Managing Budgeting In Government

Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102977295
Size: 47.78 MB
Format: PDF, Kindle
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Managing Budgeting In Government from the Author: Great Britain: National Audit Office. The Government's ability to show that its spending decisions represent the best value for money is being hindered by the patchy availability of good information. Many aspects of government budgeting compare well with good budgeting practice - particularly in support of the Treasury's objective to control spending. The system is less effective at addressing objectives for prioritisation of public spending and delivery of value for money across government. In 2012-13, the Government expects to spend £683 billion. The Treasury designs and manages the Government's budgetary system; departments manage their spending within the rules Treasury sets. Its spending review 2010 (SR10) and subsequent annual budgets have focused on reducing spending to tackle the fiscal deficit. The NAO estimates that SR10 cost departments and the Treasury around £20 million to administer. There were improvements in the last spending review to how spending on capital projects was allocated. However, the approach to prioritising resource spending, which represents nearly 90 per cent of all controllable spending, was less structured. There are promising budgeting developments in some departments, including innovative methods of internal challenge, improved aspects of external challenge and strengthened links between performance and spending. The Treasury's main contact with departments is through spending teams which make valuable contributions to spending control. However, their ability to challenge proposals is hampered by limited information and high staff turnover - with only eight out of 52 staff members still in place 20 months after SR10.

Government Budgeting And Expenditure Management

Author: Salvatore Schiavo-Campo
Publisher: Routledge
ISBN: 1317293312
Size: 50.18 MB
Format: PDF, ePub, Mobi
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Government Budgeting And Expenditure Management from the Author: Salvatore Schiavo-Campo. The government budget should be the financial mirror of society's choices. Yet most people view budgeting as the epitome of eye-glazing subjects, rarely explained in a way that is understandable to the non-specialist and too often presented without adequate consideration of a country’s governance and institutional capacity. Government Budgeting and Expenditure Management fills a gap in the literature to redress these failings and does so in comparative international perspective. This book provides a comprehensive but pithy and easy-to-understand treatment of public financial management, taking into account a variety of special issues including budgeting in post-conflict situations, at subnational government levels, for military/security expenditures, and in countries with large extractive revenues. Distilling the lessons of budgeting reform in countries at different levels of income and administrative capacity, each chapter gradually progresses from the basic principles to the more technical aspects and then on to implementation issues, using concrete examples and illustrations from around the globe. Government Budgeting and Expenditure Management is ideally suited as the primary text for advanced undergraduate or graduate courses in government budgeting or public financial management, or as a supplementary text for courses in public finance, public economics, economic development, public administration or comparative politics. With its attention to practical implementation aspects, the book will also be of direct interest to practitioners, policy-makers, and government employee training organizations.

Managing Budgeting In Government

Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215054623
Size: 64.78 MB
Format: PDF, Kindle
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Managing Budgeting In Government from the Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts. The Government needs strong budgetary systems to be able to control and manage public spending and to provide high quality public services that offer value for money to the taxpayer. The 2010 Spending Review set a four-year spending total for each department and focused on reducing public spending and delivering the coalition Government's programme. The Treasury managed the Spending Review by collating bids from departments and challenging submissions. The process built on the experience of previous CSRs and was better managed, however concerns remain. Departments and the Treasury failed to take a longer term view on spending, making cuts in those budgets that were easiest to cut. For instance, whilst Treasury improved assessment processes to be able to rank capital projects, the overall level of capital investment was cut. Resource expenditure as a whole will increase in nominal terms, albeit at a much slower rate. There were gaps in data which made it difficult to compare options or benchmark spending proposals. There were no incentives for departments to collaborate on cross-government issues. There was no evidence of clear thinking on how one decision to save money in one budget area might lead to an increase in expenditure elsewhere. Decisions on where to spend or cut rest with Ministers and cannot be divorced from the political process. But these decisions need to be informed by rational analysis. Officials must do more to provide Ministers with reliable and comparable information to help them weigh up the effect of different spending options

Case Studies In Public Budgeting And Financial Management Revised And Expanded

Author: W. Bartley Hildreth
Publisher: CRC Press
ISBN: 9780824708887
Size: 47.85 MB
Format: PDF, ePub
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Case Studies In Public Budgeting And Financial Management Revised And Expanded from the Author: W. Bartley Hildreth. 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.

Managing Public Expenditure In Australia

Author: John Wanna
Publisher: Allen & Unwin
ISBN: 1741150299
Size: 74.84 MB
Format: PDF, Docs
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Managing Public Expenditure In Australia from the Author: John Wanna. A survey of the debates about public expenditure and budgeting and an account of the evolution of the process whereby successive governments have performed the role of financial management. The text concludes with an exploration of Australia's federal {dollar} 8 billion deficit affair.

House Of Commons Committee Of Public Accounts Integration Across Government And Whole Place Community Budgets Hc 472

Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215061591
Size: 32.85 MB
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House Of Commons Committee Of Public Accounts Integration Across Government And Whole Place Community Budgets Hc 472 from the Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts. For many years Governments have sought to breakdown silo working in departments and ensure better integration across departments to ensure more effective services and better value for money. The Cabinet Office and the Treasury are best placed to support and promote integration across the Government, as they are responsible for coordinating policy and allocating monies. However, they are failing to provide the necessary strategic leadership and are not doing enough to tackle the barriers to integration. These include the lack of good information to identify where the Government could do better by joining services, funding arrangements which make it difficult for bodies to invest in joint working, and the risk that Accounting Officers are reluctant to pool budgets in case they lose control and authority. In contrast, the Whole-Place Community Budgets programme has involved local public bodies and central government working together to develop evidence-based plans for new integrated services. Four local areas have analysed in detail the expected costs and benefits of integration and their findings show clear potential for improving outcomes and reducing costs. The Department for Communities and Local Government, which manages the Whole-Place Community Budgets programme, has provided effective support to date. However, if other central government departments are not committed to Whole-Place Community Budgets it may, like similar initiatives in the past, fail to deliver any significant and lasting change. The programme must be evaluated properly to see whether the early promise translates to real change on the ground and improves value for money.

Understanding Government Budgets

Author: R. Mark Musell
Publisher: Routledge
ISBN: 1135855560
Size: 32.11 MB
Format: PDF, ePub
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Understanding Government Budgets from the Author: R. Mark Musell. Budgets in the United States follow rules of presentation and use terms that make sense to few outside the world of government finance. Moreover, practices vary widely among the thousands of governments in the country, between federal, state, and local levels. Understanding Government Budgets offers detailed explanations of each of the different types of information found in budgets, featuring annotated examples from both state and local budgets, as well as the budget of the federal government. It stresses that the choices made about format and organization influence the story a budget tells about government. The goal of the book is to make the format of budgets and the information they contain accessible and understandable, helping users make better sense of government and its performance. Perfect for undergraduate or graduate level courses in budgeting and public administration, Understanding Government Budgets also makes a useful guide to budgets for the average citizen with an interest in how government operates or journalists writing about it.

Government Budget Forecasting

Author: Jinping Sun
Publisher: CRC Press
ISBN: 9781420045833
Size: 37.36 MB
Format: PDF, ePub
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Government Budget Forecasting from the Author: Jinping Sun. Revenue and expenditure forecasting plays an important role in public budgeting and financial management, particularly during times of financial constraint, when citizens impose greater accountability upon government to use taxpayer dollars more efficiently. Despite its significance, revenue and expenditure forecasting is often overlooked in the budget process, and there is an imbalance between practice and research in this area. Based on the collaboration of budget scholars and practitioners, Government Budget Forecasting fulfills two purposes: Enhances the understanding of revenue and expenditure estimation both theoretically and practically Stimulates dialogue and debate among practitioners and academicians to identify good forecast practices as well as areas for improvement Divided into four parts, this comprehensive reference first examines forecast practices at the federal, state, and local levels, drawing on case studies that include California, Texas, and Louisiana. It then explores consensus systems and risk assessment, considering political factors and the costs of forecast errors. The text concludes with a call to transparency and guidance from a code of ethics, and a look at forecasting practices in emerging countries.

Performance Management And Budgeting

Author: F Stevens Redburn
Publisher: Routledge
ISBN: 1317462955
Size: 37.35 MB
Format: PDF, Docs
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Performance Management And Budgeting from the Author: F Stevens Redburn. 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.