Financial Comparison of Budget vs Expenditure

Beginning in 2016 the Board of Supervisors had made clear to Department Heads that the estimated spending and external revenues that drive the County budget originate in large part from Departments. As the New York State Office of the comptroller writes in its Local Government Management Guide: Understanding the Budget Process,

A good annual budget begins with sound estimates and well-supported budgetary assumptions. Spending levels and financial resources must be accurately gauged at budget preparation time to ensure that planned services are properly funded. To develop sound estimates, budget officers should avail themselves of as much pertinent data as possible. While valuable information is available from several sources, the budget officer should also work closely with department heads to develop a realistic annual budget.”

By comparing actual expenditures to approved budgets, including revisions during the year, it became clear in 2020 that Departmental budget estimates and assumptions were neither sound nor well supported. Not all this falls on county agency heads, nor can this failure be solved only by individual departments, but it is clear that there have been widespread inaccuracies in spending and revenue estimates in departmental budget requests over multiple years. Beginning in 2022, Departments were limited in their estimates by past spending patterns.

In an effort to be transparent with financial information, on this web-page is a series of excel spreadsheets that compare

  1. Departmental Estimates of Appropriations to Actual Spending;
  2. The Adopted Budget to Actual Spending; and
  3. The final Revised Budget to Actual Spending.

In addition, estimate revenues are compared to actual revenues for

  1. Departmental Estimates
  2. Adopted Budget, and
  3. Final Revised Budget.

These comparisons are made for each of Fiscal Year’s 2015, 2016, 2017, 2018, 2019, 2020 and 2021.

Webmaster Note: There is a PDF version for each MS Excel file for device compatibility.

Deviation Model Differences

FYE 2015-2021 Schoharie Budget AR – A Fund – DIFFERENCE XLSX PDF

FYE 2015-2021 Schoharie Budget AR – D Fund – DIFFERENCE XLSX PDF

FYE 2015-2021 Schoharie Budget AR – DM Fund – DIFFERENCE XLSX PDF

FYE 2015-2021 Schoharie Budget Revenues – A Fund – DIFFERENCE XLSX PDF

FYE 2015-2021 Schoharie Budget Revenues – D Fund – DIFFERENCE XLSX PDF

FYE 2015-2021 Schoharie Budget Revenues – DM Fund – DIFFERENCE XLSX PDF

Deviation Model Complete Data Set

FYE 2021 Schoharie Budget AR – A Fund XLSX PDF
FYE 2021 Schoharie Budget AR – D Fund XLSX PDF
FYE 2021 Schoharie Budget AR – DM Fund XLSX PDF
FYE 2021 Schoharie Budget Revenues – A Fund XLSX PDF
FYE 2021 Schoharie Budget Revenues – D Fund XLSX PDF
FYE 2021 Schoharie Budget Revenues – DM Fund XLSX PDF


FYE 2020 Schoharie Budget AR – A Fund XLSX PDF
FYE 2020 Schoharie Budget AR – D Fund XLSX PDF
FYE 2020 Schoharie Budget AR – DM Fund XLSX PDF
FYE 2020 Schoharie Budget Revenues – A Fund XLSX PDF
FYE 2020 Schoharie Budget Revenues – D Fund XLSX PDF
FYE 2020 Schoharie Budget Revenues – DM Fund XLSX PDF


FYE 2019 Schoharie Budget AR – A Fund XLSX PDF
FYE 2019 Schoharie Budget AR – D Fund XLSX PDF
FYE 2019 Schoharie Budget AR – DM Fund XLSX PDF
FYE 2019 Schoharie Budget Revenues – A Fund XLSX PDF
FYE 2019 Schoharie Budget Revenues – D Fund XLSX PDF
FYE 2019 Schoharie Budget Revenues – DM Fund XLSX PDF


FYE 2018 Schoharie Budget AR – A Fund XLSX PDF
FYE 2018 Schoharie Budget AR – D Fund XLSX PDF
FYE 2018 Schoharie Budget AR – DM Fund XLSX PDF
FYE 2018 Schoharie Budget Revenues – A Fund XLSX PDF
FYE 2018 Schoharie Budget Revenues – D Fund XLSX PDF
FYE 2018 Schoharie Budget Revenues – DM Fund XLSX PDF


FYE 2017 Schoharie Budget AR – A Fund XLSX PDF
FYE 2017 Schoharie Budget AR – D Fund XLSX PDF
FYE 2017 Schoharie Budget AR – DM Fund XLSX PDF
FYE 2017 Schoharie Budget Revenues – A Fund XLSX PDF
FYE 2017 Schoharie Budget Revenues – D Fund XLSX PDF
FYE 2017 Schoharie Budget Revenues – DM Fund XLSX PDF


FYE 2016 Schoharie Budget AR – A Fund XLSX PDF
FYE 2016 Schoharie Budget AR – D Fund XLSX PDF
FYE 2016 Schoharie Budget AR – DM Fund XLSX PDF
FYE 2016 Schoharie Budget Revenues – A Fund XLSX PDF
FYE 2016 Schoharie Budget Revenues – D Fund XLSX PDF
FYE 2016 Schoharie Budget Revenues – DM Fund XLSX PDF


FYE 2015 Schoharie Budget AR – A Fund XLSX PDF
FYE 2015 Schoharie Budget AR – D Fund XLSX PDF
FYE 2015 Schoharie Budget AR – DM Fund XLSX PDF
FYE 2015 Schoharie Budget Revenues – A Fund XLSX PDF
FYE 2015 Schoharie Budget Revenues – D Fund XLSX PDF
FYE 2015 Schoharie Budget Revenues – DM Fund XLSX PDF