Transcript title

Fire Department Budget

Credits

1

Grading mode

Standard letter grades

Total contact hours

10

Lecture hours

10

Course Description

Covers the budget process as required by Oregon laws. Includes types of budgets, the process of preparing the budget and classifying expenditures.

Course learning outcomes

1. Define “budget” and identify five types of budgets and how policy and budget interface.
2. List the steps involved in the preparation and adoption of the budget for the local jurisdiction.
3. Explain the similarities and differences among annual budget, long term operating budget and capital improvement program.

Content outline

1. Lump sum budget
2. Line item budget
3. Performance budget
4. Zero-based budgeting
5. Integrative budget system
6. Planning programming budgeting system
7. Levy with the tax base
8. One year levy
9. Serial levy
10. Debt service levy
11. Continuing levy
12. Identify the entities with which the fire department must compete for funds within the local jurisdiction
13. Traditional controls
14. Behavioral controls
15. Statistical analysis
16. Personal services
17. Contractual services
18. Commodities
19. Capital outlay
20. Other expenses

Required materials

All materials are provided to the student.