Community Of Bellington

 Town Of Bellington Composition

TOWN OF BELLINGTON

Exhibit 1 . Performance Finances – Snow Removal Section

October-December

Stationary Budget

Adaptable Budget

Genuine Performance

Difference between static budget and actual efficiency

Difference between flexible budget and real performance

Snow days

15

12

12

(2)

--

Cubic a long way of snow

1, two hundred and fifty

1, five-hundred

1, 500

(250)

--

Costs

Motorists

$18, 500

$21, 600

$24, 675

$(6, 675)

$(3, 075)

Supplies

one particular, 125

you, 350

you, 875

(750)

(525)

Gas

1, 750

2, 100

2, 500

(750)

(400)

Maintenance

1, 375

one particular, 650

2, 200

(825)

(550)

Supervisor's salary

12-15, 0000

18, 000

18, 000

(3, 000)

--

Allocated admin costs

5, 000

4, 800

five, 000

(1, 000)

(200)

Equipment downgrading

1, two hundred and fifty

1, five-hundred

1, two hundred fifity

--

two hundred fifity

Total

$42, 500

$51, 000

$55, 500

$(13, 000)

$(4, 500)

*(xx) means over

The cost drivers is the cubic miles of snow since Donaldson himself stated that " …had to spend overtime towards the drivers as a result of some very heavy storms…” That states that more snow acquired fallen and thus made costs rise.

1 ) Which price range is more educational about Donaldson's performance, and why? The flexible finances speaks more about Donaldson's performance because the actual quantity of snow that had to be cleared is currently the same as the actual performance. The static price range only allowed for 1, two hundred fifity cubic mls of snow, which is about 17% less than the actual sum cleared.

2 . What had been the goals of the public works director in preparing the budget? Do you think his method of constructing this was successful in meeting these desired goals? Why or perhaps why not? His goals were to give bonuses to the division heads to keep the costs low. I believe that he did well in studying and establishing the finances, but displays his lack of knowledge of varying factors such as weather, in the case of snow removing. There factors that can not be controlled it will heavily affect the costs.

several. Should general public works director have conferred with Donaldson in preparing...