ABSTRACT
This chapter provides the police manager an overview of the budget process, the types of budgets available, and the roles that different people play in the budget process. Although the budget is expressed in dollar terms, it is seldom viewed strictly as a fiscal device. There are four stages in the budget process, namely preparation stage, adoption, execution, and post-audit stage. There are three basic types of budgets. The first is the line-item or object budget, the second is the performance budget, and the third is the program budget. Police executives can benefit from having alternate budget plans in the event of unexpected costs. One of the primary considerations in budgeting for police departments is determining how to effectively persuade councils, boards, or mayors of the importance of keeping agencies adequately funded. The pursuit of grants should be considered by agencies as a way of dealing with budgetary issues.
