BUDGETING AND FUNDRAISINGSWrk 160

Chris Cole, MSW

Fall, 2010

Approaches to the Budgeting Process

• The 4 Phases of a Typical Budget Process1. Policy Planning and Resource Analysis

a. Revenue Estimation

2. Policy and Budget Formulationa. Budget Call

b. Budget Formulation

c. Budget Hearings

3. Policy and Budget Executiona. Budget Adoption

b. Budget Execution

4. Auditing and Evaluating

The Funding of Services• Federal and State Funding• Grants• Community Funds• Endowments and Special Funds• Fees-for-Service• Insurance Reimbursement• Purchase of Service Contracting

FY2010 Spending by Category

Budgets and Budget Management• Line-item Budgeting

• Expenditure Categories• Estimated Annual Costs

• Functional Budgeting• Program Budgeting• Program Planning & Budgeting Systems (PPBS)

• Total program costs• Cost per unit of service• Cost per output• Cost per outcome

• Outcome Budgeting

Grant-writing• Grant Proposals and Grant Submissions• Elements of a good proposal

1. Executive Summary

2. Statement of Need

3. Project Description

4. Budget

5. Organizational Information

6. Conclusion

7. Evaluation/Outcomes