1. Amos Police

2. Class Announcements • Service Learning Assignment: • Progress Report should be completed one week after initial meeting with the client – those submitted will be returned next class • Final presentations should include Danika LeBlanc or I • Service Learning Final Report (group) due March 31st (flexible) • Final Exam 7:00pm April 11, 2014 • Assignment #4 due March 24th; available on-line • Assignment #5 due April 3rd; available Wednesday

3. Class Objectives • Understanding performance measurement both financial and non-financial effectiveness • Assessing performance in context

4. Amos Police Force • Context • Town of Amos has 5,509 population base • Current police force has 6 officers and 1 police chief • Police force is over-budget and consumes 30% of town’s budget • Budget increase 5% annually over past 5 years; other departments increase 3% annually and over budgeted each year by 4% • Objectives of town: cost control and high quality policing • Possibility of contracting a police force Canadian Regional Police (CRP)

5. Amos Police Force • Issues • 1) Performance Review of Police Force (objectives control costs and high quality policing) • Non-financial measures • Financial measures • 2) Analyze CRP Proposal • Qualitative • Quantitative • 3) Evaluate Performance Measurement System

6. Amos: Performance Review • Budget growing at a rate of 5% annually • “If you ignore the overtime expenses for special events and holidays our actual operating expenditures are usually less than budget.” • Overtime expense for special events and holiday cause for over budgeting • Need for capital equipment – modern equipment • Four programs: traffic, control, non-traffic control, safety & prevention, training & administration • Constable volunteer in community – 10.9 hrs per month

7. Amos: Performance Review - Nonfinancial

8. Amos: Performance Review - Nonfinancial

9. Amos: Performance Review - Nonfinancial • Spending less than expected on safety and prevention, training and administration • Spending more time on traffic and non-traffic control

10. Amos: Performance Review - Financial

11. Amos: Performance Review - Financial

12. Amos: Performance Review - Financial

13. Amos: Performance Review - Financial

14. Amos: CRP Proposal - Context • Town wants to maintain high quality of policing • Grants rewarded based on having own police force • 3 year fixed contract: • $325,00 per year; 2% increase per year • $10 per citizen annually (Pop. 5509) – increase 2% per year and 1% population growth annually • Hire 2 constables for one year period • Headquarters out of town; impersonal service • Overtime is $40 per hour • No guarantee that CRP is available for additional coverage • Misc receipts are kept by CRP

15. Amos: CRP Proposal - Financial

16. Amos: CRP Proposal Nonfinancial

17. Amos: Evaluate Performance Measurement System • Measures • Use of both Financial and Nonfinancial measures • Participation • Operational budgeting process entails current year plus adjustment for inflation • Budgeting ignores recurring overtime for special events • Capital budget is treated as operating expenditures (e.g. new cruisers) • Responsibility • Budgeting ignores recurring overtime