Criminal Justice Budgeting

Catalog description

This course is an introduction to and evaluation of criminal justice budgeting processes and techniques commonly used in criminal justice organizations and agencies. A consideration is given to basic concepts of accounting as they relate to the for-profit and not-for-profit sectors. Some elementary governmental accounting principles are introduced and their impact on basic law enforcement budgeting is explained. Zero-based budgeting is examined in light of its historical context. Techniques for detection of theft, including lapping, are explored and explained. Offered every Spring (day).