Authority (14,819) MHSA Act Prop 63 79,205 MHSA PEI 14,307 Airport Imperial 58,739 Airport Holtville 1,148 County Transit Admin Prog (Reimb 7416) (6) County Garage (ISF) 47,801 Centralized Mail (ISF) 1,964 Communications (ISF) 7,239 Loss Reserve-Liabilities (ISF) 8,624 Loss Reserve-Workers Comp.(ISF) 52,075 Loss Reserve-Unemploy. Ins. (ISF) 16,573 Loss Reserve-Medical Plan (ISF) 83,994 Loss Reserve-Dental/Vision (ISF) 30,211 Loss Reserve-Medical Malpractice (ISF) 17,762 Loss Reserve-Auto (ISF) 5,375 Information Systems 53,461 Retirement System 20,562 ICCFFC (3,324) CFD98-1 Los Alamos Admin 140 ICTC 9,268 ICTC-Regional (13,538) ICTC-LTA Set Aside (8,081) General Fund Operating
(3,669,299)
Monthly 9,240.67 5,268.08 38,737.33 60,249.83 79,063.83 2,919.58 19,523.67 1,688.92 7,365.83 31,882.50 1,647.42 (865.00) 1,050.33 1,083.42 794.67 1,703.00 3,609.17 260.33 502.33 235.83 452.25 19.42 284.83 (1,234.92) 6,600.42 1,192.25 4,894.92 95.67 (0.50) 3,983.42 163.67 603.25 718.67 4,339.58 1,381.08 6,999.50 2,517.58 1,480.17 447.92 4,455.08 1,713.50 (277.00) 11.67 772.33 (1,128.17) (673.42) (305,774.91)
Appendix I Budget Transmittal Check List Form B008
APPENDIX I
COUNTY OF IMPERIAL BUDGET TRANSMITTAL CHECK LIST This form is to assist you in compiling the documentation required for the Proposed Budget. While it is intended to be a guide, you are welcome to attach the checklist to the front of your budget documentation when you submit it to the CEO’s Office. Budget Unit Narrative All departments must include results and accomplishments for Fiscal Year 2015-2016 and goals for Fiscal Year 2016-2017 including Strategic Plan goals if applicable. Organizational Chart Budget Detail Worksheet All departments should e-mail the budget detail worksheets and all supporting documentation to
[email protected] with the Estimated Actual 06/30/2016 and the Budget Request 2016-2017 columns completed. Documentation supporting the funding being requested for: Communications Cell Phones/Pagers, Memberships, Office Expense, All Professional & Specialized Services, All Special Department Expense, and All Out of County Travel must be included in the budget documentation. The information should detail on what the funding will be expended. Salary and Benefit Verification Worksheets County Executive Office budget staff will complete salary worksheets for departments and will send each department a copy of the completed worksheet. Capital Purchase Request Forms Position Request Forms Submit original to Human Resources Department with department head’s original signature and date and one copy to GSA Budget Fiscal. Expenditure Transfer Request Forms Submit original with department head's original signatures and date. Augmentation Request Formas Submit original with department head’s original signature and date. Professional Services Request Forms Non-Regular Wages & Benefits Spreadsheet Form B008 (Revised: 01/28/2016)
I-1
Appendix J Expenditure Transfer Request Form & Instructions Form B003
APPENDIX J
COUNTY OF IMPERIAL INSTRUCTIONS FOR FORM B003 EXPENDITURE TRANSFER REQUEST The instructions below correspond to the numbered items on the form. Completed transfer forms should be submitted with the department’s budget package to the CEO’s Office. Item Instructions: 1. Enter the budget unit/org key title that is receiving an expenditure reimbursement. A transfer of resources from one fund to pay expenditures of another fund is a credit to the budget of the recipient fund. 2. Enter the object code description. 3. Enter the org key code representing the budget unit transferred to. 4. Enter the appropriate object code for the expenditure reimbursement you are requesting. 5. Enter the amount of the transfer. 6. Enter the budget unit/org key of the department or fund the expenditure is being transferred to. A transfer of resources from a fund to pay expenditures of another fund is a debit to the budget transferring the funds. An expenditure transferred to a department or fund increases total net cost of the department or fund receiving the expenditure. 7. Enter the object code description. 8. Enter the org key code representing the budget unit or fund having the expense transferred to. 9. Enter the appropriate object code for the expenditure transfer you are requesting. 10. Enter the amount of the expenditure you wish to transfer to this budget unit. NOTE: If the transfer is to multiple budget units, Page 2 of the schedule replaces #2 through #11 on Page 1. Complete the balance of the information on Page 1 and submit both pages. Be sure the total of the transfer matches the off-setting expenditure transfer amount. It is the initiating department’s responsibility to advise all affected departments of the proposed charges, in order for the amount to be included in their budget. Form B003 (Revised: 01/27/2016)
J-1
APPENDIX J
11. Provide the justification and/or purpose of the expenditure transfer requested. Please give complete details. 12. The department head or his representative must sign the Expenditure Transfer Request Form. 13. Insert the date that the form is signed. 14. Signature of the department head of the budget unit/org key for the offsetting entry is required before submission with budget package, unless department oversight is the same. If the expenditure transfer is to multiple departments, it is not necessary to have all departments sign. However, a copy of the form should be sent to each department so that the appropriate amount can be included in their budget. Leave blank if the representative is external to the organization. 15. Insert the date that the form is signed.
Form B003 (Revised: 01/27/2016)
J-2
COUNTY OF IMPERIAL EXPENDITURE TRANSFER REQUEST TO BE COMPLETED BY ORIGINATING BUDGET UNIT: Use This Section for Single Budget Unit Transfers Only
EXPENDITURE REIMBURSEMENT (CREDIT) 1. BUDGET UNIT/ORG KEY TITLE
2. OBJECT DESCRIPTION
3. ORG KEY CODE
4. OBJECT CODE
5. AMOUNT
EXPENDITURE TRANSFERRED TO (DEBIT) 6. BUDGET UNIT/ORG KEY TITLE
7. OBJECT DESCRIPTION
8. ORG KEY CODE
9. OBJECT CODE
10. AMOUNT
11. PURPOSE:
12. DEPARTMENT HEAD AUTHORIZATION (SIGNATURE)
13. DATE
14. OFFSET BUDGET UNIT/FUND APPROVAL (SIGNATURE)
15. DATE
CEO OFFICE USE ONLY
APPROVED BY:
DATE
COMMENTS:
J-3
Form B003 (Revised 02/03/2016)
APPENDIX J
Use This Section for Expenditure Transfers between Multiple Budget Units (This section replaces Items 2 through 11 on Page 1)
BUDGET UNIT/ORG KEY TITLE
OBJECT DESCRIPTION
OBJECT CODE
AMOUNT
EXPENDITURE REIMBURSEMENT (CREDIT)
-
TOTAL:
BUDGET UNIT/ORG KEY TITLE
OBJECT DESCRIPTION
OBJECT CODE
AMOUNT
EXPENDITURE TRANSFERRED TO (DEBIT)
TOTAL:
J-4
-
Appendix K Augmentation Request Form & Instructions Form B001
APPENDIX K
COUNTY OF IMPERIAL INSTRUCTIONS FOR FORM B001 BUDGET AUGMENTATION REQUEST A separate Budget Augmentation Request Form B001 must be completed for each augmentation request, including a detailed cost projection. Section 1. Department Information—Budget unit name and Org key are required, as well as the contact name and phone number/extension. Each Augmentation must be ranked in priority for that budget unit; one being the highest priority. Section 2. Justification—The reason must be indicated by either choosing one of the stated reasons or filling in the blank. •
Program expansion refers to an existing program that will be expanded with no changes in type of services delivered to clients.
•
New program means a program implemented within a departmental budget unit and may or may not be legislatively mandated.
•
Change in program services means an improvement in an existing program and the quality of services provided, improvement in the efficiency of service delivery, expansion, or changing the services currently offered to improve client satisfaction or to meet demand.
•
Reorganization refers to a change in the department structure to improve efficiency and effectiveness in the operation of programs administered by the department.
Section 3. Justification Narrative—The narrative should address the goals and objectives of the request, include the short and long-term funding impact if approved, and in the case of a new program, any legislative requirements mandating the program. The department should address steps taken to eliminate additional impact on resources, i.e. technology, process improvement, redistribution of workload. If the request is for a new program, indicate the intended outcome and/or an unmet need that is being serviced.
Form B001 Instructions (Revised 01/27/2016)
K-1
APPENDIX K
Section 4. Request Detail. The financial information for the augmentation request should be detailed. Only submit the proposed budget amount of increase for each expense object code. Enter the augmentation request budget amount in the Budget Year column. Indicate whether this expense or revenue will be ongoing in future fiscal years by placing an “X” in the Ongoing Expense/Revenue column for those expense or revenue line items that will continue into one or more future fiscal years. Please provide any additional pertinent information in the comments section. Departments are encouraged to attach additional information as backup to aid in assessing the Augmentation Request. Backup information does not replace this form. The Budget Augmentation Request form must be filled out completely. The form must be signed and dated by the department head with oversight responsibility for the budget unit. Review and evaluation of the augmentation shall be done by the Executive Office Budget-GSA Fiscal department based on 1) complete data being provided to support the request, and 2) the requested dollar amount and available funding, the program need, and the ramifications of not funding lower priority items. The augmentation requests will be reviewed by the CEO’s Office, evaluated, and recommended for approval, denial, or deferral and included in a prioritized list to be presented to the Board of Supervisors for the decision making process or, if below the department’s allocation limit, added to the budget.
Form B001 Instructions (Revised 01/27/2016)
K-2
APPENDIX K
COUNTY OF IMPERIAL BUDGET AUGMENTATION REQUEST SECTION 1: BUDGET UNIT/DEPARTMENT INFORMATION Budget Unit Name: Department Name: Contact Name:
Budget Unit Org Key: Phone No.
Name of Augmentation Request:
Budget Unit Priority Ranking:
SECTION 2: JUSTIFICATION Justification Reason: (Mark One)
Program Expansion New Program Improve Service Quality Reorganization Other
SECTION 3: JUSTIFICATION NARRATIVE
SECTION 4: REQUEST DETAIL Cost by Category Salaries & Benefits: Permanent Salaries Shift Differential Extra Help Stand-By Location Differential Bilingual Pay Overtime Redemption of Benefits Social Security-Medicare County Contrib. Retirement Ins-Workers Comp Ins.-Unemployment Group Insurance Ins. Dental/Vision Retirement-Pension Bond Retirement-Health Plan Ins-Voluntary Life Other: (List)
Ongoing Expense Object Code 501000 501105 501115 501120 501125 501130 501135 501145 501150 502000 502005 502010 502015 502020 502040 502045 502050
Amount for FY 2016-2017
-
-
Total
Form B001 (01/26/2016)
Yes "X"
K-3
APPENDIX K
COUNTY OF IMPERIAL BUDGET AUGMENTATION REQUEST SECTION 4: REQUEST DETAIL Cost by Category Supplies & Services: (List)
Object Code
Ongoing Expense Yes "X"
Amount for FY 2016-2017
Total Equipment: (List)
Object Code
Amount for FY 2016-2017
Yes "X" -
Total Object Code
Other: (List)
Amount for FY 2016-2017
Yes "X"
-
Total
Revenue
Ongoing Revenue
Sources: (List)
Object Code
Amount for FY 2016-2017
Yes "X"
#REF!
Total Net County Cost Additional Comments or Explanations
SECTION 5: DEPARTMENT HEAD CERTIFICATION I certify that all possibilities for existing resources have been exhausted and that all program priorities have been re-evaluated for all funds under my control prior to submitting this request.
Department Head Signature & Certification:
Date
CEO Recommended Action: Approved Denied
Priority Number
CEO Comments:
Form B001 (01/26/2016)
K-4
Appendix L Capital Purchase Request Forms & Instructions Forms B009, B010, B014 & B015
APPENDIX L
COUNTY OF IMPERIAL CAPITAL PURCHASE/EXPENDITURE DEFINITIONS The California State Controller’s Office Manual defines capital expenditures as expenditures resulting in the acquisition of or addition to the government’s general fixed assets. Capital Assets are defined by the California State Controller’s Office as tangible assets of significant value having a utility, which extends beyond this current year, and are broadly classified as land, structures and improvements, and equipment. Buildings and Improvements are defined as physical property of a permanent nature, examples of which are buildings, structural attachments, storage tanks, reservoirs and parking areas. Please note that sidewalks, trees and drives in connection with other structures or parks should also be capitalized. Additions or betterments to existing structures or buildings that are not readily movable are capitalized when costs exceed $50,000 per the County Fixed Asset Accounting Standard Practice Manual. A governmental agency may exercise the option to consistently capitalize selected items of lesser value. Construction costs of streets, roads, bridges, drainage or lighting systems, etc., have generally been excluded, but because of GASB 34, they are now capitalized. Construction of a street or road system includes such appurtenances as traffic signs and signals, street name signs, streetlights, bridges and grade separations. Items not an integral part of the system such as parking meters and portable traffic signals are considered equipment and handled in manner described in the machinery and equipment category. Equipment is defined as moveable personal property of a relatively permanent nature and of significant value, such as furniture, machines, tools, and certain vehicles. For computer software purchases, see the Computer Equipment/Upgrade and Software Policy above. Weapons are capitalized, regardless of the cost. Please contact the Auditor’s Office for more details and information on the policy. Relatively permanent defined as a useful life of one year or longer. “Significant value” is defined as a minimum value of $7,500 as established by the County Auditor and approved by the Board of Supervisors. For control purposes, assets valued below their capitalized dollar amount may be included in inventory at zero value. The cost test may be applied in some instances to aggregates of units of similar type or purpose, such as blocks of folding chairs, shelving and filing drawers, rather than to the unit itself. (Revised: 01/27/2016)
L-1
APPENDIX L
Although a library’s investment in books might be regarded as a fixed asset, practical considerations dictate that book purchases shall not be capitalized. With the exception of some of the more expensive volumes and sets, individual purchases do not meet the “significant value” test. Also, formal accounting could add little in the way of control to the card indices and charge out procedures already in effect. The additional benefit does not justify the heavy expenditure of time and effort.
ASSET VALUATION Land Cost—The cost of land includes all expenditures in connection with its acquisition, such as: • • • • • • • • • •
Purchase price Appraisal and negotiation Title search fees Surveying fees Condemnation costs Cost of consents Relocation costs Clearing land for use Filing costs Demolishing or removing structures
Receipts from the sales of salvage should be credited against the land cost. Note: In establishing the fixed asset system, the assessor may be able to supply information about the location and value of land owned. Structures and Improvements Cost—The cost of structures and improvements includes all expenditures in connection with their acquisitions, such as: • • • • • • • •
Purchase price of construction cost Fixtures attached to the structure Architect’s fees Accident or injury costs Net interest cost during construction Cost of permits and licenses Insurance during construction Payment of damages
The cost should be reduced for:
(Revised: 01/27/2016)
L-2
APPENDIX L
• • •
Sale of salvage from materials charged against the construction. Discounts allowance and rebates secured. Amounts recovered through surrender of liability and casualty insurance.
Rental of property during the construction period should be credited to revenue unless otherwise restricted. Capitalized actual or imputed interest costs associated with the construction period in accordance with Governmental Accounting Standards Board (GASB) Statement No. 34 and supplemental updates. For a more detailed discussion of interest capitalization, see GASB Statement No. 34. In establishing the fixed asset system, information about the structures and improvements owned may be obtained from the Assessor and the insurance carrier. Equipment Cost—The cost of equipment includes: Purchase price or construction cost less discounts Freight or other carriage charges Sale, use or transportation taxes Installation costs In establishing the fixed asset system, information on equipment may be obtained from departmental inventories on file, insurance carriers and from special physical inventories. Construction by County Forces—Fixed Assets constructed by the governmental agency are recorded in the same manner as those acquired by purchase or construction contract. Usually, costs are initially charged to the accounts of the cost center performing the construction and are then transferred to the project. However, not all costs are initially charged to the cost center; some costs are charged directly to the capital project fund. These costs include direct labor, materials, equipment usage and overhead. Administrative overhead outside the cost center may be capitalized when clearly related to the construction. Donated Assets—Fixed assets donated to the governmental agency are recorded in the accounts at their fair market value as of the date of acceptance. Surplus property purchases at nominal prices far below actual value are in part donations and should be valued so. Assets Acquired Under Lease Purchase Agreements—Lease contracts convey property to another for a specific period of time for a specified rent. Lease contracts are accounted for either by the Operating Method or the Financing Method, for which the payments are treated as debt service , as expenditures, or periodic payments. (Revised: 01/27/2016)
L-3
APPENDIX L
INSTRUCTIONS FOR FORM B009 This form is to be used for all purchases of equipment costing $7,500 or more. This form is part of the amendment process and will reflect any changes such as cost or funding of the asset. Complete the form as follows: 1. The appropriate County department originating the request. 2. The name of the budget Unit that will fund this item of machinery or equipment. 3. The ranking of this item as designated by the originating department. 4. The date that the form was completed. 5. Indicate the distribution of funding from the appropriate source(s). Attach an additional sheet, if necessary, including the fund number, fund title, and the amount for each funding source. 6. Provide a complete description of the asset to be acquired and if necessary, for further clarification attach additional sheets detailing the item(s). 7. The number of items of the asset listed in #6 to be purchased. 8. The location where the asset will be installed or housed. 9. Include any applicable vendor installation charges, taxes and freight, less any allowance for trade-in, and/or estimate of any County (in-house) installation charges as applicable. Total these items for the amount to be budgeted. 10. Indicate whether this item is an addition, upgrade or replacement of assets. 11. If this asset is intended to replace an existing asset, identify the County property number of the item being replaced. Estimate the present market value of the asset and its condition. 12. Place an “X” in the boxes most closely identifying the purpose, form and disposition of replaced item. Also indicate the quantity of the replaced Item currently in inventory. If this asset is new, provide a brief justification of why the asset is needed. If the asset is to be leased or lease-purchased, provide the terms. (Revised: 01/27/2016)
L-4
APPENDIX L
13. Indicate whether this item is to be acquired by the Procurement Services Department or the ordering Department. Keep in mind the Procurement Services must authorize all County purchases for machinery and equipment. 14. The department head with budget oversight must sign the request. 15. The Machinery and Equipment Request Form B009 must be signed and dated by the responsible department head. 16. To be completed by departments and the County Executive Office Budget-GSA Fiscal department after review and recommendation of the priority ranking of this request. Each department must rank all of its capital requests for the year with one being the most important, and so on.
(Revised: 01/27/2016)
L-5
APPENDIX L
INSTRUCTIONS FOR FORM B010 This form is to be used for all capital improvements for Land Acquisition, Buildings, and/or Improvements costing $7,500 or more. This form is part of the amendment process and will reflect any changes such as cost or funding of the asset. Complete the form as follows: 1. The title of the budget unit this request pertains to. 2. The org key associated with that budget unit. 3. Provide the priority ranking of this request. Each department must rank all of its capital requests for the year with one being the most desirable, two being the second, and so on. In the ranking process, consider ALL projects; including equipment (see Form #B009). 4. Date the request to indicate how current the information is. 5. Indicate the appropriate staff member to contact regarding this request. 6. The department head with budget oversight must sign the request. 7. Indicate the location of the proposed purchase or land, construction, or improvement. 8. Give complete details of the proposed project and attach additional sheets if necessary, including if applicable, pictures, sketches, etc. 9. Indicate other possibilities for funding of the project should funds not be available from the requested source. The suggested funding sources include the following: • COP (Certificates of Participation) • Undesignated General Funds • State or Federal Grants • Other (specify) 10. Briefly describe the proposed project. 11. Clearly state why the County should consider the proposed asset. Based on the project justification, the County Executive Office and the Board of Supervisors will rank the project based on the Ranking System included in the Budget Manual Guidelines. (Revised: 01/27/2016)
L-6
APPENDIX L
12. Itemize all cost elements that can be reasonably identified. Indicate the expected duration of the project elements in the number of month’s column. Be sure to total all columns. 13. Itemize annual ongoing operational costs that are associated with the project. If there are significant costs not listed, specify under the Other category. 14. If the project will require additional personnel, specify the number of each position, the position title, and the annual anticipated salary of each position. 15. This space can be used for additional information or you may want to attach additional sheets, if necessary. 16. If appropriate, the request must be reviewed with the appropriate Departments. Comments by departments should be provided as to the feasibility as pertains to their area of expertise. If a department is not listed and comments should be provided, the other category should be used for this purpose. 17. The CEO Budget-GSA Fiscal department will review the request and contact departments if additional information is necessary for proper assessment of the project. The CEO Budget-GSA Fiscal department on this request will make a recommendation.
PLEASE NOTE THAT IF YOU INTEND TO MAKE A REQUEST FOR LAND, BUILDINGS, AND/OR IMPROVEMENTS FORM B014 CAPITAL PURCHASE SPACE EVALUATION SURVEY MUST BE COMPLETED AND FILED WITH THE REQUEST (FORM B010).
(Revised: 01/27/2016)
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APPENDIX L
COUNTY OF IMPERIAL CAPITAL PURCHASE REQUEST MACHINERY & EQUIPMENT (Do not include Computers) 1. Department:
2. Budget Unit:
5. Source of Funding
General Fund %
State
3. Department Priority:
4. Date:
Federal
Other *
%
%
%
* Specify: 6. Complete description of computer equipment/upgrade (Attach sheet if necessary):
7. Quantity
8. Physical Address of Asset:
9. Estimated Cost of Asset: (Include Taxes, Freight & Company Installation $ Less Trade-In, if any $ In-house Installation Cost $ Total Cost of Asset $ 10. Addition:
Upgrade:
Replacement:
11. If Replacing An Existing Asset, Complete The Following: County Property No. Asset Condition:
Estimated Present Market Value Good
Fair
Scrap
Comments:
12. If New Addition, Provide a Brief Justification:
Purpose of Acquisition: Scheduled Replacement Obsolete Equipment Replacement Productivity Enhancement Expand Capacity New Operation or Service Safety Enhancement Legal Mandate Cost Savings** Other
Quantity Presently in Inventory
Form of Acquisition: Purchase Lease Lease-Purchase Other (Specify) Recommended Disposition of Replaced Item: Transfer to Alternative Use Transfer to Other Department Trade-In Sell Scrap Other (Specify)
** Explain:
Form B009 (Revised 01/27/2016)
L-1
APPENDIX L 13. Asset to be purchased by: County Procurement Services Department Department requesting purchase (*) * Authorization is required from County Procurement Services Department 14. Submitted By:
Signature of Department Head
Date
15. Recommendations: Public Works - Facilities: Approved:
Denied:
N/A:
Comments:
Public Works - Facilities
Date
Data/Communications: Denied:
Approved:
N/A:
Comments:
Communications Department
Date
Information & Technical Services: Approved:
Denied:
N/A:
Comments:
Information & Technical Services Department
Date
CEO OFFICE USE ONLY 16. CEO Recommendation: Approved
Denied
Signature of County Executive Office Comments:
Form B009 (Revised 01/27/2016)
L-2
Date
APPENDIX L
COUNTY OF IMPERIAL CAPITAL PURCHASE REQUEST LAND, BUILDINGS AND IMPROVEMENTS 1. Budget Unit Name:
2. Budget Unit Org Key:
3. Department Priority:
5. Contact Person (Name/Phone):
4. Date
6. Department Head Signature:
7. Project Location Address:
8. Purpose, Description, and Scope of Project (Attach sketch, if applicable, include other attachments as necessary):
Attachments:
Picture
Sketch
Other
9. Possible Alternative Funding Sources:
10. Project Title: 11. Justification (Incude benefit resulting/risk if project is deferred/other): Safety
New Program
Revenue Generating
Mandate
Cost Savings
Increased Service
Other
Explain:
12. Financial Estimates of Work to be Performed: Cost Elements
Time/Mos.
FY 2016-17 Est. Cost
FY 2016-17 Est. Cost
FY 2016-17 Est. Cost
FY 2017-18 Est. Cost
FY 2018-19 Est. Cost
Design & Engineering Inspection Site Acquisition or Lease Construction: Buildings Improvements Road Data Communications Equipment Contingency Other (Specify):
-
Total Cost Elements: Form B010 (Revised 01/27/2016)
L-3
-
-
-
-
APPENDIX L
13. Ongoing costs associated with this request: Annual Operational Costs Category
Positions
Total Position
Labor
Materials
Contract
Requested
Cost
Cost
Cost
Cost
Janitorial Services Landscape Services Structural Maintenance Mechanical Maintenance Parking Lot Maintenance Communications Information Systems Utilities Vehicles Capital--Equipment Other (List):
Totals:
0
-
-
-
14. Describe the number, type, and annual cost of additional personnel required by the proposed project: Position Title
Number of Positions
l5. This space may be used for providing any other information relative to this project.
Form B010 (Revised 01/27/2016)
L-4
Annual Salaries & Benefits
-
APPENDIX L
16. Project Reviewed By:
Public Works - Facilities
Date
Communications Department
Date
Comments:
Comments:
Information & Technical Services Department
Date
Other Department: Comments:
Department Head Signature
Date
Department 17. CEO Recommendations/Remarks: Approved:
Denied:
Deferred:
Comments:
CEO/Representative
Form B010 (Revised 01/27/2016)
Date
L-5
APPENDIX L
COUNTY OF IMPERIAL CAPITAL PURCHASE REQUEST SPACE EVALUATION SURVEY Complete and file with all requests for land, buildings, and/or improvements.
Department:
Date:
Project Title:
CURRENT SPACE: 1) Total office space occupied in County facility(s): Is current space adequate?
Sq. Ft. Yes
If not, how much additional space is needed?
No Sq. Ft.
How many staff members do you have? Administrative Office Personnel Field Technical Other Total staff members 2) Total space occupied in rented facility(s): (If needed, please use additional sheet(s) of pape
Sq. Ft.
Total Amount of Annual Rent
$
Source of Rent: General Fund Special Funds 3) Total storage space occupied in County facility(s): Is current storage space adequate?
Sq. Ft. Yes
No
If not, how much additional storage space is needed?
Sq. Ft.
Total storage space occupied in rented facility(s)
Sq. Ft.
4) Total support space occupied in County facility (s): (Support space includes computer, copier, and/or file room(s) and/or a reception area)
Is current support space adequate?
Yes
If not, how much additional support space is needed? Form B014 (Revised 01/26/2016)
L-6
No Sq. Ft.
APPENDIX L
Total support space occupied in rented facility(s)
Sq. Ft.
5) How many parking spaces do your staff currently occupy? Spaces How many parking spaces do your County assigned cars currently occupy? Spaces How many parking spaces do your public visitors currently occupy? Spaces Is current parking adequate?
Yes
If not, how many additional spaces are needed?
No Spaces
FUTURE EXPANSION: 6) Is there a need to expand and/or add staff in a new facility location? Yes
No
What is the number of permanent staff needed at this location? Do you anticipate hiring new staff to provide services specifically in this facility? Yes No If yes, how many? 7) The number of private office(s) requested: 10 X 8 Sq. Ft. 10 X 10 Sq. Ft. 10 X 12 Sq. Ft. Other Sq. Ft. Total estimated storage space needed
Sq. Ft.
Total estimated parking spaces needed
8) The number of telephone lines needed in the facility The number of computer lines needed in the facility The number of electrical lines needed in the facility
Form B014 (Revised 01/26/2016)
L-7
APPENDIX L
Special Needs (Include these in your total space needs): Training Room(s) Conference Room(s) Library Kitchen Lounge Conference Room(s) Library Kitchen Lounge Restrooms (employee) Restrooms (public)
Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft. Sq. Ft.
Other
Sq. Ft. Sq. Ft.
NEW CONSTRUCTION: 9) Is there a need to purchase land?
Yes
If yes, how many acres?
No Acres
If yes, estimated cost
$
Is there a need to purchase a building?
Yes
If yes, how many square feet?
No Sq. Ft.
If yes, estimated cost
$
Is there a need to expand existing building/space? If yes, how many square feet?
Yes
No Sq. Ft.
Is there a need to make property alterations/improvements to the existing building? Yes No
Form B014 (Revised 01/26/2016)
L-8
APPENDIX L
Is there a need for a "build-to-suit" option? If yes, please provide reason(s) for this option:
Yes
No
(If necessary, please include supplemental information on a separate sheet of paper)
OPERATIONAL COST: 10) Do you anticipate purchasing furniture, computers, and/or equipment? Yes Estimated cost for furniture, computers, and/or equipment
No
$
Do you have available funds to purchase furniture, computers, and/or equipment? Yes No Specify source(s) of funds:
Department Signature
Form B014 (Revised 01/26/2016)
Date
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APPENDIX L
COUNTY OF IMPERIAL CAPITAL PURCHASE REQUEST COMPUTER EQUIPMENT/SOFTWARE $7,500 OR GREATER 1. Department:
2. Budget Unit:
5. Source of Funding
General Fund
State
%
3. Department Priority:
4. Date:
Federal
Other *
%
%
* Specify: 6. Complete description of computer equipment/upgrade (Attach sheet if necessary)
7. Quantity
8. Physical Address of Asset:
9. Estimated Cost of Asset: (Include Taxes, Freight & Company Installation) Less Trade-In, if any In-house Installation Cost Total Cost of Asset
$ $ $ $
10. Addition:
Replacement:
Upgrade:
11. If New addition, provide a brief justification:
Purpose of Acquisition: Scheduled Replacement Obsolete Equipment Replacemen Productivity Enhancement Expand Capacity New Operation or Service Safety Enhancement Legal Mandate Other
Quantity Presently in Inventory
Form of Acquisition: Purchase Lease Lease-Purchase Other (Specify) Recommended Disposition of Replaced Item: Transfer to Alternative Use Transfer to Other Department Trade-In Sell Scrap Other (Specify)
Item(s) Replaced:
Form B015 (Revised 01/26/2016)
L-10
%
APPENDIX L 12. Submitted By:
Signature of Department Head
Date
13. Recommendations: Public Works - Facilities: Approved:
Denied:
N/A:
Comments:
Public Works - Facilities
Date
Data/Communications: Approved:
Denied:
N/A:
Comments:
Communications Department
Date
Information & Technical Services: Approved:
Denied:
N/A:
Comments:
Information & Technical Services Dept.
Date
CEO OFFICE USE ONLY 14. CEO Recommendation: Approved
Denied
Signature of County Executive Office Comments:
Form B015 (Revised 01/26/2016)
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Date
Appendix M Professional Services Request Form & Instructions Form B018
APPENDIX M
COUNTY OF IMPERIAL INSTRUCTIONS FOR FORM B018 PROFESSIONAL SERVICES REQUEST The Professional Services Form B018 should be completed for services provided to a County department by agreement or contractually. Professional services may be provided internally by a department or externally and may be either verbal or in writing. The Chart of Accounts includes some specific object codes, which can be used to identify the particular type of professional services provided. 1. Budget Unit & Org Key. List the Budget Unit and Org Key. 2. Department/Firm/Individual Providing Service. This column represents the name of the department, firm or individual providing services to a department of County. 3. Services Provided. The specific type of service that is to be performed. 4. Object Code. There are specific accounts, as well as a generic professional services account that departments may choose to use. In this column list the object code in numerical order 5. Cost Basis. Specify in this column the basis for the charge, such as per contract or as needed. 6. Rate. List the charges to be assessed per the contractual arrangement or agreement, such the amount per hour or flat rate of “X” amount. 7. Estimated Annual Contractual Amount. The total amount expected for a particular agreement or contract for the ensuing fiscal year should be listed in this column. If the contract was hourly, the amount should equal the total number of expected hours to be performed during the fiscal year. If the contract is a fixed/flat amount, the total contract cost should be entered in both the Rate and the Estimated Annual Contractual Amount Columns. If you have multiple professional services for a single object code, please list the departments/firms/individuals and place a total in the amount column, after the last item for that object code. Then begin the list for the next object code, and so on. Use additional pages, if necessary. Please note that if the contract covers multiple fiscal years, only the amount for the budget year should be included on this form.
Form B018 (Revised: 01/27/2016)
M-1
APPENDIX M
COUNTY OF IMPERIAL PROFESSIONAL SERVICES REQUEST FORM B018 BUDGET UNIT: ORG KEY: DEPARTMENT/FIRM/ INDIVIDUAL PROVIDING SERVICE
SERVICES PROVIDED
TERM
OBJECT CODE
BASIS
RATE
TOTAL:
Form B018: (Revised 01/27/2016)
M-2
ESTIMATED ANNUAL CONTRACTUAL AMOUNT
Appendix N Non-Regular Wages & Benefits Form Form B019
APPENDIX N
COUNTY OF IMPERIAL NON-REGULAR WAGES AND BENEFITS BUDGET WORKSHEET Department: Budget Unit: SCHEDULE F-2: EXTRA HELP JOB CLASSIFICATION
NO. OF EMPLOYEES RANGE
AVG HRLY ANNUAL RATE OF PAY HOURS
TOTAL EXTRA HELP WAGES:
Form B019 (Revised 02/17/2015)
N-1
TOTAL WAGES
MEDICARE 1.45%
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
JUSTIFICATION
Appendix O Glossary of Terms
COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
Account
A separate financial reporting unit for budgeting, management, or accounting purposes.
Accounting Standards
The generally accepted accounting principles (GAAP) promulgated by the Governmental Standards Board (GASB), which guide the recording and reporting of financial information by state and local governments. The standards establish such guidelines, as when transactions are recognized, the types and purposes of funds, and the content and organization of the annual financial report.
Accrual Basis
A method of accounting in which revenues are recorded when measurable and earned, and expenses are recognized when a good or service is used.
Activity
A department effort that contributes to accomplishments of specific, identified program
ACO
Accumulated Capital Outlay
ADA
Americans with Disabilities Act
Adopted Budget
An annual spending plan that is adopted by the Board of Supervisors, pursuant to Government Code, that balances revenues and expenditures.
AFDC
Aid to Families with Dependent Children. A federal public assistance program that was replaced by Temporary Assistance to Needy Families (TANF).
Annualize
Changes that occur mid-year used to calculate cost for a full year, for the purpose of preparing an annual budget.
AOCD
Air Pollution Control District. A budget unit of the Health and Sanitation Functional Group.
Appropriation
Legal authorization to make expenditures or enter into obligations for specific purposes.
Assessed Valuation
A valuation set on real estate by government as a basis for levying taxes.
Assessment District
A separate unit organized to provide selected services to a specific geographical area.
Assessment Ratio
A ratio of which the tax rate is applied to the tax base.
Asset
Resources owned or held by a government, which have monetary value.
Attrition
A method of achieving a reduction in personnel by not filling positions vacated through resignation, reassignment, transfer, retirement, or means other than layoffs.
Augmentation Request
A request for programs or services that a department would like to have added above and beyond its target budget.
Authorized Positions
Employee positions, which are authorized in the adopted budget and to be filled during the year.
Available Financing
A means of financing a budget (fund balance plus revenues) with the exception of general, and other reserves.encumbered,
Base Budget
Cost of continuing the existing levels of service in the current budget year.
Board of Supervisors
The five member, elected governing body of the County.
Bond
A promise to pay borrowed money on a specific date often ten or twenty years in the future; most bonds also involve a promise to pay a specified dollar amount of interest at predetermined intervals. Bonds are a mechanism used to obtain long-term financing.
Form B005 (Revised: 01/28/2016)
O-1
COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
Bond Covenant
A legally enforceable agreement with bond holders that requires the governmental agency selling the bond to meet certain conditions in the repayment of the debt.
Bond Refinancing
The payoff and reissuance of bonds to obtain a better interest rate and/or bond conditions.
Budget
The financial operations plan with estimates of proposed expenditures and revenues for a given period of time, usually one year.
Business Process Reengineering
An approach for forming the County into a customer-oriented, quality-focused, technologyenabled, and efficient service provider. The purpose is to implement new and more effective processes rather than re-implementing the same processes using new tools. One goal is to generate budgetary savings to permit reinvestment in higher priority needs and services.
CAC
The County facility located at 940 Main Street, El Centro.
CAFR
Comprehensive Annual Financial Report.
CalWORKS
California Work Opportunities and Responsibilities to Kids Program. A federal public assistance program that aids individuals in finding permanent employment and getting off public assistance.
Capital Assets
Property the County owns. Capital items costing $2,500 or more and are intended to last a long time, e.g. roads, bridges, buildings, land, equipment, and vehicles, also known as assets.
Capital Budget
A spending plan for improvements to or acquisition of land, facilities, and infrastructure. The capital budget balances revenues and expenditures, specifies the sources of revenues, and lists each project or acquisition.
Capital Improvement Plan
A five year list of planned capital projects, developed by the County Executive Office, also known as the CIP.
Cash Basis
A method of accounting in which revenues are recorded only when cash is received and expenditures are recorded only when payment is made. Since payments for goods and services can be delayed to the next fiscal year, cash on hand can result in an inaccurate picture of the financial condition of a fund. To be in conformance with generally accepted accounting principles, local governments must use the accrual basis, rather than the cash basis of
Cash Flow
The net cash balance at any given point. The Auditor-Controller prepares cash flow reports that project the inflow, outflow, and net balance of cash on a monthly and quarterly basis.
CDBG
Community Development Block Grant. A federal grant administered by the County for improvements in the community that has been designated as a blighted area.
CFD
Community Facilities District
CIP
Capital Improvement Program
COF
Capital Outlay Fund
COLA
Cost of Living Adjustment
Collective Bargaining Agreement
A legal contract between employer and a verified representative of a recognized bargaining unit for specific terms and conditions of employment (e.g., hours, working conditions, salary, fringe benefits, and matters affecting the health and safety of employees).
Commodities
Expendable items that are consumable or that have a short life span. Examples include office supplies, gasoline, and minor equipment.
Form B005 (Revised: 01/28/2016)
O-2
COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
Comprehensive Annual Financial Report
CAFR. The audited report of financial data for the County. This report summarizes financial data for the previous fiscal year in a standardized format. The CAFR is organized by fund and contains two basic types of information: a balance sheet that compares assets and liabilities and fund balance and an operating statement that compares revenues with expenditures.
Contingency Reserve
Appropriations set aside to meet unforeseen circumstances.
COP
Certificate of Participation
CSA
Community Service Agency
DA
District Attorney. An elected official in the Public Protection Group.
Debt Service
The cost of paying principal and interest on borrowed money according to a predetermined payment schedule
Debt Service Fund
A fund established to finance and account for the payment of interest and principal on all general obligation bonds.
Dedicated Tax
A tax levied to support a specific government program or purpose.
Deficit
The excess of an entity's liabilities over its assets or the excess of expenditures or over revenues over revenues during a single accounting period.
Department
An organizational device used by County management to group programs of a like nature.
Depreciation
The recording of expiration in the service life of fixed assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence.
Designations
Restrictions placed on the unreserved fund balance to indicate tentative plans for financial resources utilization in future periods.
Direct Expenses
Those expenses which can be charged directly as a part of the cost of a product or service, or of a department or operating unit, as distinguished from overhead and other indirect costs, which must be prorated among several products or services, departments or operating units.
Disbursement
The expenditure of monies from an account.
Discretionary Programs/ Discretionary Service Levels
Programs which the County voluntarily operates, without mandated service level requirements, although many of these programs support mandated programs.
Employee (Fringe) Benefits
Contributions made by a government to meet commitments or obligations for employee fringe benefits. For example, government's share of costs for various pension, medical, and life insurance plans.
Encumbrance
Appropriation set aside when a purchase order or contract is approved. The encumbrance assures suppliers that sufficient funds will be available once the order is filled, are also known as obligations.
Enterprise Fund
A separate fund established to finance and account for the operation and maintenance of facilities and services, which are predominantly self-supporting by user charges.
Entitlements
Funding, which is allocated based on a formula and according to eligibility criteria, to persons and governments that meet the criteria specified by federal or state laws.
EPA
Environmental Protection Agency
Form B005 (Revised: 01/28/2016)
O-3
COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
Equipment Replacement Reserves
Reserves designated for the purchase of new vehicles or operating equipment as existing equipment becomes obsolete or unusable.
Estimated Revenue
The amount of revenue expected to accrue or to be collected during a fiscal year.
Expenditure
An appropriation used for goods and services ordered and received, whether paid or unpaid including provisions for debt retirement (if not reported as a liability of the fund from which retired) and capital outlays.
Expense
Designates the cost of goods delivered or services rendered, whether paid or unpaid, for proprietary funds such as enterprise funds.
F.A.
Fixed Asset.
Fiduciary Funds
Funds that account for resources that governments hold in trust for individuals or other governments.
Final Budget
Adopted legal spending plan for a fiscal year or years.
Fiscal Year
FY. The period during which obligations are incurred, encumbrances are made, appropriations are expended, and revenues received. The County's fiscal year is July 1 through June 30.
Fixed Asset
An asset of a long-term character such as land, buildings, or furniture and other equipment that cost more than $2,500.
FTE
Full-Time Equivalent.
Full-Time Equivalent
A part-time position converted to the decimal equivalent of a full-time position based on a 2,080hour work year. For example, a part-time employee working 20 hours per week would be the equivalent to .5 of a full-time position.
Fund
A self-balancing set of accounts. Governmental accounting information is organized into funds, each with separate revenues, expenditures, and fund balance.
Fund Balance
The difference between a fund's assets and its liabilities. Portions of the fund balance may be reserved for various purposes, such as contingencies or encumbrances.
FY
Fiscal Year (July 1 through June 30).
GAAP
General Accepted Accounting Principles.
GASB
Governmental Accounting Standards Board.
General Fund
The major fund in most governmental units, accounting for all activities not accounted for in other funds. Most County functions--such as public safety or health and human services--are accounted for in the General Fund.
Generally Accepted Accounting Principles
GAAP. Uniform minimum standards used by state and local governments for financial recording and reporting, which have been established by the accounting profession through the Governmental Accounting Standards Board (GASB).
General Obligation Bond
A bond backed by the full faith, credit and taxing power of the government.
General Purpose Revenues
Locally generated revenues derived from property taxes, sales taxes, vehicle license fees, court fines, and fund balance. General purpose Revenues may be used for any purpose which is a legal expenditure of County funds. They generally reflect the degree of flexibility the County has to finance programs and projects. Since they are locally generated, General Purpose Revenues are also affected by local economic conditions. Their usage is controlled by the Board of Supervisors.
Form B005 (Revised: 01/28/2016)
O-4
COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
Governmental Accounting GASB. The body that sets accounting standards specifically for state and local government. Standards Board Grant
A payment of money from one governmental unit to another or from a governmental unit to a nonprofit agency. Grants are often earmarked for a specific purpose or program and may be classified as operational and/or capital, depending upon the grantee.
Housing and Urban Development Dept. of
HUD. A federal department that administers grants addressing the needs of housing for low income families.
HUD
Housing and Urban Development, Department of
Indirect Cost
Those elements of cost such as the performance of a service or expenses such as rent, heat, light, supplies, etc., necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service.
Infrastructure
The physical assets of a government (e.g., streets, water, sewer, public buildings, parks, etc.).
Intergovernmental Revenue
Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.
Internal Service Charge
The charges to user departments for internal services provided by another governmental agency.
Internal Service Fund
ISF. An organization created to perform specified services for other County departments. The services performed are charged to the user departments.
Intrafund Transfer
A transfer of costs from one fund to another within the General Fund.
ISF
Internal Service Fund.
LAFCO
Local Agency Formation Commission.
Levy
To impose taxes for the support of government activities.
Line-Item Budget
A budget format prescribed by the State Controller. The County's line-item budget shows activities grouped by organizational units, such as departments. The term line-item refers to account and sub-account detail typically provided for revenue by source (e.g. property taxes), and objects of expenditure (e.g. Salary & Benefit, Service & Supplies, Fixed Assets, etc.)
Long-Term Debt
Debt with a maturity of more than one year after the date of issuance.
Mandate
A requirement from the State or Federal governments that the County perform a task, perform a task in a particular way, or perform a task to meet a particular standard, often without compensation from the higher level of government.
Mandated Programs/ Discretionary Service Level
Programs that are required by law, but the level of service is optional. Some programs have discretionary service levels because the minimum service level requirement is not expressly stated in the mandate.
Mandated Programs/ Mandated Service Level
Programs over which the Board has no discretion. For example the County is required to operate a program targeted to a population and meeting eligibility standards set by the State, for which time lines are imposed and County participation rate is set by the State.
Mission
The business, general assignment of the organization. What we are striving to do over a continuous period of time.
Form B005 (Revised: 01/28/2016)
O-5
COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
MOU
Memorandum of Understanding.
Object Code
A sub-classification of expenditures based on type of goods or services including, Salary & Benefits, Services & Supplies, Other Charges and Fixed Assets. Each object contains subobject classifications as well.
Objective
Results to be obtained in specific, well-defined, and measurable terms and that is achievable within a specific time frame.
Obligations
Amounts which a government may be legally required to meet out of its resources. This includes not only actual liabilities, but also encumbrances not yet paid.
Operating Expenses
The cost for personnel, materials, and equipment required for a department to function.
Operating Revenues
Funds that the government receives as income to pay for ongoing operations. Operating revenues include such items as taxes, fees, interest earnings and grant revenues. Operating revenues are used to pay for day-today services.
Performance Budget
A budget wherein expenditures are based primarily upon measurable performance of activities and work programs.
Performance Indicators
Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs.
Performance Measures
Indicators of the amount of work accomplished, the efficiency with which tasks were completed, and/or the effectiveness of a program, often expressed as the extent to which objectives were accomplished (planned results).
Position
An approved job for a person or persons working full-time or part-time, usually listed in terms of a specific classification.
Prior Year Encumbrance
An obligation from a previous fiscal year in the form of a purchase order, contract or other obligation which is chargeable to an appropriation and for which the appropriation is reserved. The encumbrance ceases to exist once the obligation has been paid or otherwise terminated.
Program
A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.
Program Budget
A budget that allocates money to the functions or activities of a government rather than to specific items of cost or to specific departments.
Program Revenue
Revenues generated by programs and/or dedicated to offset a program's costs. Revenues earned by a program include fees for services, license and permit fees, and fines.
Proposed Budget
The working document for the fiscal year under discussion. Approval of this document does not allow expenditures for fixed assets and for new permanent employee positions, unless specifically approved by the Board of Supervisors.
Provision for Reserves/ Designations
A financing requirement for an increase to an established reserve or designation of fund balance or the creation of a new reserve or designation of fund balance.
Public Hearings
Open Board of Supervisors meetings that provide citizens an opportunity to voice their views on the merits of the County's proposals and services.
Real Property Transfer Tax
RPTT. A tax assessed on property when ownership is transferred.
Recommended Budget
The County Executive Office's recommended level of funding for the Proposed and Final Budgets before it is adopted by the Board.
Form B005 (Revised: 01/28/2016)
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COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
Request for Bid
RFB. A formal procurement document used to invite vendors to submit pricing in response to a clearly defined set of requirements.
Request for Proposal
RFP. An official request for proposals to be submitted to the County to perform specific services.
Reserve
An amount in a fund used to meet cash requirements or to meet emergency expenditures. A An amount in a fund used to meet cash requirements or to meet emergency expenditures. A reserve is not an appropriation, and there is no limitation on the amount of reserve that can be
Revenue
Money received to finance ongoing County governmental services, for example, property taxes, interest, fines, fees, charges for services, etc.
Revenue Bond
A bond backed only by the revenues from a specific enterprise or project.
Revenue Source Code
The revenue code used for accounting and budget transactions.
RFB
Request for Bid.
RFP
Request for Proposal.
RPTT
Real Property Transfer Tax.
Salaries & Employee Benefits
Objects established for all expenditures for employee-related costs.
SCAG
Southern California Association of Governments.
Schedule
A listing of financial data in a form and manner prescribed by the State.
Secured Taxes
Taxes levied on real properties in the County which are "secured" by liens on the properties.
Service Level
Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload.
Service & Supplies
Objects established for the non-salary operating expenditures of County departments and\programs.
Sources
Total amount available for appropriation including estimated revenues, fund transfers, and beginning balances.
Special District
Separate unit of local government organized to perform a single function, I.e. street lighting.
Special Revenue Fund
A fund used to account for revenues legally earmarked for a particular purpose.
Tactics
The techniques, maneuvers, and procedures used to attain strategic goals, objectives, intent etc.
Tax and Revenue Anticipation Notes
TRANS. Notes sold by the County that stabilize cash flow during the year.
Tax Levy
Amount of tax dollars raised by the imposition of the tax rate on the assessed valuation.
Tax Rate
The rate applied to the assessed valuation base necessary to produce the tax levy.
Taxes
Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit such as specific assessments.
TRANS
Tax and Revenue Anticipation Notes.
Form B005 (Revised: 01/28/2016)
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COUNTY OF IMPERIAL GLOSSARY OF TERMS TERM
APPENDIX O
DESCRIPTION
Transfers In/Out
Amount of an appropriation that is neither expended nor encumbered.
Trust Fund
A fund established by the County to receive money on behalf of individuals or other governments; the County has little or no discretion over these monies.
Unexpended Balance
The amount of an appropriation that is neither expended nor encumbered.
Unreserved Fund Balance
The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation.
Unsecured Taxes
Taxes levied on properties such as office furniture, equipment, and boats.
User Charges
The payment of a fee for direct receipt of a public service by the party who benefits from the service.
Vehicle License Fee
VLF. Annual registration fee imposed on vehicles at a rate equal to two percent of the vehicle's market value and distributed to cities and counties.
Vision
The image of what we might be and want to be at some point in the future. A picture of future desired outcomes.
VLF
Vehicle License Fees.
Working Cash
Excess of readily available assets over current liabilities, or cash on hand equivalents that may be used to satisfy cash flow needs.
Workload Indicators
A unit of work to be done.
Work Year
The amount of personnel resources required for a program expressed in terms of the "full-time equivalent" number of employees. One "work year" is equal to one full-time, year-round employee. This is equal to 2,080 hours per year (40 hours per week times 52 weeks). The number of hours a part-time employee is budgeted to work during the year is divided by number of hours a part-time employee is budgeted to work during the year is divided 2,080 to arrive at the equivalent number of "work years" for the position.
Form B005 (Revised: 01/28/2016)
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