Government Budget Formats
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One might argue that budget
One might argue that budget formats, like forms of government, are less important than how well they are administered. There is an important difference with budgeting formats, they not only establish rules they also create standards of success.
When we speak of budgeting formats, we are talking about the way in which budgeting information is structured, the kind of information that is required to justify requests, and the kind of questions that are asked during the process.
For purposes of discussion, we will focus on line-item budgeting, program budgeting, performance budgeting, and zero-base budgeting as distinctly separate formats. In practice, most jurisdictions make use of several of these formats as part of their process.
Since the creation of line-item budgeting, there have been repeated attempts to supplement it with other budgeting formats. A blending of budget formats is necessary to assure that government is fully accountable while meeting multiple standards of performance.
When we speak of budgeting formats, we are talking about the way in which budgeting information is structured, the kind of information that is required to justify requests, and the kind of questions that are asked during the process.
For purposes of discussion, we will focus on line-item budgeting, program budgeting, performance budgeting, and zero-base budgeting as distinctly separate formats. In practice, most jurisdictions make use of several of these formats as part of their process.
Since the creation of line-item budgeting, there have been repeated attempts to supplement it with other budgeting formats. A blending of budget formats is necessary to assure that government is fully accountable while meeting multiple standards of performance.
6 سال پیش
در تاریخ 1397/02/05 منتشر شده
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