Criminal Justice Agency Budget - Case Study Example

Budgets should reflect management's planned change initiatives, related costs, and expected results. 2) Performance-past and current performance, as well as that of like organizations, should contribute to the budgeting process. Consideration needs to be given to uncontrollable external changes that could dramatically affect the operation and its results. Examples of such events include rising energy costs, economic slowdowns, foreign threats, shifts in technology, and changing global markets. 3) People-good intra- and inter-organizational communications are essential to developing both good plans and good budgets.

From customers to suppliers to internal personnel, the higher the quality of information, thought, and input into the process, the more likely a more realistic budget will result. The Fiscal Services Unit of the City of Yonkers is responsible for preparing and monitoring the police department's budget, processing its payroll, keeping time and leave records for its personnel, and ensuring that reimbursements due the department are obtained in a timely manner. (McElron, 2008) The unit also provides statistical information to city departments as well as outside government agencies.

Presently, the unit consists of a Captain, an Account Clerk IV (Jackie Olmsted), a Clerk III (Flo Fallon), two Clerk IIs (Janet Castelli, and Louise Campbell) and a Clerk I (Michael Gale). The Fiscal Services Unit prepares operating and capital budget requests for the police department based on information provided by each unit or division's commanding officer. In accordance with the readings for this course, I would classify the budget system as an annual system (meaning that a budget is proposed for each year).

For fiscal year 2007/2008, which began on July 1, 2007 and continues until June 30, 2008, the police department's operating budget is $69,106,663; personnel costs comprise 98% of the operating budget. After receiving the adopted budget from the city, the Fiscal Services Unit monitors expenditures to ensure that they are in compliance with the department's budget. The annual budget model is the best suited for the City of Yonkers as it allows the Fiscal Services Unit to maintain the pulse of the budget while planning ahead for the city's needs for the next year.

(Bennett & Hess, 2007, pg. 416) In administering the budget, the Fiscal Servi