Budgeting Your City

For this activity, you will be looking at the 2019 and 2020 Oklahoma City Parks and Recreation budgets to see how funds were distributed each year and compare the similarities and differences. Because parks are public property, understanding how cities budget for them is key.

Using the two graphs below, answer the questions that follow in the space provided on page 5 of the attached Student Guide (or on a separate sheet of paper). For reference, use the 2019 budget and the 2020 budget.

Oklahoma City 2019 Department Budget

Oklahoma City 2020 Department Budget

1. Compare and contrast the 2019 and 2020 budgets. Use the questions below to guide you.

   • How did the Department budgets change from 2019 to 2020?

   • How have the percentages changed between the two years?

   • How do you think the changes in Oklahoma City’s budget affect the parks?

2. Look at the image below—how does the actual 2019 spending compare to the 2019 budget chart above? What stands out from the breakdown chart?

Remember, the "2019 Budget Amount" is the amount that was set aside to spend on parks and recreation, and the "2019 Amount Spent" is what was actually spent. Use the questions below to help guide your answers.

• How do the percentages compare from 2019’s budgeted amount to 2019’s amount spent?

• How did the total spent compare to the amount budgeted?

Knowing how a budget works is an important part of the process, but knowing how to create one is even more important. Now that you have seen how Oklahoma City maps out its Parks and Recreation budget, try creating your own budget. For this activity, you will act as the Oklahoma City mayor who has been tasked with helping to create the 2020 and 2021 expense budgets. Below is an example of how you will create these budgets.

The graphic above shows Oklahoma City’s 2019 functional government expenses, which are the expenses that the government spends on public services. To complete this activity, fill in the tables that follow to create a similar budget. Using your calculator, break down each expense by percentage and total amount per category. Then, explain why you gave more, less, or an equal amount in your new budget compared to the previous year. You can do so in the space provided on pages 8-11 of the attached Student Guide or on a blank sheet of paper.

Explanation of "Sample Table of 2019’s Expenses":

Oklahoma City spent 13% of its budget on Culture and Recreation in 2019. Because we know the total amount spent in 2019 was $805,681, we can calculate the total amount per category. To do this, take the percentage per category and move the decimal point two places to the left (13% = .13, 1% = .01, etc.). Then, multiple the total amount by the decimal value. Use the sample table for help.

Example 1

For your first example, the Oklahoma City government is expecting to spend $900,000 in 2020. Break down how you should divide the funds and explain your choices. Start by thinking about the percentages that you think each category needs (i.e. Public Safety needs 35% of the budget). If you need help getting the total dollar amount per category, multiply the percentage by the total amount spent (i.e. 35% = .35 x 900,000). So if you wanted Public Safety to receive 35% of the total amount spent, the dollar amount would be .35 x 900,000 = $315,000.

Example 2

Oh, no! In 2020 Oklahoma City was hit with a pandemic and didn’t earn as much revenue as it did in years past. Due to this decline, the government isn’t able to spend as much money. Oklahoma City can spend only $700,000 for 2021. Calculate your expenses below, and explain any changes in funding because of the pandemic. Remember to explain your 2021 budget choices compared to the 2020 Expense Budget table that you completed previously.