Page 10 - FY 2020-21 Blue Book Volume I
P. 10

The first item for each single program is the Apportionment of Changes Applicable to Various Programs.
               This item reflects the portion of changes in funding and position authority that were made in the Changes
               Applicable to Various Programs section that are applicable to the single budgetary program.

                                CHANGES IN COSTS, POSITIONS, AND CHANGE CATEGORIES

               Financial changes in departments are expressed in terms of direct and total costs. Changes in direct costs
               consist of changes in departmental appropriations for salaries, expense, equipment, and special accounts.
               Changes in total costs consist of the sum of direct costs plus estimated related costs for employee benefits
               such as retirement, health, and dental insurance. Additional costs related to departmental operations that
               are appropriated in other budgets such as in the Los Angeles City Employees’ Retirement System for
               retirement and Human Resource Benefits for health, dental, and other insurance programs are reported as
               related costs in Exhibit G of the budget document.

               Personnel changes are expressed in terms of the number of permanent, regular positions to be added or
               deleted from the adopted budget. Changes in temporary  personnel (referred  to as resolution authority
               positions) are not included in the permanent position total. All new positions are subject to allocation by the
               Board of Civil Service Commissioners.

               OBLIGATORY CHANGES

               These are  changes that must be provided according to established policy such as interim  salary
               adjustments and changes in funding to reflect the number of working days during the ensuing fiscal year.
               They also include changes mandated by Federal, State, or City law, as well as items approved by the
               Mayor and Council during the previous fiscal year after the budget was adopted.

               DELETION OF ONE-TIME SERVICES

               These changes are provided according to established policy that includes the deletion  of funding for
               resolution authority positions and the deletion of all  one-time funding provided in the  previous year for
               expenses or equipment.

               CONTINUATION OF SERVICES

               These funding changes are needed to continue the existing level of departmental services. These changes
               may include continuing previously authorized resolution authority positions, making previously authorized
               resolution authority positions into regular authorities, or providing funding for items that were approved in
               the current fiscal year after the budget was adopted. The continuation of existing services may require
               additional funding resources due to salary or expense increases.

               INCREASED SERVICES

               These are funding increases to augment existing services levels within programs or functions. These
               changes include workload or service level increases where the Mayor has directed additional resources to
               augment the service based on budget priorities.

               REDUCED SERVICES

               These changes reflect a reduction in service level within programs or functions due to funding priorities or
               the need to transfer existing funding to a different  existing or new service.  Changes include workload
               changes, service level changes, or changes to the type of service provided.

               EFFICIENCIES TO SERVICES

               These changes are a result of efficiency or productivity improvements that impact service levels. Some
               efficiency changes may appear to increase funding for a particular service; however, efficiencies may be
               gained by departments providing increased services to the public or by allowing the public to have better
               access to City departments and information.
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