The “object classiﬁcation” budget of a ﬁre department includes the following expense categories:
• Employee beneﬁts
• 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