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AMA: Teresa Andrews-Hurliman


AMA: Teresa Andrews-Hurliman

We chose Teresa as our top people to look out for based on her thought leadership and extensive knowledge in the cost plan community.

What is your role at the county and what do you do?

My section of the County of San Luis Obispo Auditor-Controller-Treasurer-Tax Collector’s Office assists the county administrator and board of supervisors with the compilation of the county budget, prepares the appropriation limitation calculation, and provides revenue analysis and projections for budget preparation. We prepare the countywide cost allocation plan, SB90 State Mandated Program claims, indirect cost rate proposals, and special reports on request. We track sales tax and public safety revenues.  We are responsible for making sure all debt payments are made on time, including payments for any general obligation debt issued by local agencies and school districts. We are responsible for filing the required continuing disclosures related to county bond issues. We assist with the preparation of CAFR footnotes and assist with answering questions from and documentation required by our audit firm.

When creating a cost plan, what is the most important thing to keep in mind?

I think evaluating the function allocations is the most important thing. We review them each year to be sure that they truly reflect the benefit each department is receiving.

What is your least and most favorite part of the cost plan season?

My least favorite part is the time it takes. 

Even though August 1st thru December seems like a long time, it is the busiest time for our section.  We have many reporting duties during this time of year. As I am a number/puzzles nerd, my favorite part of the season is getting all the pieces to fit

Do you have tools, tips, or tricks to use when creating a cost plan?

Our accounting system is quite flexible and every department has created its own scheme for cost accounting to meet their own needs.  We take a lot of screen shots of report selection screens, so we can add them to our documentation files.