Page 13 - FY 2020-21 Blue Book Volume I

DELETION OF ONE-TIME EXPENSE, EQUIPMENT, OR SPECIAL FUNDING

Each year, the adopted budget contains funding for one-time expenditures. Funding for these items is
deleted from the following year’s budget as a technical change. These technical changes are shown in
order to allow the reader to follow all the changes made to the budget and better compare the Mayor’s
Proposed Budget with the current year adopted budget. New or continued one-time expense, equipment,
or special items must be justified separately for inclusion in the proposed budget.

DELETION OF FUNDING FOR RESOLUTION AUTHORITIES

Each year, the adopted budget contains funding for resolution authority positions. Due to their temporary
nature, funding for these items is deleted in the subsequent year’s budget as a technical change.
Continuation of funding and position authority for these positions is dependent upon available funding and
continuing need in the next fiscal year. This technical change is shown to allow the reader to follow all the
changes made to the budget and better compare the Mayor’s Proposed Budget with the current year
budget.

REALIGNMENTS

Routine changes are often required to move positions and/or funding between budget programs, accounts,
or funds to align department expenditures with anticipated needs and available funding. These changes
are typically referred to as Program Realignments (moving positions and funding between budgetary
programs), Account Realignments (moving allocated funding between different accounts, such as
Contractual Services or Salaries As-Needed), and Funding Realignments (moving allocated funding
between funds, such as the General Fund or the Sidewalk Repair Fund). These items typically have no
direct or related cost, as there is no change to the overall funding provided to the department.

MICLA

The Municipal Improvement Corporation of Los Angeles (MICLA) is a 501(c)4 non-profit financing
corporation established by the City in 1984 to assist in the financing of capital projects and equipment.
MICLA is directed by a five-member board whose members are appointed by the MICLA Board and
confirmed by the City Council. The City Administrative Officer is the liaison between the MICLA Board and
the City.

POSITION AUTHORITIES

Position authorities are categorized and granted depending on the need and length of time for the position.
The various position categories are listed below:

 Regular authorities are considered long-term, permanent, and ongoing positions required by the
City and are authorized by an ordinance adopted by the Council and Mayor.

 Resolution authorities are considered limited-term, temporary positions required by the City and
are authorized by Council resolution. These are generally associated with projects of limited
duration or funding.

 Substitute authorities are considered temporary authorities. They are often authorized to resolve a
variety of temporary staffing problems. These positions are generally unfunded. This authority is
not intended to allow for significant changes to the existing work program or budgetary authority.

 In-lieu authorities are considered temporary authorities. They exist to allow for limited
management flexibility in the level of the employee hired. An in-lieu authority can only be
authorized at a level equal to or lower than the level of the funded position. This authority is also
not intended to allow for significant changes to the existing work program or budgetary authority.