You have now prepared a Line-Item and a Program Budget. Now you need to do a draft Line-Item / Program Crosswalk using the information you already
developed for the budgets in Week 2 and 4. This means the line items will be in the first column and the programs will be in top row with the years in
subgroups under the years. In the last column, total up the numbers in the row and that should equal the total number in Week 2 budget. In the last row, total
up the numbers and that should equal the numbers you used in Week 4 program budget. In the bottom row in this week, total all of the program numbers and
that should equal the total number for the line-items.
In a written comment, discuss your observations on efficiency and effectiveness based upon the Crosswalk you created. You should find a lot to write about
given the data you used is made up and it likely not to make much sense in this table. This table is great to find budget mistakes and the relationship
between management and policy
The paper shows the program budget for the City Recreation and Parks Department for facilitating outdoor sports, park maintenance, and constructing a mini auditorium.
Budget for facilitating outdoor sports
Items Past year (PY) Current year (CY) Budget year (BY) BY – CY
Buying sports item $10,000 $13,500 $12,500 -$1,000
Maintaining sports ground $6,000 $7,500 $7,000 -$500
Organizing activities $14,000 $10,000 $10,000 $0
The sports item became expensive and the department has to shell out more money to buy the products.
For proper maintenance of the sports ground, an additional amount of $500 is expended as the price of the things required for such activities became a little expensive.
The activities took a backseat due to the ongoing scare of the pandemic. Hence the department strived to reduce the budget for the purpose.
Budget for park maintenance
Items Past year (PY) Current year (CY) Budget year (BY) BY – CY
Maintaining the garden $10,000 $14,500 $15,000 $500
Hiring night guards $8,000 $10,00 $9,000 -$1,000
Beautification of the garden $11,000 $12,000 $10,000 -$2,000
The department intentionally reduced the expenditure for maintenance of the garden as most of them remained closed for most of the year.
The authorities to employ the needy people led to over-budgeting the item by $1,000. It is to raise hope during the pandemic scenario.
Again, beautification of the garden also raised the budget as things became expensive.
Budget to construct a mini auditorium
Items Past year (PY) Current year (CY) Budget year (BY) BY – CY
Labor $15,000 $15,500 $15,000 -$500
Construction material $8,000 $7,500 $9,000 $1,500
Overheads $14,000 $20,000 $18,000 -$2,000
The labor became expensive as many of them left for elsewhere, say for their home in the remote countryside.
The department is trying to save on construction materials by facilitating a lesser space.
The overheads are expensive as there was a lack of resources in the market and the department has a deadline.