Transcript Document

Office of the Budget Director
FY15 Common Budget Questions
Introduction
To assist the Council in reviewing, analyzing, and preparing the budget each fiscal year,
the Office of the Budget Director requests that each District agency answer a set of
questions. These questions ensure that the Council has the same set of critical
information from each agency necessary for completing its work on the annual
budget.
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Attachment I – Spending Plan: Agencies submit a spending plan laying out how the
agency intends to spend their total budget request over the course of the fiscal year.
Attachment II – Contracts: Agencies enter into contracts with vendors, providers, and
companies to provide particular supports or services.
Attachment III – Intra-District Transfers: Intra-District funds track payments for
services provided by one District agency to another District agency. The buying agency
spends its own budget from local, federal, special purpose, or private grant funds. The
receiving agency records this expenditure as intra-district funds.
Attachment IV – Federal Grants: Grants the District receives from federal agencies,
including block grants, formula grants, certain entitlements, and competitive grants.
Schedule A – Position Listing: Agencies are required to provide the Council a listing of
all positions (FTEs). Agencies are asked to include, for every position, the title, status
(vacant or filled), salary costs, fringe benefit costs, and status (continuing, temporary,
term).
*NOTE* - All charts in the following pages are examples. The numbers contained within the
images DO NOT represent agency responses for the Mayor’s proposed FY15 budget.
Attachment I – Spending Plan
Program Name –
Agencies are divided
into different divisions,
which are known as
Programs for
budgeting purposes. In
this example, the
HIV/AIDS, Hepatitis,
STD, TB
Administration
(HAHSTA) is a program
within the Department
of Health.
CSG – Budgets are
divided into
Comptroller Source
Groups or CSG. These
separate out the
different types of
items on which
funding is spent. For
example, money spent
in CSG 11 is for regular
pay for employees
(salary) while CSG 14
is money used to pay
for benefits like health
insurance premiums.
Personnel vs. Non-Personnel Services– Agencies spend
their approved budgets on two major categories –
personal services, or employees, and non-personal
services such as grants, contracts, rent, electricity, etc.
Quarters – the District’s fiscal year is broken down
into four quarters. Depending upon the supply being
bought or the service being provided, spending may
be concentrated in a particular quarter or spread
evenly across the fiscal year.
CSG – Each agency was asked to specify, within each Comptroller Source Group (CSG) exactly which programs,
services, supplies, etc. their budget would be spent on. For HAHSTA, CSG 20 – Supplies and Materials included
items such as Office Supplies ($42,660 in Q1, $10,665 in Q2, etc.) and Youth condoms.
Attachment II - Contracts
Vendor Name – Every
contract is awarded to
a particular entity,
group, company, etc.
Contract Purpose – Every
contract goes to a particular
vendor for a particular service
or set of services. Agencies
provide an explanation for
each contract of the services
provided.
Contract Amount– Represents
the total amount awarded to the
Vendor for the term of the
contract.
Contract Term Begin/End – The
dates which the contract begins
and ends is the length of time for
which services will be provided.
Option Year – Contracts may be awarded for up to 12
months (known as a base year) with the option for an
extension pending positive performance results.
Additional years that may be added are written as
part of the original contract. The District and vendor
may choose to exercise these Option Years to
continue providing services under the contract
Funding Source – Lists the
source of funding for each
contract. Funding may be local,
federal, private, or special
purpose revenue.
Competitive or Sole Source – To win a
contract, a vendor must respond to
request from the agency. A request can
be competitive, where different groups
submit their proposals and one is chosen.
A request can be sole source, where the
District pre-emptively decides the vendor
based on experience and the service
provided.
Attachment III - Intra-District Transfers
Intra-District funds track payments for services provided by one District agency to another District agency. The buying
agency spends its own budget from local, federal, special purpose, or private grant funds. The receiving agency records
this expenditure as intra-district funds.
Sending Agency – Section A of this attachment are intra-district transfers that were received by the Department. The Sending Agency
indicates which District agency paid the Department for a particular service. For example, the Department of Health Care Finance paid the
OAG to maintain vital records.
Amount – Indicates
how much was sent
to an agency, or
received by the
agency, for the
entirety of the fiscal
year.
Receiving Agency – Section B includes expenditures by the agency for a
service provided by another District agency, in other words where the agency
is the buying agency. The Receiving Agency is the agency the Department paid
for a particular service or who received the intra-district funds. For example,
the Department of Health sent funds to the OCFO to support the completion
of the Single State Audit.
Service – Intradistrict transfers
allow one agency to
pay another, and
vice versa, for a
particular program
or service. This
column indicates
which service the
agency received, or
paid for, with the
funding.
Account Code – Funds are placed in a
District’s budget based on the agency and
program. This section indicates where in
Department’s budget, the funds that are
being sent OUT of the agency are
budgeted.
Attachment IV - Federal Grants
Grant Name – The official name of
the grant awarded to the agency.
Estimated Balance – Agencies may have a
been awarded a grant that crosses fiscal
years. They may also request that unspent
funds be allowed to “carryover” into the
following fiscal year. This column indicates
how much, if any, funds will be available
from the FY14 grant in FY15.
Federal Agency - New/Ongoing – A federal grant is
awarded by a particular federal agency. A grant
may be awarded for the first time this fiscal year, a
new grant. Or, a grant may cross multiple fiscal
years and be ongoing.
Estimated FY15 Award – The amount
the agency anticipates will be
awarded to be spent in FY15.
Purpose – Federal grants are
awarded to a District agency for a
specific purpose such as SNAP
benefits, maternal and child health,
or transportation funding.
*Federal Payments* - These are direct appropriations from the Congress, usually to a particular District agency for a particular
purpose. Specific federal payments are included in an additional tab in the attachment.