| Abstract: | Budgeting is more than collecting revenue and expenditure estimates. It is a fiscal process by which law enforcement officials select objectives and design ways to achieve those objectives. A budget, in other words, is a systematic plan which indicates where the money will come from, how much will be spent, and what it will be spent for. A budget is a fiscal plan for a given period of time. Although a variety of budgeting formats exist, this article discusses the four which are the most widely used today—line-item budgeting, program budgeting, performance budgeting, and zero-based budgeting. Understanding the various types of budgeting formats enables law enforcement officials to improve resource allocation and operation effectiveness and to develop short- and long-term plans for future operations. As long as resources continue to be scarce and retrenchment management is operative, law enforcement officials need to understand the budgeting formats discussed in this article. |
