I examine three cases where local governments, encouraged by the fiscal austerity of the Great Recession, changed how they identified and selected capital projects. The central question is whether these changes institutionalized a more “strategic" outlook in the capital improvement planning...

World experience shows that public participation in the budget process and openness in the public sector are the necessary conditions for a proper economic strategy of the State. Financial openness contributes to the efficient collection and distribution of public resources. It expands the...

City governments are going bankrupt. Even the ones that aren’t are often stuck in financial chaos. It is easy to blame pensions, poor leadership, or a bad economy. But the problems go much deeper. With decades of experience in local government, author Mark Moses showcases the inside world of...

Introduction: thinking outside the black box -- Outcome budgeting 101 -- Outcomes vs. the org chart -- Budget proposals that sing -- Making the magic happen -- Shifting the debate -- Widening the circle -- The new status quo? -- Outcomestat -- Pressing ahead -- The bottom line -- Are you ready?...

A budget can be defined as a plan, which is utilised to organise bureau’s strategies and control activities. Budgeting at municipalities differs in many ways from budgeting at central level. Theoretically, budgeting seems more easer at municipalities to protect interests of citizenry if...