Ifsta Chief Officer 4Th Edition 3Rd Chapter

Front 1

Fire and emergency services budgets

Back 1

Used to document the agency's financial plan.

Front 2

What defines the budget process

Back 2

Budget systems and budget types

Front 3

Budget systems

Back 3

The general models and formats to which the jurisdiction's budget process conforms

Front 4

Line item budgeting

Back 4

Consist of a list of proposed expenditures for the budget cycle and may reflect a list of revenue sources as well /revenue and expenditures must be equal /most commonly used in North America

Front 5

Zero-based budgeting

Back 5

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 cycles funding. Assumes that there is 0 money available to operate organization or program

Front 6

Matrix budgeting

Back 6

Used to fund programs or projects that involve a variety of departments, divisions, branches, or sections.

Front 7

Program budgeting

Back 7

A form of line item budgets that uses categories that are different from the classic line item.

Each program is a separate category in the budget such as fire suppression, EMS, fire prevention etc

Front 8

Performance budgeting

Back 8

Also called outcome based budgets /categorized by function or activity /funding is based on projected performance

Front 9

Planning programming budgeting systems(PPBS)

Back 9

Provides framework for making decisions through 3 interrelated phases planning, programming, and budgeting . Its purpose is to subject the budgetary process to intense, systematic, and continuous analysis

Front 10

Budget types that public organizations generally use

Back 10

Capital budgets - projected major purchases. Vehicles equipment and facilities are typical capital items

Operating budgets - recurrence expenses of day-to-day operation

Front 11

Who makes the final decision on what is purchased based on each department's justification

Back 11

Governing body

Front 12

What is the largest single item in the operating budget of most career departments

Back 12

Personnel costs such as salaries and benefits - represents as much as 90% of the operating budget

Front 13

Non- cash or Fringe benefits

Back 13

Call some jurisdictions and amount equal to 50% of a person's base salary

Front 14

Pays for utilities, office supplies, vehicle fuel, genitorial supplies

Back 14

Operating budgets

Front 15

Required to provide the services the community needs. Are often property sales and income taxes

Back 15

Revenue

Front 16

What type revenue can replace tax based revenue?

Back 16

Trust funds

Enterprise funds

Bond sales

Grants/gifts

Fund raising activity

Front 17

Traditional revenue sources include

Back 17

Property, sales, and income taxes

Front 18

Types of Trust funds

Back 18

General - For perpetual and long term trust funds

Specific - for short term trust funds

Front 19

Trustee or board of trustees

Back 19

Manages the assets of a trust fund account for the benefit of another party or parties

Front 20

Any capital spent from long term trust funds brush falls must be defined as

Back 20

Expendable

Front 21

Trust funds

Back 21

Usually intended for one time purchases and not for recurring operating expenses

Front 22

Type of trust fund that provides retirees with an income based on years of service age and contributions

Back 22

Employee or member Pension fund

Front 23

Enterprise funds

Back 23

Establish to finance and account for the acquisition, operation and maintenance of government facilities and services that user fees entirely entirely or predominantly support such as water and sewer service fees

Front 24

Auxiliary enterprise

Back 24

An entity that exist to furnish services to the population of a service area and that charges a fee related to the cost of the service

Front 25

Bond

Back 25

A promise to repay the principal along with the interest on a specified date when the bond reaches maturity . Requires Repayment of the principal. Fire and emergency services generally use bonds to purchase apparatus or construct new facilities

Front 26

Gifts

Back 26

Consist of donations from life insurance policies, Ernest policies, bequest estama and in-kind donations

Front 27

Grants

Back 27

Provide local emergency responders with training and equipment necessary to deal with a variety of incidents

Front 28

Safer Grant

Back 28

(Staffing for Adequate Fire and Emergency Response) Created to provide funding directly to fire departments and volunteer organizations to help them increase or maintain the number of trained, frontline firefighters available in their communities

Front 29

Steps of the budget process

Back 29

Plan

Prepare

Present

Implement

Monitor

evaluate

revise

Front 30

Provides the organization with the funds to purchase materials, equipment, and apparatus necessary to perform its assign the mission

Back 30

Budget

Front 31

Needs Assessment

Back 31

Takes place once during the budget preparation process and again before purchasing the approved equipment and material. An evaluation based on the programs and services that the organization provides to the jurisdiction

Front 32

Research can start with

Back 32

Surveying the types of apparatus or equipment that other fire and emergency services organizations use

Front 33

Request for information (RFI)

Back 33

Can be used to find information needed to develop specifications

Front 34

Request for proposal RFP

Back 34

Define the organization's needs and allows manufacturers or their authorized vendors to determine if they can meet bid specifications. Also allows the jurisdiction to have control of the companies that can bid

Front 35

Who adopts and regulates purchasing procedures

Back 35

AHJ

Front 36

What is the 1st step in the purchase process

Back 36

Determine the funding source

Front 37

Bid specifications

Back 37

Developed once the funding source is established and committed. Includes the organization specific fire protection equipment requirements and the jurisdiction's legal requirements

Front 38

NFPA 1401

Back 38

Recommended practice for fire service training reports and records

Front 39

Facts, figures and statistics from which information is derived

Back 39

Data

Front 40

SWOT Analysis

Back 40

Evaluates the strengths weaknesses opportunities and threats that will affect the organization's ability to accomplish a submission

Front 41

Bench marking

Back 41

Comparing performance to an accepted level of performance

Front 42

N FPA 1410

Back 42

Standard On training for initial emergency saying operations

Front 43

N FPA 1500

Back 43

Standard on fire service occupational safety and health program

Front 44

N FPA 1710

Back 44

Standard for the organization and development of fire suppression operations, emergency medical operations, and special operations to the public by career fire departments

Front 45

N FPA 1720

Back 45

Standard for the organization and development of fire suppression operations, emergency medical operations, and special operations to the public by volunteer fire departments