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
Property taxes also known as ad valorem which means
According to value
What is the primary revenue source for most operating budgets
Sales tax
What is a tax levy based on the assessed value of property and collected by the local government for a special purpose such as operation of a fire department or EMS service
Special purpose tax levy
What is the term used for collected funds from building permits, plans review, reports, vehicle registration
Fees
What is an account who’s assets are managed by a trustee or Board of Trustees for the benefit of another party
Trust fund
What type of trust fund is either perpetual or long term and allow us the people to collect income from interest or capital
General trust fund
What is a trust fund using short term funds that are spent in the current year for a specific purpose
Specific trust fund
What what type of fun is established to finance an account for the acquisition, operation, and maintenance of government facilities and services
Enterprise fund
What types of facilities are generally run by enterprise funds
Hospitals and the transport section of EMS services
What type of find receives money from a single resource such as building or smoke detector inspections
Restricted fund
Restricted funds can only be used for
Life safety and fire safety programs
What is a certificate issued by the government entity or jurisdiction that promises to repay the principal along with interest on a specified date
Bond
What is considered the safest bond
US treasury
Grant should never be used on what type of budget
Operating
What do non-government grants provide
Funding for CPR programs
What type of Grant has funding available for a specific purpose with minimum conditions
Block grant
What are the six steps to the normal budgeting process
Planning, preparation, implementation, monitoring, evaluating, and revising
What happens in the budget preparation phase
A budget proposal is created
What is the final review that a budget request document receives
External review
What is the next step after the budget has been approved
Budget implementation
What portion of the budget process is where the budget is watch to ensure its effectiveness and prevent any crisis if the economic environment changes
Budget monitoring
What is the final stage of the budget process
Budget revision
What is an RFP
Request for purchase
How do you configure lifecycle cost
Initial purchase plus maintenance
What permit small organizations to benefit from lower purchase price is that result from large quantity purchases of similar types of equipment
Group purchasing arrangements
What is it called when contract language is included that allows other organizations to use existing beds for a specified period of time
Piggyback bids
What fun is generally cost higher than $1000
Capital funds
What is and option if equipment is needed for a short time and funding is not available
Lease
What allows the entity to spread cost over a large amount of time
Lease to purchase
What combine specific fire protection equipment requirements of the organization plus the legal requirements of the finance or purchasing officer of the jurisdiction
Bid specification
What defines the legal obligations that are necessary to meet the specification and are written by the purchasing department
Boilerplate
Which part of the planning process is budget planning
Strategic plan
What is the type of budgeting that is categorized by a program or activity often a form of line item budget that use categories different from the classic line Item budget
Program budgeting
What are the steps to the purchasing process
Determine phones, create bids, evaluate bids, score bids, award the purchase
Who has the responsibility of monitoring the policies and procedures within the organization
Chief officers
How many emergency response unit should equipment be supplied for as a minimum for equipment evaluation
One
Who makes the final decision on what is purchased
The governing body
Which type of budgeting is used to fund programs that involve variety of departments
Matrix
What is the term that refers to the model or format to which the budget process conforms
Budget system
