Budget Change Proposal and Taxes

PART 1 BUDGET CHANGE PROPOSAL

A Budget Change Proposal (BCP) is “a formal document that is required when an office has a need for additional resources or a reduction in resources to change the level of service or funding for activities authorized by the Legislature, or to propose new program activities not currently authorized” (California Office of Human Resources, n.d., para. 1). Budget changes typically occur during the planning stage of the budget process but can be considered in the event of an emergency or critical situation.

For this Assignment, you will identify a budget from a government or nonprofit organization and based on your review of the major categories of revenue and expenditure and the various line items in the budget, propose and justify an actual or hypothetical change to your chosen organization’s budget.

Reference:

California Office of Human Resources. (n.d.). Personnel operations manual: Budget change proposal.California Department of General Services.

https://www.dgs.ca.gov/OHR/Resources/Page-Content/…

RESOURCES Mikesell, J. L. (2018). Fiscal administration (10th ed.). Cengage Learning.

Chapter 8, “Taxation: Criteria for Evaluating Revenue Options”

(pp. 354–371)

Introduction (first 6-paragraphs)

Taxation in the United States: A Brief Overview of the Systems

Standards for Tax Policy

Adequacy of Revenue Production

Chapter 12, “Revenue from User Fees, User Charges, and Sales by Public Monopolies”

Finkler, S. A., Smith, D. L., & Calabrese, T. D. (2020). Financial management for public, health, and not-for-profit organizations Download Financial management for public, health, and not-for-profit organizations (6th ed.).CQ Press.

Chapter 10, “Reporting the Results of Operations: The Activity and Cash Flow Statements”

Appendix 10-A: Sources of Revenue for Governments (p. 390–392)

Chapter 11, “Unique Aspects of Accounting for Not-for-Profit and Health-Care Organizations”

Taxes (pp. 422–424)

Introduction (first paragraph)

The Unrelated Business Tax

Pressure to Tax Not-for-Profit Organizations

Holland, A., & Baker, R. (2020).

Humanizing the budget processLinks to an external site.

. Public Management, 102(2), 36–39.

GoFundMe. (2019, November 7). Top nine nonprofit funding sources for any organizationLinks to an external site.. https://charity.gofundme.com/c/blog/nonprofit-fund…

Rendon, J. (2021, May 1). A new pot of money: As states legalize marijuana, some are directing revenue from sales to nonprofits in communities harmed by harsh drug policiesLinks to an external site.. The Chronicle of Philanthropy, 33(7), 20.

Document:Budget Change Proposal Assignment Instructions Download Budget Change Proposal Assignment Instructions(PDF)

Note: Read only the following sections:

Note: Read only the following section:

Note: Read only the following sections:

Credit Line: Financial Management for Public, Health, and Not-for-Profit Organizations, 6th Edition by Finkler, S.; Smith, D.; Calabrese, T. Copyright 2020 by CQ Press. Reprinted by permission of CQ Press via the Copyright Clearance Center. Licensed in 2021.

Note: Use the format in this document to complete this week’s Assignment.

Writing Resource

Walden Writing Center. (n.d.). Walden templates: OverviewLinks to an external site.. https://academicguides.waldenu.edu/writingcenter/t…

Note: Download and use the Graduate APA Course Paper Template for this week’s Assignment.

Walden University, LLC. (2022).

Revenue sources [Interactive media]Links to an external site.

. Walden University Blackboard.

https://waldenu.instructure.com

.

Note: This interactive media provides a general overview of revenue and revenue sources, including taxation. Additionally, it contrasts government revenue sources with sources for nonprofits.

Also note:Included in this week’s Learning Resources is a PDF document containing the content found in this interactive media and is made available for students who might prefer a PDF format.

Document: Revenue Sources Download Revenue Sources(PDF)

Note: This PDF contains the content found in the interactive media in this week’s Learning Resources and is made available for students who might prefer a PDF format.

       Be sure to review the Learning Resources before completing this activity.Click the weekly resources link to access the resources. 

WEEKLY RESOURCES

TO PREPARE

Find an actual budget from a government or nonprofit organization that is publicly available online. This could be from your workplace, a city agency, a nonprofit organization, etc. Note: Select a smaller organizational component, such as a branch or department of a larger agency or organization. Also note: Save the hyperlink to the organization’s budget document for this Assignment.

Reflect on the organization’s major categories of revenue and expenditure and review the various line items in the budget.

Download and use the Graduate APA Course Paper Template for this week’s Assignment, accessed from the Learning Resources.

ASSIGNMENT (2–3 PAGES, NOT INCLUDING TITLE PAGE AND REFERENCES PAGE(S)):

Write a paper in which you include the following:

Identify the organization you chose and a link to the publicly available online budget document you are using for this Assignment.

Based on your review of the organization’s major categories of revenue and expenditure, review the various line items in the budget, propose an actual or hypothetical change to your chosen organization’s budget using the format in the “Budget Change Proposal (BCP)” document found in this week’s Learning Resources. Justify your results.

PART 2

TAXES

As a public administrator, you will be called on to speak publicly with a variety of colleagues and constituents regarding public administration topics. For this Discussion, you will create a video that gives you practice with public speaking as well as the use of video technology. Both of these skills will serve you well as a public administrator—all within a supportive learning environment.

You will return to Walden Heights and assume the role of a local television reporter reporting on a Walden Heights City Council meeting during which the mayor proposes budget priorities for the upcoming fiscal year, including the use of participatory budgeting (PB) and proposed changes to the city tax structures. You will create a video in which you assess the ethics of the mayor’s proposed changes to the city tax structures, including citing evidence to support your assessment.

RESOURCES

Taxes Resources

Mikesell, J. L. (2018). Fiscal administration (10th ed.). Cengage Learning.

Chapter 8, “Taxation: Criteria for Evaluating Revenue Options”

Equity: Horizontal and Vertical (pp. 372–382)

Chapter 9, “Major Tax Structures: Income Taxes”

Chapter 10, “Major Tax Structures: Taxes on Goods and Services”

Chapter 11, “Major Tax Structures: Property Taxes”

Introduction (first seven paragraphs; pp. 518–522)

Good Tax, Bad Tax (pp. 523–526)

Note: Read only the following section:Note: Read only the following sections:

Thurmaier, K., & Ceka, E. (2018, July 1).

Nattering nabobs of negativism are no match for participatory budgetingLinks to an external site.

. Public Management, 100(6), 3–7.

Document:

Mayor’s Town Hall Budget Briefing

Download Mayor’s Town Hall Budget Briefing

(PowerPoint presentation)

Walden Heights Resources

Walden University, LLC. (2022).

Walden HeightsLinks to an external site.

[Multimedia]. Walden University Blackboard. https://waldenu.instructure.com

Go to the Walden Heights interactive city and click on the location marker of Randy Scott Elementary School Campus. From the drop-down, access and review the “Taxes Scenario” video and “Mayor’s Town Hall Budget Briefing” PowerPoint presentation representing a City Council meeting during which the mayor presents her proposed budget priorities for the upcoming budget and announces the use of participatory budgeting (PB).

Be sure to review the Learning Resources before completing this activity.Click the weekly resources link to access the resources. WEEKLY RESOURCES

TO PREPARE

Go to the Walden Heights interactive city and attend the portion of the City Council meeting when the mayor presents their proposed budget priorities for the upcoming fiscal year budget to the City Council and announces the use of participatory budgeting (PB). Review the “Taxes Scenario” and “Mayor’s Town Hall Budget Briefing” presentation.

Imagine you are in the role of a local television reporter for Walden Heights. Using the classroom Kaltura Media Uploader, create a 2- to 4-minute video report on your assessment of the ethics of the mayor’s proposed changes to the balance of the city’s tax structures, including fairness and equity. Include if the proposals are progressive, regressive, or both. Support your claims with evidence, citing the sources verbally during the broadcast. Note: Go to the Course Home page and select “Kaltura Media Uploader” from the navigation menu. From the Kaltura Media Uploader page, view the tutorial videos and read the “Kaltura Personal Uploader QuickStart Guide” you will use to create your video broadcast.

Script your video broadcast. Practice your script before recording. Make sure when you record you speak clearly and slowly and have appropriate lighting, camera clarity/angle, background, and are in professional attire.