A budget process refers to the process by which governments create and approve a budget. · The Financial Service Department prepares worksheets to assist the department head in preparation of department budget estimates · The Administrator calls a meeting of managers and they present and discuss plans for the following year’s projected level of activity. · The managers can work with the Financial Services, or work alone to prepare an estimate for the departments coming year. · The completed budgets are presented by the managers to their · Executive · Officers for review and approval. Justification of the budget request may be required in writing. In most cases, the manager talks with their administrative officers about budget requirements. Adjustments to the budget submission may be required as a result of this phase in the process. Typically, the budget cycles occurs in four phases.The first requires policy planning and resource analysis and includes revenue estimation.Revenue Estimation performed in the executive branch by the finance director, clerk's office, budget director, manager, or a team.The second phase is referred to as policy formulation and includes the negotiation (budget call)and planning of the budget formulation.Budget Call issued to outline the presentation form, recommend certain goals.Budget Formulation reflecting on the past, set goals for the future and reconcile the difference.Budget Hearings can include departments, sections, the executive, and the public to discuss changes in the budget.The third phase is policy execution which follows budget adoption is budget execution—the implementation and revision of budgeted policy.Budget Adoption final approval by the legislative body.Budget Execution amending the budget as the fiscal year progresses.The fourth phase encompasses the entire budget process, but is considered its fourth phase. This phase is auditing and evaluating the entire process and system.Smith, Robert W. and Thomas D. Lynch. (2004) Public Budgeting in America. 5th Edition. Pearson;Upper Saddle River, New Jersey. 37.
The social service delivery network derives funds from a number of sources. In the U.S., federal and state governments fund both public- and private-sector social services. Local communities contribute through taxes and fundraising efforts such as united fund drives. Individual agencies have their own sources of income, which include contributions, fees, insurance reimbursements, purchase of service contracts, and grants.Federal and State Funding – Federal and state legislative mandates earmark appropriations for social services from both general taxes and Social Security contributions. Often the US federal government channels allocations through state and local governments. Agencies may access these funds by applying for grants and responding to requests for proposals (RFPs). Many federal provisions call for grants-in-aid to states. There are a number of other legislative mandates and executive orders for the funding of social services that fall under different federal administrative bodies. The Social Security Act is an excellent example of legislation that prescribes different types of programs administered at a variety of government levels and funded from multiple sources. Grants – Grants are sums of money awarded to social service organizations that submit applications to fund particular programs and services. Grant evaluators subject applications to competitive review processes. Social service organizations secure grants from numerous outside resources, including national and local foundations, corporations, and government agencies. Grants are usually available for either capital improvements or program operations. Venture grants are one-time-only grants. These grants often provide start-up costs for new programs or pilot demonstration projects. Sometimes funding appropriations stipulate matching dollar challenges. This means that grant applicants must make in-kind contributions and/or financial commitments to programs in order to be eligible for grant funding.Community Funds – Local governing units such as counties, cities, and townships channel tax dollars into the social service delivery network. For example, local governing bodies appropriate funds for general assistance, a program for people who do not qualify for the categorical assistance programs that are funded by the states and federal government. Local United Way organizations conduct community fundraising for social services in about 1,300 communities in the United States. These organizations typically hold one annual, comprehensive community campaign that responds to identified needs in the community. The United Way then distributes funds to affiliated agencies or the agencies contributors designate.Endowments and Special Funds – Endowments consist of income-producing monetary or property investments. Some agencies obtain funds for endowments through bequests, gifts by individual contributors, or special fund drives sponsored by service leagues. Agencies use income generated from endowments to further their mission by funding specific activities.Fees-for-Service – Another way agencies derive income is through fees-for-service. Clients pay for services rendered, often based on their ability to pay. Many debate the utility of charging fees for social services. Those favoring the fee arrangement argue that personally paying for services increases a clients’ commitment in social work relationships. Those who argue against a fee-for-service system suggest that fees create a two-class system of service – one level for those who can pay and a different level for those who cannot pay.Insurance Reimbursement – Through third-party payment mechanisms, insurance companies provide coverage for social work services in medical and mental health settings. Third-party payments are expanding to other clinically oriented services in agencies and private practice as well. Rules about insurance provisions vary form state to state. Generally, practitioners who receive insurance reimbursements must possess appropriate credentials.Purchase of Service Contracting – Many public welfare agencies contract with nonprofit and for-profit private agencies to fulfill service mandates through the purchase of service contracts (POSCs). POSCs specify contractual agreements whereby governmental sponsors purchase specific service from private contractors for a set fee. In essence, in POSCs, one service provider purchases the services of other professionals in order to fulfill legislative mandates to respond to clients’ needs.DuBois, B. and Miley, K.K. (2010). Social work: an empowering profession (seventh edition). Allyn & Bacon: Boston/MA.
Where it all goes…hehhehheh.
Fresno County 2010 Budget
For many years, human service agencies were limited to a very simplified type of budgeting called line-item budgeting. This involved identifying expenditure categories and estimating the number of dollars that would be needed to cover all expenses in each category for one year. Categories typically included personnel; operating expenses such as rent, utilities, supplies, and travel; and other items.Since the 1970s, increasingly sophisticated budgeting techniques have been developed for application to human service agencies. These techniques, referred to as functional budgeting and program budgeting, are based on program planning and budgeting systems (PPBS). Both approaches to budgeting operate within the conceptual framework of programs. Both produce cost and expenditure data in relation to programs rather than in relation to the entire agency. Functional and program budgeting techniques produce data such as total program costs, cost per unit of service, cost per output (client completion of program or service), and cost per outcome (the cost of producing measurable change in a client's quality of life). Martin (2000) calls this last approach outcome budgeting and describes its use in state-level human service agencies. It can be useful in facilitating cost-benefit and cost-effectiveness assessments, and also in helping agencies maintain a focus on measurement outcomes.Netting, F.E., Kettner, P.M., and McMurtry, S.L. (2004). Social work macro practice, 3rd edition. Allyn and Bacon, Boston, MA.
Grant writing refers to the practice of completing formal and/or informal application processes by one party, often a non profit entity, educational institution or business - but also by individuals to another party such as a Government department, Corporation, Foundation, or Trust. Such application processes are often referred to as either grant "proposals" or "submissions".Elements of a good proposalA good proposal will include the following:Executive Summary - This is the introduction to the proposal, a place to "State Your Case Succinctly and strongly, and summarize the rest of the proposal. It should summarize the Statement of Need, Project description, Budget and Organizational Information. According to the Foundation Center - it is an "umbrella statement of your case and summary of the entire proposal". This is a key opportunity to "sell" the proposal, making sure it reflects a professional approach and capacity for excellence.Statement of Need - Explain why this project is necessary, this is the chance to place the project into context. It may be helpful to draw on third party research to help paint the picture of the particular need being addressed, but make sure that it does not become too wordy and that it only contextualizes the project without overwhelming it.Project Description - This is the place for the project in detail. If the Executive Summary and Statement of Need are convincing, this is where the reader will explore how the proposal comes into effect. It needs to be logical, and well-thought through. Explain the Goals, Objectives, and Performance Indicators – 1) what you are going to achieve, 2) how you are going to do it, and 3) how you are going to evaluate it..Budget - Grant Makers are in some ways like any other successful business - they have people that understand money - and more importantly, they understand value for money. Furthermore, they want their money to achieve the best results. So here is where they are looking for evidence of good fiscal policy and practice. The Budget is where to demonstrate that, should they grant it, their money will be in safe hands. Show enough detail to demonstrate understanding of the costs and that they will be delivered according to budget.Organizational information - Is an opportunity to sell the capacity to deliver. Include a brief history of the school or organization; outline the governance structures that oversee it, and list the main activities, audiences, and services. If there is a history of successful project delivery - include it here. If new to project work - try to draw on the experience the personnel have had elsewhere.Conclusion - Summary of all of the above, keep it succinct - but ensure to include reference to all the main points from the other sections. This is the chance to build the final picture of the submission for the reader. Do not at this point, add in new information that is not supported elsewhere and try to keep it brief and potent.Evaluation/Outcomes - This section of the grant is an opportunity to show how you are going to evaluate the success of your program. Who is going to evaluate the day-to day coordinator? Will it be your board of directors? Is there an advisory board? Will there be an outside evaluator? Set achievable and measurable goals and benchmarks to indicate your success.Examples of Indicators of Success: After-School Program Goal: A minimum of 95% of the 12th grade students in our afterschool program will enroll in college after graduation. This is a 2.5 % increase from last year.Workforce Readiness Program Goal: A minimum of 85% of our participants will go on job interviews within 3 months of completing our workforce readiness courses.
Approaches to the Budgeting Process<br />The 4 Phases of a Typical Budget Process<br />Policy Planning and Resource Analysis<br />Revenue Estimation<br />Policy and Budget Formulation<br />Budget Call<br />Budget Formulation<br />Budget Hearings<br />Policy and Budget Execution<br />Budget Adoption<br />Budget Execution<br />Auditing and Evaluating<br />
The Funding of Services<br />Federal and State Funding<br />Grants<br />Community Funds<br />Endowments and Special Funds<br />Fees-for-Service<br />Insurance Reimbursement<br />Purchase of Service Contracting<br />
Budgets and Budget Management<br />Line-item Budgeting<br />Expenditure Categories<br />Estimated Annual Costs<br />Functional Budgeting<br />Program Budgeting<br />Program Planning & Budgeting Systems (PPBS)<br />Total program costs<br />Cost per unit of service<br />Cost per output<br />Cost per outcome<br />Outcome Budgeting<br />
Grant-writing<br />Grant Proposals and Grant Submissions<br />Elements of a good proposal<br />Executive Summary<br />Statement of Need<br />Project Description<br />Budget<br />Organizational Information<br />Conclusion<br />Evaluation/Outcomes<br />