budget methods and practices

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1、CHAPTER4BudgetMethodsandPracticesManytasksinthebudgetcyclecanbelearnedonlybydealingnose-to-noseagainst,andelbow-to-elbowwith,otherparticipants.However,understandingsomemeth-odsandperspectivesbeforethatfirstcrunchisimportant.Thischapterintroducessomemethodsandactivitiesineachphaseofthebudgetcyc

2、le.Inparticular,itdealswith(1)preparationofagencybudgetrequests,(2)reviewofagencyrequests,(3)constructionofthefinalexecutivebudget,(4)managingbudgetexecution,and(5)audit.Thefirstweaponinthearsenalofthoseresponsibleforthepreparationandanalysisofbudgetsisthecalculationofannualgrowthrates.Theyare

3、usefulfordevelopmentofbudgetproposals,theanalysisofwhathasbeenproposed,andfortheexaminationofwhatactualspendinghasoccurred.Thisisabasistoolforfiscalanalysisandfordevelopmentofbudgetcostestimates.GrowthRatesandSimpleForecastsBudgetsarepreparedforfutureyearsandthatmeansthatsomebodyisgoingtohavet

4、obeforecastingwhatthefuturewillbringintermsoftheoperatingconditionsforgovernment.Theforecastisnotofspendingforthosefutureyearsbutratheroftheconditionsinwhichthegovernmentprovidingserviceswilloperateinthefuture.Whatwillthedemandsforgovernmentservicesbeinthatbudgetyear?Whatwillpricesforthethings

5、thatgovernmentsneedtobuytoproducethoseservicesbeinthebudgetyear?Whatrevenuewillthegovernmentcollectinthebudgetyear?Oneofthemostfundamentaltasksthatthosewhoprepareandanalyzebudgetshaveisthatofpreparingforecasts.Inmuchofthiswork,themethodsusedinactualpracticearerelativelysimple.Simplicityinthese

6、forecastsisappropriatebecauseseldomwilltherebetime,resources,ordatatodomuchelse.Inaddition,simplicityisavirtueforprocesstransparency.Fortunately,theaccuracyofsimpletechniquescanbequitegood.170Chapter4:BudgetMethodsandPractices171Annualgrowthratescanbeextremelyusefulintheanalysisofbudgetsandfis

7、-calresultsaswellasinprovidingausefulgroundingforthepreparationofbudgetforecasts.Hereisanexampleoftheirapplicabilityandthetechnique.Atwhatannualratehasthepopulation—thoseexpectingtoreceivegovernmentservices—grownovertheyears?Supposethes