Revolving fund budgeting: eliminating the spend it or lose it mentality

If program managers knew that unexpended funds could be rolled from one year to the next without explanation, would they roll funds and save for future expenditures? Wouldn’t you? This article is a proposal to allow for just such a strategy. This proposal also redefines and simplifies the budget process, as well as changing the focus from individual lines to whole activities.

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Year of publication:	1999
Authors:	Randall, Eva
Published in:	The Bottom Line. - MCB UP Ltd, ISSN 2054-1724, ZDB-ID 2014372-2. - Vol. 12.1999, 4, p. 141-147
Publisher:	MCB UP Ltd
Subject:	Accounting policies \| Financial statements \| Libraries \| Budgeting \| Long‐range planning

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Type of publication:	Article
Type of publication (narrower categories):	case-report
Language:	English
Other identifiers:	10.1108/08880459910293509 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014686422