City of Bradley-Performance Budget
Recycle Department
Division
Line Item Budget		FY 2014 (est)		FY 2015 (proj)
A. Personal		292,500.00		338,500
B. Operations		92,500		83,500
C. Capital Outlay		65,000		78,000
		450,000.00		500,000
Total
Department Performance Objectives:
A. Ensure that machines have routine maintenance
B. Employee training & efficient operations in recycling glass, paper, plastic, aluminum, etc.
C. Department development with recycling company
Performance Budget Review:		FY 2014 (est)		FY 2015 (proj)
A. Workers Served		10		15
B. Reycycle Containers Dispensed (recycling bins, aluminum compressors, trucks, marketing brochures, and trailers to hold the recyclable materials)		450		500
C. Materials Recycled (tons) glass, paper, & aluminum		6		10

2. Which one of these three budgets gives: the director of the department/agency; the mayor; and the legislative body, the most discretion/latitude in making budgetary decisions about the agency? Think about the roles of these persons prior to answering the question. The response for each entity should be explained separately.

3. From the perspective of a bureaucrat, which government accounting method is more feasible for each revenue source? Cash Basis, Modified Accrual or Full Accrual. Explain your response. The key to your response should be stability of the revenue source over time. For example, if user fees are not stable over time or over a short period, a cash basis system would be better. However, if the user fee is stable, then an accrual system may be better. Further, you should consider whether the revenue source can be broken down into components parts. For example, user fees collected from a street meter may differ in stability from user fees collected at a toll station. In addition, you should realize that the amount and percentage of revenues collected from each source can vary from year to year depending on any number of social, political and economic factors. In any event, be specific and justify your response. It may be useful to review the revenue information in Chapter 5, prior to responding to this question. A. Property Taxes D. Block Grants Taxes G. Gaming Fees (casinos) B. Sales Taxes E. Licenses and Fees H. Motor Fuel Taxes Fees C. Donations F. Public Utility Fees I. State Income Taxes

4. Describe/define the differences between the following types of budgets. Your response should include: who proposes the budget, the period of time covered by the budget, and the overall benefits to using one type of budget over another type as you examine each of the items. A. Recommended Budget D. Adopted Budget G. Balanced Budget B. Projected Budget E. Actual Budget H. Baseline Budget C. Appropriated Budget F. Estimated Budget I. Actual Budget

5. Using the internet, retrieve a copy of Valdosta, GA government budget. http://www.valdostacity.com/budgeting. Based on the contents of the budget, decide whether or ot it is good. In addition, the Government Finance Officers Association ( http://www.gfoa.org/ ) has a Distinguished Budgeting Awards program. These awards are presented to governments that have budgets that meet best practices. Feel free to utilize their criteria as well. Justify your responses and attach a copy of pertinent sections of the budget to your homework assignment. Do not copy and turn in the entire budget. Pertinent sections should not exceed 7 pages. Note: This question should be answered using the headings provided below along with any other items that you deem worthy from the GFOA web site. Budget Evaluation A. State or City Budget Website Address: B. Budget Message/Budget Highlights/Executive Summary C. Budget Summary D. Source of Revenue E. Source of Expenditures F. Department/Agency Budget Information G. Supplemental Budgeting Information