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2012 GEORGIA CONSERVATION PARTNERSHIP SUPERVISOR TRAINING

2012 GEORGIA CONSERVATION PARTNERSHIP SUPERVISOR TRAINING. Managing District Funds. Agenda. How do Districts get money How can Districts spend money On what can districts not spend money GSWCC Financial Guidance How are Districts accountable

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2012 GEORGIA CONSERVATION PARTNERSHIP SUPERVISOR TRAINING

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  1. 2012 GEORGIA CONSERVATION PARTNERSHIP SUPERVISOR TRAINING Managing District Funds

  2. Agenda • How do Districts get money • How can Districts spend money • On what can districts not spend money • GSWCC Financial Guidance • How are Districts accountable • Review of 2011 District Annual Financial Reports • Some Other Things You Just Need to Know

  3. How do Districts get Money • State Appropriations to GSWCC • Donations and Contributions • No-Till Income • Equipment Rental • Interest Income • Grants • Single Audit (over $500,000)

  4. How Do Districts Get Money • All District funds are State Funds regardless of the source • Districts cannot legally charge a fee for providing services to thepublic • E&SC Plan Reviews • Districts can charge to recover the cost of printing materials or for meeting room rental expense.

  5. How Can Districts Spend Money • Staff – permanent & Temporary • Regular Operating Expenses for Staff & Facilities • Surveys, Investigations & Research • Demonstrational Projects • Preventative & Control Measures • Financial Aid for Prevention & Control Measures • Construct, Obtain, Maintain, Operate & Improve Property • Develop Plans for Conservation, Control and Prevention

  6. On What Can Districts Not Spend Money • Georgia Constitution Gratuity Clause • Paragraph VI. Gratuities. (a) Except as otherwise provided in the Constitution , (1) the General Assembly shall not have the power to grant any donation or gratuity or to forgive any debt or obligation owing to the public, and (2) the General Assembly shall not grant or authorize extra compensation to any public officer, agent, or contractor after the service has been rendered or the contract entered into. • Stewardship

  7. On What Can Districts Not Spend Money • Flowers • Door Prizes • Non-Supervisors Meals • Non-Supervisors Technical Training • Purchasing food and alcohol

  8. GSWCC Financial Guidance • Treasurer Surety Bond • Meals for District Meetings • Written Contract for Equipment Operators • Proper use of equipment • Liability insurance • Indemnification • IRS Form 1099 • Payment only in the name of a district supervisor

  9. GSWCC Financial Guidance • Districts planning to pay per diem and mileage • Included in Annual Plan of Work • Receipts and Documentation • GSWCC paid per diem and mileage • District cannot pay also • Exception • GSWCC does not pay approved per diem amount

  10. How are Districts Accountable • Annual Work Plan • Work Plans should include financial and contract details • Annual Report of Cash Receipts and Disbursements • Review of Annual Report by GSWCC staff

  11. Review of 2011 District Annual Financial Reports • Accountability, transparency and comparability • No consistency in how revenue and expenditures are reported • Activities, type or combination • Standard uniform chart of accounts • Defines how to report revenue and expenditures • All districts report the same

  12. Review of 2011 District Annual Financial Reports • Cash Balances • Report all funds • Beginning and ending cash balances • Federal Funds by Awarding Agency & CFDA • Type of Revenue • Interest Income

  13. IRS Form 1099 • Payments of at least $600 for • Non-Employee Compensation, including district supervisors • Rents • Office • Equipment • Land • Payments to Attorneys • Prizes and Awards • Medical & Health Care Payments

  14. District Funds • Bank Account • No • Mutual funds • Stocks • Bonds • Derivatives • Any other securities

  15. OFFICE OF THE ATTORNEY GENERAL OF THE STATE OF GEORGIAOpinion 74-115 • State Agencies cannot obligate funds beyond the current fiscal year • Multi-Year Contracts for goods and services • Leases • One year contract with option to renew • Fiscal funding clause

  16. Section IV of the State ConstitutionState Debt • General Obligation Bonds • Authorized by General Assembly • Districts NOT authorized

  17. Questions?

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