Question

The City of Manhattan, Kansas, prepares an annual Budget Book, a comprehensive document that includes a citywide budget, as well as departmental budgets. The city has received the GFOA Distinguished Budget Award for more than 22 years. Following are graphical excerpts from the 2011 Budget Book that disclose typical taxpayer tax payments and primary revenue sources and functional expense categories.

Required
a. Examine the taxpayer calculation for the three-year period. What observations can you make from this illustration? What questions might you ask city budget officials at a public budget hearing?
b. Examine the pie charts and data provided for revenue sources and functional expenses. What are the primary revenue sources? Compare these revenue sources to those predominant in a local government in your area. What are the greatest expenditure categories? Taken together, do you have any questions regarding the city’sfinances?


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  • CreatedJanuary 11, 2014
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