Department of Audit and Control
The Executive Budget recommends (analysis as of January 30, 2004):
· An FTE level of 2,271 unchanged from the FTE level for SFY2003-04. There are also no changes in any of the Department’s programs’ FTE levels between SFY2003-04 and 2004-05
· An All Funds appropriation of $208,808,000, a $3,353,000 or 1.6% increase over the enacted SFY2003-04 All Funds appropriation.
· The various programs within the Department’s State Operations have been renamed and reconfigured. It appears that funds were interchanged between various programs during SFY2003-04 so changes between the enacted SFY2003-04 appropriations and proposed SFY2004-05 appropriations may be misleading. For example, the overall proposed SFY2004-05 appropriation for the Administration and EDP program shows a $2.86 million decrease from SFY2003-04 overall appropriation mostly due to the elimination of a $4 million maintenance undistributed appropriation. However, the SFY2004-05 Executive Budget shows no changes from the program’s adjusted overall and personal service SFY2003-04 appropriation. It is likely that the $4 million SFY2003-04 maintenance undistributed appropriation was divided among the Department’s programs.
· An $800,000 increase in the overall appropriation for the Local Government Services and Economic Development program (formerly called the Municipal Affairs program). The changes between the enacted SFY2003-04 overall and personal service appropriations and proposed SFY2004-05 overall and personal service appropriations are misleading as the SFY2004-05 Executive Budget shows no change from the program’s adjusted SFY2003-04 appropriations.
· A $243,000 increase in the Environmental Protection and Spill Compensation program. According to the Assembly Ways and Means Committee, this increase is for staffing costs related to administering the Oil Spill Fund associated with the Brownfield legislation that was enacted during the 2003 Legislative Session. While there is no increase in this program’s SFY2003-04 6 FTE level, the increased appropriation probably reflects full-year funding for these 6 FTE positions.
· A $5,053,000 decrease in the non-personal service appropriation for the Payroll and Revenue Services program. However, the SFY2004-05 Executive Budget shows no changes from the program’s adjusted non-personal service SFY2003-04 appropriation. The SFY2003-04 non-personal service appropriation may have been interchanged among other programs’ appropriations.
· A $7,588,000 increase in the overall appropriation for the State Services program. The changes between the enacted SFY2003-04 overall, personal service, and non-personal service appropriations and proposed SFY2004-05 overall, personal service, and non-personal service appropriations are misleading, as the SFY2004-05 Executive Budget shows no change from the program’s adjusted SFY2003-04 appropriations. It appears that some of the SFY2003-04 non-personal service appropriation was used for personal services in SFY2003-04. Because of the size of the increase from the enacted SFY2003-04 appropriations for personal and nonpersonal services, this issue should be clarified with management.
· A $2,148,000 increase in the overall appropriation for the Retirement Services program. According to the Assembly Ways and Means Committee, the increase is an adjustment to reflect the cost of continuing current programs including fringe benefits
|
Department of Audit and Control |
||||
|
Program Details-State Operations |
||||
|
|
Enacted |
Proposed |
Change in |
Percent |
|
Program |
2003-04 Budget |
2004-05 Budget |
Appropriation |
Change |
|
All Funds |
$205,455,000 |
$208,808,000 |
$3,353,000 |
1.6% |
|
General Fund |
$123,952,000 |
$123,952,000 |
$0 |
0.0% |
|
Special Revenue-Other (SRO) |
$3,773,000 |
$5,394,000 |
$1,621,000 |
43.0% |
|
Internal Service Fund (ISF) |
$3,222,000 |
$3,274,000 |
$52,000 |
1.6% |
|
Fiduciary/Contingency Funds |
$74,508,000 |
$76,188,000 |
$1,680,000 |
2.3% |
|
|
|
|
|
|
|
Administration & EDP |
$33,327,000 |
$30,467,000 |
($2,860,000) |
-8.6% |
|
Personal Service |
$15,673,000 |
$18,013,000 |
$2,340,000 |
14.9% |
|
Nonpersonal Service |
$13,654,000 |
$12,454,000 |
($1,200,000) |
-8.8% |
|
Maintenance Undist. |
$4,000,000 |
$0 |
($4,000,000) |
-100.0% |
|
|
|
|
|
|
|
Executive Direction |
$5,802,000 |
$5,854,000 |
$52,000 |
0.9% |
|
Personal Service |
$3,754,000 |
$3,754,000 |
$0 |
0.0% |
|
Nonpersonal Service |
$612,000 |
$612,000 |
$0 |
0.0% |
|
Maintenance Undist. |
$54,000 |
$54,000 |
$0 |
0.0% |
|
Internal Service |
$1,382,000 |
$1,434,000 |
$52,000 |
3.8% |
|
|
|
|
|
|
|
Exec Direction Internal Audit (ISF) |
$1,382,000 |
$1,434,000 |
$52,000 |
3.8% |
|
Personal Service |
$914,000 |
$914,000 |
$0 |
0.0% |
|
Nonpersonal Service |
$104,000 |
$104,000 |
$0 |
0.0% |
|
Fringe Benefits |
$364,000 |
$384,000 |
$20,000 |
5.5% |
|
Indirect Costs |
$0 |
$32,000 |
$32,000 |
100.0% |
|
|
|
|
|
|
|
Legal Services |
$2,845,000 |
$2,845,000 |
$0 |
0.0% |
|
Personal Services |
$2,827,000 |
$2,827,000 |
$0 |
0.0% |
|
Nonpersonal Services |
$18,000 |
$18,000 |
$0 |
0.0% |
|
|
|
|
|
|
|
Local Govt Svcs & Economic Dev Pgm (Old Municipal Affairs) |
$13,481,000 |
$14,281,000 |
$800,000 |
5.9% |
|
Personal Service |
$11,600,000 |
$12,375,000 |
$775,000 |
6.7% |
|
Nonpersonal Service |
$1,336,000 |
$1,361,000 |
$25,000 |
1.9% |
|
Special Revenue-Other |
$0 |
$545,000 |
$545,000 |
100.0% |
|
Fiducary Funds |
$545,000 |
$0 |
($545,000) |
-100.0% |
|
|
|
|
|
|
|
NY Env. Spill Protection (SRO) |
$692,000 |
$935,000 |
$243,000 |
35.1% |
|
Personal Service |
$330,000 |
$474,000 |
$144,000 |
43.6% |
|
Nonpersonal Service |
$230,000 |
$245,000 |
$15,000 |
6.5% |
|
Fringe Benefits |
$132,000 |
$199,000 |
$67,000 |
50.8% |
|
Indirect Costs |
$0 |
$17,000 |
$17,000 |
100.0% |
|
|
|
|
|
|
|
Deputy Compt./NYC (SRO) |
$3,773,000 |
$3,914,000 |
$141,000 |
3.7% |
|
Personal Service |
$2,505,000 |
$2,505,000 |
$0 |
0.0% |
|
Nonpersonal Service |
$270,000 |
$270,000 |
$0 |
0.0% |
|
Fringe Benefits |
$998,000 |
$1,052,000 |
$54,000 |
5.4% |
|
Indirect Costs |
$0 |
$87,000 |
$87,000 |
100.0% |
|
|
|
|
|
|
|
Payroll & Revenue Services |
$35,308,000 |
$29,780,000 |
($5,528,000) |
-15.7% |
|
Personal Service |
$15,513,000 |
$15,038,000 |
($475,000) |
-3.1% |
|
Nonpersonal Service |
$19,795,000 |
$14,742,000 |
($5,053,000) |
-25.5% |
|
|
|
|
|
|
|
Pension Invest & Public Finance Pgm (Old Invest & Cash Mgmt) |
$3,209,000 |
$3,209,000 |
$0 |
0.0% |
|
Personal Service |
$880,000 |
$880,000 |
| |