NADDP Quick Reference Guide Module 2: Fiscal

Segment 1: Funding Streams & Fiscal Foundations
Learning Objective: Recognize the key components of federal, state, and local funding for Adult Services.
Key Content:

  • Federal Funding:
    • CSBG, SSBG, Elder Justice Act, Older Americans Act, ARPA/CRRSA, Title XIX.
    • Federal fiscal year: Oct 1 - Sept 30.
    • Requires state/county match.
  • State Funding:
    • Fiscal year: July 1 - June 30.
    • Allocations via County Fiscal Letters (CFLs).
    • Realignment: 1991 (IHSS), 2011 (APS).
    • Funded by sales tax + vehicle license fees (VLF).
  • County Funding:
    • County General Fund covers mandated payments, administrative costs, and "overmatched" expenditures.
    • Budgeting overseen by CAO, approved by Board of Supervisors.
    • Requires written justifications.
  • Program-Specific Funding:
    • IHSS: Federal share ~54%, MOE model, SB 80 (2019) lowered MOE base.
    • APS: Pre-2011 unstable allocations; Post-2011 consolidated under Realignment; SB 2199 created statewide APS mandates; AB 135 expanded eligibility to age 60+.
  • Key Fiscal Tools: CEC, CAP, Time Studies, CFLs/ACLs.
Activities:

  • Meet with agency director on budget priorities.
  • Build relationships with fiscal staff.
  • Review budget documents and allocation matrices.
  • Attend fiscal training (UC Davis Fiscal Academy).
Segment 2: Time Studies & County Expense Claims
Learning Objective: Understand and learn about the time study process and county expense claims (CEC).
Key Content:

  • County Welfare Department (CWD).
  • County Fiscal Letters (CFLs) and All County Letters (ACLs).
  • Cost Allocation Plan (CAP).
  • Time Studies: capture staff activity for allocation.
  • County Expense Claims (CEC): reimbursement mechanism.
Activities:

  • Review county time study process.
  • Examine expense claim forms.
  • Meet with fiscal analysts to understand reporting.

Segment 3: County Budget & Contract Management

Learning Objective: Build working knowledge of county fiscal planning, budget development, and contract oversight.

Key Content:

  • County fiscal year: July 1 - June 30.
  • Budget overseen by CAO, approved by Board of Supervisors.
  • Budget justifications: staff, equipment, services, costs, impact.
  • Importance of program-fiscal staff communication.
  • Oversight: audit exceptions, resolutions, monthly/quarterly fiscal reports (CEC, time studies, contracted services).
  • Contracts: regular budget/contract meetings, fiscal liaison role.

Activities:

  • Meet with the budget director and fiscal analysts.
  • Ask about budget development, revenue/expenditure trends.
  • Review audit exceptions and resolutions.
  • Identify primary fiscal liaison.
  • Clarify fiscal staff concerns and suggestions.