It is important to possess the ability to properly evaluate and analyze a budget and a CAFE. However, it is also vital to have the ability to create a budget of your own. For this assignment, first review the Line-Item Budgeting Exercise from The Public Administration Workbook. (This exercise is located in this assignment”s Resources.)
For the Budget Creation assignment, you will consolidate a library system”s budget while reducing expenditures by 3% and adhering to the requirements on Form 56 of the Line-Item Budgeting Exercise. Form 56 lists the primary requirements for the budget.
For Part 1, which is due in this unit, you will use the information on Form 56 to construct a line-item budget in the Line-Item Worksheet provided in this assignment”s Resources.
Create and submit a simple line-item budget using the Line-Item Worksheet provided. For this exercise, you will act as the deputy budget director. In this position, the Adams County Board of Supervisors is requiring you to consolidate the current budget into a single county-wide budget. The current budget is broken down by branch library and can be found in the Line-Item Worksheet.
Your job as the deputy budget director is to create a consolidated budget for the county-wide library system. The new budget must reduce total expenditures by 3%. To do this, you must adhere to the requirements listed on Form 56 (page 215 of the Line-Item Budgeting Exercise):
2.All existing public libraries in the county, including the branches in the city of Wakefield, are to remain open.
3.The county”s cost-sharing agreement with the municipalities assumes that there will be an overall savings of 3% from the aggregate of the existing library budgets.
4.No cuts are to be made in any full-time library employees. Cuts may be proposed in other categories.
5.As per the county”s agreement with the public employee unions, salary scales within job classifications are to be standardized at the highest levels currently paid by any of the newly consolidated units.
6.All township and village librarians previously designated “head librarians” (full- or part-time) are to be predesignated “branch librarians” and are to be compensated accordingly.
7.The position of head librarian for the city of Wakefield is to be eliminated. A new position, director of county libraries, is to be created, budgeted at $45,000.
This last requirement is due to a new collective bargaining agreement and may require raising the salaries of some employees while still cutting 3% from the overall budget. In short, your new budget should spend 3% less than the budget that appears in the Excel spreadsheet and meet all of the aforementioned requirements from Form 56.