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MOE
MAINTENANCE OF EFFORT
ACASA CONFERENCE
CACASA
Stacy Carlsen
11-7-14
AGENDA
 CDFA
Financial Services Branch (FSB) and
CACASA Roles and Responsibilities
 Unclaimed
 Annual
 FAC
Gas Tax Fund
Financial Statements
Section 224.5
 Questions
VARIOUS ROLES AND RESPONSIBILITIES

CDFA Financial
Service








Pay Invoices
Prepare Year End Reports
Fiscal Management
Collect Cash
Process Billing
Payroll





CACASA
Prepare Work plans
Contract Negotiations
Contract Approval
Invoice Management
Perform Work!
Audit Controls
PROCESS
COUNTY AGRICULTURAL COMMISSIONER
SUBVENTION PAYMENTS
Subvention payments are made for amounts
paid based on a formula e.g. in Law!! (read fine
print!)
 CAC
salaries per FAC 2223 ---- NOT
 Seed
Law Enforcement per FAC 52323
 Unrefunded
Gas Tax per FAC 224
!!
Process County Agricultural
Local Assistance Payments
Local Assistance payments are made for the
support of local government or other locally
administered agricultural activities, e.g.
 High
Risk Pest Exclusion Activities
 Trapping
Activities
Process County Agricultural
Contract/Grant/Cooperative Agreement
Payments
•
•
•
•
Pest Detection
European Grapevine Moth
Pest Exclusion
Light Brown Apple Moth
(LBAM)
• Sudden Oak Death (SOD)
• Glassy-winged Sharpshooter
(Pierce’s Disease)
•
•
•
•
Shell Egg Surveillance
Organic Inspection
Nursery Inspection
Navel/Valencia
Inspection
• Produce Inspection
• Weed Management?
NON - MOE ACTIVITIES INCL.
PROCESS COUNTY
WEIGHTS &MEASURE PAYMENTS
 Weighmaster
 Petroleum
 Registered
Inspection
Inspection
Service Agency Program per
B&P 12537 (Formerly Device Repairman)
FSB AND UNCLAIMED GAS TAX
1.
Maintain the County Agricultural Commissioners’ Annual
Financial Statement Procedures Manual
2.
Obtain the Annual Financial Statements (AFS) from the
counties
3.
Provide CDPR the PUE information from the AFS
4.
Calculate the net county expenditure data and the
distribution of the apportionment pursuant to FAC Section
224(g)
5.
Inform the review group if the criteria for FAC 224.5 is not
met by each county
6.
Ensure payments due from the unclaimed gas tax
allocations are issued to the counties
UNCLAIMED GAS TAX
• Excises taxes collected on motor vehicle
fuels are deposited in the Motor Vehicle
Fuel Account (MVFA) in the
Transportation Tax Fund.
• Section 8352.5 of the Revenue and Taxation
Code requires fuel taxes attributable to
unclaimed, unrefundable agricultural gasoline tax
used for off-highway be transferred from the
MVFA to CDFA.
• The unclaimed gas tax estimated transfer
amount is calculated by CDFA on a biennial
basis.
• The calculation information is prepared in
conjunction with the California Department of
Transportation biennial report prepared for the
Legislature.
 The
Food and Agricultural Code (FAC)
Section 224 identifies how the MVFA funds
are to be expended.
 Chapter
421, Statutes of 2007, (AB 1713)
amended the schedule of distributions in
Section 224 by adding provisions that
became operative July 1, 2008.
UNCLAIMED GAS TAX ALLOCATIONS
TOTAL VARIES BASED ON CALTRANS CALC.
 FAC
224(a) - $9,000,000 to CDPR for county
PUE activities
 FAC 224(b) - $250,000 to CDFA for County
Liaison
 FAC 224(c) - $1,500,000 for CDFA overhead
 FAC 224 (d) - $342,940 for county
administrative activities
 FAC 224(e) - $3,000,000 for Trapping
 FAC 224(f) - $3,000,000 for Emergency
Projects
 FAC 224 (g) - $21,078,036 for County
agricultural activities
Annual Financial
Statements
The Annual Financial Statement
Procedures Manual
• This manual is maintained by CDFA’s Financial
Services Branch.
• This manual provides guidelines for the uniform
reporting of agricultural expenditures and
revenue/reimbursements.
• The detailed procedures provide guidance to
assist counties with the preparation and
presentation of the statements.
California Department of Food & Agriculture
County Agricultural Commissioners
Annual Financial Statement
2009 Procedures Manual
Table of Contents
Page
General Information
Purpose ....................................................................................................................................1
Unclaimed Gas Tax Statutes ...................................................................................................1
Overview .................................................................................................................................1
Responsibility .........................................................................................................................2
Accounting Definitions ...........................................................................................................3
Accounting Guidelines............................................................................................................5
Program Activities ...........................................................................................................................6
Pest Detection .........................................................................................................................7
Pest Eradication ......................................................................................................................8
Pest Management (Control) ....................................................................................................9
Pest Exclusion (Plant Quarantine) ........................................................................................10
Seed Inspection .....................................................................................................................11
Nursery Inspection ................................................................................................................12
Fruit and Vegetable Quality Control.....................................................................................13
Egg Quality Control ..............................................................................................................14
Apiary Inspection ..................................................................................................................15
Crop Statistics .......................................................................................................................16
Pesticide Use Enforcement ...................................................................................................17
Other Programs - County Programs Not Performed Under the Authority of the Food
and Agricultural Code ..................................................................................................18
Annual Financial Statement
Overview ......................................................................................................................... 19-20
Detailed Procedures ........................................................................................................ 21-48
Example ................................................................................................................................49
Reportable Expenditures/Receipts Report
Overview ...............................................................................................................................51
Procedures ....................................................................................................................... 52-53
Example ................................................................................................................................54
The Annual Financial Statements (AFS)
• The Annual Financial Statement and the
Reportable Expenditures/Receipts Report are
mandatory reports that must be submitted to CDFA
each year by October 31.
• The AFS is a recap of the total expenditures and
the total revenues and reimbursements received for
the programs under the responsibility of the
County Agricultural Commissioners.
• The amounts included are the allowable direct and
indirect costs and related revenue/reimbursements.
State of California
Department of Food & Agriculture
DFA-FS-64-A (REV 10/09)
Financial Services Branch
County Agricultural Commissioner ___________________ County
Annual Financial Statement
July 1, _____ Through June 30, _____
Agricultural Code Program Activities
Report
Num ber
Expenditure
Revenue and
Reimbursement
Department of Food and Agriculture
Environmental Activities
1. Pest Detection
1
2. Pest Eradication
2
3. Pest Management - Control
3A -3b
4. Pest Exclusion-Plant Quarantine
4-4A
Subtotal (Lines 1-4)
Consumer Protection Regulation
5. Seed Inspection
6
6. Nursery Inspection
7
7. Fruit & Vegetable Quality Control
8
a. Marketing Order Agreements
8. Egg Quality Control
9
Subtotal (Liines 5-8)
Special Services
9. Apiary Inspection
10
10. Crop Statistics
ACR
Subtotal (Lines 9-10)
Regulatory Support Reimbursement
A. (Gasoline Tax and Salary Subvention)
Total CDFA Agricultural Code Programs
$
$
$
$
$
293,059.00
40,838.00
208,698.00
202,762.00
745,357.00
$
$
$
$
$
146,225.00
11,278.00
135,745.00
187,349.00
480,597.00
$
$
$
$
$
$
9,342.00
36,617.00
86,810.00
18,681.00
151,450.00
$
$
$
$
$
$
1,615.00
11,080.00
41,921.00
3,936.00
58,552.00
$
$
$
11,334.00
2,865.00
14,199.00
$
$
$
353.00
353.00
$
182,847.00
$
911,006.00
$
722,349.00
$
343,859.00
$
198,130.00
$
78,363.00
Department of Pesticide Regulation
11. Pesticide Use Enforcement
5
Regulatory Support Reimbursement
B. (Gasoline Tax)
Total DPR Agricultural Code Programs
Grand Total Agricultural Code Programs
$
343,859.00
$
276,493.00
$
1,254,865.00
$
998,842.00
$
$
10,710.00
86,715.00
$
$
6,195.00
25,696.00
$
$
1,868.00
2.00
$
$
6,014.00
-
$
99,295.00
$
37,905.00
$
1,354,160.00
$
1,036,747.00
Other Program Activities
12.
a. Non-Regulatory Pest Control
Insect, Disease, Weed Vertebrate
b. Weights and Measures
CMR & CAR
c. Other (Specify) -Burn/Pollution
Rounding
Total Other Programs
Total All Expenditures and Revenue
Comments:
* Monthly reports SOD and PDCP/GWSS are dependent on the type of activity performed.
* Please provide an explanation for fluctuations that have increased or decreased by 30% or more from the
previous year's Annual Financial Statement amounts. The explanation(s) should be provided on a separate page.
ANNUAL EXPENDITURE REPORT WORKSHEET
DETAILED STEPS
A
2
3
4
B
C
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
F
G
H
I
EA
EB
EC
Ste p 1 - Calculate D ire ct Labor Costs
Emplo y e e A
7
8
11
12
13
E
SAMP LE FOR D ET AILED MAN U AL P ROCED U RES (Re v ise d 10/ 2009)
5
6
9
10
D
Yearly Salary & Benefits
PROGRAM ACTIVITIES
DEPARTMENT OF
FOOD AND AGRICULTURE
1. Pest Detection
2. Pest Eradication
3. Pest Management
4. Pest Exclusion
5. Seed Inspection
6. Nursery Inspection
7. Fruit & Vegetable
a. Marketing
8. Egg Quality Control
9. Apiary Inspection
10. Crop Statistics
$
60,398.00
Hours per
program:
% of hours
per program:
Direct Labor
Costs per
program:
Hrs pe r Program
$ pe r Program
54.0
32.0
312.0
624.0
8.0
22.0
96.0
0.0
8.0
8.0
8.0
3.10%
$1,872
9,435.5
$192,376
1.83%
17.89%
35.78%
0.46%
1.26%
5.50%
0.00%
0.46%
0.46%
0.46%
$1,105
$10,805
$21,610
$278
$761
$3,322
$0
$278
$278
$278
528.0
4,926.5
5,172.0
246.5
990.0
2,442.0
0.0
584.0
332.0
69.0
$10,908
$114,955
$133,118
$6,129
$24,066
$56,952
$0
$12,243
$7,467
$1,861
1,172.0
67.20%
$40,587
24,725.5
$560,075
30.96%
$18,699
8,994.0
$221,262
540.0
30.96%
$18,699
8,994.0
$221,262
OTHER PROGRAMS
12a. Nonregulatory Pest Control
12b. Weights and Measures
12c. Other: Burn/Pollution
16.0
16.0
0.0
0.92%
0.92%
0.00%
$556
$556
$0
262.5
1,064.0
48.5
$7,066
$27,920
$1,266
Total Other Programs
32.0
1.84%
$1,112
1,375.0
$36,252
1,744.0
100.00%
$60,398
35,094.5
$817,589
Total CDFA Programs
DEPARTMENT OF
PESTICIDE REGULATION
11. Pesticide Use Enforcement
Total DPR Programs
540.0
Difference due to rounding
Total Hours
State of California
Department of Food & Agriculture
DFA-FS-64-B (Rev 10/09)
Fiscal Systems & Reporting Unit
Financial Services Branch
County Agricultural Commissioner ____________ County
Reportable Expenditures/Receipts Report
Fiscal Year ________________
County Agricultural Commissioner's Office
Program Cost
Expenditures
1. Salaries and Benefits
$
976,378.00
2. Services and Supplies
$
307,222.00
3. Capital Assets (Fixed Assets)
$
16,000.00 a/
4. Other Charges
$
5,000.00 a/
Subtotal (Items 1-4)
$
Step 1
1,304,600.00
County Administration
5. A--87 Costs
$
49,560.00 b/
Total Expenditures
$
1,354,160.00 c/
Step 2
Total Revenue/Reimbursements
$
1,036,747.00 c/
Step 3
I certify (or declare) that the data on this report is reconciled with the County's
annual financial records.
Authorized Signature
Step 4
Title
County Contact:
Step 5
Telephone:
E-Mail address
a/
Please provide an explanation for negative amounts or if amount(s) in Item 3, Capital Assets
and/or Item 4, Other Charges, represent more than 10% of total expenditures. The
explanation(s) may be provided on a separate page.
b/
Please provide an explanation for a negative amount for Item 5, A--87 Costs.
The explanation(s) may be provided on a separate page.
Total expenditures and revenue/reimbursements must agree with Annual Financial
Statement, form DFA-FS-64-A (10/09).
c/
Food Ag. Code Section
224.5
MOE Home Base in Law
FAC Section 224.5 identifies the criteria
each county must meet in order to qualify
for FAC 224(g) funds.
MOE
FAC Section 224.5 Criteria
1. Currently employ or contract with a licensed
agricultural commissioner;
2. Submit annual agricultural expenditure reports
to the department in a timely manner; and
3. Maintain county general fund support for
agricultural commissioner services at least equal
to the average amount expended for the five
preceding fiscal years, unless the county is
facing unusual economic hardship that
precludes support.
CACASA leadership and CDFA reps created a work
group which developed a methodology for
calculating the average expenditures for agricultural
programs during the five preceding fiscal years.
Determination of the county maintenance of general
fund support will be based upon an analysis of net
county expenditures. The following data will be
included when calculating the 5-year average for the
county agriculture programs:
1. Pesticide Use Enforcement (PUE) activities
2. Unrefunded Gas Tax reimbursements
•While PUE activities are not overseen by the
Secretary, the CACASA/CDFA workgroup
strongly believes that PUE activities are
“agricultural services” and should be included in
the calculation. This change will provide more
flexibility for counties to manage their local
priorities.
• Inclusion of the gas tax reimbursements will
reflect the county’s direct commitment to
agricultural programs and data is more appropriate
for calculating the true net of agricultural
expenditures.
State of California
Department of Food & Agriculture
DFA-FS-64-A (REV 10/09)
Example No. 1
Financial Services Branch
County Agricultural Commissioner ____Big Valley ___ County
Annual Financial Statement
July 1, 2008 Through June 30, 2009
Agricultural Code Program Activities
Report
Num ber
Expenditure
Revenue and
Reimbursement
Department of Food and Agriculture
Environmental Activities
1. Pest Detection
1
2. Pest Eradication
2
3. Pest Management - Control
3A -3b
4. Pest Exclusion-Plant Quarantine
4-4A
Subtotal (Lines 1-4)
Consumer Protection Regulation
5. Seed Inspection
6
6. Nursery Inspection
7
7. Fruit & Vegetable Quality Control
8
a. Marketing Order Agreements
8. Egg Quality Control
9
Subtotal (Liines 5-8)
Special Services
9. Apiary Inspection
10
10. Crop Statistics
ACR
Subtotal (Lines 9-10)
Regulatory Support Reimbursement
A. (Gasoline Tax and Salary Subvention)
Total CDFA Agricultural Code Programs
$
$
$
$
$
293,059.00
40,838.00
208,698.00
202,762.00
745,357.00
$
$
$
$
$
146,225.00
11,278.00
135,745.00
187,349.00
480,597.00
$
$
$
$
$
$
9,342.00
36,617.00
86,810.00
18,681.00
151,450.00
$
$
$
$
$
$
1,615.00
11,080.00
41,921.00
3,936.00
58,552.00
$
$
$
11,334.00
2,865.00
14,199.00
$
$
$
353.00
353.00
$
182,847.00
$
911,006.00
$
722,349.00
$
343,859.00
$
198,130.00
$
78,363.00
Department of Pesticide Regulation
11. Pesticide Use Enforcement
Regulatory Support Reimbursement
B. (Gasoline Tax)
5
Total DPR Agricultural Code Programs
Grand Total Agricultural Code Programs
$
343,859.00
$
276,493.00
$
1,254,865.00
$
998,842.00
$
$
10,710.00
86,715.00
$
$
6,195.00
25,696.00
$
$
1,868.00
2.00
$
$
6,014.00
-
$
99,295.00
$
37,905.00
$
1,354,160.00
$
1,036,747.00
Other Program Activities
12.
a. Non-Regulatory Pest Control
Insect, Disease, Weed Vertebrate
b. Weights and Measures
CMR & CAR
c. Other (Specify) -Burn/Pollution
Rounding
Total Other Programs
Total All Expenditures and Revenue
Comments:
* Monthly reports SOD and PDCP/GWSS are dependent on the type of activity performed.
* Please provide an explanation for fluctuations that have increased or decreased by 30% or more from the
previous year's Annual Financial Statement amounts. The explanation(s) should be provided on a separate page.
Step 1 Identify Grand
Total Agricultural
Expenditures and
Revenue/Reimb
Big Valley County
Analysis of FAC 224.5 - County GF Maintenance Effort
Net Agricultural Expenditures 5-Year Average
For Annual Financial Statements Ending FY 2008-2009
(Includes Pesticide Regulation Activities
and Total Regulatory Support Reimbursements)
Total
Agricultural
Expenditures
Total
Agricultural
Revenues
$203,035 a/
$998,167
$795,132
Ending FY 2004-2005
247,549 a/
1,190,994
943,445
Year 3
Ending FY 2005-2006
445,424 a/
1,441,748
996,324
Year 4
Ending FY 2006-2007
299,016 a/
1,319,353
1,020,337
Year 5
Ending FY 2007-2008
280,539 a/
1,280,887
1,000,348
$1,246,230
$951,117
$1,254,865
$998,842
AFS
Fiscal Year
Year 1
Ending FY 2003-2004
Year 2
Report
Net County
Agricultural
Expenditures
Example No. 2 Establishment of
the initial 5-year
average calculation
5-Year Average
$295,113
b/
Ending FY 2008-2009
$256,023
a/
Meets Criterion per FAC 224.5
No
c/
Amount Below Average
-$39,090
d/
Step 5 - Determine if
224.5 (a)(3) met
=ROUND(SUM(J12-M12),0)
The amount represents the difference between the expenditures and the revenue/reimbursements.
b/ Formula calculates the 5-Year Average:
=ROUND(+(SUM(G12:G16))/5,0)
This amount represents the average for Year 1 through Year 5 .
c/ Formula calculates if criterion met:
=IF(G22>G19,"Yes","No")
This formula identifies if the Current Annual Financial Statement Net County
Expenditures are greater than the 5-year average.
d/ Formula calculates amount below average:
Step 3 Calculate the 5-yr average
net county agricultural
Step 4 Post current reporting fiscal
year amounts
Step 6 Identify the amount below
the 5-yr average
Footnotes:
a/ Formula calculates the net county expenditures:
Step 2 Post Grand Total
Agricultural Expenditures
and Revenue/Reimb from
Annual Financial Statements
=IF(G22>G19,"N/A",G22-G19)
If the criterion is not met, the difference between the Current Annual Financial
Statement and the 5-year average is calculated.
Big Valley County
Analysis of FAC 224.5 - County GF Maintenance Effort
Net Agricultural Expenditures 5-Year Average
For Annual Financial Statements Ending FY 2009-2010
(Includes Pesticide Regulation Activities
and Total Regulatory Support Reimbursements)
AFS
Fiscal Year
Net County
Expenditures
Example No. 3 Ongoing 5-year
average calculation
Total
Agricultural
Expenditures
Total
Agricultural
Revenues
998,167
795,132
Years dropped from the 5-year Average:
Ending FY 2003-2004
203,035 a/
Year 1
Ending FY 2004-2005
247,549 a/
1,190,994
Year 2
Ending FY 2005-2006
445,424 a/
1,441,748
996,324
Year 3
Ending FY 2006-2007
299,016 a/
1,319,353
1,020,337
Year 4
Ending FY 2007-2008
280,539 a/
1,280,887
1,000,348
Year 5
Ending FY 2008-2009
256,023 a/
1,254,865
998,842
5-Year Average
305,710 b/
1,297,569
991,859
Report Ending FY 2009-2010
0 a/
Meets Criterion per FAC 224.5
No c/
Amount Below Average
-305,710 d/
a/ Formula represents the net county expenditures:
943,445
Remember Adjust info and
formulas as Fiscal
Years change
Upon completion of AFS ending
June 30 of the current year,
input amounts in these cells.
Upon input, the net county
expenditures will be calculated.
=ROUND(SUM(J17-M17),0)
The amount represents the difference between the expenditures and the revenue/reimbursements.
b/ Formula represents 5-Year Average:
=ROUND(+(SUM(G17:G22))/5,0)
This amount represents the average for Year 1 through Year 5 .
c/ Formula calculates if criterion met:
=IF(G28>G24,"Yes","No")
This formula identifies if the Current Annual Financial Statement Net County
Expenditures are greater than the 5-year average.
d/ Formula calculates amount below average:
=IF(G28>G24,"N/A",G28-G24)
If the criterion is not met, the difference between the Current Annual Financial
Statement and the 5-year average is calculated.
Remember Adjust formula
info when Fiscal
Years are updated
COUNTY MAINTENANCE OF EFFORT ISSUE
PROCESS CALENDAR



December 15 – County/State Liaison will inform
appropriate CDFA staff and CACASA President
of any counties where a full-time commissioner
has not been employed (Section 224.5 (2) )
December 15 – CDFA Financial Services Branch
will complete the analysis of the County Annual
Financial Statements and the calculations of the
Maintenance of Effort five-year average
requirements (224.5 (3) )
December 20 (or about) – MOE
letters and calculation charts are
sent to each County CAO for the
counties that did not meet the
five-year average under Section
224.5 (3). (The LETTER)






January 2 (or about) – The CACASA President
will send the Finance Committee members and
assigned CDFA staff a checklist of the counties
not meeting the MOE requirement along with a
copy of the MOE Guide that was created by
CASACA.
January – during the month, as received by
CDFA, MOE letters are scanned and sent to the
committee/CDFA staff to review and note on
their respective checklists as to whether the
county has justified the reason for not meeting
the MOE requirement.

January 31 – Deadline for MOE responses from
the County CAOs
February 15 – MOE checklists due back from the
committee/CDFA staff to the coordinator of the
information. The coordinator will compile a
comment list from all of the committee members
for counties where the MOE justifications were
not deemed complete and will distribute to all
reviewers.
February 22 – All reviewers meet to discuss need
for further justification from specific counties as
noted from the checklist comments.
February 23 – CACASA President will send
requests to the outstanding counties for further
justification based upon reviewer input.
Information received from the counties will be
forwarded to the reviewers for approval or for
further information to be requested.
February 27 – All further justifications should be
completed. Letters generated by CDFA to County
CAOs regarding acceptance/denial of MOE
justifications.
THE END!
FAQS
California Department of Food and Agriculture
Calculation of Unclaimed Gas Tax Reimbursements
Comparision of Change in Total Net County Expenditures
and Impact on Unclaimed Gas Tax Reimbursement
PAST YEAR DISTRIBUTION (FY 2009-10)
County
Total
PUE
Agricultural
Expend
Total
Excl UGT
Agricultural
Revenues
UGT 224(a)
Net County
County
Distribution
Expend Excl Percentage of
Amount
Gas Tax
Total Expend. $9,000,000.00
Total
Excl PUE
Agricultural
Expend
Total
Net County
Excl PUE&GT Expend Excl
County
Agricultural
PUE and
Percentage of
Revenues
Gas Tax
Total Expend.
UGT 224(g)
Distribution
Amount
UGT 224(d)
Distribution
Amount
TOTAL
UGT
REIMB
$21,074,536.00
$342,940.00
$30,417,476.00
Approx
Cents
on the
Dollar
w / HUT Guarante e Adjus tm e nt
County 1
County 2
County 3
County 4
County 5
County 6
County 7
County 8
County 9
County 10
Your County
TOTAL
3,321,280
5,203,275
4,625,705
3,100,143
4,304,735
3,836,474
4,147,530
4,830,237
4,641,389
6,771,943
1,127,783
1,834,266
2,655,906
1,089,519
2,366,659
1,783,340
2,080,972
1,456,854
1,937,317
4,598,748
2,193,497
3,369,009
1,969,799
2,010,624
1,938,076
2,053,134
2,066,558
3,373,383
2,704,072
2,173,195
80,744
63,210
17,534
44,863,455
20,994,574
23,868,881
9.190%
14.115%
8.253%
8.424%
8.120%
8.602%
8.658%
14.133%
11.329%
9.105%
827,080
1,270,318
742,732
758,126
730,771
774,155
779,216
1,271,968
1,019,597
819,425
4,888,825
5,367,502
9,762,296
19,957,017
4,049,849
14,295,717
8,666,750
6,038,369
8,783,136
24,727,966
2,690,237
1,949,771
6,067,628
12,125,384
1,474,553
6,593,716
4,869,933
2,938,777
3,729,213
13,882,607
2,198,588
3,417,731
3,694,668
7,831,633
2,575,296
7,702,001
3,796,817
3,099,592
5,053,923
10,845,359
0.073%
6,611
777,416
223,119
554,297
100.00%
9,000,000
107,314,843
56,544,938
50,769,905
4.330%
6.732%
7.277%
15.426%
5.072%
15.170%
7.478%
6.105%
9.955%
21.362%
1,088,603
1,406,314
1,520,266
3,222,527
1,059,672
3,169,186
1,562,298
1,275,406
2,079,566
4,462,602
17,655
22,889
24,744
52,449
17,247
51,580
25,428
20,758
33,846
72,632
1,933,339
2,699,521
2,287,742
4,033,102
1,807,689
3,994,921
2,366,942
2,568,132
3,133,010
5,354,659
1.092%
228,097
3,712
238,420
100.00%
21,074,536
342,940
30,417,476
$ 0.41
PROJECTED CURRENT YEAR DISTRIBUTION (FY 2010-11)
County
Total
PUE
Agricultural
Expend
Total
Excl UGT
Agricultural
Revenues
UGT 224(a)
Net County
County
Distribution
Expend Excl Percentage of
Amount
Gas Tax
Total Expend. $9,000,000.00
Total
Excl PUE
Agricultural
Expend
Total
Net County
Excl PUE&GT Expend Excl
County
Agricultural
PUE and
Percentage of
Revenues
Gas Tax
Total Expend.
UGT 224(g)
Distribution
Amount
UGT 224(d)
Distribution
Amount
TOTAL
UGT
REIMB
$21,078,036.00
$342,940.00
$30,420,976.00
Approx
Cents
on the
Dollar
w / HUT Guarante e Adjus tm e nt
County 1
County 2
County 3
County 4
County 5
County 6
County 7
County 8
County 9
County 10
Your County
TOTAL
3,321,280
5,203,275
4,625,705
3,100,143
4,304,735
3,836,474
4,147,530
4,830,237
4,641,389
6,400,000
1,127,783
1,834,266
2,655,906
1,089,519
2,366,659
1,783,340
2,080,972
1,456,854
1,937,317
4,598,748
2,193,497
3,369,009
1,969,799
2,010,624
1,938,076
2,053,134
2,066,558
3,373,383
2,704,072
1,801,252
80,744
63,210
17,534
44,491,512
20,994,574
23,496,938
9.335%
14.338%
8.383%
8.557%
8.248%
8.738%
8.795%
14.357%
11.508%
7.666%
840,172
1,290,427
754,489
770,127
742,339
786,409
791,551
1,292,102
1,035,737
689,931
4,888,825
5,367,502
9,762,296
19,957,017
4,049,849
14,295,717
8,666,750
6,038,369
8,783,136
24,727,966
2,690,237
1,949,771
6,067,628
12,125,384
1,474,553
6,593,716
4,869,933
2,938,777
3,729,213
12,882,607
2,198,588
3,417,731
3,694,668
7,831,633
2,575,296
7,702,001
3,796,817
3,099,592
5,053,923
11,845,359
0.075%
6,716
777,416
223,119
554,297
100.00%
9,000,000
107,314,843
55,544,938
51,769,905
4.247%
6.602%
7.137%
15.128%
4.975%
14.877%
7.334%
5.987%
9.762%
22.881%
1,071,123
1,379,141
1,490,891
3,160,261
1,039,197
3,107,951
1,532,111
1,250,763
2,039,385
4,783,523
17,368
22,443
24,262
51,427
16,911
50,575
24,932
20,354
33,187
77,841
1,928,664
2,692,011
2,269,642
3,981,815
1,798,446
3,944,935
2,348,594
2,563,219
3,108,309
5,551,296
1.071%
223,690
3,640
234,045
100.00%
21,078,036
342,940
30,420,976
$ 0.40
PROJECTED FUTURE YEAR DISTRIBUTION (FY 2011-12)
County
Total
PUE
Agricultural
Expend
Total
Excl UGT
Agricultural
Revenues
UGT 224(a)
Net County
County
Distribution
Expend Excl Percentage of
Amount
Gas Tax
Total Expend. $9,000,000.00
Total
Excl PUE
Agricultural
Expend
Total
Net County
Excl PUE&GT Expend Excl
County
Agricultural
PUE and
Percentage of
Revenues
Gas Tax
Total Expend.
UGT 224(g)
Distribution
Amount
UGT 224(d)
Distribution
Amount
TOTAL
UGT
REIMB
$21,500,000.00
$372,722.00
$30,872,722.00
Approx
Cents
on the
Dollar
w / HUT Guarante e Adjus tm e nt
County 1
County 2
County 3
County 4
County 5
County 6
County 7
County 8
County 9
County 10
Your County
TOTAL
3,321,280
5,203,275
4,625,705
3,100,143
4,304,735
3,836,474
4,147,530
4,830,237
4,641,389
6,300,000
1,127,783
1,834,266
2,655,906
1,089,519
2,366,659
1,783,340
2,080,972
1,456,854
1,937,317
4,700,000
2,193,497
3,369,009
1,969,799
2,010,624
1,938,076
2,053,134
2,066,558
3,373,383
2,704,072
1,600,000
9.416%
14.462%
8.456%
8.631%
8.319%
8.813%
8.871%
14.481%
11.608%
6.868%
847,430
1,301,575
761,007
776,780
748,752
793,203
798,389
1,303,265
1,044,685
618,140
4,888,825
5,367,502
9,762,296
19,957,017
4,049,849
14,295,717
8,666,750
6,038,369
8,783,136
23,000,000
2,690,237
1,949,771
6,067,628
12,125,384
1,474,553
6,593,716
4,869,933
2,938,777
3,729,213
13,000,000
2,198,588
3,417,731
3,694,668
7,831,633
2,575,296
7,702,001
3,796,817
3,099,592
5,053,923
10,000,000
4.404%
6.846%
7.401%
15.687%
5.158%
15.427%
7.605%
6.209%
10.123%
20.030%
1,122,793
1,459,462
1,577,721
3,344,316
1,099,720
3,288,959
1,621,342
1,323,608
2,158,159
4,267,203
19,218
25,319
27,370
58,017
19,077
57,056
28,127
22,962
37,439
74,031
1,989,442
2,786,356
2,366,099
4,179,112
1,867,549
4,139,218
2,447,858
2,649,834
3,240,283
4,959,374
80,744
63,210
17,534
0.075%
6,774
777,416
223,119
554,297
1.110%
236,717
4,106
247,596
44,391,512
21,095,826
23,295,686
100.00%
9,000,000
105,586,877
55,662,331
49,924,546
100.00%
21,500,000
372,722
30,872,722
$ 0.42
California Department of Food and Agriculture
UGT Cents on the Dollar Calculation
from 2008-09 Financial Statements For 2009-10 Refund
Excluding the 2008-09 Unclaimed Gas Tax Reimbursement
AG ACTIVITIES
Total
Agricultural
Expend
Net County
Expenditures
Excl UGT
County
Percentage of
Total Expend.
107,314,843
56,544,939
50,769,904
100.00%
44,863,455
20,994,574
23,868,881
100.00%
152,178,298
77,539,513
74,638,785
TOTAL CDFA ACTIVITIES
TOTAL DPR/PUE ACTIVITIES
GRAND TOTAL
Total
Agricultural
Revenues
Excl UGT
UGT Distribution:
CDFA FAC 224(g) Distribution - excludes 224(d) of $342,940
DPR/PUE FAC 224(a) Distribution
GRAND TOTAL DISTRIBUTION
21,704,536
9,000,000
30,704,536
CENTS ON THE DOLLAR CALCULATION:
Including Net PUE Activities
Total UGT Distribution
30,704,536
Divided by
Grand Total Net County Expenditures
74,638,785
CENTS ON THE DOLLAR
÷
$0.41
CENTS ON THE DOLLAR CALCULATION:
Excluding Net PUE Activities
Total UGT Distribution
21,704,536
Divided by
Grand Total Net County Expenditures
50,769,904
CENTS ON THE DOLLAR
÷
$0.43
CENTS ON THE DOLLAR CALCULATION:
PUE Activities ONLY
Total UGT Distribution
Divided by
Grand Total Net County PUE Expenditures
CENTS ON THE DOLLAR
AVERAGE CENTS ON THE DOLLAR
9,000,000
÷
23,868,881
$0.38
$0.41
Footnote:
The unclaimed gas tax is excluded from the the net expenditure calculation before guarantees to counties are
determined per Sections 2104and 2106 of the Streets and Highways Code.
California Department of Food and Agriculture
Estimated Unclaimed Gas Tax Reimbursement
from 2008-09 Financial Statements For 2009-10 Refund
(Includes DPR Activities)
Calculation Excluding the 2008-09 Unclaimed Gas Tax Reimbursement:
County
Total
Agricultural
Expend
Total
Agricultural
Revenues
08-09 Net County
Expend Excl
Gas Tax
XXXXXXX County
1,351,743
716,470
635,273
Total
1,351,743 a/
716,470 b/
635,273
Cents on the Dollar %
X
Estimated Gas Tax Reimbursement
FY 2008-2009
UGT
Reimbursement
Amount
of Change
from PY
0.41 c/
260,462
Following info added after reimbursement received by county:
Actual 2009-2010 Gas Tax Reimbursement
249,091
199,958
49,133
Variance from Estimate
-11,371
199,958
49,133
a/
Expenditures reflect the total "Agricultural Code" programs on form DFA-FS-64-A
b/
The Department agreed to exclude the unclaimed
gas tax from the net expenditure calculation.
c/
This percentage on the dollar is based on a $30,074,536 for the FAC 224(a)
and FAC 224(g) distributions before guarantees to counties per Sections 2104
and 2106 of the Streets and Highways Code.
Unclaimed Gas Tax Distribution
($ in Thousands except Refund Rate)
A
FY
70-71
71-72
72-73
73-74
74-75
75-76
76-77
77-78
78-79
79-80
80-81
81-82
82-83
83-84
84-85
85-86
86-87
87-88
88-89
89-90
90-91
91-92
92-93
93-94
94-95
95-96
96-97
97-98
98-99
99-00
00-01
01-02
02-03
03-04
04-05
05-06
06-07
07-08
B
$ from
Cal Trans
$2,306
2,306
2,310
2,230
2,230
2,800
2,814
3,353
3,365
3,820
3,837
4,122
4,141
3,785
3,799
6,192
6,209
5,950
5,951
6,552
13,247
15,704
16,717
17,730
18,237
20,596
23,042
23,138
23,141
26,113
26,116
23,338
23,341
32,278
32,282
33,268
33,272
32,963
C
Refund
Rate
.07
.07
.07
.07
.07
.07
.07
.07
.07
.07
.07
.07
.07 to .09
.09
.09
.09
.09
.09
.09
.09 to .14
.14 to .15
.15 to .16
.16 to .17
.17 to .18
.18
.18
.18
.18
.18
.18
.18
.18
.18
.18
.18
.18
.18
.18
D
F
G
H
I
224(a) Admin/Liaison
Approp
Expend % to Total Bal to Cos Approp
$500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
800
1,150
1,150
1,150
1,358
1,329
1,329
1,329
1,329
1,329
1,829
1,617
2,043
2,055
1,329
1/
2/
4/
5/
6/
7/
9/
$500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
500
800
1,150
1,150
1,150
1,281
1,238
1,239
1,239
1,239
1,239
1,829
1,617
2,043
2,055
1,329
21.7%
21.7%
21.6%
22.4%
22.4%
17.9%
17.8%
14.9%
14.9%
13.1%
13.0%
12.1%
12.1%
13.2%
13.2%
8.1%
8.1%
8.4%
8.4%
7.6%
3.8%
3.2%
3.0%
4.5%
6.3%
5.6%
5.0%
5.9%
5.7%
5.1%
5.1%
5.7%
5.7%
5.7%
5.0%
6.1%
6.2%
4.0%
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
77
91
90
90
90
90
0
0
0
0
0
$1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,700
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
1,800
2,800 8/
2,800
$494
1,000
1,000
714
426
717
909
1,000
429
34
1,000
949
1,000
984
1,000
845
330
1,000
1,000
1,000
1,000
1,000
1,700
1,800
1,800
1,800
913
1,605
1,779
1,798
1,531
1,742
1,800
1,440
1,800
1,800
2,800
2,800
21.4%
43.4%
43.3%
32.0%
19.1%
25.6%
32.3%
29.8%
12.7%
0.9%
26.1%
23.0%
24.1%
26.0%
26.3%
13.6%
5.3%
16.8%
16.8%
15.3%
7.5%
6.4%
10.2%
10.2%
9.9%
8.7%
4.0%
6.9%
7.7%
6.9%
5.9%
7.5%
7.7%
4.5%
5.6%
5.4%
8.4%
8.5%
$506
0
0
286
574
283
91
0
571
966
0
51
0
16
0
155
670
0
0
0
0
0
0
0
0
0
887
195
21
2
269
58
0
360
0
0
0
0
224(f) E-Fund
10/ FAC Section 224 Changes per AB 1713: 224(b) Liaison/ 224(c) Admin
08-09
09-10
Estimate:
10-11
K
L
M
N
O
224(b) E-Fund
UGT Funds to
Expend % to Total Bal. to Co. CDFA per BA 3/ % to Total
Q
R
S
T
Liaison
E-Fund
224(c)
PUE
0
0
0
0
0
0
0
77
91
90
90
90
90
0
0
0
0
0
$506
0
0
286
574
283
91
0
571
966
0
51
0
16
0
155
670
0
0
0
0
0
0
0
0
0
887
195
21
2
269
58
0
360
0
0
0
0
Budget Act - State Trapping
274
279
280
280
428
428
428
U
V
W
Distributed to Counties
Cnty Adm Trapping /4 High Risk
$806
806
810
730
730
1,300
1,314
1,853
1,865
2,320
2,337
2,622
2,641
2,285
2,299
4,692
4,709
4,450
4,451
5,052
11,747
11,660
11,617
12,230
12,387
14,746
17,192
17,080
17,112
17,968
17,968
17,309
17,312
25,749
25,965
26,525
25,517
25,934
2,175
2,900
2,900
2,900
2,900
2,900
2,900
2,900
2,900
2,900
2,626
2,621
2,620
2,620
2,472
2,472
2,472
2,116
2,119
0
0
0
0
0
0
0
X
Y
Total
% to Total
$1,312
806
810
1,016
1,304
1,583
1,405
1,853
2,436
3,286
2,337
2,673
2,641
2,301
2,299
4,847
5,379
4,450
4,451
5,052
11,747
13,835
14,517
15,130
15,287
17,646
20,979
20,252
20,124
23,076
23,346
20,083
20,023
28,729
28,585
28,997
27,989
28,406
56.9%
35.0%
35.1%
45.6%
58.5%
56.5%
49.9%
55.3%
72.4%
86.0%
60.9%
64.8%
63.8%
60.8%
60.5%
78.3%
86.6%
74.8%
74.8%
77.1%
88.7%
88.1%
86.8%
85.3%
83.8%
85.7%
91.0%
87.5%
87.0%
88.4%
89.4%
86.1%
85.8%
89.0%
88.5%
87.2%
84.1%
86.2%
224(b)
224(f)
224(g)
224(a)
224(d)
224(e)
N/A
32,966
38,167
.18
.18
1,750 9/
1,750 9/
1,750
1,750
5.3%
4.6%
0
0
3,000
3,000
3,000
3,000
9.1%
7.9%
0
0
428
428
0
0
0
0
0
0
16,216
21,074
9,000
9,000
0
343
2,572
2,572
0
0
27,788
32,989
84.3%
86.4%
38,171
.18
1,750
1,750
4.6%
0
3,000
3,000
7.9%
0
428
0
0
0
21,078
9,000
343
2,572
0
32,993
86.4%
$37,876
$37,348
6.1%
$528 $61,700
$55,739
9.0%
$5,961
$3,681
0.6%
$528
$5,961
$432,458
$27,000
$686
$53,894
$4,235
$524,762
84.4%
Total
$621,899
% Change
'70 to '09
1555.1%
250.0%
200.0%
2514.6%
Comments and or questions:
FINANCIAL SERVICES BRANCH
(FSB)
Process
billings
Pay
Invoices
Process Travel
Advances &
Claims
Collect and
Deposit
Cash
Distribute
Payroll
Checks
Provide
Fiscal
Managemen
t Reports
Monthly
Reconciliation
s to SCO
Records
Prepare
Annual YearEnd Reports
and submit to
SCO
Here to help
CDFA
FSB ROLE RELATED TO THE
COUNTY AGRICULTURAL
COMMISSIONERS
(CACS)
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