Procedures for Creating a Local Budget

Every Local Treasurer must create and submit a budget to the Statewide Treasurer (Finance Committee) by January 1st. It should be presented and approved by local membership prior to submission. 

1. Access the local budget template in Excel format on the https://mape.org/financial-forms page of the MAPE website and save to your computer.

2. Enter your local information in column B, cells 2-5. The membership number in B4 will help calculate your new income for the upcoming year. Membership numbers for each local are listed on the "Local member numbers" tab. 

3. Cell B9 - Using your local's current budget and financial reports, determine if your local will have a surplus carrying over into the next budget and enter that amount. Unspent funds includes local strike funds, reserves and other unspent or unallocated funds that belong to your local.

4. Cell B12 will have your local's automatically calculated membership dues income estimate based on the membership numbers entered in B4 and the new calculation passed at Delegate Assembly 2026.

5. Cell B13 should automatically determine if your local is eligible for new income based on the criteria passed at Delegate Assembly 2026.

6. Cell B14 should automatically calculate your local's total available budget. If your local is eligible for new income it should equal your local's carry over + your local's income. If your local is not eligible for new income it should be equal to your carry over amount.

7. Enter the estimated expenses for each line item that pertains to your local. Add detail/notes in column C if necessary and dollar amounts in column B. If there is something missing from this budget, you may add a line to the spreadsheet by inserting a row. These are example expenses that can be modified.

8. The proposed budget and estimated surplus will automatically be calculated.
9. The budget template has formulas built in to calculate the necessary amounts for you.

10. Make sure that the final budget is 0 or a positive balance, meaning, any remaining unbudgeted items would be in reserve. Not having every dollar accounted for will not cause a reduction in your income. To move funds from reserves into other budget lines in the future, it must be approved by the local membership by a vote as a budget adjustment at any time during the year via a membership vote.

Contact the Statewide Treasurer or Finance Committee members for assistance.