Kern Council of Governments

1
Kern Council of Governments

• Overall Work Program/
• Financial Plan Process
• March 20, 2003

2
Definitions

• Overall Work Program (OWP)
• Annual program management document
• Identifies all planning activities projects
• Identifies resources to accomplish activities
• Activity organized by work elements (cost centers)

3
Definitions

• Financial Plan (Budget)
• Comprehensive financial plan
• Estimate of revenues
• Allocation of resources
• Organized by object classifications and line item
  accounts

4
Development/Approval Cycle
5
Implementation
Activity in the OWP is programmed and distributed
in the following categories

• Category
• 100 Environment
• 200 Community Development
• 600 Intermodal Transportation Planning
• 800 Education
• 900 Intergovernmental Coordination
• 1000 Program Planning and Administration
• 2000 Kern Motorist Aid Authority

• Percent of Total
• 7.9
• 8.8
• 51.2
• 0.0
• 15.6
• 13.8
• 2.7

6
Implementation
Historically the OWP is funded at 1,700,000 to
2,000,000 through the following sources

• Fund Source
• Federal
• State
• Local/Regional
• Miscellaneous

• Percent of Total
• 57.7
• 11.0
• 31.0
• 0.3

7
Implementation
Revenues (reconcile to revenues listed in the
OWP) and generally come in around 2,000,000
annually
Expenditure appropriations are distributed in
four primary object classes

• Object Class
• Personnel
• Professional Services
• Services and Supplies
• Capital

• Percent of Total
• 51
• 34
• 13
• 2

8
Amendments

• An amendment is required if
• a work element is added or deleted from the OWP
• a significant change occurs in the scope of work
  in a work element or in the OWP as a whole
• a work element funding increase occurs
• a change in circumstances requires a transfer
  between object classes

9
Amendments

• All amendments must be reviewed and approved by
  the Council
• Kern COG processes at least 2 amendments per year
• Amendment No. 1 is completed when carryover
  amounts are known
• Amendment No. 2 is prepared based on a mid-year
  evaluation
• Other amendments are processed as needed

10
Questions?

• If you have questions regarding the OWP/Financial
  Plan process, please contact
• Darrel Hildebrand, Administrative Division Chief
  at dhildebrand_at_kerncog.org
• Or
• Greg Palomo, Administrative Assistant at
  gpalomo_at_kerncog.org