Chapter 12 – Budgeting and Performance Measurement
12–12
Ch. 12, Solutions, Exercise 12-17 (Cont’d)
d. Based upon the information provided, the town presently uses incremental
line-item budgeting, probably organized along department lines. Although the
new town manager’s effort to introduce techniques consistent with zero-based
12–18.
a. Average city tax bills have increased approximately 17% or $230 over a two-
Chapter 12 – Budgeting and Performance Measurement
12–13
Ch. 12, Solutions, Exercise 12-18 a. (Cont’d)
and interest charges actually decreased between 2016 and 2017, while most
other areas remained stable or increased at a reasonable rate. Interestingly,
Chapter 12 – Budgeting and Performance Measurement
12–14
Ch. 12, Solutions, Exercise 12-18 (Cont’d)
12–19.
a. The first performance measure that the City of Ashcroft’s library lists is
authorized full-time positions. The eight staff members who work in the
library can be considered input to the operations. In a narrative titled “Library
Chapter 12 – Budgeting and Performance Measurement
12–15
Ch. 12 Solutions, Exercise 12-19 (Cont’d)
c. A citizen’s perceptions or feelings are based on more than just reported
statistics; however, a review of the statistics presented in the SEA report
12–16
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consent of McGraw-Hill Education.
Ch. 12, Solutions (Cont’d)
12–20.
a. The primary activities of the Orangeville Animal Control Program are
complaint response, impounding of dogs, care of dogs that are returned
to owners, and care of dogs that are adopted. The activities, resources
and cost drivers are shown below.
Activities, Resources, and Cost Drivers
Activity #1:
Responding to a complaint
Resources required:
Program director
Labor (animal control wardens)
Specially equipped vehicles
Cost driver:
Number of complaints
Activity #2:
Impounding an animal
Resources required:
Labor (animal control wardens)
Specially equipped vehicles
Cost driver:
Number of animals impounded
Activity #3:
Care of impounded animal returned to its owner
Resources required:
Contract-specified fee
Cost drivers:
Number of animals impounded
Length of stay at kennel
Activity #4:
Care of an impounded animal that is adopted
Resources required:
Contract-specified fee
Cost drivers:
Number of animals impounded
Length of stay at kennel
Chapter 12 – Budgeting and Performance Measurement
12–17
Ch. 12, Solutions, Exercise 12-20 (Cont’d)
b. When answering this question, it is important to recognize that many
factors constrain what solutions can be implemented. Public relations,
Chapter 12 – Budgeting and Performance Measurement
12–18
Ch. 12, Solutions, Exercise 12-20 (Cont’d)
Activity #4—care of an impounded animal that is adopted—As with
Activity #3, most of the cost associated with this activity results from
12–19
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consent of McGraw-Hill Education.
Ch. 12, Solutions (Cont’d)
12-21.
a. Citizens are typically most concerned with response times, and the City
of Austin’s fire department meets its goal of an 8-minute response rate
between 83% and 86% of the time. The department has not met the FY
2016 90% goal during the past seven years. The Austin fire department
12–20
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consent of McGraw-Hill Education.
Ch. 12, Solutions (Cont’d)
1. A, Section 200.461
3. A, Section 200.470, (c)
5. M, Section 200.463
7. N, Section 200.434
8. A, Section 200.457
5 – Recruitment costs are allowable provided that the size of the staff
recruited and maintained is in keeping with workload requirements, costs
of ‘‘help wanted’’ advertising, operating costs of an employment office
12–21
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consent of McGraw-Hill Education.
200.474 (c)(1) specifies that temporary dependent care costs above and
beyond regular dependent care that directly results from travel to
conferences is allowable provided that: (i) the costs are a direct result of