3. Emergency Services Administration Flashcards
Level __________ Chief Officers are often responsible for the budgeting and finance, purchasing, record-keeping, and organizational improvement. (p. 73)
III
What consists of a list of proposed expenditures for the budget cycle and may reflect a list of revenue sources as well? (p. 74)
line-item budgeting
What requires all expenditures to be justified at the beginning of each new budget cycle, as opposed to simply explaining the amounts requested that are in excess of the previous cycle’s funding? (p. 74)
zero-based budgeting
This system is used to fund programs or projects that involve a variety of departments, divisions, branches, or sections. Project is usually for a limited duration. (p. 75)
matrix budgeting
Categorized by function or activity, also called outcome-based budgets, is similar to program budgets. These budgets fund each activity based on projected performance. (p. 75)
performance budgeting
Provides a framework for making decisions on current and future programs through three interrelated phases (planning, programming, and budgeting) consistent with the organizations predetermined goals, objectives, policies, and strategies. (p. 75)
planning programming budgeting system
Public organizations usually use two types of budgets: __________ budgets and __________ budgets, which typically include personnel costs. (p. 75)
capital; operating
The organization’s __________ __________ is used to pay for the recurring expenses of day-to-day operations of the fire and emergency services organization. (p. 77)
operating budget
Non-cash (fringe) benefits cost some jurisdictions an amount equal to __________ percent of a person’s base salary (p. 77)
50
Money is placed in this fund each year so that ample means are available to replace an obsolete or worn vehicle. (p. 77)
contract services (operating budget)
Once a budget is approved, __________ __________ may be difficult to request without going through a significant review and approval process. (p. 77)
capital purchases
__________ includes all protective clothing, tools, operating materials and consumables that the organization uses. (p. 78)
Equipment
Anything the department uses during an emergency response or provides for the safety, health, and welfare of members must be included in the __________ __________. (p. 78)
budget development
__________ is required to provide the services the community needs. The majority of jurisdictions depend on property, sales, or income taxes or a combination of these as the primary source of revenue. (p. 78)
Revenue
Traditional revenue sources include property, sales and __________ __________. These taxes tend to provide a rather stable and predictable source of revenue. (p. 79)
income taxes
__________ __________ may be subject to decisions that the governing body makes to provide economic incentives to attract new businesses. (p. 79)
Property taxes
__________ __________ __________ uses tax revenues to offset the cost of a project in a designated area for a specific period of time. While this brings new businesses to the community, it also lowers the tax income of the municipality or fire district and adds to the structures that the fire and emergency services organization must inspect and protect. (p. 79)
tax increment financing (TIF)
If consumers change their __________ __________, sales tax collections may not meet projections. The potential for changes in collections is possible. (p. 79)
purchasing habits
The local government collects this tax levy for a specified government purpose such as the operation of the fire and emergency services organization or ambulance service. (p. 80)
special purpose
Collected for building permits, plans review, copies of reports, inspections/re-inspections, hazardous materials responses, EMS responses, motor vehicle collision responses, and fire protection subscription services for emergency responses to support services. (p. 80)
user fees
Collected from contractors and developers to cover infrastructure and/or capital equipment costs that will be incurred over time. (p. 80)
community impact fees
System that provides revenue to pay for services that are provided in areas that do not have the authority to raise taxes. (p. 80)
special taxing authorities
These annual dues or fees that residents pay for fire protection, are used to fund rural fire and emergency services organizations? (p. 80)
memberships/subscriptions
A trustee or a board of trustees manages the assets of a __________ __________ account for the benefit of another party or parties. (p. 81)
trust fund
Funds that are spent in the current year for some expressed purpose? (p. 81)
short-term trusts
A trust fund that provides retirees with an income based on years of service, age, and contributions? (p. 81)
employee/member pension
Which fund is established to finance and account for the acquisition, operation, and maintenance of government facilities and services that user fees entirely or predominantly support, such as water and sewer service fees? (p.81)
enterprise funds
This fund often sustains or supplements the ambulance transportation component of EMS if a government agency provides the service. (p. 81)
enterprise fund
An entity that exists to furnish services to the population of a service area and that charges a fee related to the cost of the service. (p. 81)
auxiliary enterprise
Many fire and emergency services organizations supplement their general budgets with private, corporate, or government __________ and gifts to meet specific needs. (p. 82)
grants
A type of funding made available for defined purposes but with minimum conditions? It meets the need for flexibility at the program level and minimizes the bureaucratic aspects of the budgeting process. (p. 82)
block grants
__________ are most often an activity of volunteer or combination fire organizations that must supplement or provide their own operating revenue. Usually takes the form of local events such as social events, bingo, raffles, and requests for donations. (p. 83)
fundraisers
There are __________ steps of the budget process. (p. 83)
seven
1) Plan
2) Prepare
3) Present
4) implement
5) Monitor
6) Evaluate
7) Revise
The second step of the budget process is? (p. 83)
prepare
The first step of the budget process is? (p. 83)
plan
The third step of the budget process is? (p. 83)
present
The fourth step of the budget process is? (p. 83)
implement
The seventh step of the budget process is? (p. 83)
revise
The fifth step of the budget process is? (p. 83)
Monitor
The sixth step of the budget process is? (p. 83)
Evaluate
Fire and emergency services organization officers have a responsibility to make every __________ _________ as accurate and realistic as possible and present that request in the appropriate format. (p. 84)
budget request
Primary source of data to support the budget request based on the actual cost of providing the services that the jurisdiction requires? (p. 85)
organizational financial history
actual cost of providing the services that the jurisdiction requires
Information available from vendors, reflecting the average cost of an item or product. (p. 85)
actual, equipment, material, or service costs
Information provides an idea of the cost-of-living increase based on inflation or the estimated revenue potential for the service area. (p. 85)
government economic reports
Surveys of similar service areas and organizations, which provide data on personnel salary increases, changes in benefits, or the hiring of additional personnel. (p. 85)
market studies
Essential documentation when higher levels of government place requirements on local services and then fail to provide adequate funding. (p. 85)
governmental mandates
Community involvement in the strategic planning process is an integral part of determining the needs of the community (p. 85)
community expectations
Information from the state/provincial insurance commission, which includes fire-related claims, insurance premiums, Insurance Services Offices, Inc. (ISO) rating figures, and projections based on service levels. (p. 85)
Insurance Information
The __________ __________ can be an effective tool in the preparation of the organizations budget. This can provide a visual model of the desired output, throughput, and required input in the form of all resources. (p. 85)
systems model
What is the final review that the budget request document receives? It is when the public’s concerns have been addressed and the budget is balanced, the governing body approves the budget. (p. 86)
external
How many steps are there in the selection and procurement process? (p. 88)
Nine
- Determine Needs of organization
- Conduct research
- Evaluate and field test
- Review product data
- Develop Specifications
- conduct the purchasing process
- Conduct Acceptance procedures
- Inventory and issue the equipment
- Evaluate purchasing process and revise
What is the second step in the selection and procurement process? (p. 88)
conduct research on the equipment, manufacturers, and applicable standards/regulations
What is the third step in the selection and procurement process? (p. 88)
evaluate and field test proposed equipment
What is the fourth step in the selection and procurement process? (p. 88)
review product data
What is the fifth step in the selection and procurement process? (p. 88)
develop specifications if applicable
What is the eighth step of the selection and procurement process? (p. 88)
inventory and issue the equipment