The City Of Indianapolis Uses A Performance Budget

On January 14, 2015 the Local Finance Board (LFB), which is part of the Division of Local Government Services, adopted regulations that require municipalities in the State of New Jersey to complete on an annual basis a User-Friendly Budget document. As a result of this requirement, as of fiscal year 2015, New Jersey municipalities must submit to the Division of Local Government Services a User-Friendly Budget as part of their annual budget package. Due this requirement, as a member of the Department of Local Government Services, I am developing a strategic research plan for determining whether or not the new requirement to create a User-Friendly Budget is having a positive impact on local government. The proposed research project will analyze

The purpose of this memo is to prepare the Oz City Council for the upcoming budget study session with the public. At the session, the council will discuss proposed changes in the cost accounting system of the Emerald City Planning and Zoning (P&Z) department. The proposal would shift the system to an activity-based costing (ABC) scheme rather than a traditional cost scheme. This change would allow the department to address budget deficit issues within the permitting process that currently utilizes equal cost allocation. The ABC scheme would allocate these costs on the basis of plan review, site review, code review, and other activities within the permitting process (Marlowe, 2007, p. 1). Thus, the ABC system would allow the P&Z department to accurately calculate the cost of services then charge accordingly. This system can help ensure efficient and equitable services. Furthermore, the ABC scheme would align with and further enhance the performance management model set forth by the recent internal performance audit. While there are advantages to ABC, there are also several disadvantages and other considerations. I will outline and analyze these to present a balanced and complete analysis that will facilitate a productive and successful budget session with the public. It is critical to address the public’s concerns and obtain support for the implementation of an ABC scheme within the P&Z department. Lastly, I will conclude with a recommended course of action which

The incumbent will be planning, analyzing and evaluating the effectiveness of these programs, including performance management and reporting systems. This will require the incumbent to applied fact-finding and analytical techniques and methods to gather and evaluate information and systematically draw conclusions; gathered, assembled and analyzed facts;

The funds from budgets are a great issue with cities and states in America. Whether this is from the government or donations and proceeds of other forms, it can be a tedious task just handling it. Some recommendations

Based on the previous performance of the agency, the legislative body can decide to increase or cut the budget of this agency as its performance is clearly stipulated in the budget. This kind of budget helps draw the attention of a legislative body to the efficiency, effectiveness and performance of the agency. It speaks volumes about the existence of this agency based on its goals and objectives.

potential threat to this funding is the department’s performance. Although, the forecast does not appear to be negative in terms of performance outcomes, management needs to be as proactive as possible to make program adjustments to ensure the best possible outcomes. Another constraint the department has to contend with is several programs are operated by volunteers. This situation makes it difficult to predict the security of programs offered to families and youth. Another significant challenge is this organization is tasked with correcting and rehabilitating human behavior which is very complex and difficult to measure. However, it appears the department has a strategic management plan in place to maneuver through the quagmire of social and

1- Yes, government should perform a cost analysis before privatization, especially if the government will remain as a participant in the bidding process. The cost analysis will provide the government with cost information for accurately pricing the bid. In case the government is not going to be a participant in the bidding process, the cost estimate will provide the government with an estimate on how much to pay for a service. For example, if the government wants to engage in a firm fixed price contract, a cost analysis will provide an accurate estimate of the cost and government can adjust the estimate for labor contractor rates and profit to price the contract.

City Manager Don Ford finds a difficult wave of problems when he talks with his division heads about budget problems. He finds unfinished projects and errors, somewhat wrong performance, and a deep budget deficit pressuring to destroy the mayor’s authority. Don, new to the department, can see that his predecessor made the severe bureaucracy of the city even worse by accidentally reallocating people to other branches. Don understands that he needs a substantial investigation of the city’s assignments, a cost benefit analysis that will help him make significant choices about resource distribution. As he creates a system of cross-functional teams where everyone that is aware of a project can add their feedback mutually. His teams need to understand how their projects interact, and they need to overcome any obstacles created to finish those projects. They will also submit with their team leaders, cost benefit analyses on their most significant projects to the City Manager. City Manager Ford will pick the most plans that it is the most important and cost effective projects regards to importance, and get a solid comprehension of the city’s finances in the process.

In recent times, many departments and agencies are coming under review to determine their effectiveness. The organizations’ capacity to manage or effectiveness in what it sets out to do is what is a question. In the article, “Do you want a Performance Audit or a Program Evaluation?”, by Dwight F. Davis, the author distinguishes these two practices. The author defines performance audits as it “…involve[s] a determination of the economy, efficiency, and effectiveness of government organization…” (Davis, 1990, pg35). While program evolution is the “…systemic application of social research procedures in assessing the conceptualization and design, implementation and utility…”(Davis, 1990, pg35).

The budget is developed in a way to ensure that school resources are allocated and are equitable for the school. The principal notes the department heads head request what they need for their teachers to help meet the needs of all the students. In this way the budget should balance out between all of the different departments. The finance director said with zero based budgeting; the funding is more likely to be equitable. The finance department tells the department heads to let them know what they need to fulfill the mission of the school. The whole budget is designed to make sure funds are available to complete the mission and support the departments, by asking what is needed in the classroom.

Budgeting is a process to plan a budget which is used to explain fiscal expectation, expenditure and future planning of an individual, organization or government within a certain period of time (Olawale, et al. 2012). Up until now, there are many methods of budgeting for governments such as traditional budgeting (also known as line item budgeting), zero-based budgeting, and performance based budgeting (PBB). Due to its simplicity, the traditional budgeting which listed groups of expenditure using last year’s data such as office supplies, salary, electricity bill and used incremental approach on them (Navin, 2003) has become the most popular one in many countries. However, many people criticize this budgeting method because many believe that this budgeting method is ineffective and inefficient. As a result, since 1990s, many countries have reformed their budgeting method to performance-based budgeting which links directly the results and the resource allocations (Lee and Wang, 2009). Despite the trend of budgeting reform in the world, developed countries like Germany remain using traditional budgeting method. This result in a question, ‘Is the performance based budgeting better than traditional budgeting?’. Therefore, it is

Recently, the management of finances has become paramount than ever in both the private and public sectors worldwide.  Sound budgeting is hence an integral tool for any chances of success in all economic units including households. Budgeting has hence evolved to emphasize on how efficiently and effectively the public resources are utilized. Performance based budgeting is highly focused on results. The underlying concept in performance budgeting is the incorporation of policy statements, strategic plans and decisions and performance information in the budgeting process.

Public Sector City Government - With over 2,000 employees, and a budget of over $500 million, the City of Henderson, Nevada had to find a way to streamline their strategic planning process, to reduce the lengthy preparation plan for strategies and plans, and to find a way to manage the regular and daily tasks surrounding city projects. Because the city of almost 300,000 was growing so rapidly, there were a number of short and long-term projects that needed implementation. And, because many of these projects utilized Federal funding, they had to be on a strict timetable that had to align with a specific set of standards. The reason SAP was chosen is because it was able to support the type of design Henderson needed, automated for the most part, it allowed an incremental rollout that integrated with their current system, and had a total implementation across 9 departments in just 18 months. Further, the system was able to be configured within each department without the need for extensive customization. The real power of the system has been to start the planning process by establishing effective performance management templates from the outset, less

There are three basic budgets to operate by. The government and military use a zero-based budget. Every year the budget starts at zero. Each budget unit must be justified for the next year. The key advantage to this system is that each budget unit is reviewed and analyzed every year (welch, 168). This allows the organization to determine if more or less resources should be requested in regard to the budget item. It also allows the organization to assess the need for the budget unit.

The operation of public organizations need to spend considerable amounts of financial and material support (Dixit, 1997). The administrative expenditure of government covers everyday expenses (the payment of payroll and office expenses) and capital expenditures (the procurement of office supplies and the build of public