CJ 410 Chapter 13

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CJ 410 Chapter 13
Financial Management
Sam Dameron
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What Is A Budget?

• A plan stated in financial terms

• Budget Preparation
• Budget Approval
• Budget Execution
• Budget Audit

• Budget Process

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Line-Item Budget (Most Common)Each Item Has a
LineOpen Your Book to p. 706

• General Categories
• Personal Services (Personnel)
• Salary and Wages
• Employee Benefits (35)
• Other Personal Services (Overtime)
• Costs involving your employees

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2. Supplies (Last Less than 1 year or below a
certain cost)

• Office Supplies
• Operating Supplies
• Repairs and Maintenance
• Other Supplies

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3. Other Services and Charges

• Professional ServicesContract Services
• Repairs and Maintenance
• Other Services and Charges
• Training

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4. Capital OutlaysLasts More Than One Year or
Over a Certain Amount

• Machinery and Equipment
• Other Capital Outlays
• May allow carry over of funds for projects
• May not allow carry over
• May involve tradeoffs

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Performance Budget

• Types and Volume of Work to Be Done
• Decision Levels Tied to Budget Allocation
• e.g. Community Policing
• Whole Program
• Neighborhood Watches
• Safety Town
• Choose Modules or Program Levels

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Planning-Programming Budgeting System (PPBS)

• Identify Services to Be RenderedEstimate Costs
  for Services Direct Costs Indirect
  Costs Performance Indicators Costs per
  Indicator Review and Auditing Effective vs
  Efficient

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Programmatic or Results Budget

• Statement of Need
• Program Structure
• Objectives, Tasks, Measures
• Work Plan
• Work-load and costs measures
• Line Item Component for Fiscal Control

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Zero-Based Budget

• Start with a Zero Base
• All Costs Are Attached to Each Element of the
  Department
• All Costs Must Be Justified and Related to
  Services
• Service-Level Analysis
• Rankings for Decisions
• RZBB

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Augmenting Police Budgets

• Grants Federal, State, (Flow Through),
  Foundations
• Donation Programs Business or Gov.
  Surplus)Other Donation/Fundraisers
• Forfeiture Laws U.S. Marshals, Task Forces,
  Sharing
• User Fees Alarms, City, Contracting Services,
• Police Tax Legislation
• IRS rewards and reimbursements

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Dameron County SWAT Team
A Sam Dameron Production Revised October 19, 2004