Transcript Slide 1
PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS FY 2010 BUDGET DEVELOPMENT
Training for budget development staff 8:30 – 10:00 a.m., January 7, 2009 Clayton E. Hutcheson Ag Center Exhibit Hall A
Today’s Agenda
Zero-base and Modified Zero-base Budgeting FY 2010 Target Budget Budgeting to support Goals and Objectives Line-item Analysis New in FY 2010 Budget Development Schedule Management Team Budget Package
Budget Development Approach
Incremental (2007) Add incremental increases to current expenditure level • • Base budget Supplemental Operating Capital Assume current year expenditures are justifiable
ZERO-BASE
Zero-Base Budgeting Assumes current year spending is unjustified Starts the budget development process at a “base” of zero Based on decision packages Systematic logical approach based on prioritized programs and objectives Matches spending levels to services performed
MODIFIED ZERO-BASE
Modified Zero-Base Budgeting Starts the budget development process at a “base” higher than zero Avoids documentation of personnel and expenditure requirements considered necessary Based on decision packages Matches spending levels to services performed Systematic logical approach based on prioritized programs and objectives
Budget Development Approach
Modified Zero-Base (2010) “Target” is 90% of FY 2009 adopted net Ad Valorem funding (after absorbing COLA increases and annualized increases in certain line item operating costs that are uncontrollable) For some departments, non-personal services “target” budget may be significantly less than FY 2009’s
FY 2010 Budget
Budget Line Item Analysis Performance Measures
Linking the Elements of a Performance Program
Mission Statement Objectives Performance Measures
reinforces the organization’s core focus!
http://www.pbcgov.com/fin_mgt/hop.htm
Mission Statement The United Community organization is a 501 C-3 human service agency providing emergency assistance, daycare, social services and recreational activities for low-income children and families at risk in inner city Atlanta, Georgia.
Objective To increase low-income children's participation in recreational activities by 10% through improving public awareness via church groups and neighborhood associations.
Performance Measures ♦ Percent increase of children enrolled in recreational activities ♦ Cost per child enrolled in recreational activities ♦ Number of children enrolled in recreational activities per recreation specialist ♦ Percentage of participants who responded "very satisfied" to a survey rating recreational activities
A Variety of “Types” to Indicate Performance We served 3,200 nutritious meals !
580 people are enrolled in our meal program Workload - activity volume Efficiency – amount of service per resource 320 meals per staff person.
Our total cost to provide meals is $3.45 per meal!
Outcome – results of actions (change that has occurred) The malnutrition rate decreased by 20% !
Program enrollment is up 35%
Develop proposed operating budget that supports goals and objectives 1. Review goals and objectives 2. Review performance measures relating to achievement of goals and objectives 3. Review historical methods of achieving goals and objectives 4. Review historical costs of achieving goals and objectives
Develop proposed operating budget that supports goals and objectives 5. Analyze line-item operating budget within each program to determine required funding levels Historical trends, benchmarking - Identify opportunities to increase efficiency through changes in operations and adjusting workloads
Develop proposed operating budget that supports goals and objectives 6. Analyze impact of proposed budget cuts on achievement of goals and objectives - How will performance be affected?
Workload measures Efficiency measures Outcome measures
Budget Reduction Strategies
Cost, Purpose, Alternative, Effect on Performance, Consequences, Benefits
Budget Development
Personal Services SBFS loaded with personal services Salaries include 2.5% COLA, effective 10/1/09, non bargaining unit employees Operating Expenses Each line loaded with adopted FY 2009 budget Capital Outlay Each line loaded with adopted FY 2009 budget Included in base Budget Reduction Strategies Cuts included on separate forms for complete decision package
Budget Development
Graphics & ISS Included in General Fund General Fund departments should not include these charges (objects 4703, 3413, and 3414) Complete Resource Utilization forms to request level of service necessary in FY 2010 Any requests during the year which exceed the agreed upon level of service will require a budget transfer Consolidate all information technology budget into separate unit
Budget Development Schedule
Additional time given to County departments to develop their FY 2010 budgets and enter into BRASS BRASS/BIM available today Department Due Date • March 6 Department Meetings with County Administrator • April 6-17
Forms for 2010
Initial BRASS budget submission includes NO new forms Management Team Budget Package is due with Budget Submission Organizational Chart including each position and vacancy status and identifying position slated for elimination
Management Team Budget Package
Program Budget Form format used as basis for FY 2010 Management Team Budget Package FY 2010 target is 90% of the FY 2009 adopted net Ad Valorem funding level Budget Reduction Strategies must be prioritized by department Identify changes in performance as a result of proposed budget cuts
Management Team Budget Package Budget Request
APPROPRIATIONS FY 08 FY 09 Inc/(Dec) Palm Beach County OFMB FY 2009 Budget Request FY 08 REVENUES FY 09 Inc/(Dec) Contract Development & Control
1 Contract Development & Control
Sub Total Financial Management
2 Financial Management 3 Management Section 4 Revenue Collections 5 Impact Fee Office 6 Fixed Assets 7 Surplus Asset Program
Sub Total Administration
8 Administration
Sub Total Budget
9 Budget
Sub Total Total Department Budgets Total Positions
584,411
584,411
563,190
563,190
165,150 294,313 232,904 263,446 537,470 406,008
1,899,291
192,620 324,313 147,939 189,446 454,000 496,008
1,804,326
456,025
456,025
456,025
456,025
1,213,335
1,213,335 4,153,062
1,129,867
1,129,867 3,953,408
(21,221)
(21,221)
27,470 30,000 (84,965) (74,000) (83,470) 90,000
(94,965)
0
0
(83,468)
(83,468) (199,654)
0
0 718,000
0 0 0 350,000 0 368,000
718,000
0
0
0
0
0 0 0 300,000 0 390,100
690,100
0
0
0
0 690,100
0
0 NET AD VALOREM FY 08 FY 09 Inc/(Dec)
0
0
0
0
584,411
584,411
563,190
563,190
0 0 0 (50,000) 165,150 294,313 232,904 (86,554) 0 22,100 537,470 38,008
(27,900) 1,181,291
192,620 324,313 147,939 (110,554) 454,000 105,908
1,114,226
456,025
456,025
456,025
456,025
0
0
1,213,335
1,213,335 (27,900) 3,435,062
1,129,867
1,129,867 3,263,308
(21,221)
(21,221)
27,470 30,000 (84,965) (24,000) (83,470) 67,900
(67,065)
0
0
(83,468)
(83,468) (171,754) FY 08 POSITIONS FY 09 Inc/(Dec)
14
14 43 43
8 3
20
1 3 2 3 3
3
6
6
13
13 37 37
5
5
6 3
16
1 3 1 2 3
3
(1)
(1)
0 0 (1) (1) (2) 0
(4)
0
0
(1)
(1) (6) (6)
Management Team Budget Package Budget Request
FY 08 APPROPRIATIONS FY 09 Inc/(Dec) FY 08 REVENUES FY 09 Inc/(Dec) FY 08 NET AD VALOREM FY 09 POSITIONS Inc/(Dec) FY 08 FY 09 Inc/(Dec) Contract Development & Control
1 Contract Development & Control
Sub Total
584,411 563,190
584,411 563,190
(21,221)
(21,221)
0
0
0
0
0 584,411 563,190
0 584,411 563,190
(21,221)
(21,221)
6
6
5
5
(1)
(1)
Management Team Budget Package Budget Request/Reduction Narrative
Palm Beach County OFMB FY 2009 Budget Request/Reduction Narrative Contract Development & Control 1 Contract Development & Control
Eliminate one contract analyst position and distribute the workload to others in the a b c department.
Replace two computers, without moniters, that are no longer compatable with County softward applications.
Purchase new software application to monitor Department's time management skills for analysis and development of new PPMs to increase efficiency.
Sub Total
1
R
2
N Net Ad Valorem Inc/(Dec) Position Inc/(Dec)
(74,118) 5,000 3,000
(66,118)
(1)
(1)
Management Team Budget Package
Department/Program Performance Measures
Palm Beach County OFMB Department/Program Performance Measures FY 2007 Actual Contract Development & Control 1 Contract Development & Control
Number of agenda items reviewed and processed per contract analyst Number of contracts monitored per contract analyst Percentage of contracts not requiring re-working or amendments to correct 400 600 96%
FY 2008 Target
433 567 96%
FY 2009 Target
650 850 85%
Budget Development Schedule
March Department budget requests due April Meetings with County Administrator May Legislative Session Ends Management Team Budget Workshop June July June 1 Property Values BCC Budget Workshop – June 8 & 9 July 1 Property Value BCC Budget Workshop – July 13 August September 1 st Public Hearing – September 8 2 nd Public Hearing – September 21
OFMB RESOURCES
Budget and Financial Management staff are available to assist departments throughout the process Contact your budget analyst to schedule assistance in developing your budget request
TO DO LIST
Engage Management & OFMB Early in Process Analyze Current Programs, Objectives & Performance Measures Identify Measures to Increase Efficiency Wherever Possible Adjust Budget Accordingly Identify & Link Changes in Services/Performance Measures to Budget Adjustments Submit Initial Budget Request in BRASS Submit Completed Management Team Budget Package & Program Objectives and Performance Measures Create organizational Chart Meet with Human Resources to review positions slated for elimination