Compendium of Budget Information for the 2010 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 one 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. This ISF is scheduled to be closed at the end of FY 2010.

Data Processing was 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. The Data Processsing ISF was closed at the end of FY 2008 and only entries necessary to close the fund were processed during FY 2009.

Statutory Authority

The departmental internal service funds are not listed specifically in statute. However, UCA 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 fund is funded by dedicated credits from other agencies within the department.

For analysis of current budget requests and discussion of issues related to budgets covered by this subcommittee click here.

Sources of Finance	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Dedicated Credits - Intragvt Rev	$4,357,008	$4,502,852	$5,156,500	$1,392,943	$1,435,000
Total	$4,357,008	$4,502,852	$5,156,500	$1,392,943	$1,435,000

Programs:	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
ISF - DHS General Services	$1,396,310	$1,417,127	$1,425,200	$1,392,943	$1,435,000
ISF - DHS Data Processing	$2,960,698	$3,085,725	$3,731,300	$0	$0
Total	$4,357,008	$4,502,852	$5,156,500	$1,392,943	$1,435,000

Categories of Expenditure	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Personnel Services	$2,606,677	$29,000	$36,100	$37,310	$37,100
In-state Travel	$3,554	$0	$0	$0	$0
Current Expense	$1,437,721	$1,400,451	$1,333,600	$1,368,532	$1,425,000
DP Current Expense	$119,662	$3,080,957	$3,798,900	$5,916	$17,000
Other Charges/Pass Thru	$10,489	$0	$0	$0	$0
Depreciation	$2,197	$1,919	$1,900	$0	$0
Total	$4,180,300	$4,512,327	$5,170,500	$1,411,758	$1,479,100

Other Indicators	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Budgeted FTE	34.0	1.0	1.0	1.0	1.0
Retained Earnings	$333,867	$321,952	$307,934	$133,101	$42,393
Vehicles	1	1	1	1	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.

This ISF is scheduled to be eliminated at the end of FY 2010. At that time, the ISF will discontinue charging rent and other expenses to the divisions through this ISF as a result of moving into the department's new building.

Funding Detail

Sources of Finance	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Dedicated Credits - Intragvt Rev	$1,396,310	$1,417,127	$1,425,200	$1,392,943	$1,435,000
Total	$1,396,310	$1,417,127	$1,425,200	$1,392,943	$1,435,000

Categories of Expenditure	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Personnel Services	$31,947	$34,066	$36,100	$37,310	$37,100
Current Expense	$1,363,774	$1,337,377	$1,302,600	$1,368,532	$1,425,000
DP Current Expense	$2,337	$55,159	$5,400	$5,916	$17,000
Depreciation	$269	$0	$0	$0	$0
Total	$1,398,327	$1,426,602	$1,344,100	$1,411,758	$1,479,100

Other Indicators	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Budgeted FTE	1.0	1.0	1.0	1.0	1.0
Retained Earnings	$82,765	$70,851	$151,916	$133,101	$60,674
Vehicles	1	1	1	1	1

Subcommittee Table of Contents

Program: ISF - DHS Data Processing

Function

The department's Data Processing Internal Service Fund no longer functions as an ISF. It was closed at the end of FY 2008.

Funding Detail

Sources of Finance	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Dedicated Credits - Intragvt Rev	$2,960,698	$3,085,725	$3,731,300	$0	$0
Total	$2,960,698	$3,085,725	$3,731,300	$0	$0

Categories of Expenditure	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Personnel Services	$2,574,730	($5,066)	$0	$0	$0
In-state Travel	$3,554	$0	$0	$0	$0
Current Expense	$73,947	$63,074	$31,000	$0	$0
DP Current Expense	$117,325	$3,025,798	$3,793,500	$0	$0
Other Charges/Pass Thru	$10,489	$0	$0	$0	$0
Depreciation	$1,928	$1,919	$1,900	$0	$0
Total	$2,781,973	$3,085,725	$3,826,400	$0	$0

Other Indicators	2006 Actual	2007 Actual	2008 Actual	2009 Actual	2010 Approp
Budgeted FTE	33.0	0.0	0.0	0.0	0.0
Retained Earnings	$251,102	$251,101	$156,018	$0	($18,281)

Subcommittee Table of Contents