Compendium of Budget Information for the 2009 General Session

Health & Human Services
Appropriations Subcommittee

Group: Health & Human Services - Department of Human Services

Line Item: ISF - DHS Internal Service Funds

Function

The Department of Human Services operates two internal service funds (ISF) that provide services to the department.

General Services collects funds from the divisions for building maintenance and rent for the department's main office in Salt Lake City.

Data Processing is an account used to distribute cost for programming services. With the passage of House Bill 109, Information Technology Governance Amendments (2005 General Session), data processing was consolidated into the Department of Technology Services including the transfer of 33 full time equivalent (FTE) employees from this internal service fund.

Statutory Authority

The departmental internal service funds are not listed specifically in statute. However, UCS 63J-1-306 places the following legislative controls on the operation of internal service funds:

All internal service fund budgets must be approved by the Legislature.
The number of full time permanent positions must be approved for each internal service fund.
The Legislature must approve all capital acquisitions made by an internal service fund.
No capital assets can be transferred to an internal service fund without Legislative approval.
Rate structures must be approved by the Legislature.
Working capital must be acquired in the following order: first from operating revenues, second from long-term debt, and lastly from appropriation.
Borrowing from the General Fund (long term debt) is allowed as long as "the debt is repaid over the useful life of the asset and borrowing does not exceed 90 percent of the net value of the capital assets."

Funding Detail

The department's internal service funds are funded by dedicated credits from other agencies within the department.

Sources of Finance	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Dedicated Credits - Intragvt Rev	$3,960,275	$4,357,008	$4,502,852	$5,156,500	$4,889,628
Total	$3,960,275	$4,357,008	$4,502,852	$5,156,500	$4,889,628

Programs:	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
ISF - DHS General Services	$1,351,773	$1,396,310	$1,417,127	$1,425,200	$1,440,000
ISF - DHS Data Processing	$2,608,502	$2,960,698	$3,085,725	$3,731,300	$3,449,628
Total	$3,960,275	$4,357,008	$4,502,852	$5,156,500	$4,889,628

Categories of Expenditure	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Personal Services	$2,428,563	$2,606,677	$29,000	$36,100	$62,900
In-State Travel	$6,593	$3,554	$0	$0	$6,600
Current Expense	$1,354,906	$1,437,721	$1,400,451	$1,333,600	$1,435,000
DP Current Expense	$144,019	$119,662	$3,080,957	$3,798,900	$3,515,000
Other Charges/Pass Thru	$10,936	$10,489	$0	$0	$10,500
Depreciation	$2,988	$2,197	$1,919	$1,900	$1,919
Total	$3,948,005	$4,180,300	$4,512,327	$5,170,500	$5,031,919

Other Indicators	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Budgeted FTE	29.8	34.0	1.0	1.0	1.0
Retained Earnings	$154,719	$333,867	$321,952	$0	$75,524
Vehicles	1	1	1	0	1

Subcommittee Table of Contents

Program: ISF - DHS General Services

Function

The Division of Facilities, Construction and Management (DFCM) provides operation and maintenance services for the Human Services administration building in Salt Lake City for a charge based on a per square foot rate. The General Services ISF collects funds from the department's divisions occupying that building according to their share of space occupied. The rate of $13.44 per square foot has remained the same for the past ten years.

Funding Detail

Sources of Finance	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Dedicated Credits - Intragvt Rev	$1,351,773	$1,396,310	$1,417,127	$1,425,200	$1,440,000
Total	$1,351,773	$1,396,310	$1,417,127	$1,425,200	$1,440,000

Categories of Expenditure	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Personal Services	$30,899	$31,947	$34,066	$36,100	$62,900
Current Expense	$1,284,625	$1,363,774	$1,337,377	$1,302,600	$1,360,000
DP Current Expense	$3,265	$2,337	$55,159	$5,400	$15,000
Depreciation	$1,078	$269	$0	$0	$0
Total	$1,319,867	$1,398,327	$1,426,602	$1,344,100	$1,437,900

Other Indicators	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Budgeted FTE	1.0	1.0	1.0	1.0	1.0
Retained Earnings	$82,343	$82,765	$70,851	$0	$63,951
Vehicles	1	1	1	0	1

Subcommittee Table of Contents

Program: ISF - DHS Data Processing

Function

The department's Data Processing Internal Service Fund provides accounting for new applications development and programming services. With passage of House Bill 109, Information Technology Governance Amendments (2005 General Session), data processing functions were consolidated into the Department of Technology Services including the transfer of 33 FTE. A portion of the funding was left in this program to cover DTS' service rate charges.

Funding Detail

Sources of Finance	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Dedicated Credits - Intragvt Rev	$2,608,502	$2,960,698	$3,085,725	$3,731,300	$3,449,628
Total	$2,608,502	$2,960,698	$3,085,725	$3,731,300	$3,449,628

Categories of Expenditure	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Personal Services	$2,397,664	$2,574,730	($5,066)	$0	$0
In-State Travel	$6,593	$3,554	$0	$0	$6,600
Current Expense	$70,281	$73,947	$63,074	$31,000	$75,000
DP Current Expense	$140,754	$117,325	$3,025,798	$3,793,500	$3,500,000
Other Charges/Pass Thru	$10,936	$10,489	$0	$0	$10,500
Depreciation	$1,910	$1,928	$1,919	$1,900	$1,919
Total	$2,628,138	$2,781,973	$3,085,725	$3,826,400	$3,594,019

Other Indicators	2005 Actual	2006 Actual	2007 Actual	2008 Actual	2009 Approp
Budgeted FTE	28.8	33.0	0.0	0.0	0.0
Retained Earnings	$72,376	$251,102	$251,101	$0	$11,573

Subcommittee Table of Contents