FRP 164 Fire Department Budgets

Lecture Hours: 1
Credits: 1

Covers the preparation, adoption and filing of public law, and management of a fire district budget. Includes district budget analysis methods, use of levies, budget management and appropriation of expenditures.

Student Learning Outcomes:

Analyze the needs of a small fire district or department and estimate the funding requirements.
Organize monetary needs into funds and categories.
Prepare a budget document and compose a budget message.
Develop required resolutions for the adoption of a budget, levy of taxes, and appropriation of expenditures.
Manage revenues and expenditures pursuant to a budget document.

Content Outline

Fire Department Budgets
- Types
- Relationship of policy to budget
Common Sources of Funding for Fire Departments
Types of Levies
- Levy within the tax base
- One-year levy
- Serial levy
- Debt service levy
- Continuing levy
Competition for Funds Within the Local Jurisdiction
Steps Involved in the Preparation and Adoption of the Budget for the Local
Jurisdiction
Procedures Which Can Be Used to Control and Report the Budget and Analyze Expenditures
Items to Include as Expenditures
- Personal services
- Contractual services
- Commodities
- Capital outlay
- Other expenses
Terminology
- Replacement cost
- Depreciation
- Fixed asset
- Service level trends
Budget Types
- Annual budget
- Long-term operating budget
- Capital improvement program
- Nonprojected instructional media
- Types of instructional media
- Troubleshooting and maintaining equipment