Which of the following describes the action of monitoring in the budget process?

Monitoring in the budget process primarily involves keeping track of budget expenditures. This action ensures that the organization is adhering to its financial plan and allows for the assessment of whether resources are being used effectively and efficiently. By regularly reviewing expenditures against the budget, a fire officer can identify discrepancies and take corrective measures if spending exceeds allocated amounts.

This ongoing oversight is crucial for maintaining fiscal responsibility and accountability, as it helps to ensure that funds are allocated where they are most needed and that organizational goals are being met without overspending. Monitoring also enables data-driven decision-making, informing potential adjustments to future budgets based on current financial performance.