Planning and Budgeting
This topic examines practices in planning and allocating public funds. It looks at how finance ministries allocate funds to line ministries and agencies, and how line ministries and agencies internally allocate the funds received. Planning and budgeting practices are explored within the modern context that demands greater fiscal prudence, accountability, and in some cases, austerity.
Topic Learning Outcome: Students will understand and be able to describe common practices and processes through which funds are allocated to different priorities. Students will be able to interpret and analyze budget documents.
Core Concepts associated with this Topic: Appropriation; Bottom-Up Budget; Budget Cycle; Budgetary Transaction; Direct Program Spending; Financial Management; Line-Item; Major Statutory Spending; Non-Budgetary Spending; Operating Fund; Output/Outcome Budgeting; Solvency; Top-Down Budget.
Carleton University: PADM-5416 Budget Management for the Public Sector
Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Chapters 5 and 6.
Allen Schick. 2007. "Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools" in OECD Journal on Budgeting, Volume 7, No. 2. http://www.oecd.org/gov/budgeting/42188101.pdf
Sample Assessment Questions:
1.) What are line ministries and agencies? Describe the relationship between the finance ministry and these entities in Canada.
2.) What is non-budgetary spending? What types of expenditures are sometimes classified as non-budgetary spending.
3.) What is top-down budgeting? How does it differ from bottom-up budgeting?
4.) What is zero-based budgeting?
Page created by Sean Goertzen and Ben Eisen on 20 May 2015.