Manhattan Community Board Leadership Development Series: Budget Process & District Needs

1. Gale A. Brewer
Manhattan Borough President
Manhattan Community
Board Leadership
Development Series June
2014
New York City Budget Overview

2. Training AgendaTraining Agenda
4) Role of the City Council4) Role of the City Council
3) Role of the Borough Board3) Role of the Borough Board
2) Role of the Borough President2) Role of the Borough President
1) Overview of the City Budget1) Overview of the City Budget

3. Training AgendaTraining Agenda (continued)(continued)
5)5) Role of the Community BoardRole of the Community Board
 Budget Priorities HearingBudget Priorities Hearing
 Community Board Review of the PreliminaryCommunity Board Review of the Preliminary
BudgetBudget
 District Needs StatementsDistrict Needs Statements
 Voting on Board PrioritiesVoting on Board Priorities
6)6) How to Read a BudgetHow to Read a Budget
7)7) Review of the Community BoardReview of the Community Board
Internal Operating BudgetInternal Operating Budget
8)8) Questions and AnswersQuestions and Answers

4. The NYC Budget is split up into the following components:
Expense Budget:
- The Expense Budget funds things like government salaries, pensions,
and operating expenses
Revenue Budget:
- The Revenue Budget contains an estimate of how much money the
city will take in each year in taxes, fines, fees, and state/federal grants
The Contract Budget
- A subset of the expense budget, includes all contractual services
The Financial Plan
- Released 4 times each year, and provides a multiyear perspective on
city spending and revenues.

5. The Capital Budget
-Capital funding funds physical infrastructure and equipment
projects undertaken by city agencies (parks renovations,
roadwork), as well as nonprofit organizations.
-Capital projects must have a value of at least $35,000 for
equipment purchases, and a useful life of at least 5 years.
-In order for the city to fund a non-city capital construction
project, there must be a minimum city contribution of at least
$500,000.
-There is a third category of capital spending, known as
minimally-attached moveable property, where the minimum city
contribution is $250,000.

6. The two major players in the budget process each year are the
Mayor and the City Council.
ROLE OF THE MAYOR:
The Mayor allocates funding to all city agencies, determines the
non-property tax revenue forecast for the City, proposes the
Preliminary and Expense Budget each year, and negotiates with the
City Council over the final adopted budget.
The primary agency within the Mayor’s Office responsible for the
overarching budget of the City is the Office of Management and
Budget, or OMB.

7. ROLE OF THE CITY COUNCIL
The City Council is responsible for reviewing and holding
hearings on the Mayor’s Preliminary and Executive Budget,
negotiating internally and with the Mayor on budget items,
adopting the final budget, accepting or rejecting budget
modifications throughout the year, and also making allocations to
both the Expense and Capital Budget through the Member Item
Process.
Though much-maligned, the Member Item process provides
valuable support to nonprofit organizations and city agencies in
the form of small discretionary grants, as well as larger
allocations generally known as Speaker Initiatives.
The City Council is currently revising the way that Discretionary
Funding is allocated through Rules Reform, though the exact
details of the changes are not known at this time.

8. OTHER RESOURCES FOR INFO ON THE BUDGET
1) The New York City Council publishes all of its budget
hearing reports on its website at www.council.nyc.gov
2) The NYC Independent Budget Office, provides
nonpartisan information about New York City's budget to the
public and their elected officials. IBO presents its budgetary
reviews, economic forecasts, and policy analyses in the form
of reports, testimony, memos, letters, and presentations. IBO
also produces guides to understanding the budget and
provides online access to key revenue and spending data
from past years. You can visit them at www.ibo.nyc.ny.us

9. OTHER RESOURCES FOR INFO ON THE BUDGET
3) The NYC Comptroller is responsible for auditing and
providing comprehensive oversight of the city’s budget. The
Comptroller also oversees the 5 pension funds ($140b in
assets), reviews Contracts, issues City Bonds, and more.
More info on the comptroller can be found at
comptroller.nyc.gov
4) There are also many other good government and
advocacy organizations that provide important insight and
analysis of the city’s budget process such as the Citizens
Budget Commission.

10. OVERALL NYC AND NATIONAL BUDGET OUTLOOK
Relying on the IBO (which is often more optimistic than OMB),
there is a projected surplus of $833m for FY15, and a FY16
shortfall of $1.6b, which seems large but is actually only 2.9% of
city generated revenues.
IBO projects national real GDP growth of 3.5% in FY15, 3.2% in
FY16, 2.7% in FY17, and 2.4% in FY18.
IBO also projects that in NYC, job growth will increase by an
average of about 1.5% over the next 5 years.
Personal income will grow an average of about 5% over the next
5 years, including 5.6% in FY15 and FY16.

11. FY15 NYC BUDGET OVERVIEW
For Fiscal Year 2015, the New York City Executive Budget is
approximately $75 billion.
Of that amount, approximately $48b comes from taxes, $12b
from NYS grants, and $7b from federal grants.
NYC allocates its budget as follows:
- $15.5b is spent on health and social services (Medicaid,
HHC, DOHMH, DHS, etc.)
- $21.5 b is spent on education, with over $20b of that going
toward the Department of Education.
- $9.1b goes toward uniform services (police, fire, corrections,
and sanitation)
- $8.3b goes to all other agencies
-$5.2b in fringe expenditures
-$4.9b in debt service
-$8.2b in pension costs

12. WHAT $10 MILLION BUYS (Statistics from IBO)
-887 Head Start Childcare slots
-159 new teachers
-12.4 billion gallons of wastewater treated
-9 fire ladder trucks
-719 children receiving early intervention services
-272 family shelter units in DHS
-1,010 summer pool and beach season lifeguards
-80 police officers per year
-2 days of incarcerating the average daily prison population
(12,789 inmates in city jails)
-10 days of disposal of residential garbage from DSNY
-1.3 million home delivered meals for seniors
-65 lane-miles of resurfacing NYC streets

13. ROLE OF THE BOROUGHROLE OF THE BOROUGH
PRESIDENT IN THE BUDGETPRESIDENT IN THE BUDGET
PROCESSPROCESS
COMMENT/ RECOMMEND/ALLOCATECOMMENT/ RECOMMEND/ALLOCATE

14. COMMENTCOMMENT
Charter 241Charter 241
Borough Board Public HearingsBorough Board Public Hearings
Manhattan Borough Board Priorities ReportManhattan Borough Board Priorities Report
Role of the Borough PresidentRole of the Borough President

15. RECOMMENDRECOMMEND
New York City Charter, Section 245New York City Charter, Section 245
Borough Presidents Recommended ModificationsBorough Presidents Recommended Modifications
to Mayor’s Preliminary Budgetto Mayor’s Preliminary Budget
New York City Charter, Section 251New York City Charter, Section 251
Borough Presidents Recommendations to theBorough Presidents Recommendations to the
Executive BudgetExecutive Budget
Role of the Borough PresidentRole of the Borough President

16. ALLOCATEALLOCATE
Charter 211Charter 211
 Initial Capital Allocations & RescindmentsInitial Capital Allocations & Rescindments
Charter 249Charter 249
 Final Capital AllocationsFinal Capital Allocations
Role of the Borough PresidentRole of the Borough President

17. CAPITAL PROGRAMCAPITAL PROGRAM
Capital allotment based on a formula:Capital allotment based on a formula:
Landmass,Landmass,
Population,Population,
and the City’s total overall capital budget.and the City’s total overall capital budget.
The City’s total capital budget fluctuates from year to year.The City’s total capital budget fluctuates from year to year.
Amount of capital dollars also varies from year to year.Amount of capital dollars also varies from year to year.
PROPOSALS ACCEPTED BETWEEN JANUARY ANDPROPOSALS ACCEPTED BETWEEN JANUARY AND
FEBRUARY. FY15 DEADLINE WAS FEBRUARY 27, 2014FEBRUARY. FY15 DEADLINE WAS FEBRUARY 27, 2014

18. CAPITAL PROGRAMCAPITAL PROGRAM
Applicant EligibilityApplicant Eligibility
City AgencyCity Agency
Non-profit with 501(c)(3) status.Non-profit with 501(c)(3) status.
Project EligibilityProject Eligibility
Projects must be tangible property or other assets with a multi-year life.Projects must be tangible property or other assets with a multi-year life.
The cost must be $35,000 or greater.The cost must be $35,000 or greater.
The expected useful life must be a minimum of five (5) years.The expected useful life must be a minimum of five (5) years.
Additional requirements for non-City owned entities.Additional requirements for non-City owned entities.
Project ExamplesProject Examples
Major construction or improvement projects.Major construction or improvement projects.
Stand alone purchases of major equipmentStand alone purchases of major equipment
The purchase or development of equipment systemsThe purchase or development of equipment systems

19. MCGP PROCESSMCGP PROCESS
ProgrammaticProgrammatic funding is provided to organizations that work tofunding is provided to organizations that work to
sustain, foster, and enhance the quality of life for Manhattansustain, foster, and enhance the quality of life for Manhattan
residents, neighborhoods, and communities.residents, neighborhoods, and communities.
In FY15 we have funding in the following city agencyIn FY15 we have funding in the following city agency
budgets:budgets:
□□ Department for the AgingDepartment for the Aging
□□ Department of EducationDepartment of Education
□□ Department of Parks & RecreationDepartment of Parks & Recreation
□□ Department of Health & Mental HygieneDepartment of Health & Mental Hygiene
□□ Department of CorrectionsDepartment of Corrections
Applicants must be a not-for-profit, community-basedApplicants must be a not-for-profit, community-based
organization or a designee to serve as a fiscal conduit withorganization or a designee to serve as a fiscal conduit with
such status.such status.
Funding Range:Funding Range: Grants start at $3,000, but award amounts areGrants start at $3,000, but award amounts are
subject to funding availability.subject to funding availability.
Applications for FY15 were due June 6, 2014

20. Cultural TourismCultural Tourism
NYC & Company provides funding through the Borough Presidents.NYC & Company provides funding through the Borough Presidents.
Funds may ONLY be used for projects that promote not-for-profitFunds may ONLY be used for projects that promote not-for-profit
501(c)(3) arts and cultural organizations and their events.501(c)(3) arts and cultural organizations and their events.
Grant funds can be used to pay for the following:Grant funds can be used to pay for the following:
Development and distribution of cultural organization promotionalDevelopment and distribution of cultural organization promotional
materials (brochures, posters, maps, videos and slides).materials (brochures, posters, maps, videos and slides).
Special cultural events or projects supported by the BoroughSpecial cultural events or projects supported by the Borough
President and designed to bring visitors to the borough.President and designed to bring visitors to the borough.
Cultural advertising targeted to the inbound visitor market(s)Cultural advertising targeted to the inbound visitor market(s)
Research to determine visitor profiles, identify markets or measureResearch to determine visitor profiles, identify markets or measure
economic impact of cultural organizations’ tourism initiatives.economic impact of cultural organizations’ tourism initiatives.

21. Other GrantsOther Grants
Our office can assist community based organizations in ManhattanOur office can assist community based organizations in Manhattan
to find, apply for, and obtain state, federal, and foundation grants.to find, apply for, and obtain state, federal, and foundation grants.
MBPO is a local government or municipality.MBPO is a local government or municipality.
Our office can play several roles:Our office can play several roles:
MBPO as official applicantMBPO as official applicant
MBPO as sponsorMBPO as sponsor
MBPO as a supporterMBPO as a supporter
MBPO assists with preparation of a proposal.MBPO assists with preparation of a proposal.
Repository for grants informationRepository for grants information
Needs assessmentNeeds assessment

22. Role of the Borough BoardRole of the Borough Board
The Borough Board:The Borough Board:
Reviews the Mayor’s Preliminary Budget.Reviews the Mayor’s Preliminary Budget.
Holds Borough Board Public Hearings.Holds Borough Board Public Hearings.
Produces Borough Board Priorities Report.Produces Borough Board Priorities Report.
Borough Board is a charter mandated group that isBorough Board is a charter mandated group that is
comprised of:comprised of:
Community Board Chairs,Community Board Chairs,
the Manhattan Delegation of the City Council,the Manhattan Delegation of the City Council,
the Borough President.the Borough President.
Who sits on the Borough Board?
What role does the Board play in the budgetary process?

23. BOROUGH BOARD BUDGET PRIORITIES REPORT
Each Year, the NYC Charter requires Borough Presidents, via the
Borough Board, to submit a comprehensive statement on the budget
priorities of the borough to the Mayor, City Council, and OMB
The Charter also requires that public notice be given to solicit input
and recommendations from the public on the budget needs of the
Borough. In order to comply with this requirement, an online budget
priorities survey was made available from March 6, 2014 – March 18,
2014, and a public hearing was held on March 20, 2014.

24. This year, our office received responses from 425 individuals,
representing all twelve Community Board Districts.
Respondents were asked to rate a number of budget priorities in terms of
their importance to the respondent, from 1-5. The following programs were
identified as most important (% ranked 4 or 5 in parentheses):
- K-High School Education (75%)
- Affordable Housing (70%)
- Public Transportation (69%)
- Youth Services (67%)
- Public Infrastructure (64%)
- Parks (62%)
- Human / Social Services (62%)
- Public Health (59%)
- Higher Education (58%)
- Senior Services (58%)
- Pre-K Education (56%)
- Economic / Business Development (54%)
- Homeless Services (54%)
- Technology Infrastructure (47%)
- Cultural Affairs (47%)

25. HOW CAN WE IMPROVE
THIS PROCESS?

26. The Council establishes priorities, allocatesThe Council establishes priorities, allocates
resources and sets the policy agenda for the year.resources and sets the policy agenda for the year.
The Council has final budget approval powers.The Council has final budget approval powers.
During the budget process, the Council may changeDuring the budget process, the Council may change
budget priorities and add special "terms andbudget priorities and add special "terms and
conditions“ requiring city agencies to report to theconditions“ requiring city agencies to report to the
Council on how specific monies are being spentCouncil on how specific monies are being spent
throughout the year.throughout the year.
Role of the City CouncilRole of the City Council

27. BUDGET TIMELINEBUDGET TIMELINE
4. Borough Presidents’ Agency Hearings – March
5 BP’s Question Agency Commissioners on Mayor’s Prelim
Budget
1. Mayor’s Preliminary Budget – January
Departmental Estimates, Financial Plan
2. Borough Board Public Hearings – February
CB Review of Preliminary Budget, Development of Priorities
3. Borough Priorities Report – Feb/March
Mandated by Section 241 of the City Charter
5. BP’s Recommended Modifications – March
Mandated by Section 245 of Charter

28. BUDGET TIMELINEBUDGET TIMELINE ((Continued)Continued)
6. BP Initial Capital Allocations – March
Section 211 Mandated Capital Project Submissions
7. Mayor’s Executive Budget – April
Mayor’s Final Budget Proposal
8. BP’s Recommended Modifications to Executive
Budget – May
Mandated by Section 245 of the City Charter
9. BP’s Final Capital Allocations – May
Section 249 Mandated Capital Project Submissions
10. Adopted Budget – June
Adopted by City Council and Signed by Mayor
FISCAL YEAR BEGINS JULY 1

29. COMMUNITY BOARD BUDGETCOMMUNITY BOARD BUDGET
PROCESS ACTIVITIESPROCESS ACTIVITIES
CONSULTATION WITH CITY AGENCIESCONSULTATION WITH CITY AGENCIES
District Consultation (local)District Consultation (local) SpringSpring
Borough Consultations (meet with Commissioners)Borough Consultations (meet with Commissioners) AutumnAutumn
PREPARE NEEDS STATEMENTS ANDPREPARE NEEDS STATEMENTS AND
LONG RANGE STRATEGIESLONG RANGE STRATEGIES (to City Planning)(to City Planning) AugustAugust
SUBMIT BUDGET REQUESTSSUBMIT BUDGET REQUESTS (to OMB)(to OMB)
Capital and ExpenseCapital and Expense
Early Nov.Early Nov.

30. COMMUNITY BOARD BUDGETCOMMUNITY BOARD BUDGET
PROCESS ACTIVITIESPROCESS ACTIVITIES
HEAR TESTIMONY AT PUBLIC HEARINGS ABOUT
Budget Requests Summer/September/October
Reactions to Preliminary Budget February
TESTIFY AT CITYWIDE PUBLIC HEARINGS
City Planning Commission:
Draft of 10 Year Capital Strategy (odd years) January
Borough Board February
City Council Hearings March, May

31. COMMUNITY BOARD BUDGETCOMMUNITY BOARD BUDGET
SUBMISSIONSSUBMISSIONS
DISTRICT NEEDS STATEMENT August
Describes long Range Local Issues and community Board’s Strategies
CAPITAL BUDGET SUBMISSIONS by early
Nov.
Up to 40 Requests for Projects – with voted priorities
EXPENSE BUDGET SUBMISSIONS by early
Nov. Up to 25 Request for programs or personnel – with voted priorities
SERVICE PROGRAM PRIORITIES by early
Nov.
Ranking 85 Local Programs Provided by the City
STATEMENT ON THE PRELIMINARY BUDGET by Feb.
th

32. COMMUNITY BOARDCOMMUNITY BOARD
BUDGET CALENDARBUDGET CALENDAR
1) June District Consultations
[for next fiscal year]
2) July
July 1st
, fiscal year begins.
3) Summer
Submit District Needs Statement
to the Department of City Planning.
4) October
Borough Consultations conclude.
Public Hearings held by boards
By early November, submit budget requests
to the Office of Management and Budget.
5) January
Preliminary Budgets issued Jan 16;
Register of Community Board Budget
Requests Published.
1 of 2
6) FEBRUARY
By Feb 15, Community Board
hearings and statement on the
Preliminary Budget.
By Feb 25, Borough Board hearings
and statement on the Preliminary
Budget.

33. COMMUNITY BOARD
BUDGET CALENDAR
8) MARCH
By March 10th
, Borough Presidents
Submit Modifications to Preliminary
Budget.
9) APRIL
April 26th
, Mayor’s Executive Budget
is issued, and the Register of
Community Board Budget Requests
is published.
10) MAY
By May 6th
, Borough Presidents submit
modifications to Executive Budget.
May 6th
– 25th
, City Council hearings on
Executive Budget.
11) JUNE
June 5th
, City Council adopts Budget.
12) JULY
July 1st
, fiscal year begins; Borough
Presidents may propose service
reallocations..
2 of 2

34. BUDGET DOCUMENTS TOBUDGET DOCUMENTS TO
HELP PREPARE BUDGETHELP PREPARE BUDGET
REQUESTSREQUESTS
REGISTER OF
COMMUNITY BOARD
REQUESTS*
EXPENSE AND
CAPITAL BUDGET*
CAPITAL
COMMITMENT
PLAN*
CAPITAL PROJECT
DETAIL DATA
REPORT**
DISTRICT
RESOURCE
STATEMENT
AGENCY BUDGET
AND
SERVICE
STATEMENT
SERVICE DELIVERY INFORMATION
(e.g., District Manager, Local service
chiefs).
MAYOR’S
MANAGEMENT
REPORT*
NEEDS STATEMENT
*on New York City’s website – http://www.nyc.gov **on OMB CD

35. District Needs and Expense /District Needs and Expense /
Capital PrioritiesCapital Priorities
- Huge opportunities for reform
- Need more transparency
- Need more community input
- Need better data on how decisions
are made

36. CITY CHARTERCITY CHARTER
MANDATESMANDATES
COMMUNITY BOARDS AND CITY AGENCIES
[Traditional roles in budget process are formalized]
MAYOR
-Consults with the Borough Presidents while preparing
the Executive Budget.
-As part of the Executive Budget, responds to Community Boards
budget priorities (explains disapprovals).
BOROUGH PRESIDENTS
-Together propose budget expenditures for 5% of Capital Budget, and 5%
of discretionary increases in Expense Budget.
-Recommend Preliminary and Executive Budget appropriations
to the Mayor and city Council.
-Prepare borough’s needs statements and priorities.
-Appeal Mayor’s budget decisions to the City Council.
-May reallocate some agency personnel and resources after budget
adoption.
CITY COUNCIL
-Adopts budget.

37. Sample of a Community Board Operating BudgetSample of a Community Board Operating Budget
Annual PS and OTPS Budget TotalingAnnual PS and OTPS Budget Totaling $206,895$206,895
BROOKLYN COMMUNITY BOARD 19BROOKLYN COMMUNITY BOARD 19
FY 2014 BUDGETFY 2014 BUDGET
POSITION SCHEDULEPOSITION SCHEDULE
TitleTitle
Line NoLine No.. TitleTitle CodeCode PosPos.. Annual RateAnnual Rate
11001100 District ManagerDistrict Manager 56086 156086 1 $ 78,000$ 78,000
11051105 Assistant District ManagerAssistant District Manager 56087 156087 1 $ 40,000$ 40,000
11151115 Community AssociateCommunity Associate 56057 156057 1 $ 28,500$ 28,500
SUBTOTAL FOR OBJECT 001SUBTOTAL FOR OBJECT 001 $ 146,500$ 146,500
Object 053: Amount To Be ScheduledObject 053: Amount To Be Scheduled
11531153 Amount To Be Scheduled – PSAmount To Be Scheduled – PS $ 5,000$ 5,000
SUBTOTAL FOR OBJECT 053SUBTOTAL FOR OBJECT 053 $ 5,000$ 5,000
POSITION SCHEDULE TOTALPOSITION SCHEDULE TOTAL $ 157,500$ 157,500
PS OPERATING BUDGETPS OPERATING BUDGET
Unit of Appropriation: 001 Personal ServicesUnit of Appropriation: 001 Personal Services
Budget Code: 1000Budget Code: 1000
ObjectObject DescriptionDescription PosPos.. AmountAmount
001001 Full Year PositionsFull Year Positions 33 $ 146,500$ 146,500
021021 Part-Time PositionsPart-Time Positions $ 17,100$ 17,100
031031 Hourly PositionsHourly Positions $ 10,137$ 10,137
042042 Longevity DifferentialLongevity Differential $ 800$ 800
051051 Salary AdjustmentsSalary Adjustments $ 4,000$ 4,000
053053 Amount To Be ScheduledAmount To Be Scheduled $ 5,000$ 5,000
TOTAL PS OPERATING BUDGETTOTAL PS OPERATING BUDGET $ 183,537$ 183,537
TOTAL PERSONAL SERVICES BUDGETTOTAL PERSONAL SERVICES BUDGET $ 183,537$ 183,537
BROOKLYN COMMUNITY BOARD 19
FY 2014 BUDGET
OTHER THAN PERSONAL SERVICES OPERATING BUDGET
Unit of Appropriation: 002 Other Than Personal Services
Budget Code: 1000
Intra-City
Object Account Description Amount
10X 856001 Storehouse $ 750
100 Supplies & Mater. $ 2,000
117 Postage $ 2,500
314 Office Furniture $ 2,000
315 Office Equipment $ 1,250
337 Books – Other $ 750
40B 858001 Telephone $ 3,250
403 Office Services $ 1,525
412 Rentals of Misc. Equip $ 1,533
451 Local Travel Expend. $ 500
600 Contractual Services – General $ 2,900
602 Telecommunication Maintenance $ 950
612 Office Equipment Maintenance $ 1,000
624 Cleaning Services $ 1,250
700 Fixed Charges – General $ 500
794 Training Program for City Employees $ 700
TOTAL OTHER THAN PERSONAL SERVICES BUDGET $ 23,358
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RENT AND ENERGY BUDGET
Unit of Appropriation: 003 Rent and Energy
Budget Code: 4000
Intra-City
Object Account Description Amount
414 Rentals – Land, Buildings, & Structures. $ 36,232
42C 856001 Heat, Light & Power $ 1,528
TOTAL RENT AND ENERGY BUDGET $ 37,760

38. Community Board’s OperatingCommunity Board’s Operating
Expense BudgetExpense Budget
$206,895$206,895
 Operating BASE budget for each of 59 CB’sOperating BASE budget for each of 59 CB’s
 Excludes rent and energy fundingExcludes rent and energy funding
 Excludes any type of grant fundingExcludes any type of grant funding

39. Operating Budget StructureOperating Budget Structure
 City Budgets allocated in units of appropriationsCity Budgets allocated in units of appropriations
 CB’s budget have three units of appropriationsCB’s budget have three units of appropriations
 Personal Service (PS)Personal Service (PS)
 SalariesSalaries
 Other Than Personal Service (OTPS)Other Than Personal Service (OTPS)
 Overhead costs and contractual obligationsOverhead costs and contractual obligations
 Rent and EnergyRent and Energy
 Unit of appropriations have a delineation of objects codesUnit of appropriations have a delineation of objects codes
which identify the type and amount of expenditurewhich identify the type and amount of expenditure

40. How is the operating budget preparedHow is the operating budget prepared
each fiscal year?each fiscal year?
 OMB sends the Community BoardOMB sends the Community Board
 Current FY budget with expendituresCurrent FY budget with expenditures
 Position Schedule of Active EmployeesPosition Schedule of Active Employees
 Turnaround DocumentTurnaround Document
 Fill-in spaces to indicate changes for next fiscal year budgetFill-in spaces to indicate changes for next fiscal year budget
MARCHMARCH
MARCH-APRILMARCH-APRIL
 District Manager,District Manager, ChairpersonChairperson, and, and Budget CommitteeBudget Committee
 Re-assess the budget needs of the Community BoardRe-assess the budget needs of the Community Board
 Review OMB documents and forecast expendituresReview OMB documents and forecast expenditures
 Would the Board like to give merit increases or hire new staff?Would the Board like to give merit increases or hire new staff?
 Are we going to need a new copy machine?Are we going to need a new copy machine?
 Budget is choices!Budget is choices!
 Fixed costs i.e. payroll and contracts funded firstFixed costs i.e. payroll and contracts funded first
 Remaining funds can be allocated at the Board’s discretionRemaining funds can be allocated at the Board’s discretion
LATE APRILLATE APRIL
 Board submits turnaround document to OMBBoard submits turnaround document to OMB
 OMB processes document in FMSOMB processes document in FMS
 Integrated into the city’s Executive BudgetIntegrated into the city’s Executive Budget

41. Can a Board make changes to theirCan a Board make changes to their
budget?budget?
 Submit Budget ModificationSubmit Budget Modification
request to OMB to changerequest to OMB to change
PS/OTPSPS/OTPS
1-Jun-12 OFFICE OF MANAGEMENT AND BUDGET
BRONX 11 COMMUNITY BOARD RELATIONS UNIT
391 BUDGET MODIFICATION
EILEEN GALARNEAU
APPROPRIATION POSITION
PS-001 / OTPS-002
RENT-003
BUDGET
CODE
OBJECT
CODE OBJECT CODE EXPENDITURE DESCRIPTION
CONTRACT
INC/(DEC) OBJECT INCREASE OBJECT (DECREASE)
001 1000 042 75$
002 1000 624 75$
TOTAL 75$ 75$
MSHD
EL
MS
MA EGOMBFY12
DATE 1-Jun-12
PREPARED BY
Please review carefully
AGENCY #
Indicate reason for modification:
COMMUNI TY BOARD
DATE
OMB USE ONLY
only once via EMAIL or FAX at 212-788-5928
Please send this modification to your OMB analyst
OPERATING BUDGET MODIFICATION FORM

42. Monitoring of Operating BudgetMonitoring of Operating Budget
 Personal ServicesPersonal Services
 Planned Action ReportPlanned Action Report
 Used for new hires, merit increases, salary adjustments, etc.Used for new hires, merit increases, salary adjustments, etc.
 Cash impact on current budget and out yearsCash impact on current budget and out years
 Bi-Weekly review of payroll reportsBi-Weekly review of payroll reports
 Is the Board projecting a payroll deficit?Is the Board projecting a payroll deficit?
 Other than Personal ServicesOther than Personal Services
 FMS prevents from overspending unit of appropriations and objectFMS prevents from overspending unit of appropriations and object
codescodes
 Monthly review of object codesMonthly review of object codes
 Rent and EnergyRent and Energy
 Department of Real Estate Services (DCAS) in conjunction with OMBDepartment of Real Estate Services (DCAS) in conjunction with OMB
monitor rent and energy fundingmonitor rent and energy funding