ACCOUNTING F/GOV.+NON...(LL)
ACCOUNTING F/GOV.+NON...(LL)
18th Edition
ISBN: 9781266785580
Author: RECK
Publisher: MCG
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Chapter 12, Problem 19EP

The City of Ashcroft has produced a Service Efforts and Accomplishments report for the past four years in an attempt to answer the question “How are we doing?” for its citizens. Reproduced here is an excerpt from the 2016–2020 SEA report that details library services. The report shows the efforts of library staff to offer more library programs to the increasing population and customer base in the city. Program participation has seen steady increases over the past four years, with some programs so high in demand waiting lists to participate are starting to occur.

Citizen Perceptions

The 2018 community survey reported that 86 percent of city residents rated library services as “good” or “excellent,” only marginally down from 88 percent in 2016. For the variety of materials at the library, 79 percent of citizens rated the variety as “good” or “excellent,” unchanged from 2016.

Library Budget

The owner of a house with a total assessed valuation of $200,000 paid property taxes of $67 in FY 2020 to support the library. Twenty-six percent (26%) of the library’s FY 2020 budget depends upon support from Fairview County in return for services provided to rural Polk County residents. Fairview County’s support is expected to decrease after FY 2020. Options being considered to offset the loss of county funding include allocation of General Fund monies and/or reduction in library services.

Chapter 12, Problem 19EP, The City of Ashcroft has produced a Service Efforts and Accomplishments report for the past four

Source: SEA reports issued by the City of Ankeny, Iowa.

Required

  1. a.      Which of the performance measures best represents inputs, outputs, and outcomes?
  2. b.      How does the city demonstrate that its financial resources are used efficiently?
  3. c.       How would you address a citizen who feels he or she is not getting his or her money’s worth?
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