City of Mound Bayou’s Fire Department FY 2015 Budget Capital Improvement Program Project Summary: Project Description: Estimated Impact on Operating Budget: City of Mound Bayou’s Fire Department FY 2015 Budget Capital Improvement Program Project Summary: Project Description: Estimated Impact on Operating Budget: City of Mound Bayou’s Fire Department FY 2015 Budget Capital Improvement Program Project Summary: Project Description: Estimated Impact on Operating Budget: City of Mount Bayou Project Priority List Rank Project Name Cost Justification City of Mount Bayou Project Priority List Rank Project Name Cost Justification City of Mount Bayou Project Priority List Rank Project Name Cost Justification Module Four Chapter 4 Overview In addition to the personnel services and support services potion of the budget is the capital outlay portion. It is this portion that monies for needed “equipment” is found within the budget. Some states allow for “construction projects” to also be included in this section of the budget, however Florida is not one of those states. The laws vary from state to state as to the definition of “equipment” within public organizations. Equipment purchased under this portion of the budget is almost always placed on the agency’s inventory and assigned a property control number. Obviously this is the means whereby equipment is both managed and accounted for in public agencies. When equipment is no longer needed by the agency, it is either sold at public auction, or disposed of in accordance with law. Strict records should always be kept of all equipment under the control of any public agency. Chapter Four Lecture In this module we will be examining the Capital Outlay portion of the budget. Monies allocated for this portion of the budget vary based upon the agency or government entity preparing the budget. The power point provided for this module discusses monies allocated to this portion of the budget may include such things as construction costs for new buildings. Other areas of the power point discuss monies allocated to this portion of the budget are allocated for equipment. The difference can be found in the government entity preparing the budget. Let’s take a look at the local level of government, county or city. In the United States counties and cities have a governing body called the Council or Commission. This governing body is known as the legislative branch of that local government. Local agencies, such as the police department, sheriff’s office, building and zoning, etc. do not place it their budgets under the capital expenditure portion construction for new buildings or purchasing land. This would be done at the county or city level within the ove.

1. City of Mound Bayou’s Fire Department
FY 2015 Budget
Capital Improvement Program
Project Summary:
Project Description:
Estimated Impact on Operating Budget:
City of
Mound Bayou’s Fire Department
FY 2015 Budget
Capital Improvement Program
Project Summary:
Project Description:
Estimated Impact on Operating Budget:
City of Mound Bayou’s Fire Department
FY 2015 Budget
Capital Improvement Program

2. Project Summary:
Project Description:
Estimated Impact on Operating Budget:
City of Mount Bayou Project Priority List
Rank
Project Name
Cost
Justification

5. City of Mount Bayou Project Priority List
Rank
Project Name
Cost
Justification

8. City of Mount Bayou Project Priority List
Rank Project Name Cost Justification

9. Module Four
Chapter 4 Overview
In addition to the personnel services and support services potion
of the budget is the capital outlay portion. It is this portion that
monies for needed “equipment” is found within the budget.
Some states allow for “construction projects” to also be
included in this section of the budget, however Florida is not
one of those states. The laws vary from state to state as to the
definition of “equipment” within public organizations.
Equipment purchased under this portion of the budget is almost
always placed on the agency’s inventory and assigned a
property control number. Obviously this is the means whereby
equipment is both managed and accounted for in public
agencies. When equipment is no longer needed by the agency, it
is either sold at public auction, or disposed of in accordance
with law. Strict records should always be kept of all equipment
under the control of any public agency.
Chapter Four Lecture
In this module we will be examining the Capital Outlay portion
of the budget. Monies allocated for this portion of the budget
vary based upon the agency or government entity preparing the
budget. The power point provided for this module discusses
monies allocated to this portion of the budget may include such
things as construction costs for new buildings. Other areas of
the power point discuss monies allocated to this portion of the
budget are allocated for equipment.
The difference can be found in the government entity preparing
the budget. Let’s take a look at the local level of government,
county or city. In the United States counties and cities have a
governing body called the Council or Commission. This
governing body is known as the legislative branch of that local
government. Local agencies, such as the police department,
sheriff’s office, building and zoning, etc. do not place it their

10. budgets under the capital expenditure portion construction for
new buildings or purchasing land. This would be done at the
county or city level within the overall county or city budget.
Local agencies only budget for equipment in this category
which is (in Florida) a single item having a life expectancy of a
year or more and costing one thousand dollars or more.
All buildings and properties are owned by the governing body,
not individual agencies under the governing body. The
governing body is responsible for providing adequate office
space, including buildings, to the agencies under its
jurisdiction. The county must provide for the construction of a
county jail. Any item within the county jail that was required
for a certificate of occupancy, such as a hot water heater, also
comes under the jurisdiction. On the other hand, an item within
the jail not required for a certificate of occupancy, such as an
industrial mashed potato mixer, would be the budgeting
responsibility of the agency head operating the jail. This can
become quite complicated for local officials, but the easy rule
to follow is whoever places the property inventory control
number on the equipment becomes the party responsible for
including it in its budget.
The power point also mentions bond issues. Local governments
are empowered to purchase land, buy and/or construct buildings
for the governments operation. The purchase must take place in
the fiscal year. To do this, since it is a rather large amount of
money, often secure bonds where that particular government
pays the bond holder so much a year until the amount of the
bond is satisfied. Some local sports stadiums are funded in this
manner.
On the local agency level, there is another form of revenue used
to fund equipment. This is known as impact fee funding.
Generally when one builds a new building or house a fee is
attached whereby those monies go into a pot for the use of
purchase of any new equipment necessary to cover new growth
in that particular jurisdiction. For example, if the police chief
needs to add 2 new patrol officers due to increased growth in

11. the city, the patrol cars for these officers can be funded from
the impact fee fund. In this case the chief would ask for these
cars in his/her budget and the city would fund the vehicles from
the impact fees instead of other forms of taxation.
Assignment#1- Module Four Mount Bayou's Fire Department
Capital Budget
Instructions
Using the information from the proposed capital budget on the
bottom of page 98 of your textbook, prepare justifications for
budget request items that only include: computers, security
system, copy machine 3/4 ton truck, office desks, pumper,
tanker, and new fire station. Use the template labelled capital
budget justifications (page 98 thru 106 have been included)
Note: There is an example on page 108 (Appendix 4A) but for
this assignment, we are only going to include information
provided in the template. (this has been included in upload)
Assignment #2- Module Four City of Mount Bayou Project
Priorities
Instructions
Using the template labeled, City of Mount Bayou Project
Priority List, rank the list of budget item requests (i.e.
computers, security system, copy machines, etc.) according to
their priority. After you rank them, provide a justification for
your ranking order. Be creative in your justifications i.e.
population growth, economic growth, age of equipment, etc.
Criteria Ratings assignment must meet all the following for
grading
This criterion is linked to a Learning Outcome
Budget narrative-You introduce the budget and comment on the
budget process; provide a detailed explanation of how you
determined individual budget lines and amounts; and draw
pertinent conclusions about the budget and budget process.
This criterion is linked to a Learning Outcome Overall
presentation-Your discussion of the budget process and
individual budget lines is set forth in a clear, thoughtful
manner. It is well-written and insightful (writing demonstrates a

12. sophisticated clarity, conciseness, and correctness); includes
thorough details and relevant data and information; and is
extremely well-organized.
This criterion is linked to a Learning Outcome URNITIN
ORIGINALITY SCORE
This criterion is linked to a Learning Outcome PAD PO2 -
Formulate a public policy proposal.
This criterion is linked to a Learning Outcome PAD PO3 -
Justify the validity and reliability of a program.
This criterion is linked to a Learning Outcome PAD PO5 -
Demonstrate knowledge of laws and regulations regarding labor
relations and hiring/firing practices.
This criterion is linked to a Learning Outcome PAD PO7 -
Employ a series of strategies, including quality assurance, and
critical thinking to manage activities ranging from normal to
special assignments.
This criterion is linked to a Learning Outcome PAD PO8 -
Identify components of a public agency financial system and
explain how each fits into the overall organizational structure
Module Four
Chapter 4 Overview
In addition to the personnel services and support services potion
of the budget is the capital outlay portion. It is this
portion that monies for needed “equipment” is found within the
budget. Some states allow for “construction projects”
to also be includ
ed in this section of the budget, however Florida is not one of
those states. The laws vary from state to
state as to the definition of “equipment” within public
organizations. Equipment purchased under this portion of the
budget is almost always placed on

13. the agency’s inventory and assigned a property control number.
Obviously this is the
means whereby equipment is both managed and accounted for in
public agencies. When equipment is no longer needed
by the agency, it is either sold at public auction, or di
sposed of in accordance with law. Strict records should always
be
kept of all equipment under the control of any public agency.
Chapter Four Lecture
In this module we will be examining the Capital Outlay portion
of the b
udget. Monies allocated for this portion of the
budget vary based upon the agency or government entity
preparing the budget. The power point provided for this
module discusses monies allocated to this portion of the budget
may include such things as constr
uction costs for new
buildings. Other areas of the power point discuss monies
allocated to this portion of the budget are allocated for
equipment.
The difference can be found in the government entity preparing
the budget. Let’s take a look at the local lev
el of
government, county or city. In the United States counties and
cities have a governing body called the Council or
Commission. This governing body is known as the legislative
branch of that local government. Local agencies, such as the
police departmen
t, sheriff’s office, building and zoning, etc. do not place it their
budgets under the capital expenditure
portion construction for new buildings or purchasing land. This
would be done at the county or city level within the
overall county or city budget. L

14. ocal agencies only budget for equipment in this category which
is (in Florida) a single item
having a life expectancy of a year or more and costing one
thousand dollars or more.
All buildings and properties are owned by the governing body,
not individual a
gencies under the governing body. The
governing body is responsible for providing adequate office
space, including buildings, to the agencies under its
jurisdiction. The county must provide for the construction of a
county jail. Any item within the county
jail that was
required for a certificate of occupancy, such as a hot water
heater, also comes under the jurisdiction. On the other hand,
an item within the jail not required for a certificate of
occupancy, such as an industrial mashed potato mixer, would b
e
the budgeting responsibility of the agency head operating the
jail. This can become quite complicated for local officials,
but the easy rule to follow is whoever places the property
inventory control number on the equipment becomes the
party responsible
for including it in its budget.
The power point also mentions bond issues. Local governments
are empowered to purchase land, buy and/or construct
buildings for the governments operation. The purchase must
take place in the fiscal year. To do this, since it
is a rather
large amount of money, often secure bonds where that particular
government pays the bond holder so much a year
until the amount of the bond is satisfied. Some local sports
stadiums are funded in this manner.

15. On the local agency level, there is
another form of revenue used to fund equipment. This is known
as impact fee
funding. Generally when one builds a new building or house a
fee is attached whereby those monies go into a pot for
the use of purchase of any new equipment necessary to cover
new
growth in that particular jurisdiction. For example, if
the police chief needs to add 2 new patrol officers due to
increased growth in the city, the patrol cars for these officers
can be funded from the impact fee fund. In this case the chief
would ask fo
r these cars in his/her budget and the city
would fund the vehicles from the impact fees instead of other
forms of taxation.
Module Four
Chapter 4 Overview
In addition to the personnel services and support services potion
of the budget is the capital outlay portion. It is this
portion that monies for needed “equipment” is found within the
budget. Some states allow for “construction projects”
to also be included in this section of the budget, however
Florida is not one of those states. The laws vary from state to
state as to the definition of “equipment” within public
organizations. Equipment purchased under this portion of the
budget is almost always placed on the agency’s inventory and
assigned a property control number. Obviously this is the
means whereby equipment is both managed and accounted for in
public agencies. When equipment is no longer needed
by the agency, it is either sold at public auction, or disposed of
in accordance with law. Strict records should always be
kept of all equipment under the control of any public agency.
Chapter Four Lecture

16. In this module we will be examining the Capital Outlay portion
of the budget. Monies allocated for this portion of the
budget vary based upon the agency or government entity
preparing the budget. The power point provided for this
module discusses monies allocated to this portion of the budget
may include such things as construction costs for new
buildings. Other areas of the power point discuss monies
allocated to this portion of the budget are allocated for
equipment.
The difference can be found in the government entity preparing
the budget. Let’s take a look at the local level of
government, county or city. In the United States counties and
cities have a governing body called the Council or
Commission. This governing body is known as the legislative
branch of that local government. Local agencies, such as the
police department, sheriff’s office, building and zoning, etc. do
not place it their budgets under the capital expenditure
portion construction for new buildings or purchasing land. This
would be done at the county or city level within the
overall county or city budget. Local agencies only budget for
equipment in this category which is (in Florida) a single item
having a life expectancy of a year or more and costing one
thousand dollars or more.
All buildings and properties are owned by the governing body,
not individual agencies under the governing body. The
governing body is responsible for providing adequate office
space, including buildings, to the agencies under its
jurisdiction. The county must provide for the construction of a
county jail. Any item within the county jail that was
required for a certificate of occupancy, such as a hot water
heater, also comes under the jurisdiction. On the other hand,
an item within the jail not required for a certificate of
occupancy, such as an industrial mashed potato mixer, would be
the budgeting responsibility of the agency head operating the
jail. This can become quite complicated for local officials,
but the easy rule to follow is whoever places the property

17. inventory control number on the equipment becomes the
party responsible for including it in its budget.
The power point also mentions bond issues. Local governments
are empowered to purchase land, buy and/or construct
buildings for the governments operation. The purchase must
take place in the fiscal year. To do this, since it is a rather
large amount of money, often secure bonds where that particular
government pays the bond holder so much a year
until the amount of the bond is satisfied. Some local sports
stadiums are funded in this manner.
On the local agency level, there is another form of revenue used
to fund equipment. This is known as impact fee
funding. Generally when one builds a new building or house a
fee is attached whereby those monies go into a pot for
the use of purchase of any new equipment necessary to cover
new growth in that particular jurisdiction. For example, if
the police chief needs to add 2 new patrol officers due to
increased growth in the city, the patrol cars for these officers
can be funded from the impact fee fund. In this case the chief
would ask for these cars in his/her budget and the city
would fund the vehicles from the impact fees instead of other
forms of taxation.