Expert answer:Complete part 1 and 2 of a budget paper, ex. provi
Solved by verified expert:complete Part 1 and 2 for a budget paper. It is supposed to be local, so I live in Miami area, So i choose city of Miami Beach, all their budgets are on their website and easily accessible.I will add a example as well, but we are only doing what I have attached, which is part 1 overview and budget format and 2. Expenditure and revenue trends. Each will be 2 pages are longerhttp://www.miamibeachfl.gov/excellence/scroll.aspx…http://www.miamibeachfl.gov/
sample_of_budgetary_analysis_the_city_of_blair_budget.pdf
pad_4223_budget_analysis_project_section_1.2.docx
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PA 4390 Public Budgeting
THE CITY OF BLAIR NEBRASKA
BUDGET ANALYSIS PROJECT
Section 1:
Background:
Blair is a growing community in Eastern Nebraska that was incorporated in 1869. Blair
sits on the Missouri River and is at the crossroads of Highway 75 and Highway 30. Blair has the
best of both worlds, a small town living with easy access to big city activities just being
approximately 30 miles north of Omaha. As more businesses come into the Blair area the
population is growing. Blair is home to Woodhouse Ford, Sid Dillon, Cargill and its affiliates,
Con-e-Co, Shopko, and Wal-Mart just to name a few businesses. Blair also has 4 elementary
schools that have Kindergarten to 3rd grade, one school for 4th and 5th graders, a junior high
which has 6th thru 8th grade and the high school.
Demographics:
According to the webpage www.blairnebraska.com the population of Blair is 8336
people. According to the 2010 Census the population was 7990. This is an increase of 4.33%. In
2010 the median household income for Blair was $55,654 and in 2013 it has raised to $64,737.
This makes the per capita median income $28,829. The results of these median incomes are
because of a 96.3% employment rate in 2013. According to the 2010 census the median value of
owner occupied housing units was $143,400 which is 14.35% higher than the median of
Nebraska overall which was $125,400.
Government Organization:
Blair has a city council made up of 8 members from 4 wards. They are elected on a
staggered basis serving four year terms. Several of the current council members have served
multiple terms. The city council has executive, legislative and administrative authority according
to the city’s website www.blairnebraska.org . The city also has a mayor who is the deciding vote
on any issues of the city council if they should tie. Blair’s mayor and council appoint the city
administrator and the assistant city administrator, who oversee the running of the city
departments and report to the city council.
Budgeting Process:
The City of Blair runs on an annual budget. The current fiscal year began on October 1,
2012 and will end on September 30, 2013. The department heads submit budget requests to the
City Administrator in July who then puts together a budget to submit to the city council for
approval. This process takes awhile as once the department heads submit their proposals, if the
administrator wants to make major changes to the proposals he confers with the department
heads to try to make the adjustments as easy as possible. Once the budget is submitted from the
administrator to the council members, it is reviewed and determined if they feel that there are
any changes that need to be made. Once all the changes have been made the budget there is then
a public meeting where the public can voice their opinions on the budget. Once this is done then
the Council makes any additional changes and approves the budget. They try to have this process
completed by the end of the August council meeting so that it can go into effect the first of
October.
This year there was a unique situation when the budget was approved. It was approved on
the condition that the city sales tax measure passed in the November elections. The current city
sales tax had been on a Sunset clause which meant that it had to be approved every 10 years. The
tax measure was to remove the Sunset clause so that the city would know that it had the higher
sales tax rate to plan long term funding of projects such as a new library, swimming pool updates
and street repairs. Because the vote was not until November the department heads could not fill
any new positions that were approved or make any major purchases right away. Once the sales
tax passed, they were allowed to use the approved budget. If the sales tax would not have passed
there would have been budget changes that would have to take place.
The budget for the City of Blair does not contain any performance information and it
does not include any forecasts for future years. However, the information that is turned in from
the department heads to the city administrator do contain performance information to help him
determine the budget request that he turns over to the city council for the approval but they do
not receive that performance information and it is not made public.
Transparency:
The City of Blair tries to be transparent when making up the budget. They have a budget
hearing and provide a budget summary to let the public voice their opinions and suggestions on
the current budget proposal. They also make a copy of the budgets available upon request to
anyone that requests them. They do not currently have a copy of the budget online but when they
are requested they will print a copy within a day of the request.
Section 2
Revenue and Expenditure Trends for the City of Blair
The City of Blair’s proposed budget for 2012/2013 is $36,602,702.00. In 2011/2012 the
budget was $32,602,252.00. For the current budget the largest fund is the Culture and Recreation
fund, with the next largest being the Public Works- Street fund. The previous year the General
Fund was the largest area in the budget.
Expenditures
When comparing the current budget with the budget from previous years you find that
Blair’s budget increased overall by a total of 12.27 %. The culture and recreation department
had the largest increase being by 454.69% and the department with the biggest cut was the
Public Safety-Other with a cut of 88.93%. The section of the budget that had the least change
overall was the Proprietary Function Funds with a cut of .07%. Of the 9 sections or departments
that are listed on the budget, four had a reduction in funds from 2011 to 2012. These included the
General Government, Public Safety-Other, Community Development, and the Proprietary
Function Funds. Public Safety-Police and Fire, Public Works-Streets, Public Health and Social
Services, Culture and Recreation and Miscellaneous all saw increases in funding.
In both years the Proprietary Function Funds took the largest percentage of the budget,
58.41% in 2011 and 51.99% in 2012. The Public Safety-Other department received the lowest
amount of the budget in 2012 and in 2011 Public Health and Social Services received the least
funding from the budget.
2011 Actual
Table 1
City of Blair
Expenditures
2012 Budget
Change
% of
Total
Amount
% of
Total
$ Change
% Change
General Government $6,878,874.00
21.10%
$3,507,922.00
9.58%
(3,370,952.00)
-49%
Public Safety- Police 2,088,121.00
and Fire
Public Safety- Other 225,830.00
6.40%
2,189,471.00
5.98%
101,350.00
4.85%
.69%
25,000.00
.07%
(200,830.00)
-88.93%
Public WorksStreets
2,052,851.00
6.30%
4,758,836.00
13.00%
2,705,985.00
131.82%
Public Health and
Social Services
88,984.00
.27%
102,940.00
.28%
13,956.00
15.68%
Culture and
Recreation
900,825.00
2.76%
4,996,800.00
13.65%
4,095,975.00
454.69%
Community
Development
1,189,310.00
3.65%
738,856.00
2.02%
(450,454.00)
-37.88%
Miscellaneous
135,704.00
.42%
1,254,375.00
3.43%
1,118,671.00
87.45%
Proprietary Function
Funds
19,041,753.00
58.41%
19,028,502.00
51.99%
(13,251.00)
-.07%
TOTAL
32,602,252.00
100%
36,602,702.00
100%
4,000,450.00
12.27%
Amount
Expenditures by
Department
One of the reasons for the large increase of allocation of funds for the 2012 budget year
in the Culture and Recreation department is that the city is planning on updating the swimming
pool and making a larger library so they are shifting funding for when they are ready to start
these projects. There are also several street projects that need to take place and that is why there
was such a large shift in funding for the 2012 year in the Public Works-Streets department as
well.
Revenues
The city has 18 different sources of revenue that help to make up the funds to cover the
city’s budget. The City of Blair’s revenues for the 2012 budget was $38,313,818.00 which is a
19.33% cut from the 2011 revenues of $47,496,378.50. There were several areas where the
revenues for 2012 took a cut. Some of the larger cuts were in debt services which were a 62.66%
cut and the Economic Development (840) which took a 54.11% cut. In the 2012 projected
revenues though there is a projected 70.94% increase from Sales Taxes. The revenues from the
CDBG Reuse Funds have the least change from 2011 to 2012 with only a reduction of .09%. The
General Fund is the next source of revenue with the least amount of change with an increase in
2012 of 1.20%.
City of Blair Revenues
2011 Proposed
2012 Proposed
Amount
% of
Amount
General Fund
7,760,394.00
Total
16.34%
Debt Service
1,767,135.00
Street
Change
$ Change
7,853,172.00
% of
Total
20.50%
3.72%
659,799.00
1.72%
(1,107,336.00) -62.66%
2,828,749.00
5.96%
3,421,040.00
8.93%
592,291.00
20.94%
Rescue Squad
251,408.00
.53%
176,811.00
.46%
(74,597.00)
-29.67%
Sales Tax 97 Vote
2,282,225.00
4.81%
3,901,258.00
10.18%
1,619,033.00
70.94%
Health & Benefit
Insurance
Self Insured Health
Insurance
Wastewater
79,587.00
.17%
94,183.00
.25%
14,596.00
18.34%
1,075,300.00
2.26%
1,048,425.00
2.74%
(26,875.00)
-2.50%
1,926,571.00
4.06%
2,121,499.00
5.54%
194,928.00
10.12%
Water
27,737,751.50 58.40%
18,160,655.00 47.40%
(9,577,096.50) -34.53%
Lodging Occupation
52,886.00
.11%
58,385.00
.15%
5,499.00
10.40%
Tax
CDBG(ED)
Fund
410,100.00
.86%
10,100.00
.03%
(31,000.00)
-7.56%
Donated Funds
23.874.00
.05%
27.653.00
.07%
3,779.00
15.83%
Capital Outlay Reserves
10,591.00
.02%
12,561.00
.03%
1,970.00
18.60%
CDBG Reuse Funds
8,762.00
.02%
8,754.00
.02%
(8.00)
-.09%
Economic Development
(840)
Community Redevelop
TIF 1
Keno Funds
963,338.00
2.03%
442,102.00
1.15%
(521,236.00)
-54.11%
59,563.00
.13%
39,037.00
.10%
(20,526.00)
-34.46%
140,551.00
.30%
153,065.00
.40%
12,514.00
8.90%
Community Redevelop
TIF 2
Total
117,593.00
.25%
125,319.00
.33%
7,726.00
6.57%
47,496,378.50 100%
38,313,818.00 100%
92,778.00
%
Change
1.20%
(9,182,560.50) -19.33%
One thing that could be a foresight of what the City of Blair is expecting in business
expansion is the fact that they are expecting a 55.11% reduction in revenues for the 2012 budget.
There is also a 34.46% cut in expected revenues from community redevelopment. This is very
interesting as Blair has been a growing community over the last few years. However, with the
closing of Dana College some businesses that had considered coming to Blair have held off but
with the possible sale of the campus to Midlands Lutheran College there is a chance that the
reductions in revenues may turn themselves around and we may find that in the following years
there will be an increase in revenues from those particular categories of revenues.
Conclusion
Over the last couple of years the City of Blair has endured the flooding of the Missouri
River and the closing of Dana College. However, during that time period overall the city’s
budget has remained pretty consistent, with a gradual increase in spending and a gradual cut in
revenues. However, as the city works towards selling the Dana Campus property and makes the
repairs to the waste water and water plant and to the roads in that area, that were caused by the
floods I think there will be an increase in some of the revenues and a cut in some of the
spending. Blair is a growing city and has potential to expand its income resources by bringing in
new businesses to draw people to the community.
Public Sector Budgeting (PAD 4223)
Budget Analysis Project
Fall, 2016
A. Assignment
Each student will analyze the budget and budgetary trends for a local government (city or county
government). The paper will be formatted as follows:
1. Overview and budget process and format
2. Expenditure and revenue trends
3. Conclusion and Recommendation
Below are the due dates for the components of the project:
1.
2.
3.
4.
Selection of government: October 15 (email notification to TA)
Draft of the first section (overview and budget process/format section): November 2
Draft of the second section (expenditure and revenue trends section): November 16
Final paper: December 8
The primary source of data will be the budget of the government that you are analyzing. You
may be able to get copies of these from the government. Many governments now also have
budget documents posted on their Web site. You may also want to review Census data for sociodemographic information about the area. Finally, you might search newspaper indexes to find
information on major recent budget issues.
If you work with one or two partners, you may divide the project up in a number of different
ways. Generally, all of you will receive the same grade for the project. However, it is possible
that grades will vary if one member has not performed adequately, or if one student’s
performance is exemplary.
There is no “cookie-cutter” approach to this project. Each government is different, so the focus
of the analyses will vary somewhat. The following sections are intended to provide guidelines
for you to consider, but your paper may be quite different from this. You are expected to
organize the report in the manner best suited to the entity you are studying.
B. Overview and Budget Process/Format
The paper should be written as if you were briefing a new budget director for this government.
The new director is moving here from another part of the country, and knows very little about the
area or the budget issues. This section should first include a brief overview of the state or
locality, including factors/trends that may affect the budget (e.g., location, population, income
levels, primary types of employment, etc.)
This section should also address the budget process and the format of the budget. You may
include the following, for example:
1.
2.
3.
4.
Is the budget annual or biannual?
What is the fiscal year?
Brief description of the process
Form of government (e.g., a city could be operated by a council-manager, mayorcouncil, or commission form)
5. Elected officials (number and term of legislators, executive)
6. Do citizens appear to play any role in the budget process?
7. What budget format is used?
8. Does the executive (e.g., Mayor or Governor) have veto authority?
9. Does the budget include performance information? If so, does it appear to be
primarily related to workload/activities, or results/outcomes?
10. Does the budget include forecasts for future years, and/or data for prior years?
11. To what extent do you find the budget document to be a readable communication
tool?
12. What type of budget information, if any, is included on the government’s web
site?
2
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