Describe your department/agency/division budget, and main focus
or purposes of the document (Mission, Vision, and Values)
The Ventura county probation agency is given the mandate to supervise offenders of different ages on probation. It also has the role of preparing sentencing report required by the courts. On the juvenile context, it ensures there is preparing for an equivalent for their facilities operations. The mission of this agency is to safeguard the community security by initiation of a program that graduated sanctions. The sanctions are purposed to bring balance of services between the lawbreaker and the community. Under the jurisdiction of the agency, the young , adult and the entire family set up get a positive change by conducting a thorough assessment that would facilitate an accurate determination of the extend of intervention need (Bovaird,2009).
The main purpose of the document is to provide accountability and responsibility of the county’s political system. This means that it holds the government responsible and accountable of its positive or negative actions. It simply implies that the financial information provided by the document outlines the causal relationship and sequence, which would utilize resources to attain the set goals and objectives of the government.
Describe major appropriations and changes from the previous year.
The changes from the fiscal year 2012-13 explains that the government incurred less cost on the expenditure ( 61,327,733) for the county operation as compared to the year 2013-13 where the total expenditure increased by 4,078,707 summing up to 65,406,440. The revenue generated was considerably low compared to that of the preliminary budget. The difference between is 36,600,695 hence deduction of the total revenue for the fiscal year 2012-13 the net cost is 33,800,000 which high to that of the previous year. Using the appropriation to determine the total net cost has outlined that the year budget the government allocated large sum of money to the appropriation compared to the revenue generated (Halpin, 2007).
Describe major revenue sources and changes from the previous year.
The major revenue sources and changes from the previous year include rev- use of money and property, which means that the concern individuals in the county pay a certain fee to the relevant authorities of the county. Intergovernmental revenue serves as a main source of revenue for the county. It is the money collected through the activities or transaction that take place between the Venture county government and any other government. The county uses the fund collected from any paid services offered to both the public and the private sector. This is the most common source of revenue for the county of venture, it also includes the fine charge for the crime committed, and the public service offered for instance the post office services. Other revenue comes from the miscellaneous activities or involvement of the government in diverse petty activities, which in return contributes a certain amount of revenue (Steiss, 2009).
Describe fixed assets, positions, and changes from the previous year.
Fixed asset is any tangible piece of property that an entity of individual owns and benefits from the outcome or production of its generated income. In general, point of view, fixed asset cannot be converted or consumed into any liquid form (cash) in a period of not less than one year. In the venture county fiscal year 2013-14 budget show that the county lacks the fixed asset that need to be invested or assessed. The assets were estimated to be 40669 in the year 2012-13 but it turned out that there were no assets adopted. It therefore made it difficult for them to introduce new assets. The preliminary budget reads a nil assets because there were no assets brought forward from the previous year. Lack of asset for the county meant that the government did not budget for any expenditure for the purchase hence lowering the expenditure cost (Halpin, 2007).
Identify major policy issues such as budget reductions or reorganizations.
The major policy issues that concern the budget for example, in the fight to reduce the overstraining of the budget in the Ventura County. The fiscal policies, which help in the dictating how, the budget, would be. The Ventura County on its expenditure and the source of revenue collected. The reorganization of the budget in the allocation of resources to each department is considered vital. For instance the major obstacle seen to derail the budget where the healthcare law , the house voted for the amendment of a health law which particularly constrained the budget and stripped off the government a large portion of finance. The budget shows the preference of values concerning the making of the allocation decisions for example on what one wants to spend and the portion of the resource consumed. A budget can be re-organized if other key and crucial matters come up as an emergency and urgent for example during crises, there is required to make allocations for the special program. The budget committee sits and agrees on how to allocate and engage the budgetary in allocation with the little resources available (Toledo, 2008)
Healthy or lean budget and why?
The budget prepared in the Ventura County is a lean budget, the lawmakers were in their way of preparing the lean state budget. This was due to the low economic situation in the county, a budget that cuts on the government agencies sharply and leaves individuals working with no pay rise. In addition, the peoples’ planned cost of living is put on bail as the pensions meant for employees are erased. The budget is a tool that helps in planning for the county; the Ventura County is made up many districts that have the various budgeting committees that await the approval of the government budget so that they can approve their own budgets. It is also important to have a lean budget when the resources are scarce. (Steiss, 2009).
How could the budget document be improved?
The budget document can be improved if the government engages the public in the planning and allocation of the resources to be evenly distributed. The document prepared in the Ventura County if not well checked could paralyze the budget allocation in a fair manner. Supervisors in the Ventura country were advised to trim the budget in order for them to operate within the budget line. Taxpayers on the other hand advocate pushing for a review of the budget to benefit them. Since the budget is over generous and expensive for the government in order to maintain and regulate it during the lean budget times. The faculty agreed to an early retirement and other people lay off. The budget remained tentative since the state had not approved its own budget though the district was required to state their spending before the fiscal year commences.
Complete a “Budget Document Assessment” using Appendix H (page 343) of Dollars & Sense.
__3__Does the budget message address major issues (assumptions,
Trends, problems, and opportunities) (0-4 points)
___2__Does the budget includes an overall mission statement? (0-2
Points)
__2__Does the budget include overall goal statements? (0-3 points)
Local government dollars and sense
__2__Does the budget includes a section on fund balances and reserves.
(0-3 points)
___0_Does the budget show goals by department or program? (0-
2 points)
__2_Within department or program budgets does it include measurable
Objectives? (0-3 points)
__3__In your judgment, are the objectives meaningful? (0-4 points)
Are the objectives measurable? (0-3 points)
___2_Within department or program budgets does it include performance
Measures or service indicators? (0-3 points)
_1___Are the performance measures linked to the objectives? (0-3
Points)
_2___Does the format is added to or detract from the document? (0-2
Points)
_1___Do the charts and graphs help communicate budget information?
(0-3 points)
___1_Does the budget include a table of contents? (0-1 points)
_1___Does it includes an index? (0-1 points)
__2_Would an elected official feels this is a user friendly budget?
(0-4 points)
__3__Would a community member feels this is a user friendly budget?
(0-4 points)
__4__Does the budget address the major questions you have about
The agency’s issues and problems? (0-5 points)
_31__Total Points
Evaluation
Excellent
Good
Average
Improvement N
Revise Entire Bu
Who is responsible for preparing the budget document and how is the budget used within the organization?
The people responsible for the preparation of the budget involve various individuals, which the house appoints to deal with the budget preparation. The committee appointed need to ensure that all other state holders are involved by taking the some representatives from key sectors. In most cases the supervisors provide sufficient information, for example in offering solutions. The budget for the district would be approved upon the approval of the budget of the government. The document is held with high authority and respect, and it takes time in proposing, analyzing, and preparing the budget before it reaches the public domain (Toledo, 2008)
The budget is often used in various ways within the organization; for example as a management tool, the budget is a management tool for the organization cannot work without a budget , the budget dictates the things it is entitled , and how various activities have been allocated funds. The budget also is a tool used in the organization and planning of the organization the budget points out the key areas that aid in the success of the organization.
References
Bovaird, A. G., & Löffler, E. (2009). Public management and governance (2nd ed.). London: Routledge.
Halpin, J. (2007). The Budget-Building Book for Nonprofits: A Step-by-Step Guide for Managers and Boards. San Francisco: Wiley.
Steiss, A. W. (2009). Financial management in public organizations (13 ed.). Pacific Grove, Calif.: Brooks/Cole Pub. Co..
Toledo, T. O. (2008). Dollars & sense (8 ed.). Chicago: Bank Marketing Association.
