Budgeting for Police Managers Although

¶ … Budgeting for Police Managers

Although municipal police departments are typically required to abide by many of the same accounting standards as private sector companies, there are some fundamental differences in the respective missions that are involved that must be taken into account in considering how their budgets should be administered. Nevertheless, there are also some significant similarities between police departments and the private sector when it comes to budget requirements for which the police manager may be responsible. In such cases, it is vitally important the police managers understand the budgeting process and what priorities must be considered as the budget period progresses. To determine what is involved in the process, this paper reviews the relevant literature to determine the importance of budgeting for police managers and what issues should be taken into account to ensure successful outcomes. A summary of the research and important findings are presented in the conclusion.

Review and Discussion

Although there are some significant differences between police departments and their private sector counterparts, both types of organizations use a budget to plan and control their activities. According to Shim and Siegel (1999), in any setting, "A budget is a tool for both planning and control. At the beginning of the period, a budget is a plan or standard; at the end of the period it serves as a control device to help management measure its performance against the plan so that future performance may be improved" (p. 60). Likewise, in strictly monetary terms, even moderately sized police departments can have budgets than run into the multi-million dollar range. In this regard, Schulz (2004) emphasizes that, "Policing qualifies as big business. With the possible exception of education, policing is usually the single largest item in any municipal government's budget" (p. 33). In his recent essay, "In Defense of the Police Manager," Borrello (2009) cites the critical need for police managers to understand the budgeting process because these individuals "would certainly have substantial problems if they did not understand the dynamics and legalities of internal investigations, how to facilitate an effective meeting, or how to successfully deal with budget issues" (p. 64).

According to Moore and Braga (2004), it is important for police managers to carefully administer a department's budget to ensure that there are sufficient resources available to achieve its organizational goals. These resources include the tangible materials such as office supplies and the equipment that is needed to maintain operational efficiency, but it also includes the far more important intangible human resource needs of a police department. For example, Coulton and Feild (1995) point out that ongoing provision must be made in the department's budget for new police candidate recruiting and training requirements. As Kurke and Scrivner (1995) note, though, such training needs frequently change and funds must be available to accommodate these new training priorities. According to Kurke and Scrivner, "Training is developed in response to needs that come from varied experiences, not the least of which are vocal constituencies that demand better treatment for groups such as rape victims or others who show cause for training in order to change a police practice" (p. 11). Beyond these changing requirements, other training needs can arise based on trends in law enforcement. For example, Kurke and Scrivner add that, "Needs for training are also influenced by law enforcement trends (e.g., the use of pepper mace) or by state training commission requirements" (p. 11). In those departments where the police manager is also the budget officer, the responsibility for ensuring that these funds are available will likely fall to the manager. In this regard, Kurke and Scrivner conclude that, "Balancing training needs and available dollars generally falls to the budget officer in determining the training agenda" (p. 11). Likewise, Hurley (2001) cites a need for police managers to understand sound budgeting practices to ensure that their departments are adequately staffed and promotions are granted when the resources are available, while keeping the equipment needs of the department foremost in mind. As Garner (1998) points out, "Police officers deserve the best safety equipment the budget will allow, even if that budget must be pared somewhere else" (p. 91).

Balancing the equipment and personnel needs of a police department may represent a challenging enterprise, but the need for careful and effective administration of the police department budget can make a life-and-death difference and budget decisions can have an enormous impact on officer morale. In this regard, Garner adds that, "A safety-smart leader realizes that while a $10 flashlight purchased in bulk at the local discount store may put out enough light to read a driver's license, a 20,000 candlepower light that sets the department back $90, may make all the difference in the world when the officer holding it faces an armed offender one dark night. Little things like that are not lost on the troops" (p. 92). In fact, as to budget priorities, Garner (1998) suggests that officer training and safety considerations should be at the very top of the police manager's list: "A competent police manager encourages and demands an organizational environment where safety is valued, taught and practiced. He mandates that supervisors and managers role model, inspect, reward and correct for safety. He assures that the very best safety training and equipment is made available to his personnel" (p. 92). In an ideal world, the "very best" would be standard practice for all police departments, but alas, the law enforcement community is frequently far from enjoying the "very best" of anything and dwindling state budgets have adversely affected the funding for police departments across the country in recent years. For example, Carrick (2003) cites the changes that have been required of many police departments in the post-September 11, 2001 climate, as well as the need for ongoing budget modifications to be made to ensure resources are available for policing changing traffic patterns. According to Carrick, "Budget and staffing issues can adversely impact an agency's commitment to traffic. Post 9/11, agencies were required to redirect resources to fill various domestic security related roles" (p. 44). Moreover, the priorities of police department budgets can quickly change depending on the frequency of emergency response needs. In this regard, Carrick adds that, "Patrol and traffic units are typically among the first resources to be tapped in a time of need. Agency budgets may also be impacted because of overtime and equipment needs brought about by changing priorities" (p. 45). The need for effective law enforcement remains high, though, and is therefore incumbent upon police managers to make the most of the resources they have available, and the department's budget is the tool they will need to use for this purpose.