INSTRUCTIONS

ZERO-BASED BUDGET

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INSTRUCTIONS: ZERO-BASED BUDGET

Children’s Services Council has implemented zero-based budgeting (ZBB) in response to the organization’s responsibility to Palm Beach County as stewards of taxpayer dollars.Zero-based budgeting is defined as budgeting annually from the ground up.The budget is prepared from a beginning balance of zero, and developed with the assumption that all activities are beginning for the first time. Program activities and needs for the upcoming year are determined, and the budget is based on these expectations. Activities and needs should be justified in relation to their usefulness, efficiency and effectiveness.

Supporting documentation should be provided for each line item specified and should be submitted as an electronic attachment through the CSC SAMISDocument Repository. The Repository is located on the SAMIS main menu after logging in at The upload files link should be selected. The fiscal year, program, area (fiscal), module (budgets), title and description should be selected or entered and the file path of the document should be located. It is encouraged that the title reflect the name of the line item being supported. Once the upload button has been selected, there should be a message saying that the document has been successfully uploaded.

Please note that aside from cost drivers such as increased health insurance premiums, the amount requested shall not exceed the amount of the allocation approved from the previous year unless there is an expansion of the program or an exception is made in writing from CSC.

The following is the list of items applicable to ZBB where information needs to be submitted through the document repository or additional information is needed in the narrative:

  • Personnel Justification Form Instructions (Please see the form when referring to the letters and numbers listed below)
  • The Personnel Justification Form can be found in SAMIS under the zero based budgeting information at
  • A Personnel Justification Form should be completed for each direct service position. A new form does not need to be completed for additional persons working in the same position.
  • A direct service position is a position where the employee’s work or a percentage of his or her work can be directly charged to the program because he or she is working specifically on the objectives of the program. An indirect position is a position where the employee’s work cannot be directly charged to the program because he or she is supporting the entire organization such as administrative staff or clerical staff.
  • Section A. List all work activities performed by the direct service position.
  • Section B. Enter the total number of clients to be served for each activity. Be careful to use unduplicated clients only. Enter the source of this information such as the data system being used.
  • Section C. Enter the number of sessions provided to each client for each activity. Use an average number of sessions if the number varies greatly from client to client. Enter the source of this information such as the data system being used.
  • Section D. This is a calculation cell where the number of clients being served is multiplied by the number of sessions provided.
  • Section E. Enter the length of time needed to complete each work activity in minutes. Use an average number of minutes per activity if the number varies greatly from client to client. Enter the source of this information such as the computer system or contract.
  • Section F. This is a calculation cell where the time needed for each activity is multiplied by the number of sessions and then converted into hours.
  • Time Based FTE Scenario Section
  • Line 1. This is a calculation cell where the time needed to provide services will be totaled.
  • Line 2. This is a calculation cell where the total number of FTEs needed to provide the services will be tallied based on 1560 hours per year.
  • Caseload Based FTE Scenario Section
  • Line 3. This is the average amount of time needed for a client to successfully complete a program.
  • Line 4. This is the average amount of batches of clients per year. For example, if one client completes a program within two weeks, then there are approximately 26 (52weeks in a year/2weeks to complete program) client turnovers in a year.
  • Line 5. This is the number of unduplicated clients to be served from section B.
  • Line 6. This is the average annual caseload based on industry standards or evidence based model.
  • Line 7. This is a calculation cell where the number of clients is divided by the average caseload to determine the appropriate number of FTEs.
  • Line 8. This is a calculation cell where the higher number of FTEs from the time based and caseload based scenarios is entered.
  • Supervisory Staff Position Section
  • Line 1. This is a calculation cell where the number of FTEs is carried over from the time based scenario.
  • Line 2. Enter the number of staff needed for each supervisor.
  • Line 3. This is a calculation cell where the number of supervisory FTEs is determined.
  • Administrative/Technical Staff Position Section
  • Line 1. This is a calculation cell where the number of FTEs is carried over from the time based scenario.
  • Line 2. Enter the number of staff needed for each administrative/technical staff position.
  • Line 3. This is a calculation cell where the number of administrative/technical FTEs is determined.
  • Explanation of Variances Section
  • This is where any differences between what is tabulated on the form and what is entered into the budget in SAMIS is explained.
  • Conference/Registration/Travel
  • Show whether the staff training or development is tied to service delivery, included in the learning plan, a requirement of the job and/or whether the staff training or development is required by the CSC contract, a requirement of an evidence based or other model required by the CSC contract or as a specific requirement of licensure (attach appropriate documentation and or reference in contract.) If the travel is not local, provide documentation and support that the staff training or development cannot be obtained locally.
  • Building Space/Rent
  • Submit a copy of the lease for each site where rent expense applies. It is possible the budget specialist may have questions about upcoming rental plans if the term of the lease is expiring within the next year.
  • Telephone
  • Telephone related costs should be subdivided as follows:
  1. Installation and other one-time expenses.
  1. Monthly service costs for landlines.
  2. Monthly service costs for mobile telephones.
  1. Monthly service costs for internet.
  2. Monthly service costs for air cards.

For landlines, show the number of telephones needed by each position and the monthly fee for each landline. Please attach the most recent phone bill supporting the monthly fee.

For mobile telephones, show the number of telephones needed by each position and the need for the mobile telephone (ex. Home visiting) for that position. Also indicate the monthly fee for each mobile telephone which shall not exceed $50 (excluding taxes) per mobile telephone. Please contact your budget specialist if you are having trouble finding a rate of $50 or less. Please attach the most recent mobile telephone bill supporting the monthly fee.

For air cards, show which positions have air cards, the number of air cards for each position and the need for the air cards for that position (in general, air cards will only be approved for direct service staff who work in the field or provide home visiting services.) Also indicate the monthly fee (base rate) for each air card which shall not exceed $50 (excluding taxes) per air card.

  • Utilities (Power/Water/Gas)
  • Provide a copy of the last monthly bill for each location.
  • Professional Fees
  • Provide a copy of contracts supporting these fees.
  • Insurance
  • Attach a document provided by the insurance agency reflecting the premium and type of insurance.
  • Training and Development
  • State whether the staff training or development is tied to service delivery, included in the learning plan, a requirement of the job and/or whether the staff training or development is required by the CSC contract, a requirement of an evidence based or other model required by the CSC contract or as a specific requirement of licensure (attach appropriate documentation and or reference the contract).
  • Sponsored Events
  • State how the event is in furtherance of service delivery.
  • Payments to Affiliated Organizations
  • Include the articles of organization demonstrating the affiliation and the contract or other document requiring payment to the affiliated organization.
  • Indirect/Administrative Cost
  • It is imperative that all indirect costs be computed in the indirect cost worksheet completed as part of the budgeting process and cannot be more than 15% of the direct costs. These costs will include all costs attributed to indirect staff. Please contact your budget specialist for further guidance.

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