Object classification budgets can be recast to program-type budgets in which expenditures are tied to objectives.

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 depart- ment, indicate three categories that the departments budget might include if it were recast in program format. For each category indicate the following:

An appropriate operational objective

Possible measures of inputs, outputs, and outcomes