Narrative:

PRC budget preparation includes the comparison to the past years’ budget, adequate justification for major expenditures, suggested fee increases, business interruption due to construction, staffing needs, new programming and events, and equipment requests.

After meeting with each division to review line items, the Associate Director of Division (Deputy Commissioner of PRC) meets with the Commissioner and First Deputy Commissioner to set strategy for the upcoming fiscal year budget submission based on the outline in the Budget Call letter to Commissioners.

Preparation of the Capital Budget is a yearlong process with opportunity for input by outside agencies and PRC staff. Capital Projects are overseen by the First Deputy Commissioner who makes budget recommendations to the Commissioner.  

Operating budget recommendations include the following:

a. Assessment of current personal needs through use of the 19-2 salary projection report. Positions that are listed as vacant as of May of the current year are then reviewed. If it is determined that vacant positions are still required, justifications to maintain the positions must be submitted with the budget.

b. Cost per program analyses are done for events run through the PRC Recreation Division as well as for events hosted by outside promoters at the Westchester County Center. While the fiscal impact is not the sole factor in determining if a program or event should continue, these reports allow management to review the costs associated and fees charged to cover costs.

c. Line items are reviewed annually with each division and compared against past usage with future projections made during the development of the budget. Some accounts such as utilities and contractual usage require further detail when the budget is submitted.