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Funding arrangements for human service programs are often complex, particularly when intergovernmental financing is involved. There are two financial arrangements used by human services administrators to assure that money budgeted is spent as intended. Reallocation of unspent funds among jurisdictions and carryover to the following year of unspent balances are examined in this article based on examples drawn from two programs in Minnesota.

1. Introduction -- 2. People and Techniques in Budgeting -- 2.1. The effectiveness of budget control systems -- 2.2. The wood and the trees -- 2.3. Potential psychological gains in using quantitative methods -- 2.4. Quantitative methods in assessing the social aspects of a control system -- 2.5. Conclusion -- 3. Balanced Transfer Values in Scheduling, Costing and Recompensing -- 3.1. Extended introduction and summary -- 3.2. Linear programming and accountancy -- 3.3. Models of the values as well as the measures of flows -- 3.4. Linking objects: transferrers of value -- 3.5. Balancing procedures: evaluation of intracompany trade -- 3.6. Degrees of freedom and channels of valuation -- 3.7. Ancillary interrelations in costing and recompensing -- 3.8. Recapitulation -- 4. Ratio Network Models and their Application in Budgeting -- 4.1. Ratio network models -- 4.2. Budgeting with the help of the ratio network method -- 5. The Development of a Budgeting Model -- 5.1. Introduction -- 5.2. The preliminary phase -- 5.3. The conceptual side -- 5.4. The general model -- 5.5. The first phase -- 5.6. The second phase -- 5.7. Conclusions with respect to the implementation -- Appendix 5.1. Mathematical description of the generalized model -- 6. Cost Accounting, Planning and Budgeting -- 6.1. Cost functions and product costing -- 6.2. The relations between production centres -- 6.3. Alternative production methods of economically homogeneous products -- 6.4. Planning, linear programming and unit costs -- 6.5. Planning, budgeting and costs -- 6.6. Example -- 7. Stochastic Budgeting -- 7.1. Introduction -- 7.2. Probability distributions -- 7.3. Some specific distributions -- 7.4. Relations between the variables -- 7.5. Computer program -- 7.6. Interval boundaries and policy -- 7.7. Concluding remarks -- Appendix 7.1. Flow-chart of computer program -- Appendix 7.2. Interval exploitation budget -- Appendix 7.3. A definition of subjective probability -- 8. Variance Analysis, Flexible Budgeting and Responsibility Accounting -- 8.1. Classical variance analysis -- 8.2. The flexible-budgeting approach to variance analysis -- 8.3. Multi-stage, multidimensional variance analysis -- Appendix 8.1. Two-stage, two-dimensional variance analysis with flexible budgeting -- Appendix 8.2. Algebra and numerical example of two-stage, three-dimensional variance analysis with flexible budgeting -- 9. Where Short-Term Budget Meets Long-Term Plan -- 9.1. Next year's budget in conflict with first year of long-term plan -- 9.2. Using budget pattern for disaggregation of long-term plan -- 9.3. The multiproportional RAS algorithm -- 9.4. Taking account of prior information.

Cover -- Acknowledgments -- Table of Contents -- Preface -- 1. Americaâ#x80;#x99;s Vulnerability: A Reality Check -- 2. The Sustainability Budget Model -- 3. Comparing Critical Selected Indicators -- 4. Infrastructure and Sustainability Budgeting -- 5. The Training Imperative and Sustainability -- 6. Manufacturing and the Sustainability Imperative -- 7. Sustainability Budgeting and Multinational Companies -- 8. Sustainability Budgeting and Debt Creation -- Summary and Concluding Observations -- Chapter Notes -- Bibliography

Cover -- Half Title -- Title Page -- Copyright Page -- Contents -- Editor's Preface -- Introduction -- Part 1: Making Budgets -- 1. A Budget for All Seasons?: Why the Traditional Budget Lasts -- 2. The Political Economy of Efficiency: Cost Benefit Analysis, Systems Analysis, and Program Budgeting -- 3. Rescuing Policy Analysis -- 4. Toward a Radical Incrementalism -- 5. The Annual Expenditure Increment -- 6. Budgetary Reform in an Age of Big Government -- 7. Equality, Spending Limits, and the Growth of Government -- Part 2: The Culture of Budgeting -- 8. Toward a Comparative Theory of Budgetary Processes -- 9. Planning and Budgeting in Poor Countries -- 10. The Movement toward Spending Limits in American and Canadian Budgeting -- 11. The Transformation of Budgetary Norms -- 12. A Cultural Theory of Expenditure Growth and (Un)balanced Budgets -- 13. The Budget as New Social Contract -- 14. On the Balance of Budgetary Cultures -- Part 3: Budgeting and Governing -- 15. Securing Budgetary Convergence Within the European Community -- 16. If You Can't Budget, How Can You Govern? -- Postscript -- Index

Cover -- Half Title -- Title -- Copyright -- Contents -- Tables and Illustrations -- Introduction -- PART I ORIGINS AND DEVELOPMENT -- A Theory, Conceptualization, and Critique -- 1 Toward a theory of budgeting -- 2 The science of "muddling through -- 3 Political implications of budgetary reform -- 4 The road to PPB: The stages of budget reform -- 5 A budget for all seasons? Why the traditional budget lasts -- 6 Does budget format really govern the actions of budgetmakers? -- B Recent Budget Practices Revealed -- 7 Budgeting for results: Recent developments in five industrialized countries -- 8 Entrepreneurial budgeting: An emerging reform? -- 9 Mission-driven, results-oriented budgeting: Fiscal administration and the new public management -- C Evaluation of Budgeting for Performance -- 10 Budgeting and productivity in state government: Not integrated but friendly -- 11 Linking performance to funding decisions: What is the budgeter's role? -- 12 Management through budgetary incentives -- PART II PERFORMANCE-BASED BUDGETING -- A Strategy -- 13 Strategic planning in state and local government -- 14 Strategy, values, and productivity -- 15 Strategy for public and third-sector organizations -- 16 Strategic management in the public sector: Concepts, models, and processes -- B Performance Management -- 17 Applying professional disclosure standards to productivity financial analyses -- 18 Designing appropriate control mechanisms for managing performance in the federal sector -- 19 Integrating evaluation and budgeting -- 20 Performance measures for budget justifications: Developing a selection strategy -- 21 Analyzing the contracting-out of government services: Relevant cost-benefit considerations -- 22 Bureaucracy, organizational redundancy, and the privatization of public services

"5/72/1M" ; This is the first publication in a new series designed to aid elected and appointed officials in local government in Missouri. The series will focus on the administrative responsibilities of local officials associated with counties, cities, towns or villages, and special districts. This first guide gives an overview of the budgetary process for all types of local governments including the constitutional and statutory requirements and the reasons for budgeting. It also points out some weaknesses in existing law and makes suggestions for improving financial reporting, as well as improving the decision-making process of budgeting. The Administrative Guide Series is the third category of publications developed by the Governmental Affairs Program, and will have new titles added over the next several years in the areas of: ( 1) governmental accounting and fiscal administration, and (2) local government administration. In addition, the Missouri Local Government Hand k Series was developed several years ago to aid local officials and now includes five publications.--Foreword ; Includes bibliographical references.

ABSTRACT This essay begins with a history of the relationship between budgeting and democracy, from the dawn of the modern state and liberalism to today. The various budgetary ideologies - from the balanced budget dogma to the welfare state's redistributive budget - are examined. Current budgetary practices are reviewed below, in the context of the general trend towards decentralization, with increased autonomy and resources from local governments. The discussion finally culminates in the participation of organized sectors of civil society in budget preparation and execution, examining alternatives to the predominance of corporate and group interests over the general interest.

The state of capital budgeting theory is going through its growing pains. While traditional literature on capital budgeting is grounded in rational decision‐making, Nunn (1990) has suggested that such an approach is too limited to be of significant value. New theories, he argues, need to reflect differences in capital demand and differences in approaches to local policy, thereby reflecting both the economically‐rational and other components of capital budgeting. In this study, we examine the rigor of the traditional rational approach and the typology put forth by Nunn. Based on a broad cross‐sectional analysis of municipal finance directors, we find that capital budgeting is more complex than usually presented. Yet contrary to the argument by Nunn, we also find that the process is restricted more to internal participants, with limited and targeted participation by the public and other external actors.