Department of Finance Fiscal Systems and Consulting Unit. Pro Rata Overview. What is Pro Rata?. Pro Rata is the process that . . . Recovers for the General Fund the central administrative service agencies’* costs incurred in providing central administrative services to departments.
Recovers for the General Fund the central administrative service agencies’* costs incurred in providing central administrative services to departments.
*Commonly known as central service agencies (CSA)
Apportions the costs of each central administrative service agency to State departments.
Allocates the costs of each central administrative service agency to operating departments* using the operating departments’* workload.
* State departments
Allocates central administrative service agency’s costs to an operating departments’* funding sources.
* State departments
Central service agency (CSA) supports the general operation of State government.
CSA provides services to other State departments.
CSA is defined in Government Code Section 11270.
Department of Finance (Finance)
Department of Information Technology
Department of General Services for:
California Home Page
State E-mail System
Office of Administrative Law
California State Library
Health Benefits for Retired Annuitants
Department of Justice
Bureau of State Audits
State Agencies Secretaries:
Health and Human Services
Youth and Adult Correctional
State and Consumer Services
Business, Transportation, and Housing
Obtain budgetary data (Schedule 10 data) for each State department by:
Data is from the mid-year column of the Governor’s Budget.
Develop the data for various tables to be used in the plan.
Agency (State department number and name)
Fund (Fund number and name)
Data source is the Uniform Codes Manual and the proposed Governor’s Budget.
Another table is:
Splitdol, which has:
State department (4-digit number)
Amount by fund
Data source is the proposed Governor’s Budget.
Function, which has:
Amounts by each function for budget year estimate and past year actual.
Amounts adjusted for unallowable expenditures, reimbursements, and non-central service expenditures.
Data source is CSA expenditures.
Past Year Estimate tables
There are four of these tables, each with a unique purpose. Data they contain:
Data source is from the Pro Rata and SWCAP plans of two years ago.
Website for workload and expenditures.
Spreadsheets for such changes as State departments’ numbers, names, and fiscal years.
Training for Pro Rata, SWCAP, and ICRPs (Indirect Cost Rate Proposals).
Training for CSAs.
Submit Pro Rata Certification to the State Controller’s Office.
Work on the Pro Rata and SWCAP:
To develop Pro Rata reports, there are five types of information needed.
Central service agencies
CSA expenditures data
From the proposed Governor’s Budget:
Source is the Schedule 10’s
Obtained by State departmentand fund
Legislation establishing a fund is reviewed.
Fund classification is determined.
CSA is assigned a number or numbers.
Assigned number is called a function number.
Function number represents the service performed by the CSA.
CSA provides workload by its assigned function/s.
CSA provides total expenditures for all funds.
Following chart displays CSA expenditure data.
Central service expenditures
Non-reimbursedGeneral Fund expenditures
Note:Non-reimbursed expenditures are distributed in the plan.
Central Service Agencies
Total expenditures ties to:
Past Yr. Actual = Year-end Fin. Statements
Budget Yr. Estimate = Governor’s Budget
These expenditures are removed.
PC program allocates this data to produce:
Detail Pro Rata by Function and Fund Reports
Database allocates the central service expenditures to each CSA function and funding sources for each State department, using workload data, billable and non-billable fund categories, and budget data.
Calculation distributes each State department’s usage of the functions.
A State department’s share of these functions are reflected as total allocated expenditures.
Following this slide is a sample of a detail by function report. Notice . . .
At the top of the report
State department number and name
Along the left side
Function number followed by . . .
Once the function process is completed, the total allocated for the State department is allocated to funds.
Fund Report displays the billable and non-billable funds for a State department.
Pro Rata (and SWCAP) reports are available at:
In June, Finance certifies billable funds to the State Controller’s Office (SCO).
Quarterly, the SCO transfers funds from the certified billable funds to the General Fund.
The following chart shows when these transfers occur.
Each quarter, equal amounts by fund, are transferred automaticallyby the State Controller’s Office.
Department Fund Pro Rata Charge
Quarterly amount transferred.