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Unformatted text preview: CHAPTER 13: BUDGETING AND COSTING OF GOVERNMENT SERVICES OUTLINE Number Topic Type/Task Status (re: 13/e) Questions: 13-1 Interrelation among processes Explain 13-1 revised 13-2 Governmental budgets Explain 13-2 13-3 Performance budgeting Explain 13-3 13-4 Total quality management Describe 13-4 13-5 Revenue budgets Identify 13-5 13-6 Cost accounting systems Explain 13-6 13-7 Purpose for determination of costs Explain 13-7 13-8 Sources for allowable federal costs Identify 13-8 13-9 Service efforts and accomplishments Define New 13-10 Activity based costing Explain 13-10 Cases: 13-1 Activity-based costing Evaluate 13-1 13-2 Indirect costs and federal grants Evaluate/report 13-2 13-3 GFOA Distinguished Budget Award Internet 13-3 revised Exercises/Problems: 13-1 Examine the budget Examine 13-1 13-2 Various budgeting issues Multiple choice 13-2 revised 13-3 General Fund annual budget Evaluate 13-3 13-4 Police department budget Evaluate 13-4 13-5 Allowable costs Compute 13-5 revised 13-6 Total program costs Compute/report 13-6 13-7 Allocating administrative costs Prepare schedules 13-7 13-8 Activity-based costing Evaluate 13-8 13-1 CHAPTER 13: BUDGETING AND COSTING OF GOVERNMENT SERVICES Answers to Questions 13-1. Illustration 13-1 is a graphic representation of the activities in a process that include planning, budgeting, measuring and evaluating performance, and reporting on results. Briefly, the government sets a direction for the organization through a strategic plan, plans programs and activities, designs performance measures, budgets in such a way that shows resources used are expected to result in accomplishments, monitors operations, and then evaluates and reports on actual results compared to the plan. These steps are repeated in a cycle that provides feedback to stakeholders to whom the managers are accountable that is then incorporated into the next strategic plan. 13-2. Governmental resources should be managed to provide the services needed by residents of the area served by the government. Governmental managers are accountable to the elected board or council as well as the public, including citizens (whether they pay taxes or not), and public interest groups for prudent management of these resources. Since resources are limited, administrators need to be able to demonstrate that the budget as designed promotes efficient and economical delivery of services desired by the residents. Legislative bodies must be convinced that the proposed budget is responsive to the needs of the community because the legislators are elected officials. Legislative action is required in order for resources to be raised and appropriated for the uses specified in the proposed budget. Finally, the budget must provide for activities mandated by higher jurisdictions, and also service of debt issued in prior years, even though taxpayers may not find such requirements desirable....
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- Spring '10