ESLI - Finance and Budgeting -PRECOURSE

Sponsored By: Florida Fire Chiefs' Association

Emergency Services Leadership Institute

Hosted By: City of Tamarac Fire Rescue

E S L I 2024

Module: Finance and Budgeting April 16 - 17, 2024

To: Reference:

ESLI participants Finance & Budgeting

Greetings, We want to thank you for your interest in the Emergency Services Leadership Institute program. We look forward to welcoming you to Finance & Budgeting, to be held on April 16-17, 2024, at the City of Tamarac Fire Rescue Department, 6000 N. Hiatus Road, Tamarac, FL 33321.

Class will begin promptly at 0800 hours. This is one component of a comprehensive six-module program that is designed to better prepare you to deal with the management and leadership challenges that face the fire and emergency medical services today and in the years to come.

Attached you will find a program outline, which includes program information, a brief course description, and a list of competencies that will serve as the program’s expected outcomes. Please review this prior to class.

We hope to broaden your opportunity for learning by encouraging student input and interaction while addressing issues that are important to you.

We want to enhance the 'deliverables' that you can take back to your respective organization and immediately begin the process of implementation. To this end, we encourage you to peruse the subject content areas, and to bring to class your department policies relating to these topics. This will allow us to address real topics and better assist us in providing real solutions. Specifically, we ask that you bring information and/or be prepared to discuss your organization’s budget challenges, successes, and failures and on-going issues within this topic area. This program requires participant interaction and honest input to effective address and find solutions that are beneficial.

This program is structured to allow various teaching methodologies including lecture, class discussion, class presentation, group exercises, role-playing, and case study analysis / discussion. This content is best shared in dynamic manner encouraging questions, discussion, different opinions, and seeking best practice models.

The degree to which you prepare will determine the value you realize from the program.

Again, thank you for your interest in ESLI. We look forward to seeing you next week.

TITLE: EMERGENCY SERVICES LEADERSHIP INSTITUTE FINANCE AND BUDGETING Topics:                   

Budget Perspectives Budget Types Budget Development and Monitoring Budget Policy Framework Determining Budget Needs Funding and Various Revenue Sources Establishing Policy for Fees and Charges Determining Capital cost and Associated Depreciation Financial Diversification The Importance of Meaningful Data Developing Efficiencies through Best Practices Managing the Effect of Budget Changes Minimizing Service Reductions Alternative Revenue Sources Performance Measurement Budget Presentation Recent Budget Trends Grant Writing and Grant Funding FEMA Requirements and Reporting for Declared Emergencies

COURSE OUTLINE: A discussion on budgeting, and the funding process will focus on current trends in the fire and emergency service and creative methodologies to fund necessary organizational programs, and to serve as a basis for decision-making. The need to identify broad goals with interaction with the community stakeholders is addressed. The development of a policy to delineate fees and charges as they relate to the cost of the service will be addressed. This includes direct and indirect costs such as maintenance and operating costs and charges for use of capital, including depreciation factors.

An analysis of various perspectives relating to fire and emergency services budgeting will shed light on the complexities of this process. Recommended budgetary approaches will address the need to establish broad goals, develop the way these goals can be achieved, and evaluate budget performance, while being cognizant of the need to make necessary adjustments. Performance measurement, developing efficiencies and best practices will be offered as useful budgeting tools.

This program will enable participants via team projects, role playing, and other interactive scenarios that place them in real-world, contemporary, and complex budget situations The impact of budgetary policies, including strategic planning, long-term financial sustainability, and other financial policies will be covered. This program will focus on the normal budget process to the extent that abnormalities can be quickly determined and addressed, including the need to ‘downsize’ or minimizing service delivery, or to grow and enhance service delivery. Revenue sources will be outlined with a focus on revenue diversification, alternative funding sources, and recent trends. General guidelines will be shared to ensure a successful budget presentation.

Related topics such as grant writing and grant funding and dealing with Federal Emergency

Management Administration procurement and fiscal guidelines and mandates before, during, and after declared catastrophic events will be addressed.

COMPETENCIES: A participant will: •

Be familiar with the general terms of the budgeting process.

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Possess the knowledge to assess community needs, priorities, challenges, and opportunities.

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Understand the budget development and monitoring process.

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Be able to identify various perspectives related to budgeting.

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Be able to develop a policy on fees and charges.

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Be able to plan for capital asset acquisition, maintenance, replacement, and retirement.

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Be able to differentiate various approaches to budgeting including establishing goals, evaluating performance, and making adjustments.

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Understand the concepts of performance measurement, developing efficiencies, performance benchmarking, and determining best practices in budgeting.

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Understand the relationship of strategic planning and other policy statement to the budget process.

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Comprehend the concept of long-term fiscal sustainability.

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Determine the need and process for enhancing or minimizing services.

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Be able to successfully prepare and present a budget in a clear user-friendly format.

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Understand the need for constant monitoring and adjustment.

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Evaluate the effect of changes to revenue source rates and bases.

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Be able to determine alternative and creative funding sources that can be used to enhance needed community services and programs.

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Understand and be able to draft a grant and facilitate the grant process.

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Comprehend FEMA procurement and fiscal mandates and guidelines and policies before, during, and after a declared catastrophic event.

Michael Johansmeyer, CFO, EFO is a 29-year fire service veteran and currently serves as Fire Chief – City of Lake Mary Fire Department. He earned his Master’s degree from the Naval Postgraduate School, Center for Homeland Defense and Security and a Bachelor’s degree from the University of Central Florida (UCF). He is a graduate and instructor for Executive Services Leadership Institute (ESLI) through the Florida Fire Chiefs' Association, a graduate of the Fire Services Executive Development Institute (FSEDI) and the National Fire Academy’s Executive Fire Officer Program (EFO).

Jason Massa, Chief Officer III, AS EMS: is a 29-year fire service veteran and currently serves as Division Chief – City of Sunrise Fire Department. He has served in Executive Management since 2019 overseeing: EMS/Training Division/Support Services currently.

He is a graduate and instructor for Executive Services Leadership Institute (ESLI) through the Florida Fire Chiefs' Association. He is the Program Lead Instructor at Broward Fire Academy for Pumping/Aerial Operations. Demonstrates a key role in advocating/executing fiscal responsibility in budget proposal, strategic planning, procurement processes, and Grant Deliverables for the Sunrise Fire Rescue Organization.