Administrative Analyst Exam Flashcards

Review

1
Q

Garcetti Executive Directive

1. Great Streets Initiative

A

A working group is tasked with implementation of a plan to identify and develop “Great Streets” (e.g. Ventura Blvd) that activate the public realm, provide economic revitalization, and support great neighborhoods

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2
Q

Garcetti Executive Directive

2. Cybersecurity

A

a. Combat cyberthreats

b. Everyone should be involved in combatting cyberthreats including ITA, Departments, and employees

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3
Q

Garcetti Executive Directive

3. Open Data

A

“Open Data Portal” will be the central source where all departments will provide data in order to promote transparency and accountability – will make raw data publicly available

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4
Q

Garcetti Executive Directive

4. Intergovernmental Relations

A

a. New manual for intergovernmental Relations – Mayor represents City in intergovernmental relations and supervises City’s intergovernmental relations function
b. Mayor must approve all travel authority documents for department heads and commissioners
c. Departments must submit to Mayor’s office any requests for sponsorship of legislation. Mayor reviews and sends to Council
d. Support for legislation (Official legislative position) must be adopted by Council and concurrence by Mayor

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5
Q

Garcetti Executive Directive

5. Emergency Drought Response – Creating a Water Wise City

A

a. Achieve goals of reduction in per capita water use by 20% by 2017
b. Achieve goals of reduction in DWP purchase of imported potable water by 50% by 2024
c. Includes directions to departments on how to achieve those goals

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6
Q

Garcetti Executive Directive

6. Support for the Film Industry

A

Continue supporting film industry

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7
Q

Garcetti Executive Directive

7. Sustainable City pLAn

A

a. The pLAn should be used by departments as a tool in prioritization of programs, establishment of budget priorities, etc.
b. Goal is economically prosperous and environmentally sustainable LA

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8
Q

Garcetti Executive Directive

8. Clean Street Initiative

A

a. City to partner with residents, business, community orgs to create Clean Streets Corps
b. BOS is lead agency, and all outcomes to be reported to BPW

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9
Q

Villaraigosa Executive Directive

1. Ethics in Government

A

a. Mgmt level and Mayor staff must attend annual training

b. Disclosure forms to be filed by all City officials and employees

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10
Q

Villaraigosa Executive Directive 2.

A

Rush Hour Construction on City Streets

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11
Q

Villaraigosa Executive Directive

3. Executive Review and Approval of Departmental Requests for Regular and Semi-Proprietary Departments

A

Mayor approves

i. Contracts over $25,000 AND over 3 months
ii. Contracts not funded in budget
iii. Contracts that are grant-funded

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12
Q

Villaraigosa Executive Directive 4.

A

Executive Review and Approval of Departmental Requests for the Proprietary Departments

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13
Q

Villaraigosa Executive Directive 5.

A

Revenue Billing and Collection

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14
Q

Villaraigosa Executive Directive 6.

A

Selection of Executive Management (Assistant General Managers)

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15
Q

Villaraigosa Executive Directive

7. Governmental Ethics- Departmental Liaison, Training, and Compliance

A

a. Designate departmental liaison to Ethics Commission

b. Online ethics training required for those covered by Conflict of Interest Code

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16
Q

Villaraigosa Executive Directive

8. Zero Tolerance for Hazing of Fellow Employees

A

Departments must post zero tolerance notice, adopt procedures for investigation of hazing and initiate discipline as appropriate

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17
Q

Villaraigosa Executive Directive 9.

A

Litigation Risk Management

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18
Q

Villaraigosa Executive Directive 11.

A

2010 Census Complete Count Preparation

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19
Q

Villaraigosa Executive Directive

12. Policy Against Discrimination in Employment Based on Sexual Orientation, Gender Identity or Gender Expression

A

a. Department responsibilities
- Designate EEO Counselor
- Review non-discrimination policies and ensure it includes sexual orientation protection
b. Personnel
- Ensure all departments have complied with responsibilities outlined in executive directive

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20
Q

Villaraigosa Executive Directive 13.

A

Designation of City as -Hybrid Entity- and Compliance with HIPAA and
Health Information Technology for Economic and Clinical Health Act

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21
Q

Villaraigosa Executive Directive

14. Business Inclusion Program

A

a. Helps ensure all businesses, including small business have equal opportunity to do business with the City
b. BAVN must be used for:
- Advertising of contracts
- Documenting efforts of prime contractors to reach out to subcontractors
c. Establishes Small- and Disabled Veteran- Business Enterprise as targeted for participation (in addition to existing, MBE, etc)
d. Mayor sets departmental goals

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22
Q

Villaraigosa Executive Directive

15. Emergency Management

A

EMD is lead agency in directing and supervising City’s emergency management program

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23
Q

Villaraigosa Executive Directive

16. Disaster Service Workers

A

All City employees are Disaster Service Workers subject to disaster service activities

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24
Q

Villaraigosa Executive Directive 17.

A

Emergency Operations Center

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25
Q

Villaraigosa Executive Directive 18.

A

National Incident Management System

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26
Q

Villaraigosa Executive Directive 19.

A

Mayor’s Emergency Response Council

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27
Q

Villaraigosa Executive Directive 20.

A

Implementation of the 2010 Bicycle Plan

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28
Q

Villaraigosa Executive Directive 21.

A

Development Services Collaborative

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29
Q

Villaraigosa Executive Directive 22.

A

Downtown Event Center Planning

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30
Q

Villaraigosa Executive Directive 23.

A

Good Food Purchasing Policy

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31
Q

Villaraigosa Executive Directive 24.

A

Transit Corridors Cabinet

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32
Q

Villaraigosa Executive Directive 25.

A

City-wide Compliance with Federal and State Disability Laws

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33
Q

Villaraigosa Executive Directive 26.

A

Office of Contractor Relations

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34
Q

Allotment:

A

Division of appropriation into each of the City’s 12 allotment periods

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35
Q

Appropriation

A

A legal authorization to incur obligations and to make expenditures for specific purposes.

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36
Q

Budget

A

A plan of financial activity for a specified fiscal year indicating all planned revenues and appropriations for
the year. Estimate of proposed expenditures with the means of financing them.

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37
Q

Credit

A

Amount received and deposited to an appropriation as a reimbursement or refund of a disbursement

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38
Q

Disbursement

A

Payment of an obligation

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39
Q

Encumbrance

A

Reservation of funds to cover purchase orders, contracts, or other services which are chargeable to
an appropriation; Represents a contractual commitment; records obligations before goods are received or
services are rendered. (Note: prior year encumbrances cannot be increased after the end of the fiscal year.) An
unpaid obligation incurred for current or future services such as for professional service, materials, equipment,
and capital improvements.

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40
Q

Expenditure

A

Charge against an appropriation account. A payment made for cost of services rendered, materials,
equipment, and capital improvements.

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41
Q

Interdepartmental Sub-Order:

A

document requesting supplies for City stores or to obtain printing from City’s print shop

42
Q

Line Item

A

Stated amount of money authorized for expenditure within the approved budget

43
Q

Purchase Order

A

The legal document binding the City to pay for goods ordered when the vendor accepts and complies with all conditions

44
Q

Unencumbered Balance

A

Combined total of expenditures and encumbrances subtracted from available funds

45
Q

Airport, Harbor, DWP, LACERS, Fire and Police Pensions:

A

Their budgets are independent of the City’s General
Budget and it is included in Section 4 for information purposes only. The budget and supporting data are
available from the Departments.

46
Q

Assessed Valuation

A

The valuation set upon real estate and certain personal property in the City by the County Assessor as a basis for levying property taxes.

47
Q

Authorized Positions

A

Regular positions authorized in the budget to be employed during the fiscal year.

48
Q

Balance Available

A

Available cash balances at July 1 in special purpose funds that are projected to be unobligated from prior years which are available for appropriation in the budget. The calculations are shown for each fund in
Section 3 of the budget.

49
Q

Blue Book

A

Supplement to the budget that provides financial data and the detail and summary of departmental program changes from the prior budget. Personnel information including the “Detail of Positions and Salaries” is also detailed.

50
Q

Board of Commissioners

A

Commissioners are appointed by the Mayor, subject to confirmation by the City Council, to manage operations for certain City departments. Each Board consists of five or more members.

51
Q

Bond

A

A long-term IOU or promise to pay. It is a promise to repay a specific amount of money (the face amount of
the bond) on a particular date (the maturity date) with interest. Bond proceeds are primarily used to finance
capital projects.

52
Q

Budget Stabilization Fund

A

The Budget Stabilization Fund was created to prevent overspending during prosperous years and provide resources to help maintain service levels during years of slow revenue growth or declining revenue. Charter Amendment P established the Budget Stabilization Fund in the City Treasury. Requirements for transfers or expenditures from the Fund were established by ordinance.

53
Q

Budget Summary Book

A

Supplement to the budget which concisely highlights items in the budget such as the budget goals, financial overview, and the departmental overview of its mission, goals and budget considerations.

54
Q

Bureau

A

A major division of the Department of Public Works responsible for certain tasks of the department such as
construction and maintenance of public buildings, streets, bridges, sewers, storm drains, and related
improvements. Each bureau is treated as a separate entity in the budget.

55
Q

Capital Finance Administration Fund

A

A fund established to consolidate lease payments and related costs for all General Fund projects and debt.

56
Q

Capital Improvement Expenditure Program

A

Expenditures for the acquisition, construction, expansion, or rehabilitation of the City’s physical plant (such as streets, sewers, and storm drains) and facilities (such as fire and police stations, libraries, and shops). Includes municipal facilities capital projects and physical plant capital projects – both must have useful life of over 10 years

57
Q

Certificate of Participation

A

A certificate of participation (which looks very much like a bond) represents a pro-rata share in the pledged revenue stream made by a public agency pursuant to a lease financing (or an installment purchase agreement), subject to appropriation.

58
Q

Comprehensive Annual Financial Report

A

The report is the annual publication of the City’s financial condition at conclusion of the fiscal year. The report is prepared to conform to Generally Accepted Accounting Principles (GAAP) for governmental units and presentation of the financial data in conformity with the Adopted Budget.

59
Q

Debt Policy

A

The City adopted a formal debt policy in August 1998 and revised it in April 2005. The debt policy
establishes guidelines for the structure and management of the City’s debt obligations. These guidelines include target and ceiling levels for certain debt ratios to be used for planning purposes as shown in the City Debt Policy Statement Schedule in Section 3 of the budget.

60
Q

Debt Service

A

The cost of paying principal and interest on borrowed money according to a predetermined payment
schedule.

61
Q

Department

A

A major administrative division of the City that indicates overall management responsibility for an operation or a group of related operations within a functional area. The responsibilities are indicated under the heading of its budget. A department often has more than one budgetary program and may have more than one source of funds.

62
Q

Fee

A

A charge to the party who only benefits directly from the City’s service, such as individual building permit fees.

63
Q

Financial Policies

A

The City adopted a formal set of financial policies to govern several areas of City financial management. The adopted financial policies include the following: Fiscal Policies, Fee Waiver Policy, Capital Improvement Program Funding Policy, Pension and Retirement Funding Policy, Reserve Fund Policy, Debt Management Policy, and General Fund Encumbrance Policy.

64
Q

Fiscal Year

A

The time period for the City budget which begins on July 1 of a calendar year and ends on June 30 of
the following year.

65
Q

Function

A

A group of related budgetary programs across organizational (departmental) boundaries and aimed at
accomplishing a broad goal or major service.

66
Q

Fund

A

A fiscal entity with revenues and expenditures that are segregated for the purpose of carrying out a specific
purpose or activity.

67
Q

General Fund

A

The fund for deposit of general receipts which are not restricted, such as property, sales and business taxes, and various fees. The General Fund also functions as a set of subfunds (primarily by departments) to track appropriations and expenditures.

68
Q

General Obligation (G.O.) Bond

A

This type of bond is backed by the full faith, credit, and taxing power of the City, and is paid from an ad valorem levy on property.

69
Q

General Obligation Bond Debt Service

A

The City is permitted to levy for the debt service requirement of general obligation bonds that qualify under Proposition 13 and related amendments.

70
Q

Grant

A

A contribution by a government or other organization to support a particular function.

71
Q

Modified Cash Budget

A

The basis of the general budget recognizing revenues upon receipt and appropriating planned expenditures and obligations for the fiscal year. Revenue is recognized when cash is received, regardless of when it is earned, whereas the appropriation is made for the planned operations during the concerned fiscal year.

72
Q

Municipal Improvement Corporation of Los Angeles (MICLA)

A

A finance corporation established for the purpose
of lease or “lease purchase” arrangements to finance real property, capital equipment acquisition or capital
improvements through lease revenue bonds or certificates of participation. Requests for MICLA must have useful life over 6 years.

73
Q

Program

A

A group of related budgetary activities performed by a department to accomplish a function for which the
City is responsible.

74
Q

Property Tax (Ad Valorem)

A

There are two distinct types of property tax levies authorized by State legislation, as follows: One Percent and General Obligation Bond Debt Service. The County administers the levies as assessor and tax collector.

75
Q

Property Tax - One Percent

A

In essence, properties are valued and assessed at one percent of the market value except for certain adjustments. The City is entitled to its pro rata share of the County collection under a formula which was developed in 1978 after the major change to the tax structure under Proposition 13.

76
Q

Proposition 13

A
State Proposition 13 limits the amount of ad valorem taxes on real property to one percent of full
cash value (County Assessor’s valuation of real property as shown on the 1975-76 tax bill under full cash value,
or thereafter) as determined by the County Assessor, except the additional ad valorem on bonded indebtedness for acquisition or improvement of real property which has been approved on or after July 1, 1978 by two-thirds of the voters on such indebtedness.
77
Q

Regular Position Authority

A

A position funded in the budget and approved for filling by ordinance. The need for this position is permanent and are funded in whole or in part in the annual budget.

78
Q

Related Cost

A

A cost necessary for the functioning of a City department as a whole that is budgeted outside that
department. Such costs include pensions, various health insurance, utilities, pool vehicles, and custodial services.

79
Q

Reserve Fund

A

The fund in which general unrestricted cash is set aside outside the budget for unforeseen expenditures and emergencies. The funds can be transferred into the budget for such purposes. Unallocated general revenue and unencumbered General Fund appropriations to departments at the close of the fiscal year are transferred into this fund. The Reserve Fund is comprised of two accounts - a Contingency Reserve Account and an Emergency Reserve Account. The Contingency Reserve Account is available to cover unexpected expenditures and/or General Fund revenue shortfalls upon authorization by the City Council. The Emergency Reserve Account, which is set at a minimum of 2.75 percent of the General Fund revenues, may not be utilized for funding unless the Mayor and City Council determine that there is an urgent economic necessity and conclude that no other viable sources of funds are available.

80
Q

Reserve Fund Policy

A

The City adopted a Reserve Fund policy in 1998 which requires the City to maintain a Reserve Fund (unreserved and undesignated) equivalent to two percent of General Fund revenues. In April 2005, the Policy was revised to increase the Reserve Fund balance to five percent of General Fund revenues over a period of several years. This policy change was recently strengthened through the adoption of Charter Amendment P in the City’s March 8, 2011 municipal election. Charter Amendment P established the Reserve Fund’s Emergency and Contingency Reserve as Charter accounts and set a minimum balance for the Emergency Reserve account of 2.75 percent of General Fund receipts. Furthermore, this amendment set an “urgent economic necessity” threshold for when the Emergency Reserve can be spent which requires the approval of at least two-thirds of the City Council and the Mayor.

81
Q

Resolution Position Authority

A

A position funded in the budget and approved for filling by a Council resolution. The need for the position is expected to be temporary and limited-term. These positions may be funded in whole or in part in the annual budget and are generally associated with a limited duration project or funding.

82
Q

Revenue

A

Cash or credits the City receives during the fiscal year as income to finance general or restricted operations. They include items such as taxes, fees from specific services, interest earnings, and grants from the
State or Federal governments.

83
Q

Revenue Bond

A

This type of bond is backed only by the revenues from a specific enterprise or revenue stream, such as sewer revenues.

84
Q

Revenue Outlook Book

A

Supplement to the budget which lists sources of General Fund revenue, includes graphs and pertinent financial data, and detail of departmental receipts by class and source for each operating department.

85
Q

Source of Funds

A

The section in the budget of each department or fund indicating how it is being financed whether from the General Fund or special purpose funds.

86
Q

Special Purpose Funds

A

Funds that account for proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. The budget schedules for these funds are included in Section 3 which lists the expenditure restrictions, revenue available, appropriations, and expenditures for three fiscal years.

87
Q

Substitute Position Authority

A

A position not funded in the budget and approved for filling by a Council action. Positions are temporary, usually a year or less, and must be funded through departmental savings. Substitute positions are not intended to allow for significant changes to the existing work program or budgetary authority.

88
Q

Surety Bond

A

An insurance policy obtained by the City to ensure that City bondholders are repaid. The surety replaces existing reserve funds on several outstanding Municipal Improvement Corporation of Los Angeles (MICLA) and Convention Center issuances.

89
Q

Taxes

A

Compulsory charges levied by a government to finance services performed for the common benefit of people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments.

90
Q

Unappropriated Balance

A

A budgetary reserve in the budget to meet contingencies and emergencies as they may
arise during the fiscal year.

91
Q

Direct Cost:

A

The cost of salaries, expense and equipment for authorized positions to perform specific work
assignments. Funding for this cost is provided in the annual budget of each department.

92
Q

Indirect Cost:

A

The additional costs of human resources benefits, facilities, communications, and liability claims for
authorized positions to perform specific work assignments. Funding for this cost is provided in the annual budget of those departments that provide/coordinate the service.

93
Q

Obligatory Changes

A

Changes to a program/activity which are required to maintain the current level of effort; also includes legally mandated changes.

94
Q

Unrestricted Revenues

A

General Fund revenues may be used for any general city expenditure. However, certain General Fund receipts resulting from fees imposed on various city services are considered “restricted” in the sense that the moneys collected are used to offset the cost of the service provided.

95
Q

Liability Claims Fund

A

An annual sum is appropriated to this Fund for the payment or settlement of any monetary claims or legal action brought by or against the City of Los Angeles, or any officer or employee for which the City may be ultimately liable. Los Angeles Administrative Code Section 5.173 authorizes the City Attorney to settle claims and pay judgments against the City in an amount not to exceed $50,000 and an additional $50,000, not to exceed $100,000, subject to the approval of the Claims Board. Payments of settlements or claims over $100,000 must be approved by the Council with the concurrence of the Mayor.

96
Q

FINANCIAL FORECAST REPORT

A

The Controller’s office collects revenue projections from City departments and meet with local economists and
review recent economic reports to prepare forecasts of revenues for the fiscal year. The reports the annual debt
service requirements and a General Fund cash flow borrowing estimate and recommendations for maintaining a healthy budget, report is submitted in compliance with Section 311c of the Los Angeles City Charter.

97
Q

ROI

A

Return on Investment

98
Q

Caveats to revenue projections:

A
  1. Estimates are based on information available through December;
  2. Lag time between the economy and certain City revenues, County has not provided an updated preliminary estimate of growth in assessed property valuation and business tax receipts until March; budget and policy decisions for the fiscal year.
99
Q

In January of each year

A

All City departments each prepare a revenue estimate for the current and next fiscal year for all departmental receipts and any general city receipts collected or received by the department.

100
Q

Timing is an issue

A

Economic forecasts are based on the calendar year (Jan 1 through Dec 31). Certain City receipts are based on the fiscal year (July 1 through June 30).

101
Q

Sales Tax receipts

A

Lag behind the actual economic quarter upon which they are based. For example, third quarter calendar year (July-Sept) economic activity for sales taxes generate receipts to the City in the second quarter (Oct-Dec) of the fiscal year.