Chapter27-Administrative Responsibilities Flashcards
What places into writing the expectations of the organization based on the organizational model and strategic and operational plans
Policies and procedures
What are the three evaluation models?
Goals based, process based, or outcome based
Policy and procedures are most effective if they are treated as what
Dynamic documents
What is a planned quantitive allocation of resources for specific activities
Budget
What is a model or format to which the budget process conforms
Budget system
What describes how cost or revenues are divided between capital and operational purchases
Budget type
What type of budgeting consist of a list of revenue sources and a list of proposed expenditures for the budget cycle
Line item budgeting
What is the most common form of budgeting systems in North America
Line item budget
What form of budgeting requires all expenditures to be justified at the beginning of each budget cycle and operates assuming that the organization has zero money to run the operation
Zero based budgeting
What form of budgeting is when members of independence sections are branches are assigned to a project manager to run a specific section of a budget such as building a fire station
Matrix budgeting
What type of budgeting is categorized by a program or activity which is often a form of line item budgeting that uses categories different from the normal format
Program budgeting
What type of budgeting is categorized by function or activity of performance
Performance budgeting
What type of budgeting would be used if fire and EMS were paid per appearance
Performance budgeting
What type of budgeting system helps provide a framework consistent with the organizations goals, Objectives, policies, and strategies for making decisions about current and future programs through planning, programming, and budgeting
Planning programming budgeting system
Where is the planning and programming budgeting system used most
Military and department of defense
What are the two main types of budgets used by public organizations
Capital budgets and operating budgets
What is a big money I don’t expected to last more than 1 to 3 years
Capital item
What is a budget used to pay for reoccurring expenses of day-to-day operations
Operating budget
How are capital purchases paid for
One time earmarked funds such as bonds
How are operating budgets paid for
Sales tax or property tax
Operating budgets are generally developed over how many months prior to the new budget
Six
What are the four stages to budget implementation
Budget formulation, budget enactment, budget execution, and budget auditing/assessment
Who generally monitors the budget process
Jurisdictions finance or revenue department
What are the three budget cycle is used in the US
January 1 to December 31, July 1 to June 30, or October 1 to September 30
Which budget cycle does the government use
October 1 to September 30
What taxes the major source of revenue for state and municipal governments
Property tax