File Name: public budgeting and finance .zip
The purpose of this page is to supply local officials and interested persons with information useful in budgeting, financing and evaluating the services their local governments provide. We hope that this information will spur discussion and lead to innovation and more informed decision-making. The resources provided, however, are for educational purposes and do not prescribe what a local government should do.
- International Journal of Public Budgeting, Accounting and Finance
- Fundamentals of Public Budgeting and Finance
- Public budgeting
International Journal of Public Budgeting, Accounting and Finance
Public budgeting is a field of public administration and a discipline in the academic study thereof. Budgeting is characterized by its approaches, functions, formation, and type. Authors Robert W. Smith and Thomas D. Lynch describe public budgeting through four perspectives. The politician sees the budget process as "a political event conducted in the political arena for political advantage". The accountant perspective focuses on the accountability value in budgeting which analyzes the amount budgeted to the actual expenditures thereby describing the "wisdom of the original policy".
Further, they develop an operational definition:. A "budget" is a plan for the accomplishment of programs related to objectives and goals within a definite time period, including an estimate of resources required , together with an estimate of resources available , usually compared with one or more past periods and showing future requirements.
A brief note on Systems Theory applied to Political Science: Inputs enter the governmental system that produces outputs which—in turn—are related to outcomes.
As a policy document, a government's budget is designed as a plan for implementing its policy. Traditionally, budgets served as a more rigid tool to implement policy in a retrospective setting.
The functions associated with these values are listed under the Traditional Model and are control, management, and planning. The Modern Model, taking a less rigid approach, has replaced the control function with the monitoring function, the management function with the steering function, and the planning function with the strategic brokering function. Steering: as a response to the traditional management function, the steering function serves as a guide for managing.
Strategic Brokering uses the budget document as a means of constantly looking for possible directions and reacting to the environment. Three values are generally discussed in the literature of public budgeting: accountability, efficiency, and efficacy. Accountability focuses on the inputs going into the system or program in action and is best characterized by the line-item budgeting approach.
It is best suited for the control and monitoring functions of a budget. Efficiency focuses on the process of the system or program and its conversion of inputs resources into outputs policy. Its focus on the process makes this value appropriate for performance budgets and most in-line with management and steering functions.
Efficacy focuses on outputs and outcomes, measuring the impact of policy. This value follows both the program budget and PPBS budget approaches and coincides with the planning and strategic brokering functions.
Typically, the budget cycles occurs in four phases. The second phase is referred to as policy formulation and includes the negotiation and planning of the budget formation. The third phase is policy execution which follows budget adoption is budget execution—the implementation and revision of budgeted policy. The fourth phase encompasses the entire budget process, but is considered its fourth phase.
This phase is auditing and evaluating the entire process and system. See the associated points below:. From Wikipedia, the free encyclopedia. Further, they develop an operational definition: A "budget" is a plan for the accomplishment of programs related to objectives and goals within a definite time period, including an estimate of resources required , together with an estimate of resources available , usually compared with one or more past periods and showing future requirements.
Appleton and Company for the Institute for Government Research. December American Political Science Review Winter Public Administration Review Musgrave, 96, Theoretician of Public Finance, Dies".
January 20, New York Times: Business. Autumn Public Administration Review December Public Administration Review Categories : Public administration Budgets. Namespaces Article Talk. Views Read Edit View history. Help Learn to edit Community portal Recent changes Upload file. Download as PDF Printable version.
Fundamentals of Public Budgeting and Finance
Category: Accounting and Finance. Since China began its market-oriented economic reform in , government budget deficits have been a fact of life. On one hand, the share of resources owned or controlled…. Outsourcing has gained favor since the s, and Finnish paper companies used it as late as , when a group of female cleaners were outsourced from the case plant of…. This article illustrates the application of business process reengineering BPR to capital budget process redesign. The case of the City of Pittsburgh is used to argue….
Public budgeting is a field of public administration and a discipline in the academic study thereof. Budgeting is characterized by its approaches, functions, formation, and type. Authors Robert W. Smith and Thomas D. Lynch describe public budgeting through four perspectives.
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