Master Degree Principles Of Management (BUDGETING) And Charts

Master Degree Principles Of Management (BUDGETING) And Charts



1.     Based on demographic data supplied in “Our Community” (p. 3), provide a summary of some key characteristics of the community and its members.




2.     Beginning in the 1990s, PWC tied its budget to achieving its strategic plan. Explain how PWC uses the strategic plan to establish the foundation of its budget, using specific examples from Citizens Guide.




3.     What are the top four sources of revenue for PWC? Do you believe the PWC revenue profile is typical for counties in the USA? Explain your answer.




4.     PWC divides its budget into two categories: capital budget and operating budget. What is the difference between the two. What is the primary source of revenue for the capital budget? For the operating budget?




5.     A big portion of the PWC budget entails “transfer to schools.” What does this mean from both the Revenue and Expenditure perspective? Supplement your answer with data from Citizens Guide. Be sure to look at the special character of this budget item on p. 11.




6.     Smart county budgeting requires political sensitivity of elected officials. How is such political sensitivity reflected in the PWC budget process? (Hint: See p. 14.)


7.     The PWC Capital Improvement Program (CIP) is reasonably typical for counties in the USA. Why do county (and municipal) budgets distinguish between capital budgets and operating budgets? Which three budget areas dominate anticipated capital budget expenditures? Where do you think the money is being spent in these three areas?



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