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Section V Getting the Job Done… Through Others

Section V Getting the Job Done… Through Others. Chapter 14 Budgeting and Managing Costs Creatively. Budget Defined. Budget A list of probable expenses and income during a period A critical instrument in law enforcement planning, administration and operations Financial budget

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Section V Getting the Job Done… Through Others

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  1. Section VGetting the Job Done…Through Others Chapter 14 Budgeting and Managing Costs Creatively

  2. Budget Defined • Budget • A list of probable expenses and income during a period • A critical instrument in law enforcement planning, administration and operations • Financial budget • A plan or schedule adjusting expenses during a certain period to the estimated income for that period

  3. Types of Budgets • Operating budget • Capital budget • Discretionary budget

  4. Purposes of Budgets • A plan for and a means to control resources • Permit decision making at lower levels • Help reduce tendency for divisions to build their “own empires” • Compare expenditures with services provided • Law enforcement’s work plan transformed into dollars • Reflect the political realities of law enforcement agencies and their jurisdictions

  5. Responsibility for Preparing the Budget • Managers at each level should be responsible for the budget they need • Based on input from their subordinates • Results in all-levels budgeting • Budgets will be more accurate and complete if • They are prepared using a logical process beginning with the department’s lowest levels and working upward

  6. The Budgeting Process • Developing a budget is an art, not a science. • Determine personnel costs. • Review last year’s budget.

  7. Budgeting Systems • Line-item budgeting • Performance budgeting • Program budgeting • Activity-based costing • Zero-based budgeting

  8. Budget Categories • Variable costs • Fixed costs

  9. Monitoring the Budget • After the budget is passed, spending must be monitored. • Variance analysis is comparing actual costs against what was budgeted and analyzing the differences.

  10. Cutback Budgeting • Providing the same or more services with less funding • Causes of cutback budgeting • The problem is considered solved • Erosion of the economic base • Inflation • Taxpayer revolts • Limits to growth

  11. Approaches to Handling Budget Cuts • Cut all requests for personnel increases. • Cut equipment viewed as luxuries. • Use precedent—cut items that have been cut before. • Recommend repair and renovation, not replacement. • Recommend a study to defer the costs. • Cut all costs by a fixed amount. • Cut departments with a bad reputation. • Don’t cut when the safety of staff or the public is involved.

  12. Managing Costs Creatively • Identify common cost problems • Employee cost improvement suggestion programs

  13. Creative Ways to Reduce Costs • Sharing resources • Using a regional approach or consolidating services • Establishing community resource centers • Contracting • Using a quartermaster system • Using volunteers • Privatizing

  14. Increasing Revenue • Fundraising • Donations • Charging for some services • Using asset forfeiture statutes • Going green • Seeking grants

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