A manager in criminal justice needs to understand the budgeting policies and strategies in their agency. The ability to critically examine a budgetàeconomic context will help you articulate fiscal needs and obligations of both your agency and the constituents your agency serves. In this assessment, you will review a criminal justice agency budget to determine how the agency is funded and regulated.

Preparation

Select a local, state, or federal criminal justice agency that you currently work for or would like to work for in the future (e.g., city police department, court, county public defenderàoffice, city jail system).

Review the agencyàfinancial records available to the public. Research the following items:

The budget: current and anticipated expenditures

The strategic plan: the approach the agency is using to use the funds from the budget

Governing policies: current policies and/or laws that resulted in the creation of the agency and govern daily operations

External considerations: the economic or legislative factors that impact the budget

Sources and uses of funds: taxes, fees, and other forms of income that support the budget

Assessment Deliverable

Imagine your local city council has asked your agency to provide the budget summary at the next town hall. The city council wants to understand how your budget is developed and managed. 

Write a 700- to 1,050-word summary explaining the agencyàbudget strategies and policies and how the agencyàgoverning policies determine budget administration.

Include the following details in your summary:

Governing Policies: Governing policies help an organization develop and implement procedures or policies that result in efficient, consistent operations.

Summarize the published mission of the agency.

Summarize 1 governing policies related to the agencyàmission.

Explain how the policy/policies support the agencyàmission.

Strategic Plan: Organizations use strategic plans to define present and future vision, goals, and objectives.

Summarize 2àprimary goals and objectives outlined in the agencyàstrategic plan.

Explain how the goals and objectives align with the agencyàmission.

Public Sector Funding: Most criminal justice organizations are funded by government entities; these funds are often determined by economic factors.

Describe 2àprograms or initiatives that are funded by the agency budget. Include costs associated with each.

Describe the various sources of budget revenue used to fund the programs or initiatives. Be sure to differentiate between local, state, and federal revenue as well as private donations.

Of the sources you identified, specify the type of public funds used to support the programs or initiatives (e.g., sales tax, property tax, income tax, grant funds, donations).

Describe how changes in economic conditions could potentially affect these funds.

Identify policies that direct the use of these funds.

Fiscal Responsibility: Ongoing review of income and expenses is essential to budget management.

Identify policies that govern how the agency ensures accountability and transparency in reporting the budget to constituents. 

Explain how the agency reports outcomes related to the mission and budget.

Conclusion:

Conclude with a paragraph summarizing the effectiveness of the budgeting process within the agency.

Provide a link to the website of the agency and the budget you reviewed.

Cite at least 1 scholarly source in addition to the textbook.

Format your citations according to APA guidelines.

——————————————————————————————————————————————————————As an administrative officer in criminal justice, you will be required to understand the accounting of all costs associated with operations in your organization. In this assessment, you will demonstrate what you have learned about budget reporting processes.

Review the agency budget you analyzed in Weeks 1 and 2.

Assessment Deliverable

Create a 700- to 1,050-word report in which you explain the agencyàprocedures for reviewing and reporting its budget.

Imagine the report will be submitted to legislators and criminal justice lobbyists who will use it to create talking points when speaking on behalf of the organization.

Include the following headings and topics in the report:

Requirements and Value of Budget Reporting and Auditing

Explain the requirements for reporting and auditing a budget for accuracy.

Explain the value of accurate reporting and auditing processes in budget management. 

Budget Accounting and Reporting

Briefly summarize the organization you selected. If relevant, include details about the organizationàgoals and/or mission.

Briefly summarize 2àaccounting and reporting procedures the organization uses to ensure the budgeting strategies are effective and transparent. 

Consider these guiding questions:

How often is the budget report created? Where and how is the budget reported?

Is the budget audited or evaluated internally and/or externally? If so, by whom and how often?

How does the organization incorporate reporting of previous years2evenue and expenses?

How does the organization ensure transparency in the budget development, accounting, and reporting processes?

How are the proposed budgetary expenses aligned with the organizationàdesired outcomes? Can the outcomes be measured by reviewing the budget reports? Why or why not? 

Budget Stakeholders and Agency Partners

Explain how the organization demonstrates accountability to its constituents. 

Consider these guiding questions:

How does the organization justify the budget and its outcomes to its constituents (citizens, employees, other criminal justice agencies, etc.)?

Can the organizationàconstituents or stakeholders participate in developing or reviewing the budget? Why or why not?