Page 13 - FY 2021-22 Blue Book Volume 1
P. 13

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.
   8   9   10   11   12   13   14   15   16   17   18