The Congressional Budget and Impoundment Control Act of 1974 made the production of an annual comprehensive budgetary framework the central focus of the federal budget process. Before 1974, the budget process had allowed legislation from each of the revenue committees and each of the appropriations subcommittees to come to the floor separately. Congress judged the merits of individual programs without considering the overall budget. The 1974 budget act changed the organizational ethos of the budget process from incremental change to comprehensive review and from fragmented, ad hoc decision making to coordinated decision making. It helped sort members into ideologically homogenous groups by transforming many battles over separate policy priorities into one grand battle over the biggest question in American politics: What is the role of government? The 1974 shift to comprehensive budgeting, along with subsequent additional controls on budget practices, has magnified and accelerated the effects of the many polarizing forces that have characterized the last 40 years of American politics. With this conclusion come unanswered questions regarding the merits of a distinct two-party system, as well as the potential need for comprehensive budgeting despite its political challenges.

The Congressional Budget and Impoundment Control Act of 1974 made the production of an annual comprehensive budgetary framework the central focus of the federal budget process. Before 1974, the budget process had allowed legislation from each of the revenue committees and each of the appropriations subcommittees to come to the floor separately. Congress judged the merits of individual programs without considering the overall budget. The 1974 budget act changed the organizational ethos of the budget process from incremental change to comprehensive review and from fragmented, ad hoc decision making to coordinated decision making. It helped sort members into ideologically homogenous groups by transforming many battles over separate policy priorities into one grand battle over the biggest question in American politics: What is the role of government? The 1974 shift to comprehensive budgeting, along with subsequent additional controls on budget practices, has magnified and accelerated the effects of the many polarizing forces that have characterized the last 40 years of American politics. With this conclusion come unanswered questions regarding the merits of a distinct two-party system, as well as the potential need for comprehensive budgeting despite its political challenges.

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Thesis (MPA)--University of Stellenbosch, 2007. / ENGLISH ABSTRACT: The South African system of local government has been significantly altered since the democratic local government elections held in November 1995 and July 1996. Soon after taking office in the newly established democratic local authorities, councillors came face to face with the reality of community demands, needs and expectations on the one hand and the limited resources to fulfil these needs on the other hand. Within this challenging context, councillors and officials had to ensure sustainable service delivery and the promotion of good local governance in general. In the South African context, the delivery of sustainable municipal services and good local governance within the constraints of limited financial resources is even more challenging given the constitutional and legal requirement that communities must participate in municipal affairs – including planning and budgeting processes. The research for this study was carried out using a literature review, individual interviews with senior City of Cape Town officials and the personal experience of the researcher. This study examines public participation in the budget process of the City of Cape Town during the period 2004–2006. The Western Cape did not previously have a ward participatory (committee) system like that used in the rest of the country. In contrast, the City of Cape Town set up a metro participation forum called subcouncils with area co-ordinators and ward forums. At the time of the study, the main vehicle for public participation in the city had been the Mayoral Listening Campaign that was embarked upon in 2003. The key focus of this campaign was to invite comments from residents and other stakeholders on governance and development issues facing the city. Comments were submitted via fax, e-mail, workshops and telephone. This study concludes with a number of recommendations on capacity building, the development of ward committees, improving communication systems as well as the implementation of effective monitoring and evaluation mechanisms. These recommendations should be implemented to enhance public participation in the budget process of the City of Cape Town. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse stelsel van plaaslike regering het beduidend verander sedert die plaaslike demokratiese regeringsverkiesings in November 1995 en Julie 1996. Raadslede het kort ná die vestiging van die nuut gestigte plaaslike owerhede bewus geword van die gemeenskap se nood en die beperkte hulpbronne om daardie nood te verlig. In Suid-Afrika is die lewering van volhoubare munisipale dienste en goeie plaaslike regering binne die konteks van beperkte finansiële hulpbronne selfs meer uitdagend gegewe die grondwetlike en wetlike vereiste dat gemeenskappe aan munisipale bedrywighede moet deelneem; insluitend munisipale beplanning- en begrotingsprosesse. Hierdie studie kyk na openbare deelname aan die begrotingsproses van die Stad Kaapstad vanaf 2004 tot 2006. Die Wes-Kaap het nie voorheen ’n wykskomiteestelsel in plek gehad soos die res van die land nie. Die Stad Kaapstad het wel ’n Metro deelnameforum (sub-rade) met areakoördineerders en wyksforums gehad. In die studietydperk was die hoofmeganisme vir openbare deelname in die Stad Kaapstad die “Mayoral Listening Campaign” wat in 2003 begin het. Die hoofdoel van die veldtog was om terugvoering van die gemeenskap en rolspelers te kry aangaande die ontwikkeling van die Stad Kaapstad. Terugvoering is hoofsaaklik deur middel van e-pos, faks, telefoon en werksessies ontvang. Die studie sluit af met ’n aantal voorstelle vir kapasiteitsontwikkeling, die ontwikkeling van wykskomitees en die verbetering van kommunikasiestelsels sowel as die implementering van doeltreffende monitering- en evalueringmeganismes. Hierdie voorstelle behoort aangewend te word om openbare deelname in die Stad Kaapstad se begrotingsproses te verbeter.

Approved for public release; distribution is unlimited / This thesis identifies and explains the critical changes that have occurred in the complex system of interrelated rules which have governed the defense budget process in Poland since 1989. This research explains the legal and institutional evolution of the defense budget process in post-communist Poland, focusing on the role of legislative authority i.e., the Sejm and the Senat of the Republic of Poland within the defense budget process since the collapse of the Warsaw Pact. It also analyzes the distribution of power among the different actors in the budget cycle. This is followed by a thorough description of rules imposed by the Law on Restructuring, Technical Modernization and Financing of the Polish Armed Forces in the Years 2001-2006, and the Act of Equipping the Armed Forces of the Republic of Poland with Multi-Role Aircraft. These two documents were instrumental in shaping defense spending in Poland in the years 2001-2003 and will have a great impact on future decisions concerning defense budgets in the years to come. An overview of defense spending by European members of NATO is also provided to allow a comparison of Poland's willingness to commit resources to the common defense of other NATO members. / Captain, Polish Air Forces

This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary control of municipality Sedlec between years 2006 and 2009. Practical part also contains a commentary on course of the accounting reform in specific conditions of the municipality Sedlec.

Quando se trata do presidencialismo existente no Brasil, nas funcionalidades das partes envolvidas no processo orçamentário do governo federal até então independentes entre si, como bem explana a Teoria da Separação dos Poderes, são observáveis diversas falhas, em decorrência da discricionariedade atribuída ao Executivo na realização de despesas não obrigatórias e do interesse do Legislativo na política clientelista em poder executar emendas que beneficiem suas principais bases eleitorais. A hipótese é de que, diante da necessidade de aprovação de projetos para aumento de governabilidade determinado volume de emendas é executado e verbas despendidas, o que caracteriza a barganha entre os poderes Executivo e Legislativo, fenômeno dessa pesquisa. Sustentado pela teoria econômica da agência e da Formação de Coalizões, o objetivo aqui foi verificar a ocorrência desse fenômeno de barganha nos anos de 2000 a 2017 e, na existência desse, caracterizar os parlamentares que mais se beneficiaram dessa relação. Por meio de dados do governo federal, para se chegar a esse objetivo foram usadas técnicas econométricas de análise em dois estágios de dados em painéis não balanceados, que caracterizaram inicialmente as emendas parlamentares e posteriormente seus autores correlacionados aos seus respectivos comportamentos em votações no Congresso Nacional, assim como os aportes na execução de suas emendas pelo poder Executivo. Os testes estatísticos aqui aplicados corroboraram para a validação da hipótese da existência da barganha entre Executivo e Legislativo, observado no âmbito desse trabalho pela maior liberação de recursos aos parlamentares que mais apoiaram propostas executivas, podendo caracterizar assim os mais beneficiados dessa relação / When it comes to the existing presidentialism in Brazil, in the functionalities of the parties involved in the budget process of the federal government hitherto independent of each other, as well as the Theory of the Separation of Powers explains, several failures, as a result of the discretion attributed to the Executive in the execution of non-compulsory expenses and the interest of the Legislature in the pork-barrel policy in being able to execute amendments that benefit its main electoral bases. The hypothesis is that, given the need for approval of projects to increase governability, a certain volume of amendments is executed and money spent, which characterizes the bargain between the Executive and Legislative branches, phenomenon of this research. Underpinned by the Economic Theory of Agency and Formation of Coalitions, the objective here was to verify the occurrence of this phenomenon of bargaining in the years 2000 to 2017 and, in its existence, to characterize the parliamentarians who have most benefited from this relationship. By means of federal government data, econometric analysis techniques were used in two stages of data in unbalanced panels, which initially characterized the parliamentary amendments and later their authors correlated to their respective behaviors in voting in the National Congress, as well as the contributions in the execution of its amendments by the Executive branch. The statistical tests applied here corroborated the validation of the hypothesis of the existence of the Executive and Legislative bargain, observed in the scope of this work by the greater liberation of resources to the parliamentarians who most supported executive proposals, thus being able to characterize the most benefited of this relationship

A budget is an action plan that is utilized by organisations, private or public, in order to attain their objectives. Budgets are used to ensure better financial performance for organizations. They are also used to identify financial problems and take appropriate corrective measures. Public secondary schools also prepare their budgets to plan for their income and expenditure. It is through developing their budgets that public secondary schools are able to achieve their visions and missions. The purpose of the study is to evaluate the extent to which the budgeting process is effectively implemented in public secondary schools in the Gauteng South Region. To achieve this objective a questionnaire was developed to elicit responses from the participants in the research. The questionnaire was a closed-ended one with two sections, A and B. Section A of the questionnaire was developed to gather biographical information about the units of analysis, whereas Section B dealt with key issues pertaining to the budgeting process. The reliability of the questionnaire was tested through Cronbach’s alpha coefficient. The feedback from the questionnaire was analysed by means of Exploratory Factor Analysis where five factors were extracted and their reliability also tested. The factor loading matrix was computed to identify appropriate items for each factor. The items were analysed using frequencies in respect of each factor. Correlations analysis for the factors was conducted to determine the relationship between them. The findings from the study indicate that: budget planning assists school managers in comparing income and expenditure; coordination of budgeting activities is a problem at schools; lack of communication stifles effective implementation of the budget; there is no effective training and development for those involved in the budgeting process; the financial targets are not set and communicated to key stakeholders; there is lack of budget control and monitoring measures of variances of the planned and actual budget is non-existent; educators are not offered the opportunity to participate in the budgeting process let alone have the authority to make decisions on budgetary issues for those who are involved. The value of this research lies in setting appropriate guidelines for effective implementation of the budgeting process. Effective implementation of the budgeting process will facilitate efficient delivery of quality education to learners. The importance of the study is that it offers various types of budgets that public secondary schools can use to remain financially viable and sustainable.

Bakgrund:    Ekonomistyrningen omfattar planering och uppföljning av ekonomiska mål och mått, samt påverkan på en verksamhet och dess personal genom beslut och handling. Styrmedel behövs för att fullgöra ekonomistyrningens funktioner och uppnå företagets uppsatta mål. Budget är ett av de vanligaste styrsystemen inom de formella styrmedlen. I dagsläget är debatten om budgetering intensiv och det råder oenigheter om budgeten i själva verket är ett bra verktyg eller ett onödig ont.   Syfte:     Syftet med denna studie är att undersöka vilken betydelse budgeten har som styrmedel i det valda fallföretaget. Vidare vill vi ta reda på om de driftsansvariga på Burger King upplever budgeten som ett stöd eller en belastning.   Metod:   En kvalitativ undersökningsmetodik och ett deduktivt angreppssätt har använts i  uppsatsen. Uppsatsens primärdata har samlats in via semistrukturerade   intervjuer  med det valda fallföretaget.     Resultat & Slutsats   Efter genomförd undersökning framkom det att syftet med budgeten skiljer sig  åt i de tre fallföretagen. I de större företagen utgjorde ansvarsstyrning det  främsta syftet med budgeten medan budget som planeringsverktyg ansågs vara  viktigare i den mindre organsationen. Samtliga respondenter upplever budgeten mer som ett stöd än en belastning och är överens om att det nästintill hade varit omöjligt att styra verksamheten lönsamt utan budgeten av den orsaken att  Burger King är en komplex organisation präglad av standardisering och små vinstmarginaler. / Background: Financial reporting includes planning and monitoring of financial goals and metrics and  it has an impact on a business and its staff by decisions and actions. Management control measures are required to fulfill the functions of financial reporting and to achieve company goals. Budget is one of the most common management control systems within the formal control means. Currently, the debate about budgeting is intense and there is a disagreement on whether the budget in reality is a useful tool or  an unnecessary evil. Purpose:   The purpose of this study is to investigate the impact that the budget has as a management control measure in the selected case company.  Furthermore we want to find out if the operation managers at Burger King experience the budget as a support or a burden.   Method:   A qualitative research methodology and a deductive approach were used in the essay. The primary data in the essay was collected through semi-structured interviews from the selected case company.       Result & Conclusion The completed research has shown that the purpose of the budget differ in the three  case companies. In the two larger companies the main purpose of the budget was  responsibility management while budget used as a planning tool was considered to be more important in the smaller company. All the respondents are experiencing budget  more as a support than a burden and agree that it would almost be impossible to manage the business profitably without the budget because Burger King is a complex organization characterized by standardization and low profit margins.

This diploma thesis concerned with the budget of the Czech Republic, which has been deficient since 1996. The aim of this thesis is to detect weak spots of budget process and confirm the hypothesis that budget deficits have the institutional nature. The theoretical part examines in detail the concepts of the state budget and the budget deficit, explains the causes of the budget deficit and explores the possibilities of its elimination. The thesis also conducts a survey about the process of the budget propose, approval and performance with the highlighting of process weaknesses and possibilities of its solution. The main contribution of this thesis is a detailed analysis of selected state budgets. This analysis reveals the common features of selected budgets and tries to describe the major changes of them. At the end of the thesis a concept of fiscal council and the possibilities of its establishment in Czech Republic is introduced.