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  1. 20. Describe the nature and purpose of the "budget manual."
  2. 28. What are the contents and purpose of the statistical budget?
  3. 15. What is a flexible budget?
  4. 9. Which roster enables staff to structure ideal days off for each post?

    A. daily roster
    B. comprehensive roster
    C. weekly roster
    D. centralized roster
  5. 8. When analyzing a budget report you should look for:

    A. the obvious
    B. the mistakes
    C. the omissions
    D. the total amount
  6. 3. Who are more likely to take an active role if they understand the nature of the budget and the reasons behind its preparation?

    A. employees
    B. facility managers
    C. supervisors
    D. account managers
  7. 17. What is an "anti-deficiency" law?
  8. 29. What is the purpose of a capital budget?
  9. 1. In most states, who is heavily involved in the budgeting process for public corrections?

    A. executive
    B. judicial
    C. legislature
    D. governor
  10. 13. What is the "fiscal year?"
  11. 24. Cite two or three ways in which the individual supervisor might make use of the budget.
  12. 23. Is being "under budget" for a period of time always a favorable condition? Why, or why not?
  13. 2. Who must be involved in the creation of the budget as this helps to clearly define the responsibility for the operation of the department.

    A. employees
    B. staff
    C. accountants
    D. individual manager
  14. 5. What type of budget involves looking at all equipment and listing each piece along with its age, original cost, and estimated replacement date?

    A. Statistical budget
    B. Operating budget
    C. Revenue budget
    D. Capital budget
  15. 30. Why cannot a budget, once constructed with all eventualities accounted for and all expected costs in place, be considered a preordained, concrete picture of future events?
  16. 25. What is the principal shortcoming of budgets that are "prepared upstairs" and passed down for the managers to use?
  17. 10. Which roster represents the changing days off for all staff in the security department for the week in question, and show not only who will staff every post each day, but also what each employee's status is on every day?

    A. daily roster
    B. comprehensive roster
    C. weekly roster
    D. centralized roster
  18. 26. What are some of the advantages of a team approach to budgeting?
  19. 16. What is centralized roster management?
  20. 6. What is a budget?

    A. a tool to minimize waste
    B. a plan
    C. an annual undertaking by management
    D. a tool
  21. 18. What is a relief factor?
  22. 7. The warden must ensure that the budget being submitted to the agency head is consistent with the goals of the institution at what level?

    A. group institution level
    B. management institution level
    C. individual institution level
    D. facility level
  23. 19. Describe the function of a position tracking system.
  24. 22. What is the difference between a "position" and a "post?"
  25. 14. What is the difference between "staffing" and "scheduling?"
  26. 4. Which budget projects income likely to be received by the institution during the budget year, based on contractual information or inmate-day revenue projections?

    A. Statistical budget
    B. Operating budget
    C. Revenue budget
    D. Capital budget
  27. 12. Why is the involvement of individual managers in the budgeting process important?
  28. 27. What is the underlying assumption of a fixed budget?
  29. 11. What is a budget?
  30. 21. If your employees work 40 hours per week and your department operates 24 hours a day seven days a week, how many full-time equivalents (FTEs) are required to cover one position 24/7?
  1. a Ans: C
    Page: 240
  2. b Ans: A position tracking system is a means of following positions from their original allocation through to their present utilization, to ensure that proper accountability and utilization are enforced regarding all allocated positions.
  3. c Ans: The budget manual is a book of information instructions assembled by the budget committee for the current year's budget preparation activity. It contains all information, instructions, and forms necessary for budget preparation.
  4. d Ans: C
    Page: 242
  5. e Ans: A fixed budget assumes a stable level of operations throughout the term of the budget.
  6. f Ans: It can be a control mechanism; it can be used to help keep expenditures in line with resources; it can be a basis for the supervisor's performance evaluation; it can be a measure of resource utilization.
  7. g Ans: A
    Page: 249
  8. h Ans: Staffing refers to the numbers of actual employees or full-time equivalents (FTEs) assigned to an agency or unit; scheduling is the process of making actual assignments to posts within an agency or unit.
  9. i Ans: An "anti-deficiency" law is legislation requiring the agency to spend no more than its allocated funding.
  10. j Ans: When the team approach is used: the budget is usually more realistic and workable; cooperative budgeting activities tend to strengthen managers in their jobs; a spirit and attitude of teamwork is created; the budget is more acceptable to those who have to make it work.
  11. k Ans: The statistical budget consists of projections of activity for the coming budget year, the best estimates of work activity for the coming 12-month period that are then priced out to arrive at dollar figures for the budget.
  12. l Ans: B
    Page: 248
  13. m Ans: When the budget is still prepared "upstairs" and handed down to managers carry out, the individual manager is required to implement a plan without having participated in its development—never an appropriate practice.
  14. n Ans: It is roster management centralized through the use of a coherent, coordinated management that provides daily rosters showing the actual array of manpower available to each shift supervisor.
  15. o Ans: A flexible budget recognizes that certain costs can vary throughout the budget year and attempts to account for this variation; for example, in most places utilities will fluctuate with the seasons.
  16. p Ans: It cannot be considered such because no matter how well it is structured, it remains a plan, and as such it attempts to look into a time that is not yet here. Rarely if ever will a budget be precise, and rarely if ever will the results be exactly as predicted.
  17. q Ans: B
    Page: 244
  18. r Ans: D
    Page: 241
  19. s Ans: Required coverage is 4.2 FTEs; a total of 168 hours must be covered, so 168/40 = 4.2.
  20. t Ans: 246
    Page: A
  21. u Ans: A budget is a financial plan, an estimate of future operations and a means of control over those operations; a quantitative expression of an organization's operating intentions in terms of numbers.
  22. v Ans: A relief factor must be computed is a multiplier applied to the number of posts in a given facility to determine the actual number of staff that must be on board to cover all posts.
  23. w Ans: D
    Page: 244
  24. x Ans: A position is represented by a person, corresponding to a single FTE. A post is a discrete assignment in an organization, which may be filled only 8 hours a day, 5 days a week by one person; 24 hours a day, 365 days a year by multiple persons, or by some other combination of days and daily hours.
  25. y Ans: Being under budget for a period is not always a favorable condition. It can mean: expenditures are occurring in a pattern inconsistent with the allocation or that certain necessary or desirable expenditures have been overlooked.
  26. z Ans: C
    Page: 245
  27. aa Ans: The capital budget prepared to account for potential expenditures for major fixed and movable equipment, generally all expenditures that are "capitalized" and then depreciated over time.
  28. ab Ans: The fiscal year is the organization's 12-month accounting year; it may be any consecutive 12-month period established for accounting purposes.
  29. ac Ans: A
    Page: 241
  30. ad Ans: The involvement of individual managers in the process breeds their commitment; they are more likely to strive to make it work because they took part in its development.