Finance Department

Financial Services - Budget Management & Disbursements Division

What we are

The Financial Services - Budget Management and Disbursements Division is responsible for the development, revision, analysis, and monitoring of the City’s budget. A primary goal of the division it is to enhance the usefulness and delivery of the budget, making it readily accessible and understandable to management, the Council, and the Ukiah community.


This Division is also responsible for the disbursements of account payable, making accurate and timely payments to vendors on a weekly basis, and payroll. Payroll is processed on a bi-weekly cycle, both electronic and paper checks. Another function of this division works in conjunction with Accounting and Reporting Division, including management reporting, filing tax returns, monthly financial reporting to Ukiah Valley Sanitation District (UVSD), quarterly financial reports to the City Council and assist in the development of the City’s Comprehensive Annual Financial Report (CAFR).


What we do

  • Budget development process management
  • Budget document design and presentation
  • Budget compliance monitoring
  • Accounts Payable Disbursements
  • Payroll Disbursements
  • Financial Reporting
  • Special projects

Our People

Budget Summary: Costs


Here is a summary of the budget unit in graphical form, illustrating direct costs and indirect costs. Click on the graph to explore greater detail of the unit's budget.

Budget Summary: Just the Numbers


Similar to the graph to the left, here is a summary of the budget unit, just the numbers. It illustrates direct costs and indirect costs. Click on the table to explore greater detail of the unit's budget.

Accomplishments

  • Combine the divisions of budget management, accounting and internal audit. | Revised and Completed | DEPARTMENT/DIVISION COMMENTS: Management evaluated the long-term needs of the department and determined Budget and Disbursements with a component in accounting was a more efficient use for this Division while keeping the accounting and internal audit function under the new Controller.
  • Launch OpenGov Performance Measures internally and externally. | In Progress | DEPARTMENT/DIVISION COMMENTS: The team has been working with OpenGov to build the platform and will be contacting departments in the next few months to begin platform development.
  • Continue building OpenGov to enhance communication both internally and externally. | In Progress | DEPARTMENT/DIVISION COMMENTS: Staff is continually looking for ways to enhance communication and create more transparency through OpenGov.
  • Review budget process and procedures. | In Progress | DEPARTMENT/DIVISION COMMENTS: Staff is launching a pilot program for OpenGov’s budget builder to go live for 2021-22 budget development. Staff continues to review process and procedures to better enhance/streamline the budget process.
  • Staff development and training. | On-going | DEPARTMENT/DIVISION COMMENTS: Staff is working to cross-train additional staff in budget development.
  • Complete Budget Story. | Completed | DEPARTMENT/DIVISION COMMENTS: The Budget Story was completed and posted to the Finance Department page in late January 2020. Staff will bring this back to Council at a later date to discuss the ongoing efforts in building a Budget Story and if there is a continued need with the development of OpenGov.

COVID-19 Budgetary Response

PERSONNEL

The primary impact to our personnel and service delivery is rotating between working from home and office time. Many team members have young children that don’t have access to other care leaving the parent juggling work and child care. This may continue to be a challenge when the school year begins and not knowing how the school structure may be in regards to remote learning or days on campus. The most significant budgetary effect the Division is the Learning and Development portion of our budget. We intended to continue professional development to enhance the skill set of our team members. We will focus Learning and Development online for the coming year.


SERVICES AND OTHER OPERATING

We have reduced our supplies significantly and will focus on completing processes towards paperless transactions such as ACH vendor payments, PDF prints and filing.


CAPITAL

The Division did not have any direct capital outlay projects.

Future Objectives

Due to the COVID-19 pandemic, Objectives will be reviewed and adjusted throughout the year.

NEAR-TERM

  • Complete Performance and Budget Monitoring Measures. DEPARTMENT/DIVISION COMMENTS: Staff will work with departments to complete the dashboards for internal reporting.
  • Launch Budget Builder to Departments. DEPARTMENT/DIVISION COMMENTS: Staff will work with and train departments on budget development in the new platform for 2021-22 budget development.
  • Continued Staff development and training. DEPARTMENT/DIVISION COMMENTS: This is an on-going objective as we work to build up general internal resources and capacity.
  • Review processes and procedures for Accounts Payable. DEPARTMENT/DIVISION COMMENTS: Staff will review and update old processes to enhance/streamline the Accounts Payable function.
  • Review processes and procedures for Payroll. DEPARTMENT/DIVISION COMMENTS: Staff will review and update old processes to enhance/streamline the Payroll function.
  • Staff development and training in payroll and general accounting. DEPARTMENT/DIVISION COMMENTS: Staff will be focusing heavily in development and training of staff in the specific areas of payroll and general accounting. Management has already begun implementing processes on a regular basis for a more effective approach to payroll processing and will be training staff on those processes in the coming year.

INTERMEDIATE-TERM

  • Purge duplicate vendors. DEPARTMENT/DIVISION COMMENTS: During the 2012 conversion from ACS to Munis there were vendors that were duplicated and/or set up in error. Past staffing levels have limited the opportunity to focus on this process.
  • Establish protocols for vendors to receive payment for goods and services via Electronic Funds Transfer (EFT). DEPARTMENT/DIVISION COMMENTS: Staff will be focusing on setting regularly paid vendors up for EFT payment. This will cut down on check stock and other supplies needed to process a manual check.
  • Employee self-service module. DEPARTMENT/DIVISION COMMENTS: Staff continues to evaluate the timing of implementing the employee self-service module including implementing electronic time sheet entry.

LONG-TERM

  • Re-evaluate budget processes in search of more effective and efficient methods of development and management.

The Numbers Over Time

Budget by Character

Budget by Fund

Notes

  1. Accounts Payable and Payroll staff are now reported under Budget Management and Disbursements, formally reported under Accounting and Reporting.
  2. Beginning in fiscal year 2020-21, the Budget Management and Disbursements Division has moved from the General Fund to a new Internal Service Fund, City-Wide Administration.