ACO BUDGETS Tanya Harris CPA Principal Accountant General

ACO BUDGETS Tanya Harris, CPA, Principal Accountant General Accounting Division

ACO BUDGETS Restructuring of Budget Team § Flux Analysis Template § Budget Crosswalk § Budget Inquiry §

Restructuring of Budget Team

Budget Team § Tanya Harris, CPA, Principal Accountant § 951 -955 -8375 § Susana Garcia-Bocanegra, Sr. Accountant § 951 -955 -4529 § Samuel Wong, Sr. Accountant § 951 -955 -0335

Budget Team Departmental Assignments § Susana Garcia-Bocanegra (1 of 2) § § § § Assessor-Clerk-Recorder Agricultural Commissioner Board of Supervisors Code Enforcement County Counsel District Attorney Department of Public Social Services Executive Office

Budget Team Departmental Assignments § Susana Garcia-Bocanegra (2 of 2) § § § § Facilities Management Fire Protection Local Agency Formation Commission Office on Aging Riverside County Regional Medical Center Transportation and Land Management Agency Waste Management Veterans Services

Budget Team Departmental Assignments § Samuel Wong (1 of 2) § § § § Auditor-Controller Child Support Services Community Action Community Health Agency/Public Health Environmental Development Agency Flood Control Human Resources Information Technology

Budget Team Departmental Assignments § Samuel Wong (2 of 2) § § § § Mental Health Parks Probation Public Defender Purchasing / Fleet / Supply Services Registrar of Voters Sheriff Treasurer-Tax Collector

Flux Analysis Template

Flux Analysis Overview § Objectives § To maintain a continuous update on budget adjustments and actual revenues and expenditures throughout the year § To reduce workload and research at the end of the fiscal year § To ensure all budget ledgers are in balance Approp, Expense, and Org

Flux Analysis Overview § The Office of the Auditor-Controller will send out a template for each department on the three following sections: § Original Budget to Final Budget § Final Budget to Actuals § FY 06 -07 Actuals to FY 07 -08 Actuals

Flux Analysis Overview Guidelines/Tips More is better. § Each line with amounts needs an explanation, even if it is the appropriation line total. § If account includes several explanations, amounts should be included with each explanation in the same cell/box. § Expand the row height in order to fit longer explanations. §

Flux Analysis Overview Common Errors § § § § Insufficient descriptions (what was purchased and why; how many vacancies/retirements/etc. , “Increase in revenue”, “Expect decrease in expenditures”, “From Executive Office”) One-word descriptions such as “upgrade” Incorrect references for adjustments (Board Agenda Item numbers and/or dates) Placing footnote explanations at the bottom of the worksheet. All explanations should be in the last column on the right. Changing or deleting amounts on the template. Creating a separate worksheet Using abbreviations or acronyms Deleting/hiding rows or columns

Flux Analysis Overview Important Dates § 2 nd Quarter Flux Analysis Template § February 1, 2008 Departments will receive template from ACO Budget Team § February 8, 2008 Flux Analysis Template due to ACO with Flux Explanations 2 nd Quarter Flux Analysis Template

Flux Analysis Overview Important Dates § 3 rd Quarter Flux Analysis Template § April 11, 2008 Departments will receive template from ACO Budget Team § April 18, 2008 Flux Analysis Template due to ACO with Flux Explanations

Budget Crosswalk

Budget Inquiry

Budget Inquiry l APPROPRIATION l ORG Ledger l REVEST Ledger (APPROP) Ledger

Budget Inquiry

Budget Inquiry APPROP Ledger

Budget Inquiry ORG Ledger

Budget Inquiry REVEST Ledger

Budget Inquiry

Questions? § Tanya Harris, CPA, Principal Accountant § 951 -955 -8375 § Susana Garcia-Bocanegra, Sr. Accountant § 951 -955 -4529 § Samuel Wong, Sr. Accountant § 951 -955 -0335 § Email: ACOBudgets@co. riverside. ca. us