Fire Officer p326

The purpose of the reimbursement for response in fire departments is to:

• cover operational costs incurred during emergency responses

• provide bonuses to firefighters

• fund community outreach programs

• purchase new firefighting equipment

The organization that provides recommendations for the format of the fire department budget is:

• National Fire Protection Association (NFPA)

• Federal Emergency Management Agency (FEMA)

• International Association of Fire Chiefs (IAFC)

• United States Fire Administration (USFA)

The first two numbers in the line item budget identify:

• the department responsible

• the fiscal year

• the project code

• the budget category

What percentage of a career fire department's budget is likely to be allocated to salaries and benefits?

• 50%

• 60%

• 70%

• 80%

The three general areas into which fire department expenditures are divided are:

• Personnel, Equipment, and Training

• Infrastructure, Salaries, and Maintenance

• Operations, Capital Outlay, and Personnel

• Emergency Services, Administration, and Logistics

The purpose of reimbursement for response in fire departments is to:

• Provide financial compensation for services rendered during emergencies.

• Ensure accountability and transparency in financial transactions.

• Encourage more efficient and timely responses to emergencies.

• Support community outreach and education programs.

Which of the following is NOT a part of the fire department's annual budget?

• Personnel costs

• Operating costs

• Capital expenditures

• Marketing costs

A line-item budget format in the context of fire department expenditures involves:

• detailed listing of all expenses by category

• a summary of total expenses without specifics

• allocation of funds based on department needs

• flexible spending limits for emergencies

According to the text, what percentage of a career fire department's budget is likely to be allocated to salaries and benefits?

• 50%

• 70%

• 90%

• 100%

Explain the role of the Governmental Accounting Standards Board (GASB) in fire department budgeting.

• The GASB sets financial reporting standards for state and local governments, including fire departments.

• The GASB provides funding for fire department operations.

• The GASB manages the day-to-day financial operations of fire departments.

• The GASB is responsible for hiring personnel in fire departments.