Situational Leadership
Leader Behavior
Figure 8.1 in Paul Hersey and Kenneth H. Blanchard, Management of Organizational Behavior, Sixth Edition (1993), p. 186
Persuading (S2):
Explain Decisions and provide opportunity for clarification.
(S1)
Telling:
Provide specific instructions and closely supervise performance.
(S4)
Delegating:
Turn over responsibility for decisions and implementation.
(Guidance)
(Low) TASK BEHAVIOR (High)
(S3) Participating:
Share ideas and facilitate in
decision-
making.
Follower Readiness
Regional Parish Finance Council Workshop
Outline by Bill Vondrasek
Business Manager, St. Paul the Apostle Church
The Budget Flows from the Plan – Not Vice Versa
Parish Budgeting Manual, Chapter 2 (pp. 2-3)
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What is a budget? It is the dollar cost of the parish plan for one fiscal year.
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Why prepare a budget?
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To determine if the plan is affordable.
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To show if the allocation of resources is consistent with the parish mission/goals.
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The budget helps to avoid yearend deficits by controlling expenses and taking corrective action as problems arise.
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It helps to educate staff and parishioners and promotes a sense of stewardship in both directions.
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Who prepares and approves the budget?
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The pastor, parish staff, secretary, bookkeeper, parish administrator, finance council, and the parish pastoral council can all play a aprt in the preparation of the parish budget.
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Only the pastor approves the budget.
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When is the budget prepared?
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The budget process can begin in January or February.
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The budget should be approved in the early part of June.
The Budget Process
Parish Budgeting Manual, Chapter 3 (pp. 4-25)
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Estimating Income.
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Collect five years of income history, if possible, and estimate income for the current year (Tables A-B).
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Determine the direction and the extent of the trend.
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Revise the extent of the trend (up or down) if economic conditions warrant the revision.
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Apply the appropriate trend to each income account (Table C).
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Once you have estimated the income, do not come back and secondguess the estimate (especially if the estimated expenses exceed estimated income).
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Estimating Expense. Divide all expense accounts into one of the following: payroll, fixed, operating, ministries/discretionary, and capital.
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Payroll. These expenses on the average account for 35-50% of the total budget. These costs represent some of the most rapidly rising costs in the parish budget.
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Use Table D to estimate the cost of priest compensation.
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Use Table E for religious payroll.
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Use Table F to estimate the cost of lay compensation.
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Fixed Expenses (e.g., archdiocesan assessments, property taxes, insurances, repayment of loans, subsidies to schools, etc.).
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Determine which expenses are fixed by using the guide in the Manual.
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Calling the archdiocese’s personnel office may alert you to the cost increases for some fixed expenses.
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Calculate the archdiocesan assessment by multiplying the ordinary income figure on the annual report by 8%.
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Operating Expenses. These are the daily costs of operating the parish plant.
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Discretionary Expenses. These are the costs of parish programs, ministries, and events.
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Capital Budgeting. These are the costs of expensive maintenance or building, such as painting, major roof repairs, and parish cars.
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Evaluation and Reconciliation. If estimated expenses exceed estimated income, you have two courses:
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Review all non-fixed expenses. This review may revise or eliminate any planned salary adjustments or it may reduce planned purchases.
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Ask the parish pastoral council and the pastor to review the budget in terms of priorities dictated by the parish pastoral plan, and make recommendations in light of that review.
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Managing the Budget. The manager of the budget must be committed to it.
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Review income monthly or at least quarterly. Various expense accounts may need to be revised downward as income increases.
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Review all expense accounts monthly or at least quarterly. Make adjustments in the budget, but do not change the budget.
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Refer to the budget in all cases where requests for additional spending arise.
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If during a review you discover than an income account or an expense account was significantly over-budgeted (or under-budgeted), note this. The notes can help during the budget process for next year.
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