This session provided a high-level overview on how the “Super Circular” and Statewide Cost Allocation Plan affects California Department of Social Services claiming, how time studies drive the allocation of costs to various funding sources, why salary costs charged to your program do not always represent the salary of your actual employee, how vacation time affects your level of funding and how overhead costs are allocated to programs.

Fiscal Essentials 102

• Terrie Concellos, Deputy Director, Santa Barbara County Department of Social Services
• Robert Manchia, Chief Financial Officer, San Mateo County Human Services Agency