Download or read book Balancing Control and Flexibility in Public Budgeting written by Michael Di Francesco and published by Springer. This book was released on 2016-05-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work explores how reshaping budget rules and how they are applied presents a preferred means of public sector budgeting, rather than simply implementing fewer rules. Through enhanced approaches to resource flexibility, government entities can ensure that public money is used appropriately while achieving the desired results. The authors identify public budgeting practices that inhibit responses to complex problems and examine how rule modification can lead to expanded budget flexibility. Through a nuanced understanding of the factors underlying conventional budget control, the authors use budget reforms in Australia to show the limits of rule modification and propose "rule variability" as a better means of recalibrating central control and situational flexibility. Here, policy makers and public management academics will find a source that surveys emerging ways of reconciling control and flexibility in the public sector.diviv>

Download or read book Public Budgeting in Search for an Identity written by Maria Francesca Sicilia and published by Routledge. This book was released on 2020-12-18 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues. Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the managerial waves of reforms that have taken place over the last few decades and the implementation of austerity programmes – as well as in light of current trends, including emerging challenges related to community care and wellbeing, rising inequality, people flows, climate change, pandemics, and the persistence of democratic deficits. The chapters in this volume address critical issues on this broad topic, offering new perspectives on current evolutions in public budgeting, including, among others, participatory budgeting, performance budgeting, the budgetary slack resources and the need to ensure balance between budget control and flexibility. These contributions show that public budgeting can, and must remain, the subject of enduring interest in our studies. The chapters in this book were originally published as a special issue of Public Management Review.

Download or read book Balancing Control and Flexibility in Public Expenditure Management written by Moritz Piatti-Funfkirchen and published by . This book was released on 2019 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: The control protocols that underlie public expenditure management have direct implications for a government's ability to pursue fiscal discipline and service delivery objectives. The literature recognizes the inherent challenge in balancing control with flexibility and that these two objectives are often in conflict with one another. This paper argues that applying a universal set of expenditure controls across all transactions naturally cannot meet both of these objectives. One the one hand, a regime with universal, tight ex ante commitment controls lends itself to prudent fiscal management but constrains the ability of service providers to react adequately to rapidly changing needs. On the other hand, loosening controls equally for all transactions would introduce fiscal risks. To overcome this conundrum, the paper argues for a paradigm shift: a purposeful policy shift that subjects high-value transactions to the full set of rigorous controls, while relaxing controls for low-value transactions that apply to important aspects of the service delivery sectors. Such controls could be built into the financial management information systems that facilitate transactions and institute these controls. However, the evidence suggests that these systems are frequently not deployed to their full potential. Flexibility is inadvertently inhibited where it is necessary without providing the controls for transactions that constitute a fiscal risk. Recognizing this problem, the paper develops a two-pronged, risk-based deployment strategy for financial management information systems: (1) deploy such systems to high-value transactions, and (2) use banking sector innovations for advance payments, such as smart cards or mobile money, to facilitate flexibility for low-value transactions without compromising the integrity of transactions or accountability.

Download or read book Expenditure Control written by Sailendra Pattanayak and published by International Monetary Fund. This book was released on 2016-04-20 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.

Download or read book The politics of public budgeting written by Irene Rubin and published by Chatham House Publishers. This book was released on 1990 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Teaching Public Budgeting and Finance written by Bruce D. McDonald III and published by Taylor & Francis. This book was released on 2021-12-24 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many universities offer the Master of Public Administration (MPA) or other public affairs degree, which includes at least one course in public budgeting or public financial management. The faculty who teach these courses can however sometimes struggle to cover the breadth of material required and to fully engage students in what can be a technical subject. Teaching Public Budgeting and Finance: A Practical Guide addresses this challenge by sharing hands-on classroom expertise from leading scholars and creative instructors in the field. Drawing on their extensive experiences with teaching, researching, and engaging in service, each contributor reflects on how their area of expertise can be taught most effectively, providing a discussion of student learning outcomes, pedagogical approaches, relevant resources, and appropriate course assignments. While no one book can provide a final say on classroom instruction, this first-of-its kind primer on teaching public budgeting and financial management courses is a detailed, indispensable guide for all faculty looking to improve the learning experience of students in the classroom. Teaching Public Budgeting and Finance: A Practical Guide is required reading for early career faculty as they prepare to teach the course for what may be the first time, as well as for more senior faculty looking to update their course, complement their own teaching strengths, or teaching the course for the first time in several years.

Download or read book Case Studies in Public Budgeting and Financial Management Revised and Expanded written by W. Bartley Hildreth and published by CRC Press. This book was released on 2003-03-11 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt: A resource for administrators seeking innovative ideas and supporting precedents in formulating policy, this book also provides a useful textbook for public administration and policy students. It employs a wealth of case studies in budgeting and financial management to demonstrate strategies in system implementation, policy formulation, government accounting, auditing, and financial reporting. With contributions from leading experts, it clarifies procedures to solve cutback and downsizing dilemmas using theoretical models, and provides pragmatic approaches to managing financial activities under budgetary strain. It also covers the evolution of a debt management policy.

Download or read book Public Budgeting Systems written by Robert D. Lee Jr. and published by Jones & Bartlett Learning. This book was released on 2020-10-12 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Budgeting Systems, Tenth Edition is the most comprehensive and balanced treatment of the current state of budgeting throughout all levels of the United States government. Current and prospective public managers, accordingly, often succeed or fail in their careers based in large part on whether they are intelligent consumers of financial data and have an adequate understanding of the budget process. By providing a detailed overview of all budgeting and financial management, the book enables students to gain an appropriate understanding of a complex topic.

Download or read book Public Budgeting and Management written by Alan Walter Steiss and published by . This book was released on 1972 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Management and Budgeting written by F. Stevens Redburn and published by M.E. Sharpe. This book was released on 2007-12-26 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a fresh look at the process by which governments hold themselves accountable to their citizens for performance. Unlike the plethora of other books in the field, it examines all aspects of the Performance Management and Budgeting issue, not only from the federal, state, and local perspectives, but also internationally in both developing and developed countries. Covering both conceptual and theoretical frameworks in performance management and budget, the book analyzes the effectiveness of different approaches. Featuring insights from a group of distinguished contributors, it ties current performance management approaches into the century-old literature on public sector reform and management, and presents arguments for and against performance management as well as recommendations on how to improve the enterprise.

Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.

Download or read book Handbook on Public Budgeting and Financial Management written by Jack Rabin and published by . This book was released on 1983 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Budgeting written by United States. Government Accountability Office and published by . This book was released on 2005 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuring as part of the President's Management Agenda in 2001. To provide an overview of the various budget restructuring efforts underway in the federal government, GAO: (1) summarized steps taken by the Office of Management and Budget (OMB) and nine selected agencies to better align their budgets with performance and to better capture the cost of performance in the budget; (2) discussed the potential implications of these efforts for congressional oversight and executive branch managerial flexibility and accountability; (3) described the experiences and implementation challenges associated with these efforts; and (4) identified lessons learned that can provide insights useful in considering current and future budget restructuring efforts. Budget restructuring--changes to the congressional budget justifications and in some cases appropriations accounts to better align budget resources with programs and performance--has the potential to help reframe budget choices and is one tool among many that can advance results-oriented management. The administration has pursued budget restructuring, requiring agencies to submit a "performance budget" beginning with fiscal year 2005. Agencies took a variety of approaches, and these different approaches have different implications for agency management and congressional oversight. The budget structure reflects fundamental choices about how resource allocation choices are framed and the types of controls and incentives considered most important. As such, budget restructuring involves significant tradeoffs between the type of information provided and accountability frameworks used and has implications for the balance between managerial flexibility and congressional control. Accordingly, our work revealed differing views on the potential benefits and shortcomings of budget restructuring. OMB and agency officials credited budget restructuring with supporting more results-oriented management by increasing attention to strategic planning, performance, and results, providing more complete information on the budget resources associated with performance, and in some cases, enhancing agencies' flexibility and incentives to make tradeoffs necessary to increase efficiency and effectiveness. However, budget changes did not meet the needs of some executive branch managers and congressional appropriations subcommittees. Officials from two case study agencies said that restructuring may complicate resource management. For example, by allocating administrative expenses across programs, the restructuring has the potential to reduce their ability to shift resources among programs to address unanticipated needs. Also, congressional appropriations subcommittee staff expressed general support for budget and performance integration but objected to changes that substituted rather than supplemented information traditionally used for appropriations and oversight, such as object class and workload information. In addition, questions have been raised about the ability of agencies' performance and financial management systems to support the new budget structures. Going forward, infusing a performance perspective into budget decisions may only be achieved when the underlying information becomes more credible, accepted, and used by all major decision makers. Thus, Congress must be considered a partner. In due course, once the goals and underlying data become more compelling and used by Congress, budget restructuring may become a more compelling tool to advance budget and performance integration.

Download or read book Public Budgeting in America written by Robert W. Smith and published by Prentice Hall. This book was released on 2004 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive and accurate treatment of the public budgeting process on the market, this book offers a thorough treatment of the entire subject, with an emphasis on state budgets. Public Budgeting in America, 5/E is user-friendly, with a no-nonsense approach that offers readers a solid theoretical treatment of key constructs that underlie public budgeting in America. It includes case scenarios, practical examples, and instructional exhibits of working budget documents and analysis, as well as supporting data to demonstrate key concepts. Topics include: budget formats and preparation; modern budgeting; budget behavior; applied analysis; processing; operating budgets and accounting; capital budgeting and debt administration; revenue systems; and internal service functions. For individuals employed in the fields of public budgeting, financial management, and public finance.

Download or read book Public Budgeting in Search for an Identity written by Maria Francesca Sicilia and published by Routledge. This book was released on 2020-12-27 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues. Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the managerial waves of reforms that have taken place over the last few decades and the implementation of austerity programmes – as well as in light of current trends, including emerging challenges related to community care and wellbeing, rising inequality, people flows, climate change, pandemics, and the persistence of democratic deficits. The chapters in this volume address critical issues on this broad topic, offering new perspectives on current evolutions in public budgeting, including, among others, participatory budgeting, performance budgeting, the budgetary slack resources and the need to ensure balance between budget control and flexibility. These contributions show that public budgeting can, and must remain, the subject of enduring interest in our studies. The chapters in this book were originally published as a special issue of Public Management Review.

Download or read book The Politics Of Public Budgeting Getting and Spending Borrowing and Balancing 5th Edition written by Irene S Rubin and published by CQ Press. This book was released on 2005-10-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As Rubin has shown in past editions, public budgeting is inherently political. By presenting federal, state, and local budgeting within a comparative framework, he gives attention to issues of federalism, always sensitive to the power struggles between the different branches and levels of government.

Download or read book Public Budgeting in Context written by Katherine G. Willoughby and published by John Wiley & Sons. This book was released on 2014-09-22 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries Public Budgeting in Context examines budgeting at all levels of U.S. government—federal, state, and local—and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments today—industrialized or developing, large or small. For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanics—budget types, formats, timelines and reforms—are introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of government spending—human rights budget analysis—and includes as an example the assessment of budget reform and results of public health spending in one selected government. Highlights of Public Budgeting in Context Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels Written by a noted expert in the field of public budgeting and financial management Contains illustrative examples from industrialized and developing countries Guides to innumerable datasets with information about governments and their budgets Includes a companion website filled with templates for budget and fiscal analysis Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world.