1. Examine and discuss San Jose’s Variance Report In Table 8.3 we have used San Jose’s operating budgets to create hypothetical variance report. Find the variances for the expenditure side and discuss...

IMPLEMENTING THE BUDGET
TABLE 8.3
Variance Analysis for San Jose Operating Budget, 2007-2008
Actuals Actuals
Annual First Percentage Third Percentage
Budget month spent month spent
Expenditures 8.33 25.0
Fire $134,685,340 $11,000,000 $32,500,000
Police 279,740,088 23,500,000 71,000,000
Building lease for the departmental office is $125,000 per month. Net legislative adjustments are
$48.75 million.
2. Examine and Discuss San Jose's Variance Report
In Table 8.3 we have used San Jose's operating budgets to create a hypothetical variance report.
Find the variances for the expenditure side and discuss what you think might prove to be
problematic for the agency in the coming months.
3. Examine and discuss the Department of Transportation's Variance Report
Table 8.4 is a hypothetical variance report from the department of transportation in a large city in
the Northeast. Find the variances for both the
TABLE 8.4
Variance Report from the Department of Transportation, 2007-2008
Actuals Actuals
Annual First Percentage Third
Percentage
budget month spent month spent
Revenues 8.33 25.00
Federal aid 530,000,000 $2,000,000 $6,000,000
State aid 80,000,000 8,000,000 30,000,000
Local aid 20,000,000 1,700,000 5,400,000
Total $130,000,00
0
$11,700,000...