The document discusses several key aspects of public financial management and budgeting for fire prevention programs. It describes the purpose of public budgets as supplying information to elected officials and the public about government programs and establishing spending policies. It distinguishes between operating budgets, which fund day-to-day expenses, and capital budgets, which fund long-term projects. It also discusses different budget formats, the importance of developing fee structures based on recovery of costs for specific services, and having financial management processes in place to ensure accountability.

1. Financial Management Chapter 13

6. FIGURE 13-1 Funding for this firefighter’s protective clothing, equipment, and salary all came from his department’s budget (Courtesy of Duane Perry)