Notes from the May 23rd meeting

[jagthedrummer]

Here's a rough diagram showing how all of the money flows through the budget. It's a giant two headed tree with income sources on the left, the "fund" (General Fund or Non Discretionary) in the middle, and the expenses on the right.

The red box on the left shows everything that we'd want to include in a "Revenue Sources" zoomable chart. The red box on the right shows everything that we'd want to include in an "Expenses" zoomable chart. The dotted red box in the middle shows the bits that should be included in the "flowable" diagram.

[cahiller]

My notes:

Expense tree map needs to sum the matching tuples. Examples:

• The "Police" Agency ID 420 should show the total expense for Police at the Agency level.
• The "Drainage Improvements" Program ID 3305302 should show the sum of Drainage Improvements at the Program Level.
• Because we are ignoring the Fund level, we are able to sum the two previous examples

Identify which expense agencies are operating and which ones are non-operating. I'll supply that info.

Get new Revenue data from Doug that includes Revenue Category level (see Jeremy's picture)

[cahiller]

CODEOKCREVBUDFY17.xlsx

Revenue categories spreadsheet is attached. I believe we can create Jeremy's picture above

[thirdcreed]

Anyone on this? I could make a working version in the sandbox, don't want to step on toes though.

[thirdcreed]

How do we handle things like Administrative Charges? Things that are both a revenue and an expense. They're an expense of the non-discretionary fund, and a revenue of the general.

There are several others such as internal revenue charges. Should I omit these, as they are de facto transfers, or should I include them and make a note? Should we have a more complex diagram, that can include circular flow?

[thirdcreed]

What about carryover revenue from the previous years non-operating budgets? That's apparently the main source of MAPS yearly budget atm.

I don't want to get into the weeds here, more than anything I just want to understand what part of the budget we are aiming to represent, and what part we aren't.

[thirdcreed]

I have no doubt, that I am completely misunderstanding some of this. This is the paragraph I was reading:

Administrative Charges are assessed to other City funds and entities for the administrative services
provided by the General Fund, such as accounting, personnel, payroll, audit, and other functions
provided by General Fund departments. The payments made by entities such as the Airports, Water/
Wastewater Utilities, the Golf System, and the Zoo are expected to total $18.2 million or 4.3% of the
General Fund Budget.

[thirdcreed]

Looks like http://openbudgetoakland.org/2015-17-adopted-budget-flow.html represents these under headings like "Interfund Transfer", and "Transfers from fund balance". They don't have a corresponding expense "Interfund Transfer", which is a little confusing, but if we could quantify that, then we could simply put those heading on either side of the funds.

[thirdcreed]

I'll leave that all up for prosperity, but for anyone following along, I figured out that some of what I said above makes no sense. Accounts Charged is only confusing when it charges a fund, directly for services rendered. Most of it is services rendered to departments which can be easily abstracted as revenue. Even though the OKC budget seems to indicate that there will be "funds" that are charged, I don't understand what that would mean, or see any examples in the fy2016 budget. The interfund transfer, doesn't require an expense side, since that's just a detail of how the funded institutions spend that money, not part of this chart.

@jagthedrummer So it looks like you were thinking of d3.tree for the left and right hand side, and a d3.sankey for the dashed line section? The trees on the right and left would appear upon clicking the nodes on the right and left side of the sankey.

We could also do everything with the sankey. Just a thought.