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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.

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pro rata is the process that

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.

*Commonly known as central service agencies (CSA)

pro rata is the process that4

Pro Rata is the process that . . .

Apportions the costs of each central administrative service agency to State departments.

pro rata is the process that5

Pro Rata is the process that . . .

Allocates the costs of each central administrative service agency to operating departments* using the operating departments’* workload.

* State departments

pro rata is the process that6

Pro Rata is the process that . . .

Allocates central administrative service agency’s costs to an operating departments’* funding sources.

* State departments

what is a central service agency

What is a Central Service Agency?

Central service agency (CSA) supports the general operation of State government.

what is a central service agency continued

What is a Central Service Agency?- continued

CSA provides services to other State departments.

what is a central service agency continued9

What is a Central Service Agency?- continued

CSA is defined in Government Code Section 11270.

central service agencies are

Central Service Agencies are:

Department of Finance (Finance)

Department of Information Technology

Department of General Services for:

California Home Page

State E-mail System

Network Infrastructure

central service agencies are continued
Central Service Agencies are: - continued
  • State Controller’s Office
  • State Treasurer’s Office
  • State Personnel Board
  • Department of Personnel Administration
  • California Victim Compensation and Government Claims Board
central service agencies are continued12

Central Service Agencies are: - continued

Office of Administrative Law

California State Library

Health Benefits for Retired Annuitants

Department of Justice

Bureau of State Audits

Legislature

central service agencies are continued13

Central Service Agencies are: -continued

State Agencies Secretaries:

Health and Human Services

Youth and Adult Correctional

State and Consumer Services

Business, Transportation, and Housing

Resources

february

February

Obtain budgetary data (Schedule 10 data) for each State department by:

State department

Amount

Data is from the mid-year column of the Governor’s Budget.

march april may

March, April, May

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.

march april may continued

March, April, May- continued

Another table is:

Splitdol, which has:

State department (4-digit number)

Fund number

Amount by fund

Data source is the proposed Governor’s Budget.

march april may continued18

March, April, May - continued

Another tableis:

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.

march april may continued19

March, April, May - continued

Another tableis:

Past Year Estimate tables

There are four of these tables, each with a unique purpose. Data they contain:

State department

Function

Amount

Data source is from the Pro Rata and SWCAP plans of two years ago.

march april may continued20

March, April, May- continued

Update:

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).

slide21

June

Training for CSAs.

Submit Pro Rata Certification to the State Controller’s Office.

july through december

July through December

Work on the Pro Rata and SWCAP:

Training to:

  • Budget Analysts (Finance)
  • State departments:
    • Pro Rata
    • SWCAP (Statewide Cost Allocation Plan)
    • ICRPs (Indirect Cost Rate Proposals)

Plans

Budgets

information needed to allocate expenditures

Information needed to allocate expenditures

To develop Pro Rata reports, there are five types of information needed.

information needed to allocate expenditures continued

Information needed to allocate expenditures - continued

Budget data

Fund

Central service agencies

Workload data

CSA expenditures data

budget data source

Budget Data Source

From the proposed Governor’s Budget:

Mid-year column

Source is the Schedule 10’s

Obtained by State departmentand fund

slide26

Fund

Legislation establishing a fund is reviewed.

Fund classification is determined.

slide27

CSA

CSA is assigned a number or numbers.

Assigned number is called a function number.

Function number represents the service performed by the CSA.

workload

Workload

CSA provides workload by its assigned function/s.

central service expenditure data

Central Service Expenditure Data

CSA provides total expenditures for all funds.

Following chart displays CSA expenditure data.

central service expenditure data continued

Central Service Expenditure Data - continued

Central service expenditures

Non-reimbursedGeneral Fund expenditures

Unallowable CSA

Equals

Less

Non-central

service

expenditures

Note:Non-reimbursed expenditures are distributed in the plan.

Reimbursedexpenditures

Central Service Agencies

Total expenditures ties to:

Past Yr. Actual = Year-end Fin. Statements

Budget Yr. Estimate = Governor’s Budget

These expenditures are removed.

generate reports

Generate Reports

Functions

Budget(Schedule 10)Data

Funds

WorkloadData

ExpenditureData

PC program allocates this data to produce:

Detail Pro Rata by Function and Fund Reports

Pro RataReports

calculation

Calculation

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 continued

Calculation - continued

Calculation distributes each State department’s usage of the functions.

A State department’s share of these functions are reflected as total allocated expenditures.

reports

Reports

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 . . .

Function name

Workload type

Allocated amounts

pro rata fund report

Pro Rata Fund Report

Once the function process is completed, the total allocated for the State department is allocated to funds.

pro rata fund report continued

Pro Rata Fund Report - continued

Fund Report displays the billable and non-billable funds for a State department.

function and fund reports continued

Function and Fund Reports - continued

Pro Rata (and SWCAP) reports are available at:

http://www.dof.ca.gov/fisa/proswcap/proswcap.htm

sco certification

SCO Certification

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.

transfer process continued

TRANSFER PROCESS - continued

SpecialFunds

Each quarter, equal amounts by fund, are transferred automaticallyby the State Controller’s Office.

Third

Quarter

February 15

FirstQuarterAugust 15

SecondQuarterNovember 15

Fourth

QuarterMay 15

Example:

GeneralFund

Department Fund Pro Rata Charge

0820

0017

$1,690,360

$422,590

Quarterly amount transferred.