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The City of Manhattan, Kansas, prepares an annual Budget Book, a comprehensive document that includes a citywide budget, as well as department budgets. The city has received the GFOA Distinguished Budget Award for more than 25 years. Following are graphical excerpts from the 2017 Budget Book that disclose typical taxpayer tax payments and primary revenue sources and functional expense categories.
Required
- a. Examine the taxpayer calculation for the three-year period. What observations can you make from this illustration? What questions might you ask city budget officials at a public budget hearing?
- b. Examine the pie charts and data provided for revenue sources and functional expenses. What are the primary revenue sources? What are the greatest expenditure categories? Taken together, do you have any questions regarding the city’s finances?
- c. As a citizen, did you find these illustrations user-friendly and relevant?
State & Local Sales Taxes: Includes city/county sales taxes, and franchise fees
Property Taxes: Includes ad valorem, delinquent taxes, and PILOT’s
User Fees & Licenses: Includes licenses & permits, services and sales, program revenue, utility sales, and fines
Investment Income: Includes land rent, farm income, and misc. investment income
Transfers: Includes transfers for utility administrative services, sales tax, debt service, etc.
Grants, Cont., & Other Rev.: Includes contributions, grants, and misc. revenues
Utilities: Includes Water, Wastewater, and Stormwater operations
Public Safety: Includes Fire Operations, Administration, Technical Services, Building Maintenance, Fire Equipment Reserve, Fire Pension K. P. & F., and R.C.P.D
Debt Service: Includes all long-term debt payments
Economic Development: Includes General Improvement, Industrial Promotion, Economic Development Opportunity Fund, CIP Reserves, and Downtown Redevelopment T.I.F.
Public Works: Includes Admin., Streets, Engineering, Traffic, and Special Street & Highway
General Government: Includes General Government, Finance, Human Resources, Airport, Court, General Services, Outside Services, Municipal Parking Lot, City University Fund, Employee Benefits, and Special Alcohol Programs
Recreation & Quality-of-Life: Parks & Recreation, Zoo, Pools, Flint Hills Discovery Center, Library, and Library Employee Benefits
Community Development: Administration and Planning, Business Districts, and Tourism & Convention Fund
Transfers: Includes transfers from Sales Tax to General Fund and Special Revenue Funds
Source: City of Manhattan, Kansas, 2017 Budget Book, pp. 46-49.
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Chapter 12 Solutions
Accounting For Governmental & Nonprofit Entities
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