Page 10 - FY 2021-22 Blue Book Volume 1

In the face of an ongoing pandemic-related revenue slowdown, the 2021-22 Proposed Budget would have
included significant service reductions and would have affected performance metrics. In light of the recent
approval of the American Rescue Plan, many reductions were restored late in the budget process and City
departments may not have been able to reevaluate and report on the projected impacts on their 2021-22
performance metrics.

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.