ACO BUDGETS
Tanya Harris, CPA, Principal Accountant
General Accounting Division
ACO BUDGETS
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Restructuring of Budget Team
Flux Analysis Template
Budget Crosswalk
Budget Inquiry
Restructuring of Budget Team
Budget Team
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Tanya Harris, CPA, Principal Accountant
 951-955-8375
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Susana Garcia-Bocanegra, Sr. Accountant
 951-955-4529
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Samuel Wong, Sr. Accountant
 951-955-0335
Budget Team
Departmental Assignments
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Susana Garcia-Bocanegra (1 of 2)
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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
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Susana Garcia-Bocanegra (2 of 2)
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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
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Samuel Wong (1 of 2)
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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
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Samuel Wong (2 of 2)
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Mental Health
Parks
Probation
Public Defender
Purchasing / Fleet / Supply Services
Registrar of Voters
Sheriff
Treasurer-Tax Collector
Flux Analysis Template
Flux Analysis Overview
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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
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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
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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
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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
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2nd 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 Explanations2nd Quarter Flux
Analysis Template
Flux Analysis Overview
Important Dates
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3rd 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 Crosswalk
Budget Inquiry
Budget Inquiry
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APPROPRIATION (APPROP) Ledger
 ORG Ledger
 REVEST Ledger
Budget Inquiry
Budget Inquiry
Budget Inquiry
Budget Inquiry
Budget Inquiry
APPROP Ledger
Budget Inquiry
APPROP Ledger
Budget Inquiry
APPROP Ledger
Budget Inquiry
ORG Ledger
Budget Inquiry
ORG Ledger
Budget Inquiry
REVEST Ledger
Budget Inquiry
REVEST Ledger
Budget Inquiry
Budget Inquiry
Budget Inquiry
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
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Email: ACOBudgets@co.riverside.ca.us