CRIM 440 Lecture 8: Chapter 8 - Financial Resource Management in Corrections
Document Summary
Various elements are organized into individual categories (lines) of expenditures (codes) Eg. line of care and custody could include codes of security, accommodation, health. Money added or subtracted from previous year"s budget lines. Little explanation of reason: line item budgeting. Crim440 chapter 8: financial resource management in corrections. Can be viewed as the blueprint for allocation of funds. To develop an accurate budget, types of info needed: Csc shifting from line item to budgeting by objectives. Planned program: budgeting by objective, allows impact of policies to be monitored and evaluated, assists national goals and broad accountability requirements, correctional indicators used. Ignores reality of political influence on budgets. Reviews each area to justify costs/make adjustments. Assumes that there are certain elements that do not change. Therefore do not need to be reviewed. If you have x amount of inmates, you should have x amount of officers, reception officers, etc.