Effective pastoral care budgeting reflects department's goals

Like all department heads, the pastoral care director must develop a budget, negotiate its approval, and keep expenditures within it. Knowing that planning and control are the budget's functions, the director can follow simple steps in preparing a thorough budget. After establishing goals according to quantitative and qualitative resources needed, the director relates these to the services produced. The services budget forms the foundation of the dollar budget. After establishing goals according to quantitative and qualitative resources needed, the director relates these to the services produced. The services budget forms the foundation of the dollar budget. Resources and services are then broken down into the paper major and minor accounts. Estimating numbers of full- and part-time personnel needed is the major task, along with determining costs of nonsalary items such as supplies. The director then presents the budget to management, showing the relationship of goals to dollars and avoiding "highballing" and "lowballing" strategies that undermine personal integrity. With good accounting and control reports the director can use the approved budget to keep the pastoral care department within bounds in providing services.