Week 10 implementing and managing budgets
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Week 10: Implementing and Managing Budgets. Complete discussion of sample BCPs Sample justifications -- (all-class exercise) Budget management vocabulary Budget management issues degree of control use of discretion flexibility and accountability Development of format for final BCP

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Week 10 implementing and managing budgets l.jpg
Week 10: Implementing and Managing Budgets

  • Complete discussion of sample BCPs

  • Sample justifications -- (all-class exercise)

  • Budget management vocabulary

  • Budget management issues

    • degree of control

    • use of discretion

    • flexibility and accountability

  • Development of format for final BCP

  • Distribute and discuss mid-term exam


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BCP: Commission on Improving Life Through Service

  • Strengths

    • Strong analytical basis for requested increase

      • growth in local programs

      • constant administrative budget

      • exhaustion of prior year carryover

      • evidence from privates of limits to their support

      • new program responsibilities

  • Weaknesses

    • some numbers with no context or benchmarks

    • too long and repetitive

    • only cited three states that receive state support


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Practice in Budget Justifications

Case 1: Sacramento Fire Department

  • requests 8 additional firefighters, two new fire stations, and 6 new vehicles

    Case 2: CSUS -- Academic Affairs

  • requests two additional counselor positions for working with student in underrepresented groups to improve retention and graduation rates

    ----------------------------------------------------------------------------------------

    Program officers:

  • develop rationale; make up hypothetical numbers where needed to make your case; anticipate questions from program officers

    Budget officers:

  • prepare specific questions for program officers; make sure they fully justify their requests


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appropriation/allocation

line item control

chart of accounts/acct bal.

over-expenditure/deficit

budget transfer

budget projection

year end balance

carry forward

supplemental approp.

mandatory costs

discretionary costs

Budget/control language

Supplemental language

May Revise

Audit (internal/external)

one-time expenditure

limited-term position

sunset provision

contingency reserve

unallocated reduction

pro-rata/across the board

purchase order

Budget Management Vocabulary


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Budget Management Issues

  • What are reasons for and against tight control over implementation of budget by:

    • legislative over executive branch?

    • central executive unit over agencies and departments?

  • What are the arguments for and against the practice of taking back funds unexpended at year end?

  • Relationship between management flexibility and accountability

    • National Performance Review: deregulation

  • CSUS case study: College of Business


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Tools for Budget Management and Control

  • Level of appropriation

  • Control over budget transfers

  • Line item controls, e.g. out-of-state travel

  • Expenditure limit approvals

  • Position control

  • Audits (fiscal and program)

  • Budget language/control language

  • Contract oversight

  • Reporting requirements

  • Analysis of budgeted v actual expenditures


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Case Study on County Prison Overtime Expenditures

Key Points

  • County Commissioners controlled by Democrats

    • re-election prospects depend on reducing expenditures

  • County elected officials -- Republicans

  • Prison Board controlled by Republicans; controls prison expenditures

    Key Players

  • Truly, County Administrator

  • Dexter, Finance Director (reports to Truly)

  • Goodheart, Director of Corrections

  • Kirby, Chair of County Commission (Democrat)

  • Strickland, President of Prison Board (Republican)

  • Eager, Consultant (daughter of Republican Party County chairman)


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Case Study Continued--Issues and Questions

Issues

  • the politics of administration

  • organizational culture: private v public

  • scope of conflict

  • budget management principles--control v delegation

    Questions

  • are overtime expenditures reasonable?

  • what options are available, politically, if you agree that overtime cannot safely be reduced?

  • was the chosen option the best one?

  • what should the consultant recommend?


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Development of BCP Formats

1. BCP Title and Brief Description of Request

2. Background/History/Problem Statement

-- include prior year budget data as baseline

-- data to document or quantify problem

3. Proposal/Funding Request

-- include funding source, one-time v ongoing

4. Justification/Rationale/Impact

-- quantify basis for request and expected benefits

5. Accountability/performance measures and objectives

6. Implications for Other State or Local Agencies

7. Analysis of Alternatives

8. Recommendation and Timetable


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Preview of Week 11

  • Eureka Budget Simulation

    • Tim Hodson, Executive Director, Center for California Studies, CSUS

    • http://www.csus.edu/calst/Civic_Education/eureka.html

  • mid-term due


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