III. THE MUNICIPAL BUDGET
3.01 In contrast with accounting records which are retrospective, a budget is generally a projection of future revenues and expenditures. At a minimum, a budget is used to control financial transactions. However, in addition to controlling financial transactions, a budget should also be used as a management and planning tool. Work load and service goal objectives are objectives are included in the budget document.
3.02 Because governments allocate services, budgets are needed to plan for and control the receipt and expenditure of monies to meet these ends. Each government’s budgetary process is affected by numerous variables (e.g., the law; intergovernmental transfers; governmental structure; the regional and national economies; the nature of the service provided; and the personalities of the principal actors). These factors heavily influence the budget process and budgetary outcomes....We do have choices in Municipal Budgeting and I am not so certain "Perfomance Based Budgeting" Is Working For Us So Much As For County Management and BOCC.... For Complete Article Clisk On Title Above.
2 comments:
Excellent point about whether "performance" budgeting is "the answer." Maybe the huge over-runs at Health and Human Services tell us otherwise and Commissioner Hazen should do a little less slapping himself on the back and look at what voters are saying!
Well, it's clearly obvious somebody has not been performing and for two years in a row.
What's going to happen when the next department has a short fall?
Well, we already know that also don't we, the DA's office will be short two employees, Right?
Nao why should that office take the hit for incompetence in another deparment?
Who the hell's idea was this Performance Based Budgeting anyway?
Was it Derickson's?
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