(CITY OF YORBA LINDA, CALIFORNIA)
ACC 4291
INTEGRATED CASE STUDY
TERM CASE ANALYSIS REPORT
(SECTION 1)
SEMESTER 1, 2014/2015 SESSION
MATRIC NO
1022133
NAME
MUHAMMAD FIKRI BIN AHMAD
PREPARED FOR:
PROF DR NIK NAZLI NIK AHMAD
DEAN, KENMS IIUM
1
CONTENT
BIL
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3.
TITLE
EXECUTIVE SUMMARY
PROBLEM STATEMENT
SITUATION ANALYSIS
- PESTEL
- ISHIKAWA
PAGE
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3
4-8
4.
5.
6.
ALTERNATIVES
DECISION CRITERIA
EVALUATION OF
ALTERNATIVES
RECOMMENDATION
REFERENCES
ANSWERS FOR
QUESTIONS
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9 - 10
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12-19
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EXECUTIVE SUMMARY
The case study mainly discussed on the City of Yorba Linda, California. The case overview would be the budgeting process made by the elected member of city council …show more content…
No, because the majority of city council members agrees with the budget proposed by the city manager. In addition, the basis of disagreement of the disagreed city council members is only on the assumption that the neighboring city of Brea is making money from the police service that they offered. As explained by the city manager the cost of hiring others police force from other cities in Orange County would be higher than offered by Brea. Besides, the city of Yorba Linda need to only cover cost per hour than to have their own force which also lead to additional cost of overhead. If the basis of disagreement is on the outcome of budgeting then the whole budgeting process would be in stake.
2. The city of Yorba Linda uses fund accounting
a) What is fund accounting?
Fund accounting is commonly used for non-profit organization including state and local government funds. It focus more on accountability than profitability and usually separate accounts are used for specific purposes according to laws and rules and regulations. The basis of accounting rely on modified accrual accounting where the revenue would only be recognized when it is available and measurable not when it is earned. The same goes to expenses, it would only