Deck 12: Financial Management

Question 1

Recent police budgets have been negatively affected by all of the following except:

A) Struggling national economies.
B) Struggling local economies.
C) Expanding tax bases.
D) Soaring costs of providing employee benefits.

Answer 1

Expanding tax bases.

Question 2

The oldest, simplest type of budget format is:

A) ZBB.
B) Programmatic.
C) Line-item.
D) PSSB.

Answer 2

Line-item.

Question 3

What budget format was written a lot about from 1960 to 1971, and, although practices in the federal government, was never widely used outside of the federal government?

A) PPBS.
B) ZBB.
C) PSBB.
D) Performance.

Answer 3

PPBS.

Question 4

Assume a budget period runs from October 1, 2011, until September 30, 2012. It is properly referred to as:

A) Dillon's fiscal year.
B) A biennium.
C) FY '11.
D) FY '12.

Question 5

The single most important political statement made by any unit of government in a given year is the:

A) Budget it adopts.
B) State of the Union address.
C) Civil Service regulations it issues.
D) Ordinances it adopts.

Question 6

The budget cycle:

A) Consists of sequential steps which are repeated every year at about the same time in a well-operated unit of government.
B) Means that appropriators promise to fund agency programs, but often prefer to delay actually doing so when the time comes to make a decision.
C) is the common term used to refer to the budget-cutting power of the Director of Finance.
D) Usually follows the 10% incremental rule.

Question 7

Forecasting revenue, determining how much money will be left unexpended in the current fiscal year budgets of the department, and issuance of the budget calendar are functions associated with the:

A) Appropriators.
B) Police department's budget officer.
C) State's fiscal monitoring system.
D) City or county department of finance.

Question 8

Allotments are normally made:

A) Every other fiscal year.
B) Quarterly.
C) By the state fiscal monitoring system.
D) By the sheriff.

Question 9

The audit:

A) Is the last phase of the budget cycle.
B) Is intended to be embarrassing.
C) Always focuses only on financial matters.
D) Is conducted by the sheriff's budget officer.

Question 10

The foundation of all other budget types or formats:

A) Is the line-item.
B) Emphasizes effectiveness.
C) Emphasizes scrutinizing form programmatic results.
D) Was in vogue following World War II until about 1960.

Question 11

A budget is:

A) A contract between the appropriators and the department.
B) Translating financial resources into human purposes.
C) An estimate of future expenditures.
D) To some degree, all of the above.

Question 12

The budget format which emphasizes efficiency rather than effectiveness and is expensive to operate and develop is the:

A) Line-item.
B) Programmatic.
C) PPB.
D) Performance.

Question 13

When a police department's budget format incorporates a variety of orientations which are blended together to meet its particular needs, it is properly referred to as:

A) Hybrid.
B) Line-item.
C) Program.
D) ZBB.

Question 14

In a typical large municipal police agency, whose responsibility is it to submit the police department budget to the city manager?

A) Police chief.
B) City council.
C) Police bureau commander.
D) City department head.

Question 15

Which of the following is typically included in an operating budget?

A) Fringe benefits.
B) Uniforms.
C) Telephone service.
D) All of the above.

Question 16

Which of the following is not determined during a financial audit?

A) Whether required financial records and reports were made in a timely and complete form.
B) If procurement requirements were followed.
C) If computations are accurate.
D) Whether crime scene technicians are being adequately paid.

Question 17

The majority of forfeitures are determined in which court?

A) Criminal.
B) Civil.
C) Family.
D) None of the above.

Question 18

Which of the following is not a common method of adjusting a budget?

A) Reallocating funds from one category to another.
B) Seeking a budget amendment to provide supplemental funds.
C) Freezing expenditures.
D) Cutting employee benefits.

Question 19

What is the name of a letter written by a chief of police to whatever office authorizes the audit contrasting one or more findings by the auditor?

A) Letter of exception.
B) Letter of disagreement.
C) Letter of audit discrepancy.
D) Letter of protest.

Question 20

The practice of comparing one's organizational performance to those that are recognized leaders in the field is known as:

A) Standardizing.
B) Yardsticking.
C) Benchmarking.
D) Targeting.

Question 21

The Decision Package (DP) is part of a four-part analytical process that is the heart of the ____________ budget.

Question 22

Compared to other types of budget formats, the ____________ is relatively expensive and difficult to develop and implement.

Question 23

____________ determine(s) whether unauthorized charges to the budget or reimbursements from the budget were made.

Question 24

Property can be subject to ____________ in the U.S. if it is used to facilitate criminal activity.

Question 25

The largest amount of funds flowing to the police has always been through the ____________.

Question 26

A ____________ is a plan expressed in dollars.

Question 27

A budget which begins on ____________ and ends on June 30, 2013, is called a Fiscal Year 2013 budget.

Question 28

In contrast to operating budgets, ____________ are typically non-recurrent.

Question 29

____________ is the action phase of budgeting.

Question 30

For present purposes, a ____________ is a planning tool that links the expenditures for each program to the achievement goals.

Question 31

Contrast operating and capital budgets.

Question 32

Define the steps in the budget cycle and briefly describe them.

Question 33

Identify the focus of a line item budget and a program budget.

Question 34

Identify three major ways in which a police budget can be supplemented.

Question 35

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Budget format that incorporates features from one or more other budget formats versus being purely one type of format.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 36

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-A recurrent budget.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 37

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Links programs, expenditures, and goals.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 38

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Groups together multiple large-scale, nonrecurring projects.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 39

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Focuses on results, measuring them through a series of performance measurement indicators.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 40

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Budget whose focus is on controlling expenditures.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 41

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Budget whose focus is on achieving goals.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 42

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Also referred to as a results based budget.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 43

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Type of budget that includes kindred expenses.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 44

Match the definition from Column 1 to its corresponding term in Column 2. Each item in Column 2 may be used once, more than once, or not at all.

-Can tell whether current programs are being done right, but not whether the right things are being done.

A) Capital budget
B) Hybrid budget
C) Line item budget
D) Operating budget
E) Performance budget
F) Program budget
G) Zero-based budget

Question 45

Why is it that the budget process for some police departments attracts more attention and is more political than is the case with other departments within the city government?

Question 46

As a police chief, would you prefer to manage an annual or biennial budget? Justify your answer.

Question 47

Assume that you are assigned to conduct a program audit of a grant to a municipal police department whose purpose is to reduce driving while intoxicated violations. What documents would you want to review and what kinds of data would you think is important?

Question 48

As a newly appointed police chief, you direct your planning and research unit to come up with a proposal to create a police foundation. From whom or what types of businesses would you solicit or not solicit funds?