PAD 340 Module 8-2 Competency Project Three Budget Evaluation
docx
keyboard_arrow_up
School
Southern New Hampshire University *
*We aren’t endorsed by this school
Course
340-Q1388
Subject
Information Systems
Date
Feb 20, 2024
Type
docx
Pages
5
Uploaded by ProfFogHedgehog35
PAD 340
8-2 Competency Project Three: Budget Evaluation
Southern New Hampshire University
Professor Brian Shea
Ashley Lind
December 12, 2023
Washtenaw County uses performance-based budgeting. The efficient and effective use of tax income is the foundation of this approach. Programs and agencies must accomplish specified goals and performance measurements while working toward a more important purpose to comply
with performance-based budgeting (PBB) (MacKellar, 2016). Greater flexibility in allocating funds is made possible by this kind of budgeting, which also necessitates the gathering of data to assess the program's effectiveness. A directive included in Section I(H) of Page 13 of the General
Budget Policies for the County Board of Commissioners Budget Reaffirmation assigns the County Administrator the responsibility of implementing control over spending to guarantee that expenditures correlate with a program goal or intended purpose. Any payment that does not follow the guidelines set forth in the Budget Reaffirmation mandate may also be withheld by the County Administrator.
The Board of Commissioners'-oversight funds' investment policy is determined by a set of criteria that Washtenaw County issued in accordance with Resolution 13-0199, further reinforcing the PBB methodology (Washtenaw Board of Commissioners, 2017). The county prioritizes five areas: improving infrastructure, lowering environmental impacts, expanding economic possibilities, safeguarding the community safety net, and maintaining internal workforce stability. Additionally, a portion of the Community Impact Investment plan is the focus of Washtenaw County's quarterly dedications. PBB offers the benefit of encouraging improved accountability for spending and greater awareness of county actions.
Gregory Dill, the county administrator, gives residents of Washtenaw County the reassurance that the county is sustainable (Dill, 2018). As Mr. Dill notes, the current architecture enables Washtenaw County to remain within its means while leaving a good legacy for the county's future people. The county lists a number of community-benefiting plans in Budget
Reaffirmation Section D (38) (Other Specific Policies, p. 23) and automatically allots funds to them without further Board of Commissioners approval. SEMCOG Water Quality, the Washtenaw Health Initiative, United Way 211, and the Area Agency on Aging are a few of the initiatives that are covered. The extraordinary list of initiatives shows that the county acknowledges the priorities of the community. The two highest expenditure categories in the 2018 Expenditures and Liabilities - General
Fund are public safety ($77.9M) and personnel expenses ($73.7M) (Dill, 2018). For the past six years (2012–2018), there has been a steady rise in property tax revenue, indicating that the county is experiencing an increase in the number of taxpayer occupants. In addition, Washtenaw County's other departmental costs show no change from prior years, suggesting that the county is
actively working to keep or lower internal expenditures. Upon examination of the 2018 General Fund Appropriations & Transfers, it can be observed that the county allocates 65 percent of its funds to community-based initiatives such as childcare (24% or $5.2M), public health (21% or $4.5M), mental health (8% or $1.7M), and community and economic development (12% or $2.6M).
There are two ways in which the Washtenaw County budget appears transparent. Programs that are pending regarding a particular program target are required for the first transparency point. The county also has a system in place for holding public meetings prior to budget approval. I was unsure of the frequency of public meetings in 2018 when the material was supplied. I have seen a few ways the public can communicate with county authorities after looking through the county website today. The first and third Wednesdays of every month are meeting days for the Board of Commissioners. On its webcast page, the county website provides a form for public comments and allows the public to engage virtually. The creation of
Your preview ends here
Eager to read complete document? Join bartleby learn and gain access to the full version
- Access to all documents
- Unlimited textbook solutions
- 24/7 expert homework help
community budget workshops, budget advisory groups, and public outreach via community centers are suggestions for raising citizen participation.
It looks like Washtenaw County is moving in the right direction. According to the county website, Mr. Dill, who is currently the County Administrator, "if the last two years have taught us
anything, we can adjust to a quickly changing landscape." Our goal is to build an organization that is more adaptable and flexible. We are still here to serve as the county's safety net. We will keep trying to make sure that our community's needs are satisfied, that we take diligent care of the resources owned by the people, and that we create effective governance (Dill, 2022). For my assessment of Washtenaw County's financial standing, I have used the following metrics: enterprise funds working capital coverage percentage and general fund balance/general funds revenue percentage. I see a consistent rise in revenue and expenses when I look at Slide 16 of the
An Eye on the Future PowerPoint (Washtenaw County Board of Commissioners, 2018). According to the presentation, there needs to be a decrease in both categories. Examining the budget records since then, the county has done a respectable job of keeping or growing revenue while cutting expenditures. In 2018, the county's general fund balance continuously exceeded expenses by 15% to 20%, and it was rated AAA by Standard & Poor. Based on data from 2018 and additional reviews conducted in subsequent years, the county is ready to responsibly manage
its financial future and offer its residents a steady quality of life.
References
Dill, G. (2018, May). Washtenaw County - Financial State of the County Executive Summary. Southern New Hampshire University. Washtenaw County - Financial State of the County Report - Southern New Hampshire University (snhu.edu)
Dill, G. (2022). Office of the Administrator. Washtenaw County, MI | Official Website. https://www.washtenaw.org/150/Administrator
MacKellar, E. (2016, September). Performance-based budgeting in the states. Legislative News, Studies and Analysis | National Conference of State Legislatures. https://www.ncsl.org/research/fiscal-policy/performance-based-budgeting-in-the-
states.aspx
Washtenaw Board of Commissioners. (2017, December 6). Budget Reaffirmations 2018-2020. Southern New Hampshire University. Washtenaw County - Budget Reaffirmation Document - Southern New Hampshire University (snhu.edu)
Washtenaw County Board of Commissioners. (2018, March). An Eye on the Future. Southern New Hampshire University. Washtenaw County - Budget Reaffirmation Document - Southern New Hampshire University (snhu.edu)