The line format budget lists the services and item budget in each department for the previous fiscal year, current fiscal year and the next fiscal year. Line-list budget prepare in a vertical column all the police department expenditure and revenues (“Accountability and Restraint: The Federal Budget Process and the Line Item Veto Act.”). The zero-based performance indicator will show the department requirement for a particular fund allocated to it (“Budget-based contracts, budget levels, and group performance.”). Therefore, the zero-based performance helps in determining the necessary current expenditure and cutting down the wasted or the excess funds. The paper will give a detailed analysis of the Atlanta police department budget ensuring all the wastages are minimized and the budget is within the budgeted revenue (“Data-driven budget reductions: A case study.”).
Department of field operations
| Expenditure classification | Previous Fiscal Year 2015-2016: Actual | Current Fiscal year 2016-2017: Budgeted | Next Fiscal Year 2017-2018: Requested |
| Patrol car expenses | 3, 000, 000 | 3, 020,000 | 3, 020, 000 |
| Salaries | 6, 000,000 | 6, 100, 000 | 6, 100, 000 |
| Call charges | 1, 200,000 | 1, 200, 000 | 1, 210, 000 |
| Uniform | 1, 000, 000 | 1, 000, 000 | 1, 000,000 |
| Firearms and weapons | 3, 000, 000 | 3, 000, 000 | 3, 000, 000 |
| Community policing expenditures | 1, 000, 000 | 1, 000, 000 | 1, 000,000 |
| Total | 15, 200, 000 | 16, 220, 000 | 16,230,000 |
Department: Community Service
| Expenditure classification | Previous Fiscal Year 2015-2016: Actual | Current Fiscal year 2016-2017: Budgeted | Next Fiscal Year 2017-2018: Requested |
| Airport Precinct | 1, 200, 000 | 1, 200, 000 | 1, 200, 000 |
| Community Oriented Policing | 800, 000 | 800, 000 | 800, 000 |
| Special Operations | 700,00 | 700, 000 | 700, 000 |
| Code Enforcement | 300, 000 | 300, 000 | 300, 000 |
| Total | 3, 000, 000 | 3,000, 000 | 3, 000, 000 |
Department: Criminal investigations
| Expenditure classification | Previous Fiscal Year 2015-2016: Actual | Current Fiscal year 2016-2017: Budgeted | Next Fiscal Year 2017-2018: Requested |
| Major Crimes Section | 2, 000, 000 | 2, 000, 000 | 2, 030, 000 |
| School Detectives Section | 1, 400, 000 | 1, 410, 000 | 1, 450, 000 |
| Special Enforcement Section | 1, 000,000 | 1,010, 000 | 1,040, 000 |
| Director Vehicles for Hire | 600, 000 | 600, 000 | 600, 000 |
| Total | 5, 000, 000 | 5, 020, 000 | 5,120, 000 |
Department: Support Service
| Expenditure classification | Previous Fiscal Year 2015-2016: Actual | Current Fiscal year 2016-2017: Budgeted | Next Fiscal Year 2017-2018: Requested |
| Corporate Services | 700, 000 | 730, 000 | 750, 000 |
| Information Services | 800, 000 | 850, 000 | 850, 000 |
| Training Academy | 1,000, 000 | 1, 000, 000 | 1, 000, 000 |
| E911 | 400, 000 | 400, 000 | 400, 000 |
| Total | 2,900, 000 | 2,980, 000 | 3, 000, 000 |
Department: Strategic and specific Projects
| Expenditure classification | Previous Fiscal Year 2015-2016: Actual | Current Fiscal year 2016-2017: Budgeted | Next Fiscal Year 2017-2018: Requested |
| Project Management | 1, 680, 000 | 1, 680, 000 | 1, 720, 000 |
| Director of Public Affairs | 1, 000,000 | 1, 100, 000 | 1, 100, 000 |
| Total | 2, 680, 000 | 2, 780, 000 | 2, 820, 000 |
Department of field operations
| Expenditure classification | Continuation of the Current Level of Funding | Assuming a 10% Reduction in Funding | Assuming a 25% Reduction in Funding |
| Patrol car expenses | 3, 020,000 | 2,718,000 | 2,265,000 |
| Salaries | 6, 100, 000 | 5,490,000 | 4,575,000 |
| Call charges | 1, 200, 000 | 1,080,000 | 900,000 |
| Uniform | 1, 000, 000 | 900,000 | 750,000 |
| Firearms and weapons | 3, 000, 000 | 2,700,000 | 2,250,000 |
| Community policing expenditures | 1, 000, 000 | 900,000 | 750,000 |
| Total | 16, 220, 000 | 14,598,000 | 12,165,000 |
Department: Community Service
| Expenditure classification | Continuation of the Current Level of Funding | Assuming a 10% Reduction in Funding | Assuming a 25% Reduction in Funding |
| Airport Precinct | 1, 200, 000 | 1,080,000 | 900,000 |
| Community Oriented Policing | 800, 000 | 720,000 | 600,000 |
| Special Operations | 700,00 | 630,000 | 525,000 |
| Code Enforcement | 300, 000 | 270,000 | 225,000 |
| Total | 3, 000, 000 | 2,700,000 | 2,250,000 |
Department: Criminal investigations
| Expenditure classification | Continuation of the Current Level of Funding | Assuming a 10% Reduction in Funding | Next Fiscal Year 2017-2018: Requested |
| Major Crimes Section | 2, 000, 000 | 1,800,000 | 1,500,000 |
| School Detectives Section | 1, 400, 000 | 1,260,000 | 1,050,000 |
| Special Enforcement Section | 1, 000,000 | 900,000 | 750,000 |
| Director Vehicles for Hire | 600, 000 | 540,000 | 450,000 |
| Total | 5, 000, 000 | 4,500,000 | 3,750,000 |
Department: Support Service
| Expenditure classification | Continuation of the Current Level of Funding | Assuming a 10% Reduction in Funding | Assuming a 25% Reduction in Funding |
| Corporate Services | 700, 000 | 630,000 | 525,000 |
| Information Services | 800, 000 | 720,000 | 600,000 |
| Training Academy | 1,000, 000 | 900,000 | 750,000 |
| E911 | 400, 000 | 360,000 | 300,000 |
| Total | 2,900, 000 | 2,610,000 | 2,175,000 |
Department: Strategic and specific Projects
| Expenditure classification | Continuation of the Current Level of Funding | Assuming a 10% Reduction in Funding | Assuming a 25% Reduction in Funding |
| Project Management | 1, 680, 000 | 1,512,000 | 1,260,000 |
| Director of Public Affairs | 1, 100, 000 | 990,000 | 825,000 |
| Total | 2, 780, 000 | 2,502,000 | 2,850,000 |
Work Cited
Garrett, Elizabeth. “Accountability and Restraint: The Federal Budget Process and the Line Item Veto Act.” Cardozo L. Rev. 20 (1998): 871.
Fisher, Joseph G., Sean A. Peffer, and Geoffrey B. Sprinkle. “Budget-based contracts, budget levels, and group performance.” Journal of Management Accounting Research 15.1 (2003): 51-74.
Novak, Denise D., Afeworki Paulos, and Gloriana St. Clair. “Data-driven budget reductions: A case study.” The Bottom Line 24.1 (2011): 24-34.