Learners will analyze and apply accounting principles, practices and the fundamentals of organizational finance and fiscal accountability. They will examine practices, the fundamentals of local government finance and fiscal accountability and how capital and operating budgets are able to support safety and security related work. Learners will interpret and analyze financial satements. Learners will prepare, and present a public safety and/or law enforecement-related project budget, review and interpret financial satements and apply that information in order to manage project budgets and assess unit-level financial performance. They will assess acccounting information for the purposes of planning, controlling and making decisions within the organization. They will also examine how capital and operational budgets are developed.