Colin Drury, Cost and Management Accounting – Oak City
Oak City’s cost allocation and determination
Robert W. Ingram, W. Cameron Parsons and Walter A. Robbins1
Abstract
Oak City is an interdisciplinary case that involves cost allocation and determination issues in a governmental setting. Ethical considerations related to the role of accountants as expert witnesses also are included in the case. The primary issue in this case (drawn from actual events) is the amount of cost associated with police and fire services that should be charged to businesses in an area adjacent to the city limits, referred to as its police jurisdiction. State law requires the city to provide these services and permits it to charge the incremental cost of
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She claims the city is charging her fees for costs it does not incur, in violation of state law.
“You’ll remember that state law requires the city to provide police and fire protection to residents of the police jurisdiction, which extends three miles beyond the city limits. While the law permits the city to levy a license fee on all businesses located in the police jurisdiction, the levy cannot exceed one-half of the amount charged to like businesses located within the city limits or the actual costs incurred in servicing the police jurisdiction, whichever is lower. If
Smith can prove we have been collecting excessive fees, we may be faced with a major class-action law suit.
“You determined those costs, Mike. I sure hope you can justify them. I’ll arrange a meeting for first thing tomorrow morning with city officials. Come prepared to explain how you’ve been determining the fees we’ve been charging in the police jurisdiction and the associated costs.”
Mike can hardly believe what he’ just heard. How can there be any questions about the way he determines cost for the city’s police jurisdiction? “All I did was allocate costs,” Mike thinks to himself.
Facts and legal background
Oak City is the largest city in its region of the state, with a population of about 100,000. Most of the city in bounded on the west by the Black River with the city limits extended along both the east and west banks of the river for
budget in places that would harm the city. It would have to cut money from the police, and fire
Government- Government is the main stakeholder of Metropolitan police as they invest all the funds and money in police department. Police arrange meetings to see where the money is spent.
States also have the authority to delegate their police powers to Municipalities. Pennsylvania 's Constitution, states that a “municipality which has a home rule charter may exercise any power or perform any function not denied by [this Constitution], by its home rule charter or by the General Assembly at any time”. Thus the City of Philadelphia draws its police powers from the state in the same way states draw their power from the Constitution. Section 5-300(a) of Philadelphia’s Home Rule Charter of 1951 provides that the City Department of Public Health shall administer and enforce statutes, ordinances and regulations relating to public health including those dealing with the pursuit of occupations affecting the public health”.
3. Why do they need permission from the Sheriff for what they want Grant to do?
He encouraged the harassment of Bell city residents by the police who would impound vehicles, and since most people could not fight the seizures in court, they paid the $300 penalty that was the alternative to a judicial process. Additionally, business license taxes increased repeatedly under Rizzo's watch while lacked any documentation to justify the increments. By doing so, he went against the Bell’s municipal code, which prohibited non-purposeful increments of revenue
Judges must consider the area in while the nuisance occurs, and in the case of businesses, the activities the community benefits from having that particular business in the community.
Burns 149 N. E. 788. Pp. 93-95, in which the Supreme Court of Illinois divided the city into eight districts arguing ‘The constantly increasing density of our urban populations, the multiplying forms of industry and the growing complexity of our civilization make it necessary for the state, either directly or through some public agency by its sanction, to limit individual activities to a greater extent than formerly. With the growth and development of the state the police power necessarily develops, within reasonable bounds, to meet the changing conditions”.
The proposed addiment to secure our police protection does not exist in the charter reform. The added propagates a portrait unlike our fire department that our police department has secured a sacred canopy. Our current charter protected fire, and after years of abuse fire capitulated to the county. Our existing charter established a safety net for fire, however; shred to bits by brainchild county's CEO and LAFCO handmaiden to add taxes without public representation. The city's will to remove police adds millions to the general fund to lavish extravagance to a few. The police vulnerable must voice support to the public and cease the detrimental action of a future exit. The city observed and scrutinized the lethargy to exit fire, tax on property, and liquidate responsibility adding to the general fund. Now,
Over the past couple of years, our small city of Granbury has seen a drastic spike in population. This recent growth has not only caused an unemployment crisis, but it also has influenced a greater risk of devastating fires for both homes and businesses. However, if the city of Granbury were to adopt full time fire departments, all citizens and businesses would benefit in numerous aspects. By adopting these full time departments, it is clear that our cities proficiency, productivity, and safety will increase greatly. There is a little over 400 volunteer firefighters at seven departments spread across Granbury. This not only means that these hard working heros do not receive a paycheck for their excruciating efforts, but it also reveals that these 400 firefighters are not stationed at their departments which indicates they must travel to the station to be able to then respond to a call causing a slow response time; opposed to career departments that always have their stations manned which is proven to generate a quicker response time. Not only do these full time departments ensure proper response times to emergencies, but they will also correspond with companies insurance codes which allow their franchises to be opened in cities only with these career departments. Many companies such as Target, Academy, Olive Garden, Main Event, etc… all require professional fire departments for their stores to be built in that city. Also, the lack of recreational opportunities prevent social
In Ontario, we have three different types of police forces. They are the municipal which are the numbered divisions within a city, provincial which is the Ontario Provincial Police, and federal which is the Royal Canadian Mounted Police. Municipal police forces are established by the municipalities and are usually in every major city. If a city has a population of approximately 50 000-100 000, then they usually contract out the policing to the RCMP such as in the case of Burnaby and Northern Vancouver, B.C. Municipal police forces are the most common type of policing found in
When I think of sheriff and the city police it comes to mind that we have both in our town the sheriff office wears tan with a green trim and our city police wear black. The main difference is the area of jurisdiction. “A sheriff's office provides law enforcement services and/or jail services for a county or other civil subdivision of a state. A police department serves a specific municipality, city, town or village. Often, cities contract for law enforcement services with the county sheriff's office.”
City or Local Police patrol within city limits and they follow city ordinances as well as county mandates. City police may have specialized units such as S.W.A.T., Mounted Unit, Air Support Division, Art Theft Detail, K-9 Unit, ACTF, Gang and Narcotics Division, Motors and Commercial Enforcement. County Sheriff patrols the unincorporated areas within a county, enforce county mandates and they also operate the county jails. State Police patrol state highways and maintain building operated by the state. Traditional organizational structures of policing agencies, traditionally respond to crime
Public safety and welfare of the community falls under the jurisdiction of elected and appointed officials. Local officials provide strategic guidance and resources during preparedness, response, and recovery efforts. They must have a clear understanding of their responsibilities for success in emergency management.
Since there are laws set forth, in every city, state and county, each district could interpret
They believe that police visibility was necessary to warrant change. The third area was called