Download
1 / 47
470 likes | 582 Views
Agenda. CDFA Financial Services Branch (FSB) Roles and Responsibilites Unclaimed Gas Tax Fund Annual Financial Statements FAC Section 224.5 Questions. Process billings. Pay Invoices. Collect and Deposit Cash. Process Travel Advances & Claims. Financial Services Branch (FSB).
E N D
Agenda • CDFA Financial Services Branch (FSB) Roles and Responsibilites • Unclaimed Gas Tax Fund • Annual Financial Statements • FAC Section 224.5 • Questions
Process billings Pay Invoices Collect and Deposit Cash Process Travel Advances & Claims Financial Services Branch(FSB) Distribute Payroll Checks Provide Fiscal Management Reports Monthly Reconciliations to SCO Records Prepare Annual Year-End Reports and submit to SCO
FSB Role Related to the County Agricultural Commissioners(CACs)
Process County Agricultural Subvention Payments Subvention payments are made for amounts paid based on a formula e.g. • CAC salaries per FAC 2223 • 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 • Shell Egg Surveillance • Organic Inspection • Nursery Inspection • Navel/Valencia Inspection • Produce Inspection • Weed Management • Pest Detection • European Grapevine Moth • Pest Exclusion • Light Brown Apple Moth (LBAM) • Sudden Oak Death (SOD) • Glassy-winged Sharpshooter (Pierce’s Disease)
Process County Weights &Measure Payments • Weighmaster Inspection • Petroleum Inspection • Registered Service Agency Program per B&P 12537 (Formerly Device Repairman)
FSB and Unclaimed Gas Tax • Maintain the County Agricultural Commissioners’ Annual Financial Statement Procedures Manual • Obtain the Annual Financial Statements (AFS) from the counties • Provide CDPR the PUE information from the AFS • Calculate the net county expenditure data and the distribution of the apportionment pursuant to FAC Section 224(g) • Inform the review group if the criteria for FAC 224.5 is not met by each county • Ensure payments due from the unclaimed gas tax allocations are issued to the counties
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 AllocationsState Fiscal Year 2010-2011 • 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
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.
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.
FAC Section 224.5 identifies the criteria each county must meet in order to qualify for FAC 224(g) funds.
FAC Section 224.5 Criteria Currently employ or contract with a licensed agricultural commissioner; Submit annual agricultural expenditure reports to the department in a timely manner; and 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: Pesticide Use Enforcement (PUE) activities 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.
