Budget Implementation with Microcomputers

Grafton, Carl; Permaloff, Anne

doi:10.2307/3380003

Cited by 5 publications

(3 citation statements)

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“…In general, while computers themselves cannot determine which trends are worth analyzing and predicting (see Page, 1982), NickeU (1983) suggests that technology may open the door to advances in forecasting. Recent evidence supports Nickell's belief, not only for state governments (Grafton and Permaloff, 1985;Ostrowski, Gardner and Motawi, 1986;Botner, 1987), but for local governments as well (Darocoa and Darocoa, 1986;Mallory, 1986). With assistance from a computer, relatively little time may be needed to generate the forecast (such as the revenueexpenditure forecasting package marketed by the International City Management Association -RevEx) and the results are less likely to be plagued with arithmetic error.…”

Section: The Forecasting Process As a Predictior Of Forecastingmentioning

confidence: 69%

Budgetary constraints and municipal revenue forecasting

Forrester¹

1991

Policy Sci

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Revenue forecasts yield estimates, reliable or not, that budgetary actors may depend on to determine how best to allocate resources. Bretschneider et. al., argued recently in Policy Sciences (1988; see also Bretschneider and Schroeder, 1985;Bahl and Schroeder, 1984;Schroeder, 1982), that forecasts can 'influence budgetary choices.' The objective of this study is to determine which factors can predict the influence of forecasting on budgetary decisions. Is the responsiveness affected by the process used to generate the forecast, by the complexity of the forecasting techniques (regardless of the real accuracy of their results), or by the budgetary process? In an analysis of fifteen U.S. counties, MacManus and Grothe (1989) argue that the forecast process, forecast method, computer technology and experience with forecasting contribute to improved forecasts. In this study we will test the impact of these factors and the budgetary process not on any one policy objective, such as cutback management (MacManus and Grothe, 1989), but on budgetary decisionmaking in general.Budgetary decisions are often influenced by many factors, including politics, the economy and technology, but the impact of each influence is often unknown until after the fact. Of the above factors, approaches to budget reform have been guided by the notion that technology, or at least more advanced technology, is good for budgeting. While the validity of this hypothesis has been debated since the onset of performance budgeting, which strongly emphasizes the use of technical performance measures (Schick, 1971: Chapter 3; and more recently, Cope, 1987;Grizzle, 1987;and Klay, 1987), GFOA, ICMA and others continue to offer budget technology to governments, including computerized accounting systems, investment management over the wire, and means to study the historical financial condition and estimate future revenues. Whether these 'advances' are better than the old ways is not for certain, but to the degree they are perceived by key budgetary actors as being better, then there is a good chance that their results will be incorporated into the budgeting algorithm. 334

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Section: The Forecasting Process As a Predictior Of Forecastingmentioning

confidence: 69%

Budgetary constraints and municipal revenue forecasting

Forrester¹

1991

Policy Sci

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“…At the budget implementation stage, the administrator needs timely and accurate expenditure and revenue data to insure productive use of the monies allocated to his or her organization or organizational subunit. In addition, records created as part of budget implementation should be thought of as the basis for future budget formulation work (Grafton and Permaloff, 1985).…”

Section: Budget Execution or Implementationmentioning

confidence: 99%

An Investigation into the Application of the Integrated Public Financial Management Reform Projects in Liberia at the Ministry of Finance and Development Planning

Dolo¹

2021

NIJEFR

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The study sought to investigate of the application of the integrated public financial management reform projects in Liberia at the ministry of finance and development planning 2014 – 2016. Generally, the objective of implementing Integrated Financial Management Information System (IFMIS) is to increase the effectiveness and efficiency of state financial management and facilitate the adoption of modern public expenditure practices in keeping with international standards and benchmarks. The study adopted a descriptive research in this study with a targeted population of 98. The primary data was collected using questionnaire that relates to specific objectives of the study. Secondary data involved past reports such as annual budget data, progress reports and internal audits reports since the system implementation started and had key information that will be helpful to the research study. The study used both quantitative and qualitative method of data analysis. Collected data was first coded and then quantitatively analyzed according to statistical information derived from the research questions. Secondary data were derived from desk review of annual information on IFMIS for all variables for a period of three years (2013-2015). The study found that organizational accountability systems, cash management and budgeting systems, internal control systems and financial reporting systems positively and significantly influenced the financial management in the public sector. The study recommends that managers can use this information to plan and formulate budgets; examine results against budgets and plans; manage cash balances; track the status of debts and receivables; monitor the use of fixed assets and monitor the performance of specific departments or units.

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“…Many observers and participants associate increased computing power with greater use of analysis (Grafton and Permaloff 1985;Ubokudom 1993;Kravchuk 1993). For example, Allen Schick wrote that PPB "vastly increases and complicates budget making and multiplies the amount of evidence necessary for budget choice.…”

Section: Computer System Characteris Ticsmentioning

confidence: 99%

The Use of Analysis by Governors‘ Budget Offices

Grafton

Permaloff

1996

Southeastern Political Review

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Using the budgets of 47 states, the budget preparation instructions from governors'budget offices to agencies of 45 states, and telephone interviews of governors'budget ofice personnel of a random sample of 20 states, this article explores the degree to which analysis is used in the formulation of state governors' budgets. Applying even relaxed definitions of analysis, the authorsfind that the application of analytical tools has not been as widespread as some descriptions suggest. And, while microcomputers are being used, their analytical capabilities are largely ignored. Even in the minority of states where ambitious attempts at rational-comprehensive budgeting are being made, budgetary rigidities leave little room for analysis. Governors' politically-determined programs, not the results of analysis, dominate what little maneuvering room is left.

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Budget Implementation with Microcomputers

Cited by 5 publications

References 0 publications

Budgetary constraints and municipal revenue forecasting

Budgetary constraints and municipal revenue forecasting

An Investigation into the Application of the Integrated Public Financial Management Reform Projects in Liberia at the Ministry of Finance and Development Planning

The Use of Analysis by Governors‘ Budget Offices

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