2012 Budget - South Suburban Parks and Recreation

South Suburban Park and Recreation District
Budget Process and Calendar
South Suburban Park and Recreation District begins the annual budget process in the spring
of each calendar year with a planning meeting. Management discusses and develops goals
and objectives for the upcoming budget. These priorities are discussed with staff and the
Board of Directors. A proposed budget calendar is created which outlines target dates, as
well as, dates for the public hearings, a date for formal adoption of the proposed budget, and
a date for the certification of the mill levy.
In July, each department is provided with a budget packet to use for compiling their
department’s budget. The Finance Department is responsible for preparing the budget
packet. This packet normally includes financial worksheets, salary information, and
standardized budget forms. The financial worksheets contain their department’s revenues
and expenditures for year to date of the current year, annual for the prior year, and the current
year’s annual budget. There are columns provided to include the current year’s annual
estimate and for the proposed budget.
The staff from each department develops the budget for their individual programs based on
the goals developed for the budget. These program level budgets are reviewed by each
department manager. The budgets are due back to the finance department and the executive
director by the end of the summer. The budgets are then complied and reviewed by staff and
managers and adjusted to reflect the District’s mission and budget priorities.
There is normally a budget retreat with the Board of Directors before the proposed budget is
formally presented to them in October. At the budget retreat the budget overview is
discussed, as well as, important key issues. These may include salary and benefit
information, proposed capital projects, departmental budgets, proposed fee and charges, and
citizen’s comments and requests. Changes are made to the proposed budget based on this
retreat.
The proposed budget is presented to the Board of Directors in October of each year. A legal
notice is also published at this time. Proposed budgets are made available to the public for
review and comment. Proposed fees and charges increases are also presented to the Board
and public during the October meeting. The public has four opportunities to comment or
request budget items during the District’s public board meetings, once per month in August,
September, October, and November.
The budget may be adjusted again based on Board direction or citizen’s comments before it
is formally presented for approval at the November or December public meeting of the Board
of Directors. Also in December the certification of the mill levies is completed.
Certifications are sent to each county by December 15 th and the final approved budget is sent
to the appropriate agencies and posted on the District’s web site.
Annually in March the adopted budget is reviewed and amended. Generally the reason for
amendment is to carryover uncompleted capital projects and associated grants or
intergovernmental revenue. The appropriation can only be modified by Board approval upon
completion of notification and publication requirements. However, the District can modify
the budget by line item within the total appropriation without notification.
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