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This best-selling nuts-and-bolts workbook, now in its second edition, has become the gold standard for nonprofit managers and boards who must work through the budget cycle. The book offers practical tools and guidance for completing each step of the budgeting process. Designed to be comprehensive and easy to use, The Budget-Building Book for Nonprofits provides everything budgeters and nonfinancial managers need to prepare, approve, and implement their own budgets. Includes new chapters on Zero-Based and Capital Budgeting as well as an accompanying website with spreadsheets, worksheets and a…mehr
This best-selling nuts-and-bolts workbook, now in its second edition, has become the gold standard for nonprofit managers and boards who must work through the budget cycle. The book offers practical tools and guidance for completing each step of the budgeting process. Designed to be comprehensive and easy to use, The Budget-Building Book for Nonprofits provides everything budgeters and nonfinancial managers need to prepare, approve, and implement their own budgets. Includes new chapters on Zero-Based and Capital Budgeting as well as an accompanying website with spreadsheets, worksheets and a new budget-building software, the CMS Nonprofit Budget Builder, designed to help you implement the concepts in the book. The software includes an expandable standard chart of accounts (COA) and will aid in building, organizing, tracking and planning budgets.
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Autorenporträt
THE AUTHORS MURRAY DROPKIN is president of CMS Systems, Inc., a consulting firm that specializes in improving the financial operations of nonprofit and for-profit organizations. He is the coauthor of Bookkeeping for Nonprofits and The Cash Flow Management Book for Nonprofits. JIM HALPIN has written articles for technical publications and has developed accounting software and other applications for clients in a wide variety of industries. He is the coauthor of Bookkeeping for Nonprofits and the coauthor, with Dropkin, of the newsletter Nonprofit Report. BILL LA TOUCHE used his writing, planning, training and organizing skills to help a wide range of individuals, groups, and organizations get what they want from complex business, governmental, and nonprofit entities.
Inhaltsangabe
Preface xix Acknowledgments to the First Edition xxiii Acknowledgments to the Second Edition xxv The Authors xxvii Introduction: How to Use This Book xxix Part One Understanding Budgeting Basics 1 1 Why Budgets and Budgeting Are Important to Nonprofits 3 A The Importance of Budgets and Budgeting 4 B The Basic Characteristics of Budgeting 5 2 Understanding Basic Types of Nonprofit Budgets: Overview 6 A Organization-Wide Operating Budgets 6 B Operating Budgets for Individual Programs, Units, or Activities 7 C Capital Budgets 8 D Cash Flow Budgets (Cash Flow Forecasts) 8 E Opportunity Budgets 9 F Zero-Based Budgets 10 3 Key Board and Staff Roles and Responsibilities in Nonprofit Budgeting 12 A The Board's Role 12 B Executive Director's, President's, or CEO's Role 14 C Chief Financial Officer's Role 14 D Program, Unit, or Activity Manager's Role 15 E Department Manager's Role 16 F Other Possible Participants 16 4 Establishing Budget Guidelines, Priorities, and Goals 17 A Establishing Guidelines 17 B Identifying Priorities 18 C Setting Organization-Wide Goals 18 D Setting Individual Program and Unit Goals 20 5 How Different Sources and Types of Income Can Affect Budgeting 21 A Unrestricted Funds 21 B Contract or Grant Agreement Funds 21 C Restricted Contributions 22 D Income from Trade or Business Activities 22 E Asset-Generated Income 23 F Cash and Noncash Contributions, Including Pledges 23 G Funds Requiring a Cash or In-Kind Match 23 6 Strategies for Developing Organization-Wide Operating Budgets 25 A Strategy 1: Set Annual Organization Outcome Goals from the Top Down 26 B Strategy 2: Set Annual Income and Expense Targets from the Top Down 28 C Strategy 3: Request Draft Budgets That Show Priorities from Program or Unit Heads 28 D Strategy 4: Use Zero-Based Budgeting 30 1 Possible Problems with ZBB 31 2 Benefits of ZBB 31 Part Two Step-By-Step Budgeting Guidelines 33 7 Start with the Budget-Building Checklist 35 8 Designing Your Budgeting Policies and Procedures 38 A Basic Budgeting Policies and Procedures 38 B Basic Income Projection Policies and Procedures 38 C Basic Expense Projection Policies and Procedures 39 D Basic Cash Flow Projection Policies and Procedures 40 E Policies Establishing the Fiscal Year 40 F Other Needed Policies and Procedures 40 G Checklist for Information to Include in Written Policies 41 H Final Review and Integration 42 9 Creating Your Budgeting Calendar 43 A Five Steps for Developing the Budgeting Calendar 43 B Instructions for Creating an Annual Budgeting Calendar 45 10 Orienting Program and Department Managers and Staff to Budgeting 48 A Budget Team Meeting 48 B Practical Considerations When Planning Budget Team Meetings 49 11 Contents of the Annual Budget Preparation Package 51 12 Developing Organization-Wide Operating Budgets 55 A Five Steps to Prepare for the Annual Budgeting Process 55 B Five Steps to Create Annual Budgets 56 13 Developing Operating Budgets for Individual Programs, Units, or Activities 58 A Planning for Program or Unit Budget Development 58 B Basic Steps in Creating a Program or Unit Budget 60 C Setting Two Kinds of Program or Unit Goals 60 D Preparing a Program or Unit Workplan 61 E Identifying the People and Things Needed to Implement a Workplan 62 F Identifying Personnel Costs 63 G Identifying "Other Than Personnel" Cost Categories 64 H Identifying Specific Line-Item Costs 65 I Providing Budget Justification or Cost Documentation 65 J Matching and In-Kind Contributions 66 K Distributing Copies of Final Program or Unit Budgets 66 14 Major Components of Operating Budgets 68 A Projected Income 68 B Projected Expense Categories and Subcategories 68 C Projected Expenses by Line Item 69 D Budget Narrative or Justification 69 15 Estimating Income and Expenses 70 A Estimating Future Income 70 1 Making Needed Annual Policy Decisions 70 2 Projecting Various Kinds of Income 74 B Estimating Expenses 75 1 Annual Policy Decisions 75 2 Projecting Salaries and Wages 75 3 Projecting Fringe Benefits 76 4 Projecting Other Operating Costs 77 C Summarizing Proposed Changes in Draft Budgets 78 D Budget Highlights 79 16 Allocating Administrative, Overhead, and Shared Costs 81 A Allocation Methods 82 B Worksheet for Allocating Costs 83 17 Revising Draft Operating Budgets 86 A Updating Fiscal Projections 86 B Trimming Draft Budgets 87 C When More and Deeper Cuts Are Needed 88 D Avoiding Potential Budget-Cutting Problems 89 18 Zero-Based Budgeting (ZBB) 90 A Overview 91 B Five Basic Questions 92 C Information Provided by the Program 93 D Potential Demand 94 E Break-Even Analysis 94 F Decision Time 96 G Getting Started with ZBB 97 19 Capital Budgeting 98 A Strategic Fit 99 B Viability 100 C Return on Investment 100 D Financing 101 1 Mortgages and Loans 102 2 Lines of Credit 103 3 Leases 103 4 A Note on Bond Financing 104 E Two Types of Capital Projects 104 F Cash Flow Budgeting or Forecasting 106 G Final Considerations 106 20 Presenting Your Annual Budget Proposal to the Board 107 A Letter of Transmittal 107 B Total, Organization-Wide Budget Summary 109 C Program, Unit, or Activity Budget Summaries 109 D Detailed, Organization-Wide, Line-Item Expense Budget 109 E Individual Program or Unit Budgets 112 F Other Useful Information 112 21 Board Review, Revision, and Approval of the Final Budget 113 22 Cash Flow Reporting, Forecasting, and Management 117 A Fundamentals of Cash Flow Forecasting 118 B Cash-Basis Accounting for Cash Inflows 118 C Cash-Basis Accounting for Cash Outflows 119 D Cash Flow Forecasting Based on the Operating Budget 120 1 Reviewing the Operating Budget 120 2 Adjusting the Operating Budget to Create the Cash Flow Forecast 121 E Reviewing and Approving the Cash Flow Forecast 122 F Short-Term Cash Flow Forecasting 122 G Periodically Reviewing the Cash Flow Forecast 123 H Corrective Actions for Forecast Cash Shortages 124 I Cash Flow Reporting, Monitoring, and Analysis 125 23 Monitoring and Modifying Approved Budgets 127 A Regular, Timely Financial Reporting and Monitoring 127 B Planning and Taking Corrective Action 128 C Modifying Budgets 128 1 Reasons for Modifying an Approved Budget 129 2 Creating Written Budget Modification Policies and Procedures 129 D Cash Flow Projections and Planning 131 1 Causes of Cash Flow Problems 131 2 Using Monthly Projections for Planning 132 3 Addressing Cash Shortfalls 133 4 Some Possible Drawbacks 133 24 Conclusion 134 Part Three Practical Budgeting Resources 137 Resource A: Master Worksheet for Creating a Program or Unit Workplan 139 Resource B:Worksheets with Sample Budget Formats 144 Resource C: Examples of Financial Reports for Analyzing and Monitoring Income and Expenses 154 Resource D: Tools for Analyzing Financial Reports and Planning Corrective Action 166 Resource E: Example of a Detailed Organization-Wide Expense Budget 177 Resource F: Additional Useful Checklists and Examples 188 Resource G: Tools on the Accompanying CD 195 How to Use the CD 199
Preface xix Acknowledgments to the First Edition xxiii Acknowledgments to the Second Edition xxv The Authors xxvii Introduction: How to Use This Book xxix Part One Understanding Budgeting Basics 1 1 Why Budgets and Budgeting Are Important to Nonprofits 3 A The Importance of Budgets and Budgeting 4 B The Basic Characteristics of Budgeting 5 2 Understanding Basic Types of Nonprofit Budgets: Overview 6 A Organization-Wide Operating Budgets 6 B Operating Budgets for Individual Programs, Units, or Activities 7 C Capital Budgets 8 D Cash Flow Budgets (Cash Flow Forecasts) 8 E Opportunity Budgets 9 F Zero-Based Budgets 10 3 Key Board and Staff Roles and Responsibilities in Nonprofit Budgeting 12 A The Board's Role 12 B Executive Director's, President's, or CEO's Role 14 C Chief Financial Officer's Role 14 D Program, Unit, or Activity Manager's Role 15 E Department Manager's Role 16 F Other Possible Participants 16 4 Establishing Budget Guidelines, Priorities, and Goals 17 A Establishing Guidelines 17 B Identifying Priorities 18 C Setting Organization-Wide Goals 18 D Setting Individual Program and Unit Goals 20 5 How Different Sources and Types of Income Can Affect Budgeting 21 A Unrestricted Funds 21 B Contract or Grant Agreement Funds 21 C Restricted Contributions 22 D Income from Trade or Business Activities 22 E Asset-Generated Income 23 F Cash and Noncash Contributions, Including Pledges 23 G Funds Requiring a Cash or In-Kind Match 23 6 Strategies for Developing Organization-Wide Operating Budgets 25 A Strategy 1: Set Annual Organization Outcome Goals from the Top Down 26 B Strategy 2: Set Annual Income and Expense Targets from the Top Down 28 C Strategy 3: Request Draft Budgets That Show Priorities from Program or Unit Heads 28 D Strategy 4: Use Zero-Based Budgeting 30 1 Possible Problems with ZBB 31 2 Benefits of ZBB 31 Part Two Step-By-Step Budgeting Guidelines 33 7 Start with the Budget-Building Checklist 35 8 Designing Your Budgeting Policies and Procedures 38 A Basic Budgeting Policies and Procedures 38 B Basic Income Projection Policies and Procedures 38 C Basic Expense Projection Policies and Procedures 39 D Basic Cash Flow Projection Policies and Procedures 40 E Policies Establishing the Fiscal Year 40 F Other Needed Policies and Procedures 40 G Checklist for Information to Include in Written Policies 41 H Final Review and Integration 42 9 Creating Your Budgeting Calendar 43 A Five Steps for Developing the Budgeting Calendar 43 B Instructions for Creating an Annual Budgeting Calendar 45 10 Orienting Program and Department Managers and Staff to Budgeting 48 A Budget Team Meeting 48 B Practical Considerations When Planning Budget Team Meetings 49 11 Contents of the Annual Budget Preparation Package 51 12 Developing Organization-Wide Operating Budgets 55 A Five Steps to Prepare for the Annual Budgeting Process 55 B Five Steps to Create Annual Budgets 56 13 Developing Operating Budgets for Individual Programs, Units, or Activities 58 A Planning for Program or Unit Budget Development 58 B Basic Steps in Creating a Program or Unit Budget 60 C Setting Two Kinds of Program or Unit Goals 60 D Preparing a Program or Unit Workplan 61 E Identifying the People and Things Needed to Implement a Workplan 62 F Identifying Personnel Costs 63 G Identifying "Other Than Personnel" Cost Categories 64 H Identifying Specific Line-Item Costs 65 I Providing Budget Justification or Cost Documentation 65 J Matching and In-Kind Contributions 66 K Distributing Copies of Final Program or Unit Budgets 66 14 Major Components of Operating Budgets 68 A Projected Income 68 B Projected Expense Categories and Subcategories 68 C Projected Expenses by Line Item 69 D Budget Narrative or Justification 69 15 Estimating Income and Expenses 70 A Estimating Future Income 70 1 Making Needed Annual Policy Decisions 70 2 Projecting Various Kinds of Income 74 B Estimating Expenses 75 1 Annual Policy Decisions 75 2 Projecting Salaries and Wages 75 3 Projecting Fringe Benefits 76 4 Projecting Other Operating Costs 77 C Summarizing Proposed Changes in Draft Budgets 78 D Budget Highlights 79 16 Allocating Administrative, Overhead, and Shared Costs 81 A Allocation Methods 82 B Worksheet for Allocating Costs 83 17 Revising Draft Operating Budgets 86 A Updating Fiscal Projections 86 B Trimming Draft Budgets 87 C When More and Deeper Cuts Are Needed 88 D Avoiding Potential Budget-Cutting Problems 89 18 Zero-Based Budgeting (ZBB) 90 A Overview 91 B Five Basic Questions 92 C Information Provided by the Program 93 D Potential Demand 94 E Break-Even Analysis 94 F Decision Time 96 G Getting Started with ZBB 97 19 Capital Budgeting 98 A Strategic Fit 99 B Viability 100 C Return on Investment 100 D Financing 101 1 Mortgages and Loans 102 2 Lines of Credit 103 3 Leases 103 4 A Note on Bond Financing 104 E Two Types of Capital Projects 104 F Cash Flow Budgeting or Forecasting 106 G Final Considerations 106 20 Presenting Your Annual Budget Proposal to the Board 107 A Letter of Transmittal 107 B Total, Organization-Wide Budget Summary 109 C Program, Unit, or Activity Budget Summaries 109 D Detailed, Organization-Wide, Line-Item Expense Budget 109 E Individual Program or Unit Budgets 112 F Other Useful Information 112 21 Board Review, Revision, and Approval of the Final Budget 113 22 Cash Flow Reporting, Forecasting, and Management 117 A Fundamentals of Cash Flow Forecasting 118 B Cash-Basis Accounting for Cash Inflows 118 C Cash-Basis Accounting for Cash Outflows 119 D Cash Flow Forecasting Based on the Operating Budget 120 1 Reviewing the Operating Budget 120 2 Adjusting the Operating Budget to Create the Cash Flow Forecast 121 E Reviewing and Approving the Cash Flow Forecast 122 F Short-Term Cash Flow Forecasting 122 G Periodically Reviewing the Cash Flow Forecast 123 H Corrective Actions for Forecast Cash Shortages 124 I Cash Flow Reporting, Monitoring, and Analysis 125 23 Monitoring and Modifying Approved Budgets 127 A Regular, Timely Financial Reporting and Monitoring 127 B Planning and Taking Corrective Action 128 C Modifying Budgets 128 1 Reasons for Modifying an Approved Budget 129 2 Creating Written Budget Modification Policies and Procedures 129 D Cash Flow Projections and Planning 131 1 Causes of Cash Flow Problems 131 2 Using Monthly Projections for Planning 132 3 Addressing Cash Shortfalls 133 4 Some Possible Drawbacks 133 24 Conclusion 134 Part Three Practical Budgeting Resources 137 Resource A: Master Worksheet for Creating a Program or Unit Workplan 139 Resource B:Worksheets with Sample Budget Formats 144 Resource C: Examples of Financial Reports for Analyzing and Monitoring Income and Expenses 154 Resource D: Tools for Analyzing Financial Reports and Planning Corrective Action 166 Resource E: Example of a Detailed Organization-Wide Expense Budget 177 Resource F: Additional Useful Checklists and Examples 188 Resource G: Tools on the Accompanying CD 195 How to Use the CD 199
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