Budgeting - California Department of Food and Agriculture · 2015-09-27 · Budgeting 101 A brief...
Transcript of Budgeting - California Department of Food and Agriculture · 2015-09-27 · Budgeting 101 A brief...
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Budgeting 101
A brief look at what a budget is and how to make one
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A budget is a plan• Allocates resources• Specifies purchases• Anticipates workload• Relies on prediction
and past experience
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Budgets are a year-long process
EstimatesProjectionsPreparation
ApprovalControl/Monitor
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Budget Types• Line Item• Performance (Goal)• Program• Baseline• Zero Base
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Common TermsAppropriationsExpenditures
RevenueReimbursement
Fixed AssetCapital Improvement
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More Terms• A-87 Costs• Overhead• Budget Change Proposal
(BCP)• Local Cost• General Fund
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Total AppropriationsTotal appropriations
are the sum of your revenue and the
local cost allocated to the department. All appropriations are general fund
dollars.
Local Cost
Revenue
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Appropriations/Expenditures
• Salaries and Benefits• Supplies and Services• Equipment• Interest• Intra-fund• Inter-fund
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Making a Budget• Staffing level• Pay level of staff• Step increases• Benefits• Worker’s Comp.• Long/Short Term
Disability• Retirement• Termination
Payments
• Survivor Benefits• Life Insurance• Etc.
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Making a Budget• Communications• Postage• Insurance• Non-Inventoriable
Equipment• Fleet Expenses• Travel• Training
• Office Supplies• Printing Postage• Fixed Assets• Rent• Interest Payments
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Revenue• Contracts • Permit Fees• Services• Sales• Penalties
• Taxes• Grants• Rent
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Agricultural Revenue from the State
• Pesticide Data Entry
• Trapping• High Risk Exclusion• Navel/Valencia
Inspection• Organic Program• Nursery Inspection
• Shell Egg Surveillance• Glassy-winged
Sharpshooter• Produce Inspection• SPCO Exams• Seed Subvention• Sudden Oak Death
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W&M Revenue from the State
• Weighmaster Inspection• Petroleum Inspection
• Device Repairman
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Other State Support• Commissioner Subvention
• Unclaimed Gas Tax• Pesticide Mill Fee
• Pesticide Dealer Fees
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Service/Sale Revenue• Phytosanitary Certs• PUE Training• Produce Certification• Requested Inspections• Rodent Baits• Pest Control• SPCO Applicator
Exam
• Non-commercial device inspection
• Reinspection Fees• Information Sales• Service Agent
Exam
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License/Permits• Pest Control
Operators• Pest Control Advisors• Pest Control Pilots• Maintenance
Gardener• Beekeepers• Farmer’s Market• Certified Producer
• Device Registration• Packer Registration• Scanner Registration
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Unclaimed Gas Tax• Motor Vehicle Fuel
• Used off-road• Net amount after tax claims• Distributed by Controller
• Based on prior year local cost
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Unclaimed Gas Tax• $9,000,000 to CDPR for County
PUE• $1,500,000 to CDFA for
overhead• $3,000,000 for Pest Detection• $250,000 for CDFA Liaison
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Unclaimed Gas Tax & FAC 224.5
• Must employ a licensed agricultural commissioner
• Submit timely annual financial statements• General fund support must equal or exceed
previous five year average
IF YOU DON’T MEET THESE CRITERIA YOU MAY GET NO GAS TAX!
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How to Cut a Budget• Reduce Staff
• Reduce Supplies• Postpone Equipment
• Increase Fees• Add new revenue sourcesWATCH YOUR AG CODE
LOCAL COST!
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How to Grow Your Budget
• Know your Administrative Office Policies
• Diversify Revenues• New Programs?
• Keep Fees Current• Justify Staff Increases
• Public Relations – Internal & External
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Budget Tricks• Vacancy Factor• Lease-Purchase• Zero Cost Equipment
Order• Delayed Distribution• Delayed Deposit