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Flashcards in Chapter 12 Chapter review Deck (34):

What is a fiscal year and give examples of two different fiscal years.

A budget year is called a fiscal year

operating - 12-month period and is for such things as salaries, fringe benefits, uniforms, crime scene supplies, ammunition, training, and telephone service.
capital-large-scale expenditures that may be “one-time” in nature and take place over several years, such as acquiring land and building a new police station.


Define the steps in the budget cycle and briefly describe them.

(1) preparation and submission of the budget by all of a city or county’s departments, which includes getting input from stakeholders, such as citizens and advisory boards;
(2) review and approval by the legislative body, which may involve controversies;
(3) execution, doing the things for which public funds have been appropriated; and
(4) the audit and evaluation. 20 Many of these activities are going on simultaneously because the current fiscal year and the next budget cycle overlap or are “scrambled” together.


Describe financial and performance audits. Why are performance audits more varied in their approach?

annual audits were of a department’s budget, expenditures, and financial management practices

how good of a job an agency was doing


Identify the focus of a line item budget and a program budget.

The line item is the basic system on which all other budget formats ultimately rest because of its excellence as a control device.

from work by the (New York) Bureau of Municipal Research, which called for a new budget format (1907)—the program budget. Although the term program budget was not initially used, its elements were clearly defined: “For each department, the budget shall be separated to show the kinds of services to be provided.”


What is a performance budget and why have performance budgets substantially abandoned cost measures?

The 1912 Taft Commission on Economy and Efficiency called for a budget with cost data for the type of work being done. The weight of these two recommendations led to the adoption of what is now called a performance budget in New York City (1913). This format was so complicated and unwieldy that New York City soon dropped it.


What are hybrid budgets and why do they exist?

The reason for this is that each jurisdiction, and by extension its police department, uses a system that makes sense to it. History, unique city charter provisions, state laws and local ordinance, past practices, the preferences of key people in the budgeting process, and other variables contribute to the reality that many budgeting systems incorporate features from one or more formats. The test of a budget format is how it’s constructed, not what it’s labeled. Many budgets are hybrid budgets, incorporating features of several different types of budget formats.


Identify three major ways in which a police budget can be supplemented.

asset forfeiture, grants, and police foundations and donation programs.


Give three definitions of budget.

it is a plan expressed in dollars, it is the use of financial resources to meet human needs, and it is a contract between those who appropriate the money and those who execute the budget.


which is true of a budget

finance meet human needs
planned expressed in dollars
contract to who appropriate to execute


a budget period that runs from july 1 2019 to june 30 2020 is often referred as

fiscal year 2020


operating budget usually covers a 12 month period and is typically used for which of the following

crime scene supplies


the ____ provides guidelines covering what types of expenditures should be in the operating budget versus the capital budget

city or county finance department


the budget cycle

consists of 4 sequential steps that repeat every year
2-review & review


preparation, review and approval execution and _____ are collectively referred to as the budget cycle



in budges allotments are usually made on which kind of basis



financial auditor systematically collect and examine records to determine which of the following

unauthorized transfers of funds between accounts
inaccurate computations
expenditures in excess of appropriations


if there is a concern about the budget between the auditor and the chief the chief of police may write

a letter of exception


the oldest simplest most widely used budget format used from 1915 to WWII is

line item


police administrators believe that to have excellence in budget control they should have which type of budget format

line item budge


the disadvantage of a line item budget include what

no program structure
not allow for long range planning
no specific measurable goals


a program budget includes

program structure
attachment of goals to each program
line item budget for control


what wast he budget format in 1960's and early 70's practiced by fed. gov.



PPBS has which dominant features within its budget format



a performance based budget

may measure what is easy rather than what is important
may be time consuming


the heart of ZB budget

decision package


the budget format that incorporates features of several different types of budgeting



which of the following is a method for supplementing a departments budget

obtaining grants
asset forfeiture
donation programs


capital budgets are intended for

involves acquisition of land or new police building


what is the single most important element in a police budget

people, support costs, salaries, insurance, overtime, training


3 key aspects of budget execution

objectives, adjustments, control


what phase is budget execution

action phase


the pure form of PBB is a ____ _____ ____ designed to relate the amount of various types of work done to the amount of money spent to produce work

results oriented tool


what does the program budget focus on

achieving broad police goals but is labor intensive to develop


what is zero based budget (ZBB)

every gov. program must justify existence