Post on 12-Jan-2016
January 22, 2002 1
What are Expenditures?
January 22, 2002 2
What are Expenditures?
Expenditures are General Fund expenditures from central service agencies (CSA) used in the Pro Rata and Statewide Cost Allocation Plans (SWCAP).
January 22, 2002 3
Central Service Expenditure Data
• Expenditures are received from the CSA in August.
• Actual expenditures must agree with the year-end financial statements.
• Estimated expenditures must agree with the amount shown in the Governor’s Budget for the next fiscal year.
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Central Service Expenditure Data - continued
• Let’s look at central service expenditures and how these expenditures are included in the Pro Rata and SWCAP plans.
• The following slides identify the expenditures and explain the expenditures included in the plans.
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Central Service Expenditure Data - continued
Central service expenditures
- all funds.
Central service expenditures
- all funds.
Circle represents the total expenditures from all funds for a CSA.
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Central Service Expenditure Data - continued
Total of all funds of the CSA’s expenditures must tie as shown below:
Central Service AgenciesTotal expenditures ties to:
Past Yr. Actual = Year-end Fin. Statements
Budget Yr. Estimate = Governor’s Budget
Central service expenditures
- all funds.
Central service expenditures
- all funds.
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Central Service Expenditure Data - continued
CSAs expenditures are: • Central service
expenditures• Reimbursed
expenditures• Non-central service
expenditures
Non-centralservice
expenditures
Reimbursed
expenditures
Central service expenditures
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Central Service Expenditure Data - continued
Non-central service expenditures are not included in the plans. These expenditures may be from the General Fund or other funds. These expenditures support the overall operation of the CSA and their own operation.
Non-centralservice
expenditures
Rei
mbu
rsed
Expe
nditu
res
Central Service Expenditures
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Central Service Expenditure Data - continued
Non-central service expenditures are unallowable. These CSA expenditures do not benefit State departments.
Non-centralservice
expenditures
Reimburs
ed
Expenditure
s
Central Service Expenditures
January 22, 2002 10
Central Service Expenditure Data - continued
Reimbursed expenditures are for services performed by the CSA for other State departments. These expenditures are not included in the plan.
Non-CentralService
Expenditures
Reimbursed
expenditures
Central Service Expenditures
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Central Service Expenditure Data - continued
Reimbursed expenditures are excluded. Otherwise, State departments would be charged twice for expenditures already reimbursed to the CSA.
Non-CentralService
Expenditures
Reimbursed
expenditures
Central Service Expenditures
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Central Service Expenditure Data - continued
Central service expenditures are expenditures incurred by the CSA to perform work for State departments. Without these expenditures, the State departments’ would have to perform the work.
Non-CentralService
Expenditures
Reimburs
ed
Expenditure
s
Central service
expenditures
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Central Service Expenditure Data - continued
Central service expenditures are adjusted for non-central service work. These General Fund expenditures are necessary for the CSA’s operation.
Non-CentralService
Expenditures
Reimbursed
Expenditure
s
Central service
expenditures
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Central Service Expenditure Data - continued
Central service expenditures are adjusted for unallowable expenditures.Unallowable expenditures are identified in federal circular A-87 and ASMB C-10. Some examples are:
•Fines•Penalties•Lawsuits against the federal government
Non-CentralService
Expenditures
Reimbursed
Expenditures
Central service
expenditures
Unallowable CSA
expendituresLess
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Central Service Expenditure Data - continued
• Once all adjustments are made, the remaining non-reimbursed CSA General Fund expenditures are distributed in the plan.
• This is reflected in the illustration in the next slide.
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Central Service Expenditure Data - continued
Non-reimbursedGeneral Fund expenditures
ReimbursedExpenditures
Non-CentralService
Expenditures
Central service
expenditures
Unallowable C
SA
expenditures
LessEquals
Note: Non-reimbursed expenditures are distributed in the plan.
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Central Service Expenditure Data - continued
Let’s review what the previous slides illustrated.
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Central Service Expenditure Data - continued
• CSA expenditures are adjusted for:
– Reimbursed expenditures
– Unallowable CSA expenditures
– Non-CSA expenditures
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• Reimbursed CSA expenditures are excluded because they represent services the CSA provided and which they received reimbursement.
• Including reimbursed expenditures would be doubling of charges to State departments.
Central Service Expenditure Data - continued
January 22, 2002 20
• Unallowable CSA expenditures are:– Excluded from plan– Identified in federal circular A-87 and
ASMB C-10
Some examples:FinesPenalties Lawsuits against the federal government
Central Service Expenditure Data - continued
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• Non-CSA expenditures are:– Unallowable– Excluded from the plans
Central Service Expenditure Data - continued
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• Non-reimbursed CSA expenditures are allocated in the plans. They represent:– General Fund expenditures.– Benefit all State departments.– Net General Fund expenditures, actual and
estimated.
Central Service Expenditure Data - continued
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• Non-reimbursed CSA expenditures represent:
– Actual expenditures for the fiscal year just ended
• Must agree with the CSA year-end financial statements.
– Estimated budget year expenditures • Must agree with the CSA expenditures
in the Governor’s Budget.
Central Service Expenditure Data - continued
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Central Service Expenditure Data - continued
What would all of this look like on one slide?
Well, let’s see.
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Central Service Expenditure Data - continued
Non-reimbursedGeneral Fund expenditures
Reimbursed
expenditures
Non-centralserviceexpendituresCentral Service Agencies
Central service
expenditures
Unallowable CSA
expenditures
Total expenditures ties to: Past Yr. Actual = Year-end Fin. Statements Budget Yr. Estimate = Governor’s Budget
LessEquals
Note: Non-reimbursed expenditures are distributed in the plan.
These expenditures are removed.
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Central Service Expenditure Data - continued
• It may look complicated, but remember, only these expenditures are allocated in the plans:– Adjusted CSA expenditures – CSA net General Fund expenditures
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Total CSA expenditures $ XXXXLess:
Reimbursements (XXX)Non-central service (XX)
Unallowable (X)
Allowable non-reimbursed expenditures $ XXX Expenditures distributed in the plan
Central Service Expenditure Data - continued
Another look at adjusted expenditures.
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Central Service Expenditure Data - continued
CSA provides its total expenditures for all funds.
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Central Service Expenditure Data - continued
Each CSA is provided a unique spreadsheet. A spreadsheet excerpt is shown on the following slides.
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Central Service Expenditure Data - continued
CSA expenditures
Function 500 VCGCB
General Fund
Other
Funds
FY 2003-04
Estimated expenditure total
Administration distributed
Undistributed administration
Reimbursements
939,721
8,469,385
(8,469,385)
(60,600)
120,876,178
-
-
(21,102,839)
Subtotal 879,121 99,773,339Other funds 0 0
Unallowable expenditures A-87 1,121
Adjusted estimated expenditures General Fund 878,000 99,773,339
January 22, 2002 31
Central Service Expenditure Data - continued
Other funds 0 0
Unallowable expenditures A-87 1,121
Adjusted estimated expenditures General Fund 878,000 99,773,339
Adjusted estimated expenditures for General Fund are allocated.
January 22, 2002 32
Central Service Expenditure Data - continued
• Workload associated with non-allocated expenditures are also removed or adjusted and not allocated in the plans.
• If an adjustment was not made, the State departments would be partially paying for work that is unallowable, previously reimbursed or non-central service.
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• Plans are developed, utilizing expenditure and workload from each CSA.
• Next slide identifies the various components used to develop the plans.
Central Service Expenditure Data - continued
January 22, 2002 34
Budget(Schedule
10)Data
SWCAPReports
Pro RataReports
A program allocates expenditures and workload to
produce -
Various Pro Rata and SWCAP reports.
WorkloadData
FunctionsExpenditure
DataFunds
Generate Reports
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