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1. The city that your group is representing (Farmington Hills, MI) 2. Your Department (Fire Department) 3. The net amount of your supplemental budget allocation is 15% 4. The title of your supplemental budget proposal (Advanced Fire Detection system and Mask imaging) 5. A brief description of your supplemental budget proposal: This Proposal will utilize 15% of budget to design advance fire detection system with mask imaging to improve the efficiency of Fire department. It is help to improve risk factors in order to reduce the environment critical. This intelligent systems will also reduce the cost of many resource and can be handled by one person or two. In Addition, It will detect the danger before being happened in specific area or location. 6. Briefly describe any difficulties you are facing in completing this assignment on schedule. We may find delay in provision of advance technology (Imaging Cameras, Quadcopters) with said features on time. We may unable to find the required trainer for the implementation of Quadcopters. Further the allocated budget might now seems feasible as it may increase the cost dependent upon the type of advance technology be used.

7. The status of your proposal: I have a clearly defined innovative budget proposal and I am researching specific costs on below:

Human Resources Cost (Staff and expertise) Administration Department Research Training Institute and Travel expenses Tools Cost Machinery / Devices Quadcopter / Drones Cost Equipment (Cameras, Printer, Laptops Etc.) Offices and Warehouse Vehicles (Advance) Once we prepared all the cost, final decision would be made dependent the actual cost, mentioned above.

Costs: Staffing And/or Operations Impact Options: YEAR 1 YEAR 2 YEAR 3 3-YEAR TOTAL BUDGET EXPENDITURES (insert line items as appropriate) Personnel costs Nonpersonnel services (OTPS) Total: Commodities Contractual Services Travel & Training Capital TOTAL EXPENDITURES BUDGET REVENUES General Fund Supplement Fees Other sources: TOTAL REVENUES NET BALANCE - F610 Government Budget and Program Analysis Budget Project Proposal Budget Justification Template Department Name: Proposal Name Submitted By: Summary of Costs: Date: Total Costs Supplemental Funds Other Funds A A A Year Year 1 Year 2 Year 3 Totals Introductory summary: (Start text here, not on header line) Statement of need: Program Description: Benefits: Performance Measurement: Target Year 2 Measure Year 1 Year 3 Measurements: (INCLUDE ONLY THOSE THAT APPLY) Input: (not dollars) Output: (completing) Outcome: (achieving goal) Cost efficiency: ($/output) Efficiency: (complete/input) Cost-effectiveness: ($/outcome) Effectiveness: achieve/input) Quality of process the next section This section of the budget justification should not include money needed by or saved by other government departments or nonprofits. The goal is to create a brief narrative justifying the cost estimate. More extensive discussion belongs in work papers. Here, the analyst focuses on major sources of costs and their rationale. It is also helpful to specify savings to be achieved through curtailed activities. However, these savings must also be included in the net cost estimate. Do not estimate savings or costs in other departments without those departments' concurrence. An example would be the initial cost of establishing more group homes and the savings obtained from no longer transferring some foster children frequently from one home to another STAFFING IMPACT This section specifies, in a clear and unequivocal presentation, any personnel increases and reductions. It should briefly justify staffing needs, although complete justification belongs in the work papers. Again, the analyst should not estimate staffing changes at other departments without their concurrence, and he or she should not explain the need for individual positions. The analyst should discuss staffing by category or function, with limited mention of positions that do not fall within groups An example of staffing impact would be an estimate of the increased number of staff needed for each of the new group homes. With increased staffing comes increased costs. The analyst should reveal total costs of staffing, but not components of these costs. OPTIONS The decision maker will want to see options, so the budget justification should spell out alternatives that require slightly less and slightly more money. The presentation should include at least two elements: What benefits will be forgone at the lower funding level? Why? How could the lower level be implemented? What are the out-year implications of the lower funding level? Will this alternative reduce availability of non-general fund money? Why? What additional benefits would accrue from the higher funding level? Are there barriers to implementing at that level? What are the funding source implications at that level? Program benefits can be reduced or increased either by changing the service population (inputs) or changing the efficiency and effectiveness (outputs and outcomes) of the program For example, a Head Start-style program can reduce benefits by reducing the number of children served (inputs) or cutting back on the service hours and reducing expectations around likely benefits (outputs and outcomes). When discussing options, analysts must be clear as to which approach brings which benefits In the group home example, the analyst could propose a different group that would cost less. In the case of the foster care agency, a less expensive program would establish a media campaign in the city to find new foster parents, who would be trained to work with children who have had trouble adjusting to foster care. A more expensive program might increase the funding for subsidized adoptions. BUDGET ALLOCATION TABLE The budget allocation table summarizes the cost estimate as found in a chart of accounts, and it contains information about funding and staffing. The chart of accounts provided in the example can be replaced with one from the entity that is to be funded or with an appropriat substitute for that chart of accounts. All numbers in this table should be rounded as describe above. This may require small changes in totals (plus or minus a few hundred). Amount below designated rounding levels should not appear on the table. Only the summarized Other Spenders' Games Bury Controversial Items in the Budget - Make Trade-Offs Flatter Budget Deciders. A time-tested and successful strategy . Pretend to be angry Overwhelm budget reviewers with technical detail Give a little money back Claim special knowledge Analyzing Budget Proposals . Be objective: Be fair Check for sufficiency of funds - Review data; check math; source of data Seek justification; who will be better off? Focus on big picture . Be conservative Ask questions . is it realistic? are there barriers to implementation? 10 11 Budget Analysis . Focus on expenditures that are: : Discretionary Large rather than small Increasing rather than stable Expenditures must be sufficient to cover performance goal Expenditures must be politically acceptable Seek Legislative Guidance When Reviewing Proposals Strategic plans Ordinances e Fiscal & management policies Committee recommendations Reports of community engagement Political climate Year-round discussions 12 13 2 Budget Justification and Analysis Ask Fundamental Questions .How much will you do? . How well will you do it . Who will be better off? How will you know? Ask Probing Questions . Can activities within base budget be or are performed by another agency? . Can problem addressed by new program bo accomplished in another way, such as reorganization? What is impact of not providing new program or requested increase in service level? is issue one of inconvenience or true harm? . Are proposed increases based on workload self-generated or based on increased demand? 14 15 Responding to Budget Games More Probing Questions Ale new personnel, equipment & supply requests coordinated with recruitment & training? Exis police vehicle necessary while a recruit is in academy? ? For new buildings or facilities have adequate expensesteen projected for utilities, custodial services, & maintenance? Will other departments be impacted by request? . Can agency afford new position or program on on-going basis? Are criteria used in developing staffing levels defendable? Do data support proposal? ? . Be ethical Demand data Demand justification .But, sometimes games work "Come in and tell me what you need and I'll tell you how to get along without it!" 16 (grouped) chart of accounts should appear, and individual object codes should not. Normally, a summarized chart of accounts will have 5 to 10 categories of expenditures. The total should be distributed among funding sources. There should be at least one funding source; the default funding source for governmental activities is the "general fund." Supplemental Revenues should appear as a funding source Transfers from other governments and grants should appear as separate funding sources. If these are numerous, the larger ones should appear individually, and the smaller ones should be grouped by type. At the end of the allocation table are a few lines for personnel. Many governments specifically set maximum employment levels. This table communicates changes to be made in maximum employment levels. Because these are changes to maximum levels, they do not need to be repeated year after year. In the year they increase, they are entered as positive, and in the year they decrease, they are entered as negative. Changes in part-time employment levels are entered as fractions (FTE) on a separate line. No total line is shown. ACCOMPANYING LEGISLATION If legislation will be required to implement the initiative, the analyst should identify the relationship between the budgetary initiative and recommended changes in law. Is parallel proposed legislation under consideration? Are these funds needed to implement legislation that has already passed? Will the implementation of this initiative require legislation that has not yet been proposed? The need for legislation will vary by jurisdiction. In some jurisdictions, the authority for subordinate entities (agencies and departments) to conduct specific activities is tightly controlled, and any substantive change in such activities must be authorized by law. In other jurisdictions, authorizing legislation is only required when new entities are created, or entirely new duties are created. The analyst should know how these guidelines affect budgetary program changes within the local jurisdiction. It is likely that the authority to make grants to nonprofits is provided in the general laws of the jurisdiction, and under most circumstances, the jurisdiction would not consider grants not authorized under such laws. Budget Justification and Analysis Basic Premises Budgeting is about allocation of scarce resources - Agencies must sell budget proposals to budget reviewers (a political process) Departments are in competition for scarce resources Budget recommendations must be justified Budgets must address racial inequities .Budget review requires analyzing data and balancing revenues & expenditures Budget must be balanced! Justifying A Proposal proposal must be in writing: brief memo or on special forms (Read and follow instructions!) proposal must be well-written, accessible to intended audience problem / opportunity must be explained proposed solution must address problem worldoad or performance data must support proposal e revenue generation or future savings enhances proposal 2 Addressing Racial Equity . Identify clear goals, objectives, measurable outcomes - Identify who benefits or is burdened examine potential unintended consequences impacts in specific neighborhoods or areas, demographics Identify mechanisms for accountability data to be reported evaluation of impact Identify community engagement / input General Guidelines for Written Justification Be brief Use standard English; write to audience - Avoid jargon .Write clearly Avoid personal pronouns: use the agency Round all dollar amounts to no less than hundreds 4 Written Budget Justification Outline Introduction Summary Statement of Need Program or Capital Item Description Program or Capital Item Benefits Performance Measures (meaningful) Costs Impacts Options / alternatives Budget Spender Games Merging new programs with popular ones Disguise new programs as old stuff Maintaining current funding levels but using funds for other purposes Claiming expenditures are only temporary Transfer programs to another fund (shell game) Mandates 6 Budget Justification and Analysis More Budget Spender Games Rounding up (way up) Redoing categories Chrome it . Starting new programs with small sums or mid-year getting the fool in the door e Arguing a program pays for itself Arguing an increase now will produce savings later Using crisis to initiate new program . Emotional or political appeals High Risk Spender Games Cut popular programs Close Washington Monument Cut band and sports Eliminate School Resource Officers Ask for all or nothing Shift blame to reviewer Accelerate spending and ask for more 8 addressed. What problems will it address? Have these problems had concrete consequences? In other words, the analyst needs to tell a brief story that demonstrates how the absence of this initiative has led to socially undesirable outcomes It will help to refer to well-established evidence that the problem exists and that a program of the sort the analyst is proposing works to ameliorate this sort of problem. However, the analyst should limit these validating references to one or two. If current programs already address the need, the analyst should include evidence that they fail to fully address the need. Use standard English Section Breakdown The organization of a budget justification is straightforward. Budget justifications contain an introduction, an introductory summary: a statement of need; a description of the program, and information on benefits, performance measures, costs, staffing impact and suggestions INTRODUCTION The table that appears at the beginning of the budget justification includes the end of the summarized chart of accounts from the end of the budget justification. The information to be included is discussed with that table at the end of this section, INTRODUCTORY SUMMARY This section consists of a summary in a short sentence: "The [entity] proposes to beginning The introduction is the analyst's chance to get the attention of decision makers. It should not equivocate or use jargon. Important pointers for writing this sentence are as follows: 1. Make it a clear, simple statement in active voice, avoiding the use of passive voice. For example, write "The Fire Department proposes to distribute smoke detectors," not "The Fire Department proposes to have a program in which smoke detectors are distributed." 2. Make it interesting but keep it short. This sentence will naturally tend to be somewhat long but try to keep the overall text as short as possible. 3. Avoid using this sentence as a statement of need, a program description, or a statement of a benefits 4. Give a start date that is consistent with the fiscal year for which the current or next upcoming budget process begins. Do not give a starting date that requires a prior-period budget approval. STATEMENT OF NEED After the short introduction, the analyst explains in narrative form what need is being addressed. Why is this initiative needed? What problems will it address? Have these problems had concrete consequences? In other words, the analyst needs to tell a brief story that demonstrates how the absence of this initiative has led to socially undesirable outcomes. It will help to refer to well-established evidence that the problem exists and that a program of the sort the analyst is proposing works to ameliorate this sort of problem. However, the analyst should limit these validating references to one or two. If current programs already address the need, the analyst should include evidence that they fail to fully address the need. As an example, the Administration for Children's Services in New York City might generate a statement of need such as this: The objective of this program is to reduce the percentage of children who reenter foster care within a year of leaving it. Currently there are 14.000 children in foster care. About 10% (1,400) reenter foster care within a year of discharge. It is well F 610 Government Budgeting and Program Analysis The Budget Project Budget Proposal Justification Budget justifications are typically prepared in coordination with cost estimates. Typically, they are prepared during budget development, but sometimes they are made outside the normal cycle. They usually are used to ask for new or expanded programs or program elements Budget Justifications A budget justification explains why a particular program element has been proposed. This document is usually short-no more than two or three pagesand justifies the proposal to spend funds in a certain way. Usually, budget justifications are written by budget analysts in government agencies or nonprofit organizations to advocate for a particular initiative that requires a budget increase Managers and professional staff also find themselves in this role from time to time Budget justifications are not cost estimates. While they contain cost information, they generally do not thoroughly demonstrate costs. Cost estimates, which may be submitted to central budget offices as supporting material or may be maintained in records as work papers, provide much more thorough discussions of costs. The point of a budget justification is to communicate the purpose of the program and enough information about the program so that decision makers (from central budget office analysts through legislators) can make informed judgments. Some of these decision makers, such as budget analysts both at the central budget office and at the legislature, may want to see the work papers as well General Guidelines for Budget Justifications Analysts should follow certain guidelines as they write a budget justification: Be brief. Budget justifications are competing for attention with many other items. Avoid jargon. The audience for budget justifications may not be familiar with departmental expressions and vocabulary Avoid hype. Although the audience may not know the subject matter, they will most likely be able to tell when the proponent of the initiative is exaggerating Use active sentences. Write directly. Avoid personal referencesthe agent of action is the organization, not the analyst Use standard English. Round all dollar amounts to hundreds. If less than $100, round dollar amounts to tens. No budget justifications, even for small amounts should show precise numbers rounded to less than tens. Rounding may require modest adjustments of totals so that tables sum correctly. No math that can be repeated by hand should be out of balance, or if it is, there should be a specific note about how rounding has been used to generate the numbers. Section Breakdown The organization of a budget justification is straightforward. Budget justifications contain an introduction; an introductory summary; a statement of need; a description of the program, and information on benefits, performance measures, costs, staffing impact, and suggestions. After the short introduction, the analyst explains in narrative form what need is being F 610 Government Budgeting and Program Analysis The Budget Project Budget Proposal Justification Budget justifications are typically prepared in coordination with cost estimates. Typically, they are prepared during budget development, but sometimes they are made outside the normal cycle. They usually are used to ask for new or expanded programs or program elements Budget Justifications A budget justification explains why a particular program element has been proposed. This document is usually short-no more than two or three pagesand justifies the proposal to spend funds in a certain way. Usually, budget justifications are written by budget analysts in government agencies or nonprofit organizations to advocate for a particular initiative that requires a budget increase Managers and professional staff also find themselves in this role from time to time Budget justifications are not cost estimates. While they contain cost information, they generally do not thoroughly demonstrate costs. Cost estimates, which may be submitted to central budget offices as supporting material or may be maintained in records as work papers, provide much more thorough discussions of costs. The point of a budget justification is to communicate the purpose of the program and enough information about the program so that decision makers (from central budget office analysts through legislators) can make informed judgments. Some of these decision makers, such as budget analysts both at the central budget office and at the legislature, may want to see the work papers as well General Guidelines for Budget Justifications Analysts should follow certain guidelines as they write a budget justification: Be brief. Budget justifications are competing for attention with many other items. Avoid jargon. The audience for budget justifications may not be familiar with departmental expressions and vocabulary Avoid hype. Although the audience may not know the subject matter, they will most likely be able to tell when the proponent of the initiative is exaggerating Use active sentences. Write directly. Avoid personal referencesthe agent of action is the organization, not the analyst Use standard English. Round all dollar amounts to hundreds. If less than $100, round dollar amounts to tens. No budget justifications, even for small amounts should show precise numbers rounded to less than tens. Rounding may require modest adjustments of totals so that tables sum correctly. No math that can be repeated by hand should be out of balance, or if it is, there should be a specific note about how rounding has been used to generate the numbers. Section Breakdown The organization of a budget justification is straightforward. Budget justifications contain an introduction; an introductory summary; a statement of need; a description of the program, and information on benefits, performance measures, costs, staffing impact, and suggestions. After the short introduction, the analyst explains in narrative form what need is being documented that children in foster care who do not obtain a suitable placement are moved constantly from one home to another. The constant changes make it difficult for foster children to gain the stability needed for their development. This program addresses the specific conditions associated with reentry. PROGRAM DESCRIPTION After discussing the need, it is important to describe the program, technology, or equipment and point out differences from or similarities to comparable programs or items elsewhere. The description should provide the decision maker with the ability to "see" the program or item. This description may be similar to the description provided in the cost estimate For example, city officials who sought to reduce the above-mentioned percentage of children who reenter foster care would write a program description: This program, which seeks to reduce the percentage of children who reenter foster care within a year from 10% to 5%, proposes increasing the number of group homes needed to care for children who cannot adjust to foster homes. PROGRAM BENEFITS Next comes the issue of program benefits. How will the program or items proposed solve the problem? What is the nexus (agent of causality) between the program or item and the benefits? If the need is met, who will benefit? What sorts of benefits will accrue, and to whom? And then comes the tricky part: Who will be left out? The analyst needs to highlight affected constituencies, political sensitivity, or any risk that should be considered. One example of program benefits would be the fact that foster children who were previously shifted from one foster home to another will achieve stability in group homes, which have proven successful with many foster children. The risk of such a program is that the city's initial costs will increase immediately without the city seeing the benefits for at least 1 or 2 years. Such a risk is small compared with the benefits of added stability for many foster children. PERFORMANCE MEASURES How can the operating agency determine whether the program or item is meeting its objectives and using its resources wisely? Can these measurements be gathered? Will the resultant data be reliable? Are costs associated with collecting and analyzing these data included in the cost estimate? What will the manager or decision maker know from reviewing these data? These indicators should be considered in any budget justification memo An example of a performance measure is whether the percentage of foster children who reenter foster care within a year will be reduced from 10% to 5%. It may take 2 to 3 years to achieve such a reduction, but the benefits are clear COSTS The next section describes total costs by year, identifies each funding source, and identifies the amount to be spent from each source. Typical budget requests are for general fundsthat is, for funds from the general tax revenue in the budget year or from other specific sources. Depending on state and local laws, legislative authority may be required to spend funds in other categories as well, even if the funds are not public funds (this statement applies to public agencies). This section may include a brief description of major components of costs, but it should not be a thorough recapitulation of the cost estimate. There is no requirement to list minor components. Total amounts and other mentioned amounts should match amounts shown anywhere else in the cost estimate. Pay- and benefits-related cost information is reported in Budget Defender Games Delay decision Question spender's expertise Site rules Give a little to save a lot Triangulate argument . Preclude cutting sacred cows Cut something Use Your Power for Good Not for Evil! QUESTIONS? 18 Costs: Staffing And/or Operations Impact Options: YEAR 1 YEAR 2 YEAR 3 3-YEAR TOTAL BUDGET EXPENDITURES (insert line items as appropriate) Personnel costs Nonpersonnel services (OTPS) Total: Commodities Contractual Services Travel & Training Capital TOTAL EXPENDITURES BUDGET REVENUES General Fund Supplement Fees Other sources: TOTAL REVENUES NET BALANCE - F610 Government Budget and Program Analysis Budget Project Proposal Budget Justification Template Department Name: Proposal Name Submitted By: Summary of Costs: Date: Total Costs Supplemental Funds Other Funds A A A Year Year 1 Year 2 Year 3 Totals Introductory summary: (Start text here, not on header line) Statement of need: Program Description: Benefits: Performance Measurement: Target Year 2 Measure Year 1 Year 3 Measurements: (INCLUDE ONLY THOSE THAT APPLY) Input: (not dollars) Output: (completing) Outcome: (achieving goal) Cost efficiency: ($/output) Efficiency: (complete/input) Cost-effectiveness: ($/outcome) Effectiveness: achieve/input) Quality of process the next section This section of the budget justification should not include money needed by or saved by other government departments or nonprofits. The goal is to create a brief narrative justifying the cost estimate. More extensive discussion belongs in work papers. Here, the analyst focuses on major sources of costs and their rationale. It is also helpful to specify savings to be achieved through curtailed activities. However, these savings must also be included in the net cost estimate. Do not estimate savings or costs in other departments without those departments' concurrence. An example would be the initial cost of establishing more group homes and the savings obtained from no longer transferring some foster children frequently from one home to another STAFFING IMPACT This section specifies, in a clear and unequivocal presentation, any personnel increases and reductions. It should briefly justify staffing needs, although complete justification belongs in the work papers. Again, the analyst should not estimate staffing changes at other departments without their concurrence, and he or she should not explain the need for individual positions. The analyst should discuss staffing by category or function, with limited mention of positions that do not fall within groups An example of staffing impact would be an estimate of the increased number of staff needed for each of the new group homes. With increased staffing comes increased costs. The analyst should reveal total costs of staffing, but not components of these costs. OPTIONS The decision maker will want to see options, so the budget justification should spell out alternatives that require slightly less and slightly more money. The presentation should include at least two elements: What benefits will be forgone at the lower funding level? Why? How could the lower level be implemented? What are the out-year implications of the lower funding level? Will this alternative reduce availability of non-general fund money? Why? What additional benefits would accrue from the higher funding level? Are there barriers to implementing at that level? What are the funding source implications at that level? Program benefits can be reduced or increased either by changing the service population (inputs) or changing the efficiency and effectiveness (outputs and outcomes) of the program For example, a Head Start-style program can reduce benefits by reducing the number of children served (inputs) or cutting back on the service hours and reducing expectations around likely benefits (outputs and outcomes). When discussing options, analysts must be clear as to which approach brings which benefits In the group home example, the analyst could propose a different group that would cost less. In the case of the foster care agency, a less expensive program would establish a media campaign in the city to find new foster parents, who would be trained to work with children who have had trouble adjusting to foster care. A more expensive program might increase the funding for subsidized adoptions. BUDGET ALLOCATION TABLE The budget allocation table summarizes the cost estimate as found in a chart of accounts, and it contains information about funding and staffing. The chart of accounts provided in the example can be replaced with one from the entity that is to be funded or with an appropriat substitute for that chart of accounts. All numbers in this table should be rounded as describe above. This may require small changes in totals (plus or minus a few hundred). Amount below designated rounding levels should not appear on the table. Only the summarized Other Spenders' Games Bury Controversial Items in the Budget - Make Trade-Offs Flatter Budget Deciders. A time-tested and successful strategy . Pretend to be angry Overwhelm budget reviewers with technical detail Give a little money back Claim special knowledge Analyzing Budget Proposals . Be objective: Be fair Check for sufficiency of funds - Review data; check math; source of data Seek justification; who will be better off? Focus on big picture . Be conservative Ask questions . is it realistic? are there barriers to implementation? 10 11 Budget Analysis . Focus on expenditures that are: : Discretionary Large rather than small Increasing rather than stable Expenditures must be sufficient to cover performance goal Expenditures must be politically acceptable Seek Legislative Guidance When Reviewing Proposals Strategic plans Ordinances e Fiscal & management policies Committee recommendations Reports of community engagement Political climate Year-round discussions 12 13 2 Budget Justification and Analysis Ask Fundamental Questions .How much will you do? . How well will you do it . Who will be better off? How will you know? Ask Probing Questions . Can activities within base budget be or are performed by another agency? . Can problem addressed by new program bo accomplished in another way, such as reorganization? What is impact of not providing new program or requested increase in service level? is issue one of inconvenience or true harm? . Are proposed increases based on workload self-generated or based on increased demand? 14 15 Responding to Budget Games More Probing Questions Ale new personnel, equipment & supply requests coordinated with recruitment & training? Exis police vehicle necessary while a recruit is in academy? ? For new buildings or facilities have adequate expensesteen projected for utilities, custodial services, & maintenance? Will other departments be impacted by request? . Can agency afford new position or program on on-going basis? Are criteria used in developing staffing levels defendable? Do data support proposal? ? . Be ethical Demand data Demand justification .But, sometimes games work "Come in and tell me what you need and I'll tell you how to get along without it!" 16 (grouped) chart of accounts should appear, and individual object codes should not. Normally, a summarized chart of accounts will have 5 to 10 categories of expenditures. The total should be distributed among funding sources. There should be at least one funding source; the default funding source for governmental activities is the "general fund." Supplemental Revenues should appear as a funding source Transfers from other governments and grants should appear as separate funding sources. If these are numerous, the larger ones should appear individually, and the smaller ones should be grouped by type. At the end of the allocation table are a few lines for personnel. Many governments specifically set maximum employment levels. This table communicates changes to be made in maximum employment levels. Because these are changes to maximum levels, they do not need to be repeated year after year. In the year they increase, they are entered as positive, and in the year they decrease, they are entered as negative. Changes in part-time employment levels are entered as fractions (FTE) on a separate line. No total line is shown. ACCOMPANYING LEGISLATION If legislation will be required to implement the initiative, the analyst should identify the relationship between the budgetary initiative and recommended changes in law. Is parallel proposed legislation under consideration? Are these funds needed to implement legislation that has already passed? Will the implementation of this initiative require legislation that has not yet been proposed? The need for legislation will vary by jurisdiction. In some jurisdictions, the authority for subordinate entities (agencies and departments) to conduct specific activities is tightly controlled, and any substantive change in such activities must be authorized by law. In other jurisdictions, authorizing legislation is only required when new entities are created, or entirely new duties are created. The analyst should know how these guidelines affect budgetary program changes within the local jurisdiction. It is likely that the authority to make grants to nonprofits is provided in the general laws of the jurisdiction, and under most circumstances, the jurisdiction would not consider grants not authorized under such laws. Budget Justification and Analysis Basic Premises Budgeting is about allocation of scarce resources - Agencies must sell budget proposals to budget reviewers (a political process) Departments are in competition for scarce resources Budget recommendations must be justified Budgets must address racial inequities .Budget review requires analyzing data and balancing revenues & expenditures Budget must be balanced! Justifying A Proposal proposal must be in writing: brief memo or on special forms (Read and follow instructions!) proposal must be well-written, accessible to intended audience problem / opportunity must be explained proposed solution must address problem worldoad or performance data must support proposal e revenue generation or future savings enhances proposal 2 Addressing Racial Equity . Identify clear goals, objectives, measurable outcomes - Identify who benefits or is burdened examine potential unintended consequences impacts in specific neighborhoods or areas, demographics Identify mechanisms for accountability data to be reported evaluation of impact Identify community engagement / input General Guidelines for Written Justification Be brief Use standard English; write to audience - Avoid jargon .Write clearly Avoid personal pronouns: use the agency Round all dollar amounts to no less than hundreds 4 Written Budget Justification Outline Introduction Summary Statement of Need Program or Capital Item Description Program or Capital Item Benefits Performance Measures (meaningful) Costs Impacts Options / alternatives Budget Spender Games Merging new programs with popular ones Disguise new programs as old stuff Maintaining current funding levels but using funds for other purposes Claiming expenditures are only temporary Transfer programs to another fund (shell game) Mandates 6 Budget Justification and Analysis More Budget Spender Games Rounding up (way up) Redoing categories Chrome it . Starting new programs with small sums or mid-year getting the fool in the door e Arguing a program pays for itself Arguing an increase now will produce savings later Using crisis to initiate new program . Emotional or political appeals High Risk Spender Games Cut popular programs Close Washington Monument Cut band and sports Eliminate School Resource Officers Ask for all or nothing Shift blame to reviewer Accelerate spending and ask for more 8 addressed. What problems will it address? Have these problems had concrete consequences? In other words, the analyst needs to tell a brief story that demonstrates how the absence of this initiative has led to socially undesirable outcomes It will help to refer to well-established evidence that the problem exists and that a program of the sort the analyst is proposing works to ameliorate this sort of problem. However, the analyst should limit these validating references to one or two. If current programs already address the need, the analyst should include evidence that they fail to fully address the need. Use standard English Section Breakdown The organization of a budget justification is straightforward. Budget justifications contain an introduction, an introductory summary: a statement of need; a description of the program, and information on benefits, performance measures, costs, staffing impact and suggestions INTRODUCTION The table that appears at the beginning of the budget justification includes the end of the summarized chart of accounts from the end of the budget justification. The information to be included is discussed with that table at the end of this section, INTRODUCTORY SUMMARY This section consists of a summary in a short sentence: "The [entity] proposes to beginning The introduction is the analyst's chance to get the attention of decision makers. It should not equivocate or use jargon. Important pointers for writing this sentence are as follows: 1. Make it a clear, simple statement in active voice, avoiding the use of passive voice. For example, write "The Fire Department proposes to distribute smoke detectors," not "The Fire Department proposes to have a program in which smoke detectors are distributed." 2. Make it interesting but keep it short. This sentence will naturally tend to be somewhat long but try to keep the overall text as short as possible. 3. Avoid using this sentence as a statement of need, a program description, or a statement of a benefits 4. Give a start date that is consistent with the fiscal year for which the current or next upcoming budget process begins. Do not give a starting date that requires a prior-period budget approval. STATEMENT OF NEED After the short introduction, the analyst explains in narrative form what need is being addressed. Why is this initiative needed? What problems will it address? Have these problems had concrete consequences? In other words, the analyst needs to tell a brief story that demonstrates how the absence of this initiative has led to socially undesirable outcomes. It will help to refer to well-established evidence that the problem exists and that a program of the sort the analyst is proposing works to ameliorate this sort of problem. However, the analyst should limit these validating references to one or two. If current programs already address the need, the analyst should include evidence that they fail to fully address the need. As an example, the Administration for Children's Services in New York City might generate a statement of need such as this: The objective of this program is to reduce the percentage of children who reenter foster care within a year of leaving it. Currently there are 14.000 children in foster care. About 10% (1,400) reenter foster care within a year of discharge. It is well F 610 Government Budgeting and Program Analysis The Budget Project Budget Proposal Justification Budget justifications are typically prepared in coordination with cost estimates. Typically, they are prepared during budget development, but sometimes they are made outside the normal cycle. They usually are used to ask for new or expanded programs or program elements Budget Justifications A budget justification explains why a particular program element has been proposed. This document is usually short-no more than two or three pagesand justifies the proposal to spend funds in a certain way. Usually, budget justifications are written by budget analysts in government agencies or nonprofit organizations to advocate for a particular initiative that requires a budget increase Managers and professional staff also find themselves in this role from time to time Budget justifications are not cost estimates. While they contain cost information, they generally do not thoroughly demonstrate costs. Cost estimates, which may be submitted to central budget offices as supporting material or may be maintained in records as work papers, provide much more thorough discussions of costs. The point of a budget justification is to communicate the purpose of the program and enough information about the program so that decision makers (from central budget office analysts through legislators) can make informed judgments. Some of these decision makers, such as budget analysts both at the central budget office and at the legislature, may want to see the work papers as well General Guidelines for Budget Justifications Analysts should follow certain guidelines as they write a budget justification: Be brief. Budget justifications are competing for attention with many other items. Avoid jargon. The audience for budget justifications may not be familiar with departmental expressions and vocabulary Avoid hype. Although the audience may not know the subject matter, they will most likely be able to tell when the proponent of the initiative is exaggerating Use active sentences. Write directly. Avoid personal referencesthe agent of action is the organization, not the analyst Use standard English. Round all dollar amounts to hundreds. If less than $100, round dollar amounts to tens. No budget justifications, even for small amounts should show precise numbers rounded to less than tens. Rounding may require modest adjustments of totals so that tables sum correctly. No math that can be repeated by hand should be out of balance, or if it is, there should be a specific note about how rounding has been used to generate the numbers. Section Breakdown The organization of a budget justification is straightforward. Budget justifications contain an introduction; an introductory summary; a statement of need; a description of the program, and information on benefits, performance measures, costs, staffing impact, and suggestions. After the short introduction, the analyst explains in narrative form what need is being F 610 Government Budgeting and Program Analysis The Budget Project Budget Proposal Justification Budget justifications are typically prepared in coordination with cost estimates. Typically, they are prepared during budget development, but sometimes they are made outside the normal cycle. They usually are used to ask for new or expanded programs or program elements Budget Justifications A budget justification explains why a particular program element has been proposed. This document is usually short-no more than two or three pagesand justifies the proposal to spend funds in a certain way. Usually, budget justifications are written by budget analysts in government agencies or nonprofit organizations to advocate for a particular initiative that requires a budget increase Managers and professional staff also find themselves in this role from time to time Budget justifications are not cost estimates. While they contain cost information, they generally do not thoroughly demonstrate costs. Cost estimates, which may be submitted to central budget offices as supporting material or may be maintained in records as work papers, provide much more thorough discussions of costs. The point of a budget justification is to communicate the purpose of the program and enough information about the program so that decision makers (from central budget office analysts through legislators) can make informed judgments. Some of these decision makers, such as budget analysts both at the central budget office and at the legislature, may want to see the work papers as well General Guidelines for Budget Justifications Analysts should follow certain guidelines as they write a budget justification: Be brief. Budget justifications are competing for attention with many other items. Avoid jargon. The audience for budget justifications may not be familiar with departmental expressions and vocabulary Avoid hype. Although the audience may not know the subject matter, they will most likely be able to tell when the proponent of the initiative is exaggerating Use active sentences. Write directly. Avoid personal referencesthe agent of action is the organization, not the analyst Use standard English. Round all dollar amounts to hundreds. If less than $100, round dollar amounts to tens. No budget justifications, even for small amounts should show precise numbers rounded to less than tens. Rounding may require modest adjustments of totals so that tables sum correctly. No math that can be repeated by hand should be out of balance, or if it is, there should be a specific note about how rounding has been used to generate the numbers. Section Breakdown The organization of a budget justification is straightforward. Budget justifications contain an introduction; an introductory summary; a statement of need; a description of the program, and information on benefits, performance measures, costs, staffing impact, and suggestions. After the short introduction, the analyst explains in narrative form what need is being documented that children in foster care who do not obtain a suitable placement are moved constantly from one home to another. The constant changes make it difficult for foster children to gain the stability needed for their development. This program addresses the specific conditions associated with reentry. PROGRAM DESCRIPTION After discussing the need, it is important to describe the program, technology, or equipment and point out differences from or similarities to comparable programs or items elsewhere. The description should provide the decision maker with the ability to "see" the program or item. This description may be similar to the description provided in the cost estimate For example, city officials who sought to reduce the above-mentioned percentage of children who reenter foster care would write a program description: This program, which seeks to reduce the percentage of children who reenter foster care within a year from 10% to 5%, proposes increasing the number of group homes needed to care for children who cannot adjust to foster homes. PROGRAM BENEFITS Next comes the issue of program benefits. How will the program or items proposed solve the problem? What is the nexus (agent of causality) between the program or item and the benefits? If the need is met, who will benefit? What sorts of benefits will accrue, and to whom? And then comes the tricky part: Who will be left out? The analyst needs to highlight affected constituencies, political sensitivity, or any risk that should be considered. One example of program benefits would be the fact that foster children who were previously shifted from one foster home to another will achieve stability in group homes, which have proven successful with many foster children. The risk of such a program is that the city's initial costs will increase immediately without the city seeing the benefits for at least 1 or 2 years. Such a risk is small compared with the benefits of added stability for many foster children. PERFORMANCE MEASURES How can the operating agency determine whether the program or item is meeting its objectives and using its resources wisely? Can these measurements be gathered? Will the resultant data be reliable? Are costs associated with collecting and analyzing these data included in the cost estimate? What will the manager or decision maker know from reviewing these data? These indicators should be considered in any budget justification memo An example of a performance measure is whether the percentage of foster children who reenter foster care within a year will be reduced from 10% to 5%. It may take 2 to 3 years to achieve such a reduction, but the benefits are clear COSTS The next section describes total costs by year, identifies each funding source, and identifies the amount to be spent from each source. Typical budget requests are for general fundsthat is, for funds from the general tax revenue in the budget year or from other specific sources. Depending on state and local laws, legislative authority may be required to spend funds in other categories as well, even if the funds are not public funds (this statement applies to public agencies). This section may include a brief description of major components of costs, but it should not be a thorough recapitulation of the cost estimate. There is no requirement to list minor components. Total amounts and other mentioned amounts should match amounts shown anywhere else in the cost estimate. Pay- and benefits-related cost information is reported in Budget Defender Games Delay decision Question spender's expertise Site rules Give a little to save a lot Triangulate argument . Preclude cutting sacred cows Cut something Use Your Power for Good Not for Evil! QUESTIONS? 18