Municipal Budgeting and Revenue
Introduction
Every government entity has a primary goal, which is to be as efficient and effective as possible while expending the smallest amount of resources. In addition, the resources expended cannot be more than the resources received as revenues. The budgeting process is a tool that assists government entities in being both efficient and effective. Before a budget can be adequately prepared, you must first understand the budgeting concept and secondly be knowledgeable of budget types.
Local governments use budgets for a variety of reasons, including: accountability, planning, evaluation, and information. A municipal budget is a financial map to help guide public managers and administrators of a local government in a particular direction to function successfully in getting the work of its citizenry completed.
The primary purposes of the governmental budget are to legitimize public expenditures and to account for and control the usage of public resources. As budgets evolve, officials find that the annual budget should be used for planning, coordinating, and scheduling programs. Demands on municipalities force them to engage in establishing priorities and monitoring how well the priorities are achieved. It is no longer possible for a municipal government to do everything for everyone. A municipal government must prioritize the services that are mandatory, urgent, and that are done well. Resources must be aligned with strategies and citizen’s needs by allocating them over some time frame; usually twelve months – a fiscal year.
The budget communicates the objectives of the municipality to all of the stakeholders. Stakeholders in a municipality include the taxpayers that primarily fu...
... middle of paper ...
...delivery they will provide in the expenditure side of the budget.
Bibliography
Allan, Ian J., Revenue Collection Administration, A Guide for Smaller Governments. Chicago: Government Finance Officers Association, 1993.
League of California Cities, California Municipal Revenue Sources Handbook. Sacramento: League of CA Cities, 1995.
League of California Cities, Financing Cities. Sacramento: www.cacities.org, 2000.
Lehan, Edward A., Simplified Governmental Budgeting. Chicago: Municipal Finance Officers Association of the US and Canada, 1981.
MacManus, Susan A., Revenue Patterns in US Cities and Suburbs: A Comparative Analysis. New York: Praeger Publishers, 1978.
National League of Cities, City Fiscal Conditions in 1999. Washington D.C.: National League of Cities, 1999.
Swartz, Thomas R., Urban Finance Under Siege. Armonk: M.E. Sharpe, 1993.
Mikesell, J. L. (2010). Fiscal administration: Analysis and applications for the public sector (8th ed.: 2010 custom edition). Mason, OH: Cengage Learning
Theodore Roosevelt was born on October 27 1858 in Manhattan, New York. His parents were Theodore Roosevelt Sr. and Martha Bulloch Roosevelt. Growing up Teddy learned to love the outdoors and exercise. He part took in many activities like history, reading, and hunting in his early childhood. Teddy didn’t come from a poor family at all, Teddy was tutored at home by private teachers and took many trips to Europe and the Middle East. Teddy later went to further his education at Harvard University in 1876, where he would study many subjects like, German, history, zoology, forensics, and writing. Since he had some many interest it helped him become a well rounded individual and not just a one minded man. During his time at Harvard Teddy met his future wife Alice Hathaway Lee and were married in1880. After his marriage with Alice he decided to go to school at Columbia to study law. However, he decided to drop out after a year there to study political science. Teddy was then elected to the New York Assembly and served from 1882 to 1884. After he served in the assembly a tragedy occurred. Both his wife and mother died just within a couple hours of each other. After his tragic losses he moved out west to become a rancher to try to recover from both of the losses. Two years later in 1886 he came back to New York and found his next wife, Edith Kermit Carow, whom he raised six kids with including the one from his previous...
United States. National Park Service. "History: Theodore Roosevelt: Life Before the Presidency." National Parks Service. U.S. Department of the Interior, n.d. Web. 26 Mar. 2014.
Theodore “Teddy” Roosevelt was born into a rich New York family in 1858. His childhood was filled with sickness. He soon became interested in wildlife and nature. In 1880 he graduated Harvard. Happy with his new accomplishments he took on a wife, Alice Lee Roosevelt. Unfortunately, his mother passed away on the same day as the marriage.
United States. National Park Service. "History: Theodore Roosevelt: Presidential Accomplishments." National Parks Service. http://www.nps.gov/history/logcabin/html/tr3.html (accessed May 5, 2014).
Aurelius, Marcus. The meditations of the Emperor Marcus Aurelius Antoninus. New York: A.L. Burt, 189.
Before his image was blasted along a mountainside, Theodore Roosevelt engraved his presence into American history as a man of action. A man which would find himself in many positions of responsibility and authority. Roosevelt’s reputation as a leader had been proven in the oval office and on horseback riding toward the frontlines. His progressive policies both foreign and domestic, launched the United States into a new era which would set the tone and give the nation the momentum it would need for years to come. Theodore “Teddy” Roosevelt being behind a desk or in front of the charge embodied the American spirit and put forth the great standard which for years, Roosevelt himself would adhere to.
Roosevelt died in his sleep on January 6, 1919 in Long Island home. He was buried in the Young’s Memorial Cemetery in New York. Roosevelt throughout his life wrote more than twenty five books on history, biology, geography, and philosophy. Roosevelt was the first ever president to get the Medal of Honor. Roosevelt help fight for the hundreds of million acres of national forests in the US.
A. Disparities in Public School District Spending. February 1995. 21 February 2011 www.nces.com>. Office of Management and Budget. U.S. Department of Education.
Theodore Roosevelt’s family ancestors were successful Dutch glass importers that were one of New York’s leading families in the late 1800s. His father, also named Theodore, pursued a life of civic and charitable activities (Markham 16). Theodore senior founded the Metropolitan Museum of Art and the American Museum of Natural History. When Roosevelt’s father was helping others, the younger Theodore learned that he had a responsibility to help those that were less fortunate than himself. The future president’s mother, Martha Bullock Roosevelt, was born in Georgia. Her main interests were her home and caring for her family. Martha Roosevelt gave birth to Theodore on October 27, 1858. He had the worst health of the family as he suffered from nervousness, a week stomach, and harsh attacks of asthma. He had an older sister, Anna, a younger brother, Elliot, and a younger sister, Corinne. With both of his parents devoted to the four children, their home was a loving and lively environment that often included relatives and friends.
Just like classical music, the film falls into several movements. In the first, prehistoric apes, the second is the docking sequence, with its waltz, the third being the sequence on the moon, where man is confronted by the monolith again, and the last being the birth of the star child. The deliberate use of “Blue Danube”, “Sprach Zarathustra”, and “Atmospheres” specifically stand out and act in collaboration with the visuals. Both complementing and enhancing e...
Netting, F.E., Kettner, P.M., & McMurtry, S.L. (2008). Social Work Macro Practice, 2-34. (4th Ed.). Boston, MA: Pearson/Allyn & Bacon.
Public Administration involves the development, implementation and management of policies for the attainment of set goals and objectives that will be to the benefit of the general public. Since Public Administration involves taking decisions that affect the use of public resources there is often the question of how to utilize public resources for maximum public good. The National Association of Public Administration has identified four pillars of public administration: economy, efficiency, effectiveness and social equity. These pillars are equally important in the practice of public administration and to its success. This paper seeks to explain the role of each of the pillars in the practice of public administration.
There are two kinds of municipalities (city/town). General- Law powers are defined by the states Government code. City government establishes municipal policy and enacts and implements local ordinances. City governments are responsible for providing services which directly affect the lives of their residents like police ...
Interior design is one of the most important professions. When thinking of design and architecture industry, it is necessary to keep in mind that the professionals emphasis on matters of everyday life when commencing a project. Important sectors of interior design consist of: residential, commercial, hospitality, healthcare, education and corporate designs. Thus, the field deals with numerous factors and affects almost everyone in some way. Design is goal-oriented– it strives to achieve a certain purpose. An essential goal of interior design is to create functional spaces that convey a specific mood for an audience using design elements, thus outlining a design for communities versus individuals.