PLAN IMPLEMENTATION, PART I Flashcards
Types of taxes (revenue sources)
Regressive - Impacts low income proportionately more than high income. (ie tax on food 7% across the board)
Progressive - Impacts high income proportionately more than low income
(ie tax on food except for essential food, tax on income more you make more you pay)
Other taxes (revenue sources)
Property Tax Income Tax Sales Tax Fees for service (permit) Grant
Methods of finance
Pay as you go
Reserve funds
General Obligation bonds (loans - backing of local gov’t tax revenue stream - safer)
Revenue bond (specific source of revenue ie water and sewer - riskier)
Lease-Purchase (rent to own)
Special Districts (downtown added services ie sweeping - agree to higher rate of tax)
Special Assessment (similar to special district - except its a dollar amount assessed to property value instead of tax)
Grants
Tax Increment Financing (potential for redevelopment - increase in value are reinvested)
Types of Budgeting Systems
Line Item Budgeting (itemized for each expenditure)
Most common form.
Doesn’t prioritize expenses.
Organize by departments
PPBS - Developed by DOD
Organize by programs
Prioritizes needs
Subjected to quantitative analysis
Management by Objectives - similar to PPBS, objective driven. Measurement based on performance.
Zero Based Budgeting - What does it cost to prepare something
Packages are tied to long range planning objectives. Then ranked and approved based on affordability. Process is extremely time intensive.
Capital Improvement Program
Infrastructure. (ie sewer, parks)
Functions of CIP:
Links comprehensive plan and fiscal plan to physical development
Bond Rating System
CIP typically requires taking out debt. Usually in the form of bonds.
Issuer & Issue Rating
AAA (lowest rate/risk) to C (highest rate/risk)
Voter approval
Certificates of Obligation
Don’t need voter approval
Higher interest rate
Smaller CIP or fleet maintenance.
Evaluation of Projects
Cost Benefit Analysis:
ie pool - construction cost and then management of operations
Cost Effective Analysis:
ie water based recreation - pool as option or a water jet play area
Cost Revenue Analysis:
ie anything which could generate revenue such as a stadium
Project Management
Program Evaluation Review Technique (PERT):
To know what needs to come before something can happen, what are the key points
Critical Path Programming (CPP):
What are the individual things that need to happen in sequence, and the path to take? (ie need a contract w/ a company in order for construction to occur, or i need 4 weeks in legal to obtain an easement to continue)
Major forms of government
Weak Mayor Council: mayor as figure head, council makes decisions
Strong Mayor Council:
major leads decision process
Council Manager:
manager is appointed as administrative official. very common. usually in larger and more complex organizations.
Commission Plan:
similar to weak mayor council, each commission is responsible for specific domain
Types of Local Governments
General purpose (city county) Single Purpose (school district)
Span of control
Type of organizational structural. Flat? Hierarchical?
Organizational Center
Staff function (support line function) Line function (direct service provider)
Work Areas
Organize by function, process, time (adv vs current), area (service area)
Strategic Planning
Analyze Needs, Long Term Objectives, SWOT, Stakeholders, Alternatives, Policies, Evaluation
