NCJ Number
66063
Journal
Juvenile and Family Court Journal Volume: 31 Issue: 1 Dated: (FEBRUARY 1980) Pages: 71-76
Date Published
1980
Length
6 pages
Annotation
THE USE OF BUDGETARY CONTROL TO PROVIDE EFFICIENT AND EFFECTIVE SERVICES IN JUVENILE COURTS IS ILLUSTRATED WITH A HYPOTHETICAL EXAMPLE INVOLVING PROBATION SERVICES.
Abstract
BECAUSE DIRECT LABOR COSTS CONSTITUTE ABOUT THREE-QUARTERS OF THE COURT'S EXPENDITURES, MAJOR EMPHASIS SHOULD BE PLACED ON PLANNING AND CONTROLLING LABOR COSTS. PLANNING AND CONTROL OF THESE COSTS ARE BEST RELATED TO INDIVIDUAL CASES PROCESSED, FOR CORRECTIVE SERVICES, AND TO INDIVIDUAL PROGRAMS UNDERTAKEN FOR PREVENTIVE SERVICES. USING AVERAGE SALARY AND CASELOAD DATA, A CHIEF PROBATION OFFICER (CPO) CAN SET STANDARDS FOR PROVISION OF SERVICES BY AN ASSIGNED PROBATION OFFICER (PO). POS SHOULD RECORD THE TIME SPENT ON EACH CASE. THE TIME RECORDS CAN FACILITATE FUTURE BUDGET ESTIMATES, AID DETECTION AND QUANTIFICATION OF DIFFERENCES AMONG DIFFERENT TYPES OF CASES AND POS, AND PROVIDE A METHOD OF CONTROL NOT AVAILABLE WITHOUT SUCH A SYSTEM. THE DIFFERENCE BETWEEN EXPECTED PERFORMANCE AND ACTUAL PERFORMANCE HAS TWO PARTS: THE RATE VARIANCE, WHICH ISOLATES THE CHANGE IN LABOR RATE CHARGED TO THE CASE, AND THE EFFICIENCY VARIANCE, WHICH REFLECTS THE PO'S ABILITIES. USING THIS INFORMATION, A CONSCIOUS PERSONNEL DECISION BY THE CPO CAN PRODUCE SAVINGS TO THE COMMUNITY. IN ADDITION TO DIRECT LABOR, COSTS INCLUDE VARIABLE OVERHEAD (SUPPLIES) AND FIXED OVERHEAD (FEE PAID TO A FINANCIAL CONSULTANT). VARIANCE ANALYSIS WILL DO FOR VARIABLE OVERHEAD WHAT IT DOES FOR DIRECT LABOR COSTS. FOR FIXED COSTS, VARIANCE ANALYSIS CAN ALSO AID IN FINANCIAL CONTROL. UNDERSTANDING THESE TECHNIQUES CAN HELP THE COURT BETTER CONSTRUCT AND USE THE OPERATING BUDGET. PROFESSIONAL HELP IS USEFUL, BUT NOT NECESSARY, IN ESTABLISHING A VIABLE BUDGETARY SYSTEM. READERS NEEDING SUCH HELP SHOULD CONTACT A LOCAL COLLEGE OR UNIVERSITY, BECAUSE THEY ARE NEARBY, HAVE COMPUTER FACILITIES, AND ARE CHEAPER THEN PROFESSIONAL ACCOUNTING FIRMS' SERVICES. A FOOTNOTE AND TABLES ARE INCLUDED. (CFW)