agenda cdfa financial services branch (fsb) roles and responsibilites unclaimed gas tax fund annual...

Agenda• CDFA Financial Services Branch (FSB) Roles and

Responsibilites

• Unclaimed Gas Tax Fund

• Annual Financial Statements

• FAC Section 224.5

• Questions

Financial Services Branch(FSB)

Financial Services Branch(FSB)

Pay Invoices

Process Travel Advances & Claims

Collect and Deposit CashCollect and Deposit Cash

Process billingsProcess billings

Distribute Payroll ChecksDistribute Payroll Checks

Provide Fiscal Management Reports

Provide Fiscal Management Reports

Monthly Reconciliations to SCO Records

Monthly Reconciliations to SCO Records

Prepare Annual Year-End Reports and submit to SCO

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

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 Local Assistance 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

Process County Agricultural Contract/Grant/Cooperative Agreement

Payments

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

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 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

Annual Financial Statements

• 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 Statement Procedures Manual

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 CaliforniaDepartment of Food & Agriculture Financial Services BranchDFA-FS-64-A (REV 10/09)

Report Number

1. 1

2. 2

3. 3A -3b

4. Pest Exclusion-Plant Quarantine 4-4A

5. 6

6. 7

7. Fruit & Vegetable Quality Control 8

8. 9

9. 10

10. ACR

A.

11. Pesticide Use Enforcement 5

B.

12.

b. Weights and Measures CMR & CAR

Burn/PollutionRounding

* 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.

County Agricultural Commissioner ___________________ CountyAnnual Financial Statement

July 1, _____ Through June 30, _____

Agricultural Code Program Activities ExpenditureRevenue and

Reimbursement

Department of Food and Agriculture

Environmental ActivitiesPest Detection 293,059.00$ 146,225.00$ Pest Eradication 40,838.00$ 11,278.00$ Pest Management - Control 208,698.00$ 135,745.00$

202,762.00$ 187,349.00$ Subtotal (Lines 1-4) 745,357.00$ 480,597.00$

Consumer Protection RegulationSeed Inspection 9,342.00$ 1,615.00$ Nursery Inspection 36,617.00$ 11,080.00$

86,810.00$ 41,921.00$ a. Marketing Order Agreements -$ -$ Egg Quality Control 18,681.00$ 3,936.00$

Subtotal (Liines 5-8) 151,450.00$ 58,552.00$

Special ServicesApiary Inspection 11,334.00$ 353.00$ Crop Statistics 2,865.00$ -$

Subtotal (Lines 9-10) 14,199.00$ 353.00$

Regulatory Support Reimbursement(Gasoline Tax and Salary Subvention) 182,847.00$

Total CDFA Agricultural Code Programs 911,006.00$ 722,349.00$

Department of Pesticide Regulation

343,859.00$ 198,130.00$

Regulatory Support Reimbursement(Gasoline Tax) 78,363.00$

Total DPR Agricultural Code Programs 343,859.00$ 276,493.00$

Grand Total Agricultural Code Programs 1,254,865.00$ 998,842.00$

99,295.00$ 37,905.00$

Other Program Activities

a. Non-Regulatory Pest Control Insect, Disease, Weed Vertebrate 10,710.00$ 6,195.00$

86,715.00$ 25,696.00$

Total All Expenditures and Revenue 1,354,160.00$ 1,036,747.00$

Comments:

c. Other (Specify) -- 1,868.00$ 6,014.00$

2.00$ -$

Total Other Programs

Annual Expenditure Report WorksheetDetailed Steps

A B C D E F G H I EA EB EC23 SAMPLE FOR DETAILED MANUAL PROCEDURES (Revised 10/2009)45 Step 1 - Calculate Direct Labor Costs6

7 Employee A89 Yearly Salary & Benefits 60,398.00$ 10

11 PROGRAM ACTIVITIESHours per program:

% of hours per program:

Direct Labor Costs per program: Hrs per Program $ per Program

1213 DEPARTMENT OF

14 FOOD AND AGRICULTURE

15 1. Pest Detection 54.0 3.10% $1,872 9,435.5 $192,376

16 2. Pest Eradication 32.0 1.83% $1,105 528.0 $10,908

17 3. Pest Management 312.0 17.89% $10,805 4,926.5 $114,955

18 4. Pest Exclusion 624.0 35.78% $21,610 5,172.0 $133,118

19 5. Seed Inspection 8.0 0.46% $278 246.5 $6,129

20 6. Nursery Inspection 22.0 1.26% $761 990.0 $24,066

21 7. Fruit & Vegetable 96.0 5.50% $3,322 2,442.0 $56,952

22 a. Marketing 0.0 0.00% $0 0.0 $0

23 8. Egg Quality Control 8.0 0.46% $278 584.0 $12,243

24 9. Apiary Inspection 8.0 0.46% $278 332.0 $7,467

25 10. Crop Statistics 8.0 0.46% $278 69.0 $1,86126 27 Total CDFA Programs 1,172.0 67.20% $40,587 24,725.5 $560,075

2829 DEPARTMENT OF

30 PESTICIDE REGULATION

31 11. Pesticide Use Enforcement 540.0 30.96% $18,699 8,994.0 $221,2623233 Total DPR Programs 540.0 30.96% $18,699 8,994.0 $221,262

3435 OTHER PROGRAMS

36 12a. Nonregulatory Pest Control 16.0 0.92% $556 262.5 $7,066

37 12b. Weights and Measures 16.0 0.92% $556 1,064.0 $27,920

38 12c. Other: Burn/Pollution 0.0 0.00% $0 48.5 $1,2663940 Total Other Programs 32.0 1.84% $1,112 1,375.0 $36,25241 42 Difference due to rounding

43 Total Hours 1,744.0 100.00% $60,398 35,094.5 $817,589

State of California Fiscal Systems & Reporting UnitDepartment of Food & Agriculture Financial Services BranchDFA-FS-64-B (Rev 10/09)

a/

a/

b/

c/

c/

I certify (or declare) that the data on this report is reconciled with the County'sannual financial records.

Authorized Signature

Title

County Contact:

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.

c/ Total expenditures and revenue/reimbursements must agree with Annual Financial

Statement, form DFA-FS-64-A (10/09).

Total Expenditures 1,354,160.00$

Total Revenue/Reimbursements 1,036,747.00$

4. Other Charges 5,000.00$

Subtotal (Items 1-4) 1,304,600.00$

County Administration

5. A--87 Costs 49,560.00$

1. Salaries and Benefits 976,378.00$

2. Services and Supplies 307,222.00$

3. Capital Assets (Fixed Assets) 16,000.00$

County Agricultural Commissioner ____________ CountyReportable Expenditures/Receipts Report

Fiscal Year ________________

County Agricultural Commissioner's Office

Program Cost Expenditures

Step 1

Step 2

Step 3

Step 4

Step 5

FAC Section 224.5

FAC Section 224.5 identifies the criteria each county must meet in order to qualify for FAC 224(g) funds.

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.

FAC Section 224.5 Criteria

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 CaliforniaDepartment of Food & Agriculture Financial Services BranchDFA-FS-64-A (REV 10/09)

Report Number

1. 1

2. 2

3. 3A -3b

4. Pest Exclusion-Plant Quarantine 4-4A

5. 6

6. 7

7. Fruit & Vegetable Quality Control 8

8. 9

9. 10

10. ACR

A.

11. Pesticide Use Enforcement 5

B.

12.

b. Weights and Measures CMR & CAR

Burn/PollutionRounding

* 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.

Total All Expenditures and Revenue 1,354,160.00$ 1,036,747.00$

Comments:

c. Other (Specify) -- 1,868.00$ 6,014.00$

2.00$ -$

Total Other Programs 99,295.00$ 37,905.00$

Other Program Activities

a. Non-Regulatory Pest Control Insect, Disease, Weed Vertebrate 10,710.00$ 6,195.00$

86,715.00$ 25,696.00$

Total DPR Agricultural Code Programs 343,859.00$ 276,493.00$

Grand Total Agricultural Code Programs 1,254,865.00$ 998,842.00$

Department of Pesticide Regulation

343,859.00$ 198,130.00$

Regulatory Support Reimbursement(Gasoline Tax) 78,363.00$

Regulatory Support Reimbursement(Gasoline Tax and Salary Subvention) 182,847.00$

Total CDFA Agricultural Code Programs 911,006.00$ 722,349.00$

Crop Statistics 2,865.00$ -$ Subtotal (Lines 9-10) 14,199.00$ 353.00$

Subtotal (Liines 5-8) 151,450.00$ 58,552.00$

Special ServicesApiary Inspection 11,334.00$ 353.00$

86,810.00$ 41,921.00$ a. Marketing Order Agreements -$ -$ Egg Quality Control 18,681.00$ 3,936.00$

Seed Inspection 9,342.00$ 1,615.00$ Nursery Inspection 36,617.00$ 11,080.00$

202,762.00$ 187,349.00$ Subtotal (Lines 1-4) 745,357.00$ 480,597.00$

Consumer Protection Regulation

Pest Eradication 40,838.00$ 11,278.00$ Pest Management - Control 208,698.00$ 135,745.00$

Department of Food and Agriculture

Environmental ActivitiesPest Detection 293,059.00$ 146,225.00$

County Agricultural Commissioner ____Big Valley ___ CountyAnnual Financial Statement

July 1, 2008 Through June 30, 2009

Agricultural Code Program Activities ExpenditureRevenue and

Reimbursement

Step 1 -Identify GrandTotal AgriculturalExpenditures andRevenue/Reimb

Example No. 1

AFS Fiscal YearNet County

Agricultural Expenditures

Total Agricultural

Expenditures

Total Agricultural

Revenues

Year 1 Ending FY 2003-2004 $203,035 a/ $998,167 $795,132

Year 2 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

5-Year Average $295,113 b/ $1,246,230 $951,117

Report Ending FY 2008-2009 $256,023 a/ $1,254,865 $998,842

No c/

-$39,090 d/

Footnotes:

a/ Formula calculates the net county expenditures: =ROUND(SUM(J 12-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")

d/ Formula calculates amount below average: =IF(G22>G19,"N/A",G22-G19)

Meets Criterion per FAC 224.5

Amount Below Average

This formula identifies if the Current Annual Financial Statement Net County Expenditures are greater than the 5-year average.

If the criterion is not met, the difference between the Current Annual Financial Statement and the 5-year average is calculated.

Big Valley CountyAnalysis of FAC 224.5 - County GF Maintenance Effort

Net Agricultural Expenditures 5-Year AverageFor Annual Financial Statements Ending FY 2008-2009

(Includes Pesticide Regulation Activities and Total Regulatory Support Reimbursements)

Step 2 -Post Grand Total Agricultural Expendituresand Revenue/Reimb from Annual Financial Statements

Example No. 2 -Establishment of the initial 5-year average calculation

Step 3 -Calculate the 5-yr average net county agricultural

Step 4 -Post current reporting fiscal year amounts

Step 5 - Determine if 224.5 (a)(3) met

Step 6 -Identify the amount below the 5-yr average

AFS Fiscal YearNet County

Expenditures

Total Agricultural

Expenditures

Total Agricultural

Revenues

Years dropped from the 5-year Average:

Ending FY 2003-2004 203,035 a/ 998,167 795,132

Year 1 Ending FY 2004-2005 247,549 a/ 1,190,994 943,445

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/

No c/

-305,710 d/

a/ Formula represents the net county expenditures: =ROUND(SUM(J 17-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")

d/ Formula calculates amount below average: =IF(G28>G24,"N/A",G28-G24)

Meets Criterion per FAC 224.5

Amount Below Average

This formula identifies if the Current Annual Financial Statement Net County Expenditures are greater than the 5-year average.

If the criterion is not met, the difference between the Current Annual Financial Statement and the 5-year average is calculated.

Big Valley CountyAnalysis of FAC 224.5 - County GF Maintenance Effort

Net Agricultural Expenditures 5-Year AverageFor Annual Financial Statements Ending FY 2009-2010

(Includes Pesticide Regulation Activities and Total Regulatory Support Reimbursements)

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.

Example No. 3 -Ongoing 5-yearaverage calculation

Remember -Adjust info and formulas as FiscalYears change

Remember -Adjust formula info when FiscalYears are updated

PAST YEAR DISTRIBUTION (FY 2009-10)

Total Total UGT 224(a) Total Total Net County UGT 224(g) UGT 224(d) TOTAL ApproxPUE Excl UGT Net County County Distribution Excl PUE Excl PUE&GT Expend Excl County Distribution Distribution UGT Cents

Agricultural Agricultural Expend Excl Percentage of Amount Agricultural Agricultural PUE and Percentage of Amount Amount REIMB on the County Expend Revenues Gas Tax Total Expend. $9,000,000.00 Expend Revenues Gas Tax Total Expend. $21,074,536.00 $342,940.00 $30,417,476.00 Dollar

County 1 3,321,280 1,127,783 2,193,497 9.190% 827,080 4,888,825 2,690,237 2,198,588 4.330% 1,088,603 17,655 1,933,339County 2 5,203,275 1,834,266 3,369,009 14.115% 1,270,318 5,367,502 1,949,771 3,417,731 6.732% 1,406,314 22,889 2,699,521County 3 4,625,705 2,655,906 1,969,799 8.253% 742,732 9,762,296 6,067,628 3,694,668 7.277% 1,520,266 24,744 2,287,742County 4 3,100,143 1,089,519 2,010,624 8.424% 758,126 19,957,017 12,125,384 7,831,633 15.426% 3,222,527 52,449 4,033,102County 5 4,304,735 2,366,659 1,938,076 8.120% 730,771 4,049,849 1,474,553 2,575,296 5.072% 1,059,672 17,247 1,807,689County 6 3,836,474 1,783,340 2,053,134 8.602% 774,155 14,295,717 6,593,716 7,702,001 15.170% 3,169,186 51,580 3,994,921County 7 4,147,530 2,080,972 2,066,558 8.658% 779,216 8,666,750 4,869,933 3,796,817 7.478% 1,562,298 25,428 2,366,942County 8 4,830,237 1,456,854 3,373,383 14.133% 1,271,968 6,038,369 2,938,777 3,099,592 6.105% 1,275,406 20,758 2,568,132County 9 4,641,389 1,937,317 2,704,072 11.329% 1,019,597 8,783,136 3,729,213 5,053,923 9.955% 2,079,566 33,846 3,133,010County 10 6,771,943 4,598,748 2,173,195 9.105% 819,425 24,727,966 13,882,607 10,845,359 21.362% 4,462,602 72,632 5,354,659

Your County 80,744 63,210 17,534 0.073% 6,611 777,416 223,119 554,297 1.092% 228,097 3,712 238,420

TOTAL 44,863,455 20,994,574 23,868,881 100.00% 9,000,000 107,314,843 56,544,938 50,769,905 100.00% 21,074,536 342,940 30,417,476 0.41$

PROJ ECTED CURRENT YEAR DISTRIBUTION (FY 2010-11)




Your County 80,744 63,210 17,534 0.075% 6,716 777,416 223,119 554,297 1.071% 223,690 3,640 234,045

TOTAL 44,491,512 20,994,574 23,496,938 100.00% 9,000,000 107,314,843 55,544,938 51,769,905 100.00% 21,078,036 342,940 30,420,976 0.40$

PROJ ECTED FUTURE YEAR DISTRIBUTION (FY 2011-12)




Your County 80,744 63,210 17,534 0.075% 6,774 777,416 223,119 554,297 1.110% 236,717 4,106 247,596

TOTAL 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$

w/ HUT Guarantee Adjustment

California Department of Food and AgricultureCalculation of Unclaimed Gas Tax Reimbursements

Comparision of Change in Total Net County Expendituresand Impact on Unclaimed Gas Tax Reimbursement



TotalTotal Agricultural Net County County

Agricultural Revenues Expenditures Percentage ofAG ACTIVITIES Expend Excl UGT Excl UGT Total Expend.

TOTAL CDFA ACTIVITIES 107,314,843 56,544,939 50,769,904 100.00%

TOTAL DPR/PUE ACTIVITIES 44,863,455 20,994,574 23,868,881 100.00%

GRAND TOTAL 152,178,298 77,539,513 74,638,785

UGT Distribution:

CDFA FAC 224(g) Distribution - excludes 224(d) of $342,940 21,704,536DPR/PUE FAC 224(a) Distribution 9,000,000

GRAND TOTAL DISTRIBUTION 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


Divided by ÷Grand Total Net County Expenditures 50,769,904


CENTS ON THE DOLLAR CALCULATION:PUE Activities ONLY


Divided by ÷Grand Total Net County PUE Expenditures 23,868,881


AVERAGE CENTS ON THE DOLLAR $0.41

Footnote:

The unclaimed gas tax is excluded from the the net expenditure calculation before guarantees to counties aredetermined per Sections 2104and 2106 of the Streets and Highways Code.

California Department of Food and AgricultureUGT Cents on the Dollar Calculation

from 2008-09 Financial Statements For 2009-10 RefundExcluding the 2008-09 Unclaimed Gas Tax Reimbursement

California Department of Food and AgricultureEstimated 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:

Total Total 08-09 Net County FY 2008-2009 AmountAgricultural Agricultural Expend Excl UGT of Change

County Expend Revenues Gas Tax Reimbursement from PY

XXXXXXX County 1,351,743 716,470 635,273

Total 1,351,743 a/ 716,470 b/ 635,273

Cents on the Dollar % X 0.41 c/

Estimated Gas Tax Reimbursement 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 B C D F G H I K L M N O Q R S T U V W X Y$ from Refund 224(a) Admin/Liaison UGT Funds to Distributed to Counties

FY Cal Trans Rate Approp Expend % to Total Bal to Cos Approp Expend % to Total Bal. to Co. CDFA per BA 3/ % to Total Liaison E-Fund 224(c) PUE Cnty Adm Trapping /4 High Risk Total % to Total

70-71 $2,306 .07 $500 $500 21.7% $0 $1,000 $494 21.4% $506 $506 $806 $1,312 56.9%71-72 2,306 .07 500 500 21.7% 0 1,000 1,000 43.4% 0 0 806 806 35.0%72-73 2,310 .07 500 500 21.6% 0 1,000 1,000 43.3% 0 0 810 810 35.1%73-74 2,230 .07 500 500 22.4% 0 1,000 714 32.0% 286 286 730 1,016 45.6%74-75 2,230 .07 500 500 22.4% 0 1,000 426 19.1% 574 574 730 1,304 58.5%75-76 2,800 .07 500 500 17.9% 0 1,000 717 25.6% 283 283 1,300 1,583 56.5%76-77 2,814 .07 500 500 17.8% 0 1,000 909 32.3% 91 91 1,314 1,405 49.9%77-78 3,353 .07 500 500 14.9% 0 1,000 1,000 29.8% 0 0 1,853 1,853 55.3%78-79 3,365 .07 500 500 14.9% 0 1,000 429 12.7% 571 571 1,865 2,436 72.4%79-80 3,820 .07 500 500 13.1% 0 1,000 34 0.9% 966 966 2,320 3,286 86.0%80-81 3,837 .07 500 500 13.0% 0 1,000 1,000 26.1% 0 0 2,337 2,337 60.9%81-82 4,122 .07 500 500 12.1% 0 1,000 949 23.0% 51 51 2,622 2,673 64.8%82-83 4,141 .07 to .09 500 500 12.1% 0 1,000 1,000 24.1% 0 0 2,641 2,641 63.8%83-84 3,785 .09 500 500 13.2% 0 1,000 984 26.0% 16 16 2,285 2,301 60.8%84-85 3,799 .09 500 500 13.2% 0 1,000 1,000 26.3% 0 0 2,299 2,299 60.5%85-86 6,192 .09 500 500 8.1% 0 1,000 845 13.6% 155 155 4,692 4,847 78.3%86-87 6,209 .09 500 500 8.1% 0 1,000 330 5.3% 670 670 4,709 5,379 86.6%87-88 5,950 .09 500 500 8.4% 0 1,000 1,000 16.8% 0 0 4,450 4,450 74.8%88-89 5,951 .09 500 500 8.4% 0 1,000 1,000 16.8% 0 0 4,451 4,451 74.8%89-90 6,552 .09 to .14 500 500 7.6% 0 1,000 1,000 15.3% 0 0 5,052 5,052 77.1%90-91 13,247 .14 to .15 500 500 3.8% 0 1,000 1,000 7.5% 0 0 11,747 11,747 88.7%91-92 15,704 .15 to .16 500 500 3.2% 0 1,000 1,000 6.4% 0 0 11,660 2,175 13,835 88.1%92-93 16,717 .16 to .17 500 500 3.0% 0 1,700 1,700 10.2% 0 0 11,617 2,900 14,517 86.8%93-94 17,730 .17 to .18 800 800 4.5% 0 1,800 1,800 10.2% 0 0 12,230 2,900 15,130 85.3%94-95 18,237 .18 1,150 1,150 6.3% 0 1,800 1,800 9.9% 0 0 12,387 2,900 15,287 83.8%95-96 20,596 .18 1,150 1,150 5.6% 0 1,800 1,800 8.7% 0 0 14,746 2,900 17,646 85.7%96-97 23,042 .18 1,150 1,150 5.0% 0 1,800 913 4.0% 887 887 17,192 2,900 20,979 91.0%97-98 23,138 .18 1,358 1/ 1,281 5.9% 77 1,800 1,605 6.9% 195 77 195 17,080 2,900 20,252 87.5%98-99 23,141 .18 1,329 2/ 1,238 5.7% 91 1,800 1,779 7.7% 21 91 21 17,112 2,900 20,124 87.0%99-00 26,113 .18 1,329 1,239 5.1% 90 1,800 1,798 6.9% 2 90 2 17,968 2,900 2,116 23,076 88.4%00-01 26,116 .18 1,329 1,239 5.1% 90 1,800 1,531 5.9% 269 90 269 17,968 2,900 2,119 23,346 89.4%01-02 23,338 .18 1,329 1,239 5.7% 90 1,800 1,742 7.5% 58 274 0 90 58 17,309 2,626 0 20,083 86.1%02-03 23,341 .18 1,329 1,239 5.7% 90 1,800 1,800 7.7% 0 279 0 90 0 17,312 2,621 0 20,023 85.8%03-04 32,278 .18 1,829 4/ 1,829 5.7% 0 1,800 1,440 4.5% 360 280 0 0 360 25,749 2,620 0 28,729 89.0%04-05 32,282 .18 1,617 5/ 1,617 5.0% 0 1,800 1,800 5.6% 0 280 0 0 0 25,965 2,620 0 28,585 88.5%05-06 33,268 .18 2,043 6/ 2,043 6.1% 0 1,800 1,800 5.4% 0 428 0 0 0 26,525 2,472 0 28,997 87.2%06-07 33,272 .18 2,055 7/ 2,055 6.2% 0 2,800 8/ 2,800 8.4% 0 428 0 0 0 25,517 2,472 0 27,989 84.1%07-08 32,963 .18 1,329 9/ 1,329 4.0% 0 2,800 2,800 8.5% 0 428 0 0 0 25,934 2,472 0 28,406 86.2%

10/ FAC Section 224 Changes per AB 1713: 224(b) Liaison/ 224(c) Admin Budget Act - State Trapping 224(b) 224(f) 224(g) 224(a) 224(d) 224(e) N/A

08-09 32,966 .18 1,750 9/ 1,750 5.3% 0 3,000 3,000 9.1% 0 428 0 0 0 16,216 9,000 0 2,572 0 27,788 84.3%09-10 38,167 .18 1,750 9/ 1,750 4.6% 0 3,000 3,000 7.9% 0 428 0 0 0 21,074 9,000 343 2,572 0 32,989 86.4%

Estimate:10-11 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%

Total $621,899 $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%% Change'70 to '09 1555.1% 250.0% 2514.6%

224(b) E-Fund

200.0%

224(f) E-Fund

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