Service Charge: Public Financial Management and Budgeting

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Current ratio

The table presented below shows the calculation of current ratios for a period of seven years.

Governmental activities Business-type activities Total
2008
Current assets 5,954,076 2,037,781 7,941,901
Current liabilities 596,736 134,321 731,057
Current ratio 10 15 11
2009
Current assets 5,954,386 2,185,188 8,139,574
Current liabilities 627,506 91,430 718,936
Current ratio 9 24 11
2010
Current assets 5,051,212 1,873,868 6,925,080
Current liabilities 713,074 253,121 966,195
Current ratio 7 7 7
2011
Current assets 4,882,695 1,622,608 6,505,303
Current liabilities 419,755 149,493 569,248
Current ratio 12 11 11
2012
Current assets 4,595,060 2,031,777 6,626,837
Current liabilities 567,689 155,435 723,124
Current ratio 8 13 9
2013
Current assets 4,389,391 2,088,068 6,477,459
Current liabilities 583,587 77,155 660,742
Current ratio 8 27 10
2014
Current assets 4,211,043 2,341,926 6,552,969
Current liabilities 645,245 68,773 714,018
Current ratio 7 34 9

(Source of data – City of Bishop 1)

The graph presented below shows the trend of the current ratio for a period of seven years.

Current ratios

Discussion of the current ratio

The information in the table and graph above shows that the current ratio for the organization fluctuated during the period. The business-type activities segment had the highest value of current ratios during the period. The values of ratios for this segment were more volatile than that of governmental activities (McCarthy, Shelmon, and Mattie 141). This can be attributed to the volatile business environment. The graph also shows that governmental activities have a higher impact on the overall current ratio for the company as compared to business-type activities (Weikart, Chen and Sermier 98). This can be attributed to the high volume of governmental activities. Further, the results show that the entity has high values of current ratios. This can be attributed to the nature of business. The values indicate that the company is in a position to settle short-term obligations using current assets with ease. The analysis shows that the City of Bishop has a sound liquidity position. It also indicates that the company is efficient in managing working capital (Brigham and Michael 254).

Service charge ratio

The table presented below shows the calculation of service charge ratios for various functions at the City of Bishop.

Charge for service Expense Service charge ratio
2008
Water 1,107,643 700,681 1.58
Sewer 695,946 645,764 1.08
Mobile home park 91,981 124,498 0.74
2009
Water 1,151,176 733,101 1.57
Sewer 763,010 625,354 1.22
Mobile home park 92,048 103,739 0.89
2010
Water 1,161,200 711,598 1.63
Sewer 748,950 646,473 1.16
Mobile home park 92,884 101,734 0.91
2011
Water 1,155,649 735,654 1.57
Sewer 970,556 696,656 1.39
Mobile home park 92,507 106,154 0.87
2012
Water 1,167,074 808,432 1.44
Sewer 1,013,096 752,195 1.35
Mobile home park 85,319 119,767 0.71
2013
Water 1,158,225 855,026 1.35
Sewer 1,088,169 778,645 1.40
Mobile home park 94,160 139,328 0.68
2014
Water 1,245,947 855,086 1.46
Sewer 1,125,365 815,302 1.38
Mobile home park 128,912 207,757 0.62

(Source of data – City of Bishop 1)

The graph presented below shows the trend of the service charge ratios for the three functions.

Service charge ratios

Discussion of service charge ratios

The values estimated in the table above and the graph above show that there was a general decline in the service charge ratio for both water and Mobile Home Park. In the case of Sewer, there was a general increase in the values of the service charge ratio. The trend of the values reported above can be attributed to the changes in the values of both the expenses and the charge for the services (Finkler, Purtell, Calabrese, and Smith 352). Finally, it can be observed that Water had the highest values of the service charge ratio, while Mobile Home Park had the least value. This trend is consistent across the industry (McMillan 198; City of Bishop 1).

References

Brigham, Eugene and Ehrhardt Michael. Financial Management Theory and Practice, USA: South-Western Cengage Learning, 2009. Print.

City of Bishop. Financial Statements. 2015. Web.

Finkler, Steven, Robert Purtell, Thad Calabrese and Daniel Smith. Financial Management for Public Health, and Not-for-Profit Organizations, USA: Pearson Education, In., 2013. Print.

McCarthy, John, Nancy Shelmon and John Mattie. Financial and Accounting Guide for Not-for-Profit Organizations, USA: John Wiley & Sons, Inc., 2012. Print.

McMillan, Edward. Not-for-Profit Budgeting for Nonprofit Organizations, USA: John Wiley & Sons, Inc., 2010. Print.

Weikart, Lynne, Greg Chen and Ed Sermier. Budgeting and Financial Management for Nonprofit Organizations: Using Money to Drive Mission Success, USA: Sage Publications, 2012. Print.

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