NCJ Number
102265
Journal
FBI Law Enforcement Bulletin Volume: 55 Issue: 7 Dated: (July 1986) Pages: 10-14
Date Published
1986
Length
5 pages
Annotation
Computerization of the police budget process can provide instant updating, the projection of spending trends, and all types of graphs.
Abstract
Graphs can compare one account to the entire budget or compare past budgets to the proposed budget. Other software packages can transfer information to videotape, color slides, or to a plotter for better budget presentations. All budget requests can be merged into the final document in a few seconds, and to track each purchase. Periodic budget and expenditure reports can include a budget summary by account and a listing of all purchases by date, vendor, or requesting division. In converting from a manual to an automated budget process, the procedures to be followed include a review of the manual system, staff involvement in the planning of a conversion schedule, the installation and testing of hardware and software, training, spreadsheet planning, parallel running of the manual and automated systems, and implementation scheduling. The article describes budgeting techniques (line item budgeting, performance budgeting, planning-programming-budgeting system, and zero-base budgeting) and spreadsheet design. 4 figures.