Description: Welcome back to another academic year of Wiley’s Weekly Accounting Updates. And if you are at Dalhousie University (or King’s College) in Halifax, you might find your welcome back to campus has been accompanied by the presence of the Halifax police. A police program in force since 2004 sees enhanced patrols around the two schools to provide education, prevention, and – where required – enforcement. There’s a rather unique cost-sharing arrangement in place for this operation Fall-Back, with the police force providing the assets (the police cruisers) and Dalhousie picking up the cost of the force supplying the police officers. No mention was made in the story of the costs of fuel and other operating expenses.
Date: September 5, 2017
1) What are the first few days around your campus like? Do you think an enhanced police presence would be useful?
2) What is your opinion of the cost sharing arrangement between Dalhousie University and the police force?
3) The story says “the university will pay for officers to patrol the area during peak times and dates throughout the year.” Put yourself in the position of an accountant working for the police force. What would you include as the costs for the officers patrolling the area if you were preparing to invoice Dalhousie University?