Importance of Budgeting in Public Affairs

在私人组织中，股东通常在预算分配方面有发言权. 以股东和高层管理人员认为有利于组织的方式进行支出. Budgeting in public administration works differently.

In the public sector, an entity’s top priority is the people it serves, and budget allocation should represent their needs. For instance, 运输部（DOT）是负责确保道路的政府实体, bridges and highways are safe and efficient.

正确管理公共行政预算对于确保公共实体的良好运行至关重要.

Determining a Budget

There are a number of ways to approach public budgeting:

• Line Item Budgeting: This is one of the oldest, most common forms of building a budget. 分项预算顾名思义就是基于组织逐项需求的逐行预算. 例如，一所学校可能需要一些物品，如电脑、新课桌、书籍等. These items and their costs appear in the budget as line items.
• Performance Budgeting具体项目的绩效分析决定了这种类型的预算. For example, one program may work really well within the community, but another program is not very popular. 更成功的项目可能会获得更多的预算, or the failing program might receive more funds for revitalization.
• Site-Based Budgeting这种预算方式强调公共部门中的特定实体, like a single school. 这种方法有其优点，因为它赋予个体实体更多的权力，而不是依赖远程委员会来确定它们的需求. 这种预算背后的理由是，与外部委员会或团体相比，个体实体对其预算需求有更直接的了解.

Allocating a Budget

非营利组织的董事会成员或政府实体的立法官员在分配预算之前必须审查和批准拟议的预算.

Since budgeting in public administration uses public funds, 审批程序的存在是为了确保开支符合社会的需要和愿望. After approval, the appropriate public entities receive the funds, usually over a period of time, to complete projects and purchase necessary equipment.

Who Is Responsible for the Budget?

The type of public entity involved determines the responsible party. Depending on the size of a nonprofit, its financial manager or CEO could be responsible for the budget. The board is responsible for approving the budget, 但财务经理负责确保资金按预算支付. In a government setting, 首席财务官或首席财务官办公室监督预算资金的正确使用.

制定和分配预算需要做大量的计划和准备工作. 这就是为什么拥有适当的技能和知识来有效地执行公共领域的预算是很重要的.

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Source:

ICMA: The Local Government Annual Budget Process

国家教育统计中心：地方和州立学校系统的财务会计

DC.gov: Office of the Chief Financial Officer

International Monetary Fund: Budget Preparation

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