The object classi cation budget of a re department includes the
The “object classification” budget of a fire department includes the following expense categories:
• Salaries
• Employee benefits
• Supplies
• Equipment
• Station maintenance, utilities, etc.
• Vehicle maintenance, gas, etc.
• Dues and subscriptions
Based on your lay knowledge of the operations of a fire department, indicate three categories that the department’s budget might include if it were recast in “program” format.
For each category indicate the following:
1. An appropriate operational objective
2. Possible measures of inputs, outputs, and outcomes

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