Definition of terms

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Cost Benefit Assessment

  1. Budgeting – the major planning tool of law enforcement agencies is the budget. It is an indispensable portion of the process of planning. It determines the feasibility of the plan, while the plan determines what should be requested in the budget.

Types of Budget

Line item budget – it is in the form of a shopping list wherein every perceived expenditure is listed with its probable cost. It is divided into four categories:

  1. Personnel

  2. Equipment

  3. Supplies

  4. Contractual items

Performance budget – derived from cost accounting and scientific management ethos. It is designed to guide administrators asses the work efficiency of operating units by:

  1. Costing budget categories in functional terms.

  2. Providing work cost measurement to facilitate the effective performance of prescribed activities. The assumption inherent to performance budgeting is the ability to break work units into quantifiable elements.

Planning-Programming Budget (PPB) – in PPB, there are three important developments, which influenced evaluation from management orientation to planning orientation.

  1. The economic analysis – macro and micro – had an increasing part in the shaping of fiscal and budgetary policies.

  2. The development of new information and decisional techniques has enlarged the applicability of objectives analysis to policy making.

  3. There has been a gradual convergence of planning and budgeting process.

PPB – was designed to use the budget process as a tool for planning. It constructed by dividing the organizations into programs. The strength of PPB is the focus of planning. Since in its programs, the needs are specified and readily identifiable. The negative aspect also of PPB is the heavy planning orientation, since it will show the administrators lack of knowledge of the agencies mission and goals, also it determines if the administrator is unqualified for not comprehending the ethos of planning.

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