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public budgeting
Public budgeting is a field of public administration and a discipline in the academic study thereof. Budgeting is characterized by its approaches, functions, formation, and type.
Authors Robert W. Smith and Thomas D. Lynch describe public budgeting through four perspectives. The politician sees the budget process as "a political event conducted in the political arena for political advantage".〔Smith, Robert W. and Thomas D. Lynch. (2004) ''Public Budgeting in America''. 5th Edition. Pearson; Upper Saddle River, New Jersey. 37.〕 The economist views budgeting as a matter of allocating resources in terms of opportunity cost where allocating resources to one consumer takes resources away from another consumer.〔Smith, Robert W. and Thomas D. Lynch. (2004) Public Budgeting in America. 5th Edition. Pearson;Upper Saddle River, New Jersey. 37.〕 The role of the economist, therefore, is to provide decision makers with the best possible information. The accountant perspective focuses on the accountability value in budgeting which analyzes the amount budgeted to the actual expenditures thereby describing the "wisdom of the original policy".〔Smith, Robert W. and Thomas D. Lynch. (2004) Public Budgeting in America. 5th Edition. Pearson;Upper Saddle River, New Jersey. 37.〕 Smith and Lynch's public manager's perspective on a budget is a policy tool to describe the implementation of public policy. Further, they develop an operational definition:
A "budget" is a ''plan'' for the accomplishment of ''programs'' related to ''objectives'' and ''goals'' within a definite ''time'' period, including an estimate of ''resources required'', together with an estimate of ''resources available'', usually compared with one or more ''past periods'' and ''showing future requirements''.〔Smith, Robert W. and Thomas D. Lynch. (2004) Public Budgeting in America. 5th Edition. Pearson;Upper Saddle River, New Jersery. 37.〕
==Leading definitions==
* Practical: "A plan for financing an enterprise or government during a definite period, which is prepared and submitted by a responsible executive to a representative body (or other duly constituted agent) whose approval and authorization are necessary before the plan may be executed." ~Frederick A. Cleveland 〔Cleveland, Frederick A.(1915)"Evolution of the Budget Idea in the United States". ''The Annals of the American Academy of Political and Social Science''. 15-35.〕
* Theoretical: The leading question: "On what basis shall it be decided to allocate ''x'' dollars to activity A instead of activity B?" ~V. O. Key Jr.〔Key Jr., V. O.(1940)''American Political Science Review'' 34. 1137-40.〕
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