The unit should: (1) develop and submit annual and supplementary budgets or requests for emergency appropriations; (2) formulate, monitor and enforce policies and procedures to regulate and control purchasing and disbursement, consumption and use of supplies, equipment and material, and the number and classes of personnel utilized and employed; and (3) train and provide technical assistance to departmental personnel in budgeting matters. Program credits and cost analyses may also be assigned to fiscal management or budget units. To develop an effective budget, it is necessary to involve all levels of personnel. Independent audits should be scheduled annually. Standards promulgated by the Commission on Accreditation for Law Enforcement Agencies, Inc. are listed for fiscal management. Those standards listed related to budgeting, accounting, and fiscal control procedures. Glossary.