Fiscal Experts
Abatement - A reduction of expenditures, refund, to a program, i.e., a negative input.

Adjustment Claims - An adjustment to an original claim filed within nine (9) months of the original quarter.

Aid - See cash aid/cash grant.

All County Information Notice (ACIN) - Disseminates statewide information and does not need to be
retained for future reference.

All County Letter (ACL) - Provides specific direction on matters requiring statewide compliance, i.e.,
implementation of court orders, changes or additions to department policy, and new reporting requirements.
Also, provides instructions or information requiring response or action by all counties.

Allocable, Allocate, Allocation - Spreading a cost among programs on an equitable basis; to spread the
cost among programs; and, the equitable basis methodology for spreading costs to benefiting programs.

Assistance - A cash grant payment to a recipient (public assistance). Also, under TANF, Welfare to Work,
refers to the unemployed public assistance client.

California County Welfare Department (CWD) Cost Allocation Plan (CAP) - A state developed, federally
approved written description of the methodology that will be used to allocate costs to the appropriate
benefiting level in the administration of public assistance programs administered by the County Welfare

California Department of Health Services (CDHS) - Cognizant State agency for Medi-Cal programs.

California Department of Social Services (CDSS) - Cognizant State agency for the administration of
public assistance programs.

California Work Opportunity and Responsibility to Kids (CalWORKs) - Program that replaced Aid to
Families with Dependent Children (AFDC) under federal welfare reform. Provides cash assistance and
services to California’s needy families.

Case Counts - Counts of active cases used to allocate costs between programs.

Caseload - The number of clients in a program.

Caseworkers - The County Agency staff that work directly with the client including their first line supervisor.

Cash Grant/Aid - The funds a public assistance client receives for daily living expenses.

Child Care - Child care assistance for needy families.

Child Welfare Services/Case Management System (CWS/CMS) - A statewide, state administered EDP
case management system dedicated to the Child Welfare Services programs.

Claim Auditor - The State staff person who performs a desk audit of the CEC. Client - A resident of the
County who receives services that are provided by the County Agency.

Code of Federal Regulations (CFR) - General rules and regulations for the administration of federal funds.

Compensating Time Off (CTO) - Time taken in lieu of salary.

Continuous Time Study - The daily recording of time spent on a job activity during each month of the
report quarter.

Contract - A mutually binding legal relationship obligating the seller to furnish the supplies or services and
the buyer to pay for them.

Cost Pools - The type of expenditure reported to the function or program level, i.e., salary and benefits.

County Agency - See County Welfare Department definition.

County Allocations Unit (formerly CFAB) - The CDSS organization that prepares and transmits program
allocation information to the County Agencies for the operation of programs.

County Cost Allocation Plan (CCAP) - A yearly county central service plan, approved by the State
Controller’s Office, that includes all central service costs that will be claimed, allocated or direct billed, under
federal awards.

County Expense Claim (CEC) - An automated quarterly reporting document for County Agencies to enter
program expenditures for reimbursement of federal and state shares.

County Expense Claim Manual Workgroup - This workgroup reports to the CEC Users subcommittee.
The workgroup is responsible for writing and updating the CEC Manual.

County Expense Claim Users (CEC Users) - This is a subcommittee of FAADS. This committee maintains
and updates information related to the CEC.

County Fiscal Letter (CFL) - A letter that transmits quarterly, or on an as needed basis, instructions for
County Agency staff on time studying activities and claiming of expenditures for reimbursement and
allocation of federal and State program funds to County Agencies.

County Welfare Department (CWD) - The cognizant agency to administer public assistance programs in
California, supervised by the California Department of Social Services. Could also be known as Health and
Human Services Agency, Human Services Department, Social Services, or Public Social Services.

County Welfare Director’s Association (CWDA) - Consists of the directors from the human services or
social services agencies from each of the 58 counties, who collaborate as a single body to promote the goals
of human services programs throughout the state.

County Share - The percent of cost reimbursement a county will contribute for the provision of programs
they operate.

Developmental Projects - Represents the development of a new Electronic Data Processing System that
benefits the delivery of program activities.

Direct Billed - CCAP “billed central services” means central services that are billed to benefiting agencies
and/or programs on an individual fee-for-service or similar basis. Non-CCAP administrative services
performed for the County Agency under some type of agreement, i.e., Memorandum of Understanding (MOU).

Direct Charge -Overhead costs of the County Agency that can be identified to a function or program level
as opposed to generic.

Direct Cost - A service delivery cost that can be identified specifically with a particular final cost objective.

Direct Deposit - An aid payment directly deposited to a bank account for the recipient. No warrant issued.

Direct Service Delivery - Time spent by support staff providing a service directly to a recipient, i.e.,
transportation to appointments, etc. Caseworkers do not use this identifier.

Direct-to-Function - For use by support staff who only support one function.

Direct-to-Program - For use by support staff who can identify their activities directly to the program level.

Electronic Benefit Transfer (EBT) - An ATM system for recipients to access their eligible benefits.
Developed for Food Stamps but cash assistance programs can be added.

Electronic Data Processing (EDP) - A computer/system used by the County Agency to process and track
recipients, expenditures and/or daily work. Can be specific to a program or generic.

Extraneous - A cost that is not a part of federal and State funded programs and/or cannot be allocated
through the CEC. This cost must be reported by the County Agency as an expenditure of their department.

Federal - The departments within the United States of America’s government that provide grants for public
assistance programs.

Federal Fiscal Year (FFY) - A 12 month period which begins on October 1 and ends on September 30.

Federal Funds - The dollars allocated to a state for the administration of public assistance programs that
must be matched by state and/or county funds.

Federal Share - The percent of cost reimbursement the federal government will contribute for the provision
of public assistance programs.

Financial Analysis and Data Systems (FAADS) - County agency fiscal staff analyze technical aspects of
human services program funding, allocations, and cost allocation methodologies in conjunction with State
oversight agency fiscal staff, and develop policy recommendations as directed by the CWDA Fiscal

Fiscal Committee - Consists of senior financial officers from the county agencies to identify, analyze, and
develop recommendations regarding the financial policies of human services programs for the Board of

Fiscal Policy Bureau (FPB) - The CDSS organization that prepares and transmits time study and claiming
instructions to the County Agencies for the operation of program administration and services.

Fiscal Year - See State Fiscal Year definition.

Foster Care - The placement of a child removed from their home based on an
investigation of abuse, neglect or exploitation.

FoxPro - An automated database system, template, for the County Expense Claim.

Fraud - A dishonest act by a recipient with the intent to defraud.

Fraud Investigator - A County Agency or District Attorney staff who is a licensed peace officer who
investigates suspected fraud activities.

Function - One of the major roles performed by the County Agencies. All programs relate to a function.

Funding Ratios - Relates to the percent of cost reimbursement that each entity (federal, State, or county)
will contribute toward expenditures for programs. (See county, federal, or State share.)

Generic - Refers to costs that are general administrative in nature, have department-wide benefit, or costs
that cannot be reasonably identified as benefiting a specific program or group of programs.

Generic Casework - Refers to casework staff that spend some of their time on generic administrative duties
or attend some type of generic meeting, not program specific.

Health Funds - Refers to Title XIX, Medi-Cal funds. Cognizant agency is the California Department of Health

Health and Human Services Data Center (HHSDC) - The State organization that manages State level
EDP projects for CDSS and approves the purchase of EDP equipment for County Agency’s.

Health Related - Refers to activities for CDSS programs that are funded with Title XIX Health funds.

Indirect Cost Rate (ICR) - A ratio to calculate overhead cost for specific activities that cannot be calculated
through the CEC.

Indirect Cost Rate Proposal (ICRP) - A request for approval of a methodology that calculates an indirect
cost rate.

Interim Statewide Automated Welfare System (ISAWS) - One of the four county consortia welfare
systems within the Statewide Automated Welfare System Project.

Maintenance and Operations (M&O) - Activities/costs for an EDP system to keep the system operational, i.
e., purchase software, printers, new PC’s, etc.

Maintenance of Effort (MOE) - A specific dollar amount the State and/or counties must spend as a match
to receive federal and/or State funds.

Manual of Policy and Procedures (MPP) - The State regulations that governs public assistance
programs. Division 25 is the Financial Management and Control section.

Medi-Cal - Health related funds distributed through the Department of Health

Memorandum of Understanding (MOU) - A short, written statement outlining
the terms of an agreement, transaction or contract.

Non-Assistance - Refers to the eligible client population who is employed and
receives some services.

Non-Assistance Food Stamps (NAFS) - Population served receives food
stamps only.

Non-CCAP - Administrative costs that are not part of the central support
services of the county.

Nonfederal - Refers to an activity or population served that is not eligible for
federal financial participation.

Non-welfare - Programs administered by a County Agency where funds are
provided from another source, i.e., veteran’s affairs.

Office of Management and Budgets (OMB) - The federal organization that
issues OMB Circulars which establishes principles and standards to provide a
uniform approach for determining costs and to promote effective program
delivery, efficiency, and better relationships between governmental units and the
federal government. The principles are for determining allowable costs only.

On-the Job Training (OJT) - A training activity where a recipient learns the work process while employed.

Operating Costs - The overhead expenditures of the County Agency, the cost
of doing business.

Original Quarter - The CEC counties file within 30 days of the end of a quarter.

Other County Only Program (OCOP) - Refers to programs administered by a
County Agency that are funded with county only funds, i.e., General Relief.

Overmatch - A County Agency receives an allocation of federal and/or state
funds to administer a program and expends more than they are allocated.

Participant - See Client definition.

Performance Incentive - A financial incentive earned by counties for assisting
recipients in finding and retaining work.

Person Count - Counts of active people in a case that are used to allocate costs between programs.

Program Identifier Number (PIN) - A six-digit number that determines the
program, program component, and the type of expense to which the cost is
directly identified.

Programs - Contained within the functions and are the activities/services used
to assist clients.

Public Agencies - A Federal, State, or County government entity.

Public Assistance - A means to assist needy families with a cash grant and/or

Public Assistance Food Stamps (PAFS) - Clients served who receive food
stamps and cash grant assistance.

Public Authority - An organization, separate and apart from the County
Agency, that works with the providers of services for the In-Home Supportive
Services program.

Purchase of Service (POS) - Refers to the County Agency obtaining specific
services from either another county department or the private sector in the
administration of programs.

Random Moment Time Study - The caseworker time recorded for an activity
being performed at a given point in time.

Reallocation - A process usually implemented at the close-out of a fiscal year
for those program allocations that have unspent funds. Unspent funds may be
reallocated to counties that are in an overmatch situation.

Request for Proposals (RFP) - A description, in document form, of a specific
problem or need to which a vendor describes an approach to a solution or
solutions. Also contains other contract requirements.

Salary Pool - The way of collecting the salary and benefits of specific groups of

Shift - A movement in the CEC and/or ledgers that shifts expenditures captured
in a specific program to a connected program funded in a different manner.
Example: A shift occurs to expenditures recorded to program code 148 to
capture a non-federally eligible share of cost.

Space - The building/facility used by the County Agency to house staff in the
operation of the programs.

Staff Development - A training program for County Agency staff.

State Controller’s Office - The State agency who issues payments and is the
cognizant agency, for the federal government, of the 58 County Cost Allocation

State Fiscal Year (SFY) - A 12 month period which begins in July and ends in

Statewide Automated Child Welfare Information System (SACWIS) - Refer
to Child Welfare Services/Case Management System.

Statewide Automated Welfare System (SAWS) - The automation of county
welfare business processes that includes four county consortia welfare systems
and a state level database to track time on aid.

State of California Automated Template (SOCAT) - Refer to Foxpro.

State Use Only Code (SUO) - A program code generated by the state that
performs a shift occurring on the CEC, i.e., from fed to state, for allocation
control, or used at year-end close out.

State Welfare Funds - Refers to the State share of cost reimbursement for
public assistance programs.

Support Staff - Staff who performs generic or direct-to-program activities, e.g.,
personnel, administration, or direct support of the caseworker.

Support Staff Time Reporting Plan (SSTRP) - A plan that details the benefiting level (generic, function, or
program) of the salaries and benefits of support staff, non- casework carrying employees.

Temporary Assistance to Needy Families (TANF) - The federal government
program that provides assistance and work opportunity for needy families by
granting states the federal funds and wide flexibility to develop and implement
their own public assistance programs. Replaced the Aid to Families With
Dependent Children program.

Time Certify - The reporting of total time worked for the month, when work
activities benefit only one level (generic, function, or a single program).

Time Study - Refers to County Agency staff accounting for their work activities
daily during a specified period of time.

Time Study Hours - Refers to the total time study hours of the County Agency
caseworker that are used as the basis for distribution of costs through the CEC.

Transportation - This identifier pertains to transporting the County Agency
clients to various types of appointments.

Travel - This identifier pertains to the County Agency staff as they travel in the
performance of their job duties or attend off site training.

Type of Expense (TOE) - An activity or service provided, generally, directly to a
recipient represented by a two-digit number used in conjunction with a program

Welfare & Institution Code (W&IC) - State regulations that governs
organizations that administer programs for various State departments and use
State General Fund dollars.

Welfare-To-Work (WTW) - The federal program administered by Employment
Development Department, Private Industry Councils, which requires a mandated
State match to the federal funds.

Welfare-to-Work (WtW) - Employment services under CalWORKs, the State
TANF program.