Recommended Budget Volume One.book - Chief Executive Office ...

Reader’s Guide to Understanding the Budget
The Recommended (formerly Proposed) County Budget
contains the proposed financial and operating plan for the
County of Los Angeles (County) for the fiscal year, which runs
from July 1 to June 30. The following general outline is
designed to assist the reader in understanding the information
presented in each document. Additional information related to
the County and its operations and services can be obtained via
its Internet website at http://lacounty.gov.
THE GOVERNING BODY
A five-member elected Board of Supervisors (Board) that has
legislative and executive authority governs the County, a
political subdivision of the State of California.
FINANCIAL STRUCTURE AND OPERATIONS
To secure uniform accounting standards among California's
58 counties, the State Controller provides administrative
directives and recommends practices and procedures relating
to the form and content of the annual County Budget. In
accordance with State direction, the County uses a modified
accrual basis of accounting, and organizes and operates that
system on a fund basis. Funds are separate legal or fiscal
entities by which resources are allocated and controlled. The
County Budget has six major types of funds:
I. General Fund
The General Fund is the principal fund in the County Budget
and is used to finance most governmental operations that are
general in purpose and not included in another fund.
II. Enterprise Fund
Enterprise Funds are used to account for operations of
governmental units where the users of the services include the
general public, and the costs of providing the services are
financed primarily by user charges, similar to a private
business. Examples of this type of fund are the Hospital
Enterprise Funds.
III. Internal Service Fund
Internal Service Funds are used to account for financing goods
and services provided by one department to another
department, or by a department to another governmental
unit, on a cost-reimbursement basis. An example of this type of
fund is the Public Works Internal Service Fund.
READER’S GUIDE TO UNDERSTANDING THE BUDGET
General Information
IV. Other Funds
Included in the category of Other Funds are the Community
Development Commission and the Housing Authority, which
are under the control of the Board, but are separate legal
entities.
V. Special District
Funded by specific taxes and assessments, Special Districts are
separate legal entities that provide public improvements and
services to benefit targeted properties and residents. Examples
of Special Districts are the Garbage Disposal Districts and the
Sewer Maintenance Districts.
VI. Special Fund
Special Funds are used to account for the proceeds of revenue
sources that must be spent for specific purposes. Examples of
Special Funds are the Child Abuse and Neglect Prevention
Program Fund and the Sheriff Processing Fee Fund.
TRANSMITTAL LETTER
The Transmittal Letter provides an overview of the
Chief Executive Officer’s Recommended County Budget. The
letter includes a summary of the key countywide
recommendations reflected in the budget and provides a
discussion of funding recommendations for major County
program areas. The Transmittal Letter also outlines the legal
requirements and process for adopting both a Recommended
and Final County Budget.
BUDGET SUMMARIES (Volume 1)
The Budget Summaries section of the Recommended County
Budget provides detailed information about each budget. The
following information is included in this section for each
department:
■ 2011-12 Budget Summary
■ Mission Statement
■ 2011-12 Budget Message
■ Critical/Strategic Planning Initiatives
■ Changes From 2010-11 Budget
■ Unmet Needs (as applicable)
■ Departmental Budget Detail
■ Organizational Chart
FY 2011-12 Recommended Budget Volume One xii County of Los Angeles