Question

	2006 Budget		2012 Budget		2006-2012 Change
	$	% of Total	$	% of Total	$ Change	% Change
Revenues
Property Tax	52,242,954		78,519,348
Motor Vehicle Tax	9,081,400		9,408,238
Sales Tax	117,117,201		131,466,507
Restaurant Tax	-		19,084,888
Business Taxes	29,634,895		33,775,353
Licenses and Permits	8,800,811		8,620,323
Intergovernmental Revenues	7,757,200		4,877,090
Service Charges	16,955,899		19,252,164
Interest and Miscellaneous	3,182,105		3,218,475
Prior Year Fund Balance	3,764,336		3,015,778
TOTAL REVENUES
Expenditure Appropriations
General Government	10,683,404		12,369,393
Planning	5,358,880		6,972,304
Parks and Recreation	14,907,520		17,688,172
Fire	63,670,372		66,914,984
Police	87,222,525		115,920,343
Public Works	14,676,418		17,322,527
Convention & Tourism	255,600		-
Library	7,938,606		10,564,133
Other Budgetary Accounts	43,823,476		63,486,308
TOTAL APPROPRIATIONS
Notes:
General Government includes Mayor, City Council, City Clerk, Law, Human Resources,
Human Rights and Relations, and Finance.
Other Budgetary Accounts includes Retiree Health Insurance, Workers' Compensation,
County Jail, 911, Information Technology Services, Lease Payments, and Misc.
Assignment:
1. Calculate total revenues and expenditures for each year.
2. Calculate each revenue source and expenditure category as a percentage of the total
budget for each year (for example, property tax for 2006 = 52,242,954/total revenue * 100).
3. Calculate the amount change from 2006 to 2012 for each revenue source and expenditure,
and for total revenues and expenditures (=2012 amount - 2006 amount).
4. Calculate the % change from 2006 to 2012 for each revenue source and expenditure, and
for total revenues and expenditures (= amount change/2006 amount * 100).
5. Write a brief analysis (two-three paragraphs). This should include the total amount of the
budget, how much it has changed over time, the major revenue sources and which have
experienced the greatest change, the major expenditure categories and which have experienced
the most change (be sure to include $'s and %'s in your discussion, do not talk generally).

Answer 1

Answer:
	2006 Budget		2012 Budget		2006-2012 Change
	$	% of Total	$	% of Total	$ Change	% Change
Revenues
Property Tax	52,242,954	21.02	78,519,348	25.23	26,276,394	50.00
Motor Vehicle Tax	9,081,400	3.65	9,408,238	3.02	326,838	40.00
Sales Tax	117,117,201	47.12	131,466,507	42.24	14,349,306	12.00
Restaurant Tax	0	0.00	19,084,888	6.13	19,084,888	100.00
Business Taxes	29,634,895	11.92	33,775,353	10.85	4,140,458	14.00
Licenses and Permits	8,800,811	3.54	8,620,323	2.77	-180,488	2.00
Intergovernmental Revenues	7,757,200	3.12	4,877,090	1.57	-2,880,110	37.00
Service Charges	16,955,899	6.82	19,252,164	6.19	2,296,265	14.00
Interest and Miscellaneous	3,182,105	1.28	3,218,475	1.03	36,370	1.00
Prior Year Fund Balance	3,764,336	1.51	3,015,778	0.97	-748,558	20.00
TOTAL REVENUES	248,536,801	100	311,238,164	100	62,701,363	25
Expenditure Appropriations
General Government	10,683,404	4.30	12,369,393	3.97	1,685,989	16.00
Planning	5,358,880	2.16	6,972,304	2.24	1,613,424	30.00
Parks and Recreation	14,907,520	6.00	17,688,172	5.68	2,780,652	19.00
Fire	63,670,372	25.62	66,914,984	21.50	3,244,612	5.00
Police	87,222,525	35.09	115,920,343	37.24	28,697,818	33.00
Public Works	14,676,418	5.91	17,322,527	5.57	2,646,109	18.00
Convention & Tourism	255,600	0.10	0	0.00	-255,600	-100.00
Library	7,938,606	3.19	10,564,133	3.39	2,625,527	33.00
Other Budgetary Accounts	43,823,476	17.63	63,486,308	20.40	19,662,832	45.00
TOTAL APPROPRIATIONS	248,536,801	100	311,238,164	100	62,701,363	25.00
4;
REVENUE:
majour revenue sources are Property taxes, sales tax, business tax, restaurant tax and service charges.
property tax has increased by 50% over 2006 this becouse of increase in new properties.
Sales Tax has increased by 12% over 2006, this low % increse may be due to reduction of sales tax rates.
business tax has increased by 14% ocver 2006
Restaurant tax increased by $ 1984888 this amount is becouse of introduction of new tax for restaurants
EXPENDITURE;
Majour ependiture are fire , police and other budgetary Accounts
budgetary expenditure ids increased by 45% over 2006 , this my be due to increase in no.of retiring eployees and theire compensation amount.
Police expenditure is increased by 33% over 2006 this may be due to increse in police force and theire salaries
threre is reduction of convention & Tourism expenditure by100%. This may be due to elimination tourism department.
Also there is a increase in planning expenditure BY 30% this may be due to Massive urbanisation.