{"id":4521,"date":"2023-02-02T10:08:18","date_gmt":"2023-02-02T15:08:18","guid":{"rendered":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/?p=4521"},"modified":"2023-09-12T06:35:59","modified_gmt":"2023-09-12T10:35:59","slug":"how-we-pay-for-the-public-sector-financial","status":"publish","type":"post","link":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/?p=4521","title":{"rendered":"How We Pay for the Public Sector Financial Strategy for Public Managers"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Restricted Net Assets<\/a><\/li>\n<li><a href=\"#toc-1\">Financial Strategy for Public Managers (Kioko and Marlowe)<\/a><\/li>\n<li><a href=\"#toc-2\">The Proprietary Fund Statements<\/a><\/li>\n<li><a href=\"#toc-4\">Cost Analysis<\/a><\/li>\n<li><a href=\"#toc-5\">Book Information<\/a><\/li>\n<li><a href=\"#toc-6\">Book Description<\/a><\/li>\n<li><a href=\"#toc-8\">The Balance Sheet<\/a><\/li>\n<\/ul>\n<\/div>\n<p>To ensure there were sufficient supplies, the clinic would continue to order $3,500 in supplies per month irrespective on the inventory already in stock. Utilities (e.g., electric, water and sewer, garbage) for the new office space were expected to average $500 per month. Payments on outstanding balances <a href=\"https:\/\/quickbooks-payroll.org\/\">https:\/\/quickbooks-payroll.org\/<\/a> were due on the 15th of the following month. She decided to take advantage of the after Christmas sale and purchase computers, laptops, tablets, phones, and printers for $10,000 (see Exhibit 4). A government recognizes an inter-governmental grant when it has satisfied all  the eligibility requirements.<\/p>\n<p>You\u2019ve probably heard accountants talk about debits and credits. A debit increases an asset or expense account, or decreases a liability or net assets account. A credit increases a liability or net assets account, or decreases an asset or expense account. At June 30, 2009, assets measured on a recurring basis include certificates of deposit totaling $634,740.<\/p>\n<h2 id=\"toc-0\">Restricted Net Assets<\/h2>\n<p>The key takeaway here is that when considering a service sharing arrangement, be sure to consider both the marginal costs, and the opportunity costs. At 600 clients the HPM program will operate at full capacity. HPM staff will almost certainly have to spend less time with clients. This could lead to a decline in the service quality, and could even increase staff burnout and turnover.<\/p>\n<div style='text-align:center'><\/div>\n<p>Adoption of a budget by the full board should make it unwavering policy. Like most governments, budgets are frequently revised to reflect changes in revenues and expenses. Governmental funds&nbsp;and the modified accrual basis of accounting on which they are prepared,&nbsp;focus on expendable financial resources. Taxpayers want to know their government used its current financial resources to meet its current financial needs. This is, once again, a core part of how accountants think about inter-period equity.<\/p>\n<h2 id=\"toc-1\">Financial Strategy for Public Managers (Kioko and Marlowe)<\/h2>\n<p>However, HPM\u2019s spending on employee salaries, training, insurance, and many other costs cannot be recovered. Some governments, and many private sector organizations, try to address this problem through activity-based costing&nbsp;(ABC). ABC identifies the full cost of different activities within organizations that drive costs, regardless of the original cost center to which those costs were assigned. It then allocates those full costs according to changes in those underlying cost drivers.<\/p>\n<ul>\n<li>For these reasons, numbers in the basic financial statements don\u2019t always tell a complete financial story about the organization in question.<\/li>\n<li>Treehouse supports children in foster care with\u00a0tutoring and other educational support (e.g., counseling, food, clothing).<\/li>\n<li>Some capital items might be largely out of use, but they will lose value because each year that goes by, they\u2019ll become harder for Treehouse to sell should they choose to liquidate them.<\/li>\n<li>Let\u2019s illustrate some of these concepts with the copier example.<\/li>\n<\/ul>\n<p>Its main assembly line in Everett, WA is housed in the largest building in the world, a colossal facility that covers nearly a half-trillion cubic feet. Staff were projected to <a href=\"https:\/\/quickbooks-payroll.org\/the-basic-financial-statements-financial-strategy\/\">The Basic Financial Statements Financial Strategy for Public Managers<\/a> use $3,650 in medical, dental, and office supplies per month. YVMDC maintained a first in first out (FIFO) inventory system which meant older supplies had to be used first.<\/p>\n<h2 id=\"toc-2\">The Proprietary Fund Statements<\/h2>\n<p>But the much more important question is how do we account for the indirect costs, and for the direct costs that are more difficult to observe? When we include the indirect labor and indirect non-labor costs we see the full cost of the program increase to $758,487, or $1,896\/client. Or, put differently, the full cost of the program increases by more than 26% if we include all the indirect costs in our estimate of the full costs. Recall that Cheng County plans to bill Duncombe County for Duncombe\u2019s share of the program costs. If Cheng bills only for the direct costs, it \u201cundercharges\u201d Duncombe by nearly 26%.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"254px\" alt=\"The Basic Financial Statements Financial Strategy for Public Managers\" \/><\/p>\n<p>Taxpayers want to see how much revenue that tax generated, how much money the school district borrowed to build those buildings, how much of that revenue has been used to repay that borrowed money, and so on. Long-term liabilities&nbsp;are money the organization will pay at some point beyond the current fiscal year. When an organization borrows money and agrees to pay it back over several years, it recognizes a loan payable&nbsp;or bonds payable. Many public  sector employees earn a pension&nbsp;while they work for the government, and they expect to collect that pension once they retire.<\/p>\n<h2 id=\"toc-3\">Profit = px \u2013 (a + bx)<\/h2>\n<p>Those rules follow from the idea that employees earn OPEB benefits&nbsp;as part of their salary. Once earned, those benefits become a long-term liability that appears on the City\u2019s balance sheet. Rochester can change those benefits any time, but until they do, they constitute a major long-term liability. The City of Rochester, NY is like most classic \u201cRust Belt\u201d cities. It was once a global center of skilled manufacturing, but since the mid-1980s it has shed thousands of manufacturing jobs. Tax revenues have lagged, and the City\u2019s overall financial position has slowly eroded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Restricted Net Assets Financial Strategy for Public Managers (Kioko and Marlowe) The Proprietary Fund Statements Cost Analysis Book Information Book Description The Balance Sheet To ensure there were sufficient supplies, the clinic would continue to order $3,500 in supplies per month irrespective on the inventory already in stock. Utilities (e.g., electric, water and sewer, &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/?p=4521\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;How We Pay for the Public Sector Financial Strategy for Public Managers&#8221;<\/span><\/a><\/p>\n","protected":false},"author":74,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4521","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts\/4521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/users\/74"}],"replies":[{"embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4521"}],"version-history":[{"count":1,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts\/4521\/revisions"}],"predecessor-version":[{"id":4522,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=\/wp\/v2\/posts\/4521\/revisions\/4522"}],"wp:attachment":[{"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/torch.cci.fsu.edu\/~pmarty\/5275\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}