Ch9 Administrative Functions Flashcards
People who use and consume a product or service
Customers
Employees and members of the organization
Internal Customers
Members of the general population within the service area who are beneficiaries of the services provided.
As well as people responsible for providing the majority of the funds needed to operate the organization.
External Customers
Members of the political body who govern the organization or influence it through legislation, non-governmental agencies, community groups, standards-making organizations, and businesses that provide services to the organization.
Stakeholders
Guide to decision making within an organization
Policy
Determines whether current policies are effective and enforceable
Policy Analysis
Detailed plan of action
Procedure
Based on the authority delegated to the fire officer to implement organizational policies and procedures
Orders
Not based on a policy or procedure; it is more in the nature of a request
Directive
Model or format to which a budget process conforms
Budget System
Description of how costs or revenues are divided between capital and operational purchases
Budget Type
Consists of lists of revenue sources and proposed expenditures for the budget cycle
Line-item Budget
Requires all expenditures to be justified at the beginning of each budget cycle
Zero-based Budgeting (ZBB)
Involves a variety of independent units assigned to a limited duration project
Matrix Budgeting
Uses separate categories of programs or activities
Program Budgeting
Uses categories of function or activity based on projected performance
Performance Budgeting
Links planning and budgeting through program development
Planning Programming Budgeting System (PPBS)
Budget that includes major purchases
Capital Budget
Budget used to pay for the recurring expenses of day-to-day operations
Operating Budget
Tax Revenue Sources (5)
- Property taxes
- Sales taxes
- Personal Income taxes
- Special Purpose tax levy
- Fees
An account whose assets are managed by a trustee or a board of trustees for the benefit of another party or parties
Trust Fund
A fund that is established to finance and account for the acquisition, operation, and maintenance of government facilities and services that are entirely or predominantly self-supporting by user fees such as water and sewer service fees.
Enterprise Fund
An entity that exists to furnish services to the population of a service area and charges a fee related to the cost of the service
Auxiliary Enterprise
Funds that are deposited into accounts that are created to receive money from a single source such as building or smoke detector inspection
Restricted Funds
An account that receives a specified amount of revenue that will be used in the future to pay off a jurisdiction’s indebtedness
Sinking Fund
A promise to repay the principle along with interest on a specified date, that is, when it reaches maturity
Bond
Private or corporate donations or subventions (subsidies) from national or state governments to the organization to meet specific needs
Grant/Gift
Mandated purchases or costs such as assessments to the sinking fund, personnel wages, and personnel benefits
Fixed-cost Spending
Spending that occurs after fixed-costs are paid
Discretionary Spending
Documentation and supporting evidence that proves to even the most casual listener that the request is valid
Justification
