PA 503NFP: Public Budgeting and Finance Douglas Morgan
Lewis and Clark College
PA 503NFP: Public Budgeting and Finance Douglas Morgan
Lewis and Clark College
HANDBOOK ON PUBLIC BUDGETING Douglas MorganWith the Assistance of Kent Robinsonand Support of Drew Barden and Dennis StrachotaHatfield School of GovernmentExecutive Leadership InstituteCollege of Urban and Public AffairsPortland State UniversityPrepared for the Oregon State Fiscal Association
198
State of Oregon Edition, 2002
TABLE OF CONTENTS
Acknowledgements 1
Introduction: Public Budgeting & Democratic
Governance 3
Section I – Foundational Building Blocks of Public
Budgeting
Chapter 1 The Multiple Purposes of Public Budgeting 14
Chapter 2 The Budgeting Cycle: Behavioral Consequences 28
Chapter 3 Budget Actors: Conflicting Perspectives 45
Section II – Budget Formats: Structuring the Budget Debate
Introduction 71
Chapter 4 Line Item Budgeting (Object Code) 73
Chapter 5 Program Budgeting (PPBS) 83
Chapter 6 Performance Budgeting 98
Chapter 7 Zero-Based Budgeting (ZBB) 117
Conclusions
· Use of Formats by State of Oregon 147
· Formats and Democratic Governance 159 Section III – Revenues: The Well-Spring of Budgeting
Chapter 8 Revenues: Establishing the Budget Parameters 169
Chapter 9 Revenue Forecasting 200
Section IV – Budget Implementation & Control
Chapter 10 Budget Execution & Financial Control 220 Summary and Conclusions 235
Glossary 238
8
acknowledgmentsThis Handbook is the result of the generous contributions of several individuals who have assumed major responsibility for authoring draft material for several key chapters. Kent Robinson prepared the initial drafts of Chapters 1-3, 8 and the use of budget formats by the State of Oregon summarized in the conclusions to Part III. Drew Barden prepared the material on revenue estimation that serves as the basis for chapter 9. Dennis Strachota drafted chapter 10. Douglas Morgan wrote the material for the remaining sections of this Handbook and assumed lead editorial responsibility for organizing and synthesizing the material into an integrated whole. This cooperative effort was generously assisted by the following individuals whose contributions have greatly improved the accuracy and quality of information provided in this Handbook on Public Budgeting. Of course, the officially listed authors take full responsibility for all errors of commission and/or omission.Drew Barden, City Economist, City of Portland, Bureau of Finance and Management, who generously allowed us to incorporate his excellent work on revenue forecasting in chapter 9.Becky Best, former Ex.
198HANDBOOK ON PUBLIC BUDGETING (Douglas MorganWith the Assist.docxhyacinthshackley2629
198HANDBOOK ON PUBLIC BUDGETING (Douglas Morgan
With the Assistance of Kent Robinson
and Support of Drew Barden and Dennis StrachotaHatfield School of Government
Executive Leadership Institute
College of Urban and Public Affairs
Portland State UniversityPrepared for the Oregon State Fiscal Association
State of Oregon Edition, 2002
TABLE OF CONTENTS
Acknowledgements
1Introduction: Public Budgeting & Democratic
Governance
3 Section I – Foundational Building Blocks of Public
Budgeting
Chapter 1
The Multiple Purposes of Public Budgeting
14
Chapter 2
The Budgeting Cycle: Behavioral Consequences
28
Chapter 3
Budget Actors: Conflicting Perspectives
45
Section II – Budget Formats: Structuring the Budget Debate
Introduction
71
Chapter 4
Line Item Budgeting (Object Code)
73
Chapter 5
Program Budgeting (PPBS)
83
Chapter 6
Performance Budgeting
98
Chapter 7
Zero-Based Budgeting (ZBB)
117
Conclusions
· Use of Formats by State of Oregon
147
· Formats and Democratic Governance
159
Section III – Revenues: The Well-Spring of Budgeting
Chapter 8 Revenues: Establishing the Budget Parameters 169
Chapter 9
Revenue Forecasting
200
Section IV – Budget Implementation & Control
Chapter 10 Budget Execution & Financial Control
220
Summary and Conclusions
235
Glossary
238
acknowledgments
This Handbook is the result of the generous contributions of several individuals who have assumed major responsibility for authoring draft material for several key chapters. Kent Robinson prepared the initial drafts of Chapters 1-3, 8 and the use of budget formats by the State of Oregon summarized in the conclusions to Part III. Drew Barden prepared the material on revenue estimation that serves as the basis for chapter 9. Dennis Strachota drafted chapter 10. Douglas Morgan wrote the material for the remaining sections of this Handbook and assumed lead editorial responsibility for organizing and synthesizing the material into an integrated whole. This cooperative effort was generously assisted by the following individuals whose contributions have greatly improved the accuracy and quality of information provided in this Handbook on Public Budgeting. Of course, the officially listed authors take full responsibility for all errors of commission and/or omission.
Drew Barden, City Economist, City of Portland, Bureau of Finance and Management, who generously allowed us to incorporate his excellent work on revenue forecasting in chapter 9.
Becky Best, former Executive Director of the Oregon State Fiscal Officers Association, who took the initiative to transform the original visi.
Running Head BUDGET AND PUBLIC FINANCEBUDGET AND PUBLIC F.docxhealdkathaleen
Running Head: BUDGET AND PUBLIC FINANCE
BUDGET AND PUBLIC FINANCE
Colorado Technical University
Budget and Public Finance
Nana Lawson
Individual project unit 4
July 31st 2019
BUDGET AND PUBLIC FINANCE.
Finance and budgeting are essential to public administration since it involves spending and transparently allocating public dollars. Managing funds mostly involves budgeting and understanding public reaction (Simon, H. A., Smithburg, D. W., & Thompson, 2017). Financial resource availability shapes many of the outcomes that matter to public administration including the effectiveness of public service, undertaking management reforms, performance implications and decisions to pursue. In 1988, the chamber of deputies changed the procedures regulating the budget session to control the formation of public needs.
The current financial crisis of our world today has forced organizations to cut budgets, reset priorities, restructure services and assume new financial responsibilities. This reminds us of the centrality of financial resources management to the public service. Budgets help in laying a foundation for the achievement of goals. When we focus on public finance, political, economic, legal and administrative aspects of public finance are examined.
Budgeting is not an easy process as it may seem and it involves many things. Many issues are involved when it comes to budgeting and public finance. Each budgetary decision made impacts various parts of a community that mainly depend on the government. For instance, looking at the day today ever-rising population, limited resources are a major factor when budgeting due to the large percentage of people existing in a world that has limited resources not enough to sustain them all.
Communication has also become an issue when we consider budgets. Just as many people say, communication is the key to success. For continuity to take place, communication must be considered. When we look at our world most communication mostly takes place through online services which mostly involves lies and corrupt activities. This hinders the budget and public finance process since almost everything relies on new technology.
Change of culture has also become a hindrance when we look at the differences between then old and new centuries since this century involves a lot of things. Infrastructure comes in since dealing with infrastructure and finding the way to invest in it with revenues that are not growing at the same rate as costs are hard.
Vision is also an issue since the government lacks an up straight vision on where the community is going. The government and its staff majorly base on obtaining power, being the best which makes it hard to budget (GrReed, B. J., &Raudla, 2010). This is because, when we focus on a vision, it becomes easier for budgeting since we can know what needs ...
CHAPTER 4The HR Role in Policy, Budget, Performance Management, and .docxchristinemaritza
CHAPTER 4The HR Role in Policy, Budget, Performance Management, and Program Evaluation
The conceptual model in Chapter 3 explains how an organization can remain relevant by responding appropriately to environmental change and uncertainty in ways that reflect strategic thinking about human resources. However, here, as elsewhere, analytical integration comes at the price of operational clarity. Chapter 4 links this conceptual model to the real world by describing the sequential processes by which ideas become programs. These are policy making, budgeting, performance management, and program evaluation.
Issues become part of a public agenda through the policy process. This process is chaotic and unpredictable, for it involves the serendipitous convergence or “coupling” of agendas, alternative solutions, and politics, all leading to government action.1 During this process, problems become public policy issues; these issues are framed by competing political agendas; legislatures authorize and chief executives approve policy solutions as law and fund them through a budgeting process. These policy and budget processes are the headwaters of public personnel management because they all lead eventually to paying people to do things.
Human resource planning (HRP) is that aspect of public HRM that mediates between the political environment and managerial implementation of public programs through core HRM activities such as workforce planning, job analysis, job classification, job evaluation, and compensation. In brief, HRP matches agency managers’ “wish lists” with political realities generated by projected revenues and political philosophies and goals within a much broader context of factors like the supply and demand for labor. For the line manager, the process begins with a request from the budget office: “What kind and how many positions do you need in order to meet program objectives?” In many cases, this request is preceded by some kind of strategic planning process that helps establish priorities and goals. It ends with legislative authorization of programs and appropriation of funds required to implement them.
Program implementation leads to performance management and program evaluation. Many interests—political, administrative, and clients are but a few—influence how an agency’s performance is measured, and how those measurements affect program evaluation. While decisions about a program’s continued funding are based on both political and administrative criteria, data-driven decisions are only possible if the agency has a management information system that can provide valid and timely information about program performance. Because pay and benefits typically comprise about 70 percent of an agency’s budget, an HR manager who can provide valued information about the costs and benefits of alternative methods of public service delivery can be a valued member of the leadership team responsible for making these decisions.
By the end of this chapter, y ...
Balancing the Four Es; or Can We Achieve Equity for Socia.docxjoney4
Balancing the Four Es; or Can We Achieve Equity for Social Equity in Public
Administration?
Author(s): Kristen Norman-Major
Source: Journal of Public Affairs Education, Vol. 17, No. 2 (Spring 2011), pp. 233-252
Published by: Taylor & Francis, Ltd.
Stable URL: https://www.jstor.org/stable/23036113
Accessed: 25-05-2020 01:51 UTC
REFERENCES
Linked references are available on JSTOR for this article:
https://www.jstor.org/stable/23036113?seq=1&cid=pdf-reference#references_tab_contents
You may need to log in to JSTOR to access the linked references.
JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide
range of content in a trusted digital archive. We use information technology and tools to increase productivity and
facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]
Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at
https://about.jstor.org/terms
Taylor & Francis, Ltd. is collaborating with JSTOR to digitize, preserve and extend access to
Journal of Public Affairs Education
This content downloaded from 139.182.75.138 on Mon, 25 May 2020 01:51:03 UTC
All use subject to https://about.jstor.org/terms
Balancing the Four Es;
or Can We Achieve Equity for
Social Equity in Public Administration?
Abstract
Although social equity was brought to the table in the New Public Administration
of the 1960s and named the fourth pillar of public administration by the National
Academy of Public Administration near the turn of this century, it still struggles
to find its place as an equal among the traditional public administration values
of economy efficiency, and effectiveness. The question to be addressed here is,
"How do we elevate social equity to equal playing status with the other pillars of
public administration?" In addressing this question, three key areas are examined:
definitions, measures, and curriculum. By examining how we currently define,
measure, and teach about the values of public administration, including social
equity, this paper provides ideas for "imagining and improving the future" so
that social equity becomes an equal among its peers and becomes a standard
of practice as opposed to a stand of courage among public administrators and
policy makers.
In 1968, a group of young public administration scholars gathered in
Minnowbrook, New York, to discuss a new direction for the study and practice
of public administration. Rejecting the traditional ideas of a politics-administration
dichotomy and public administration practiced by neutral competents, these
young scholars argued that public administration by its nature cannot be neutral;
it must consider the values of American society, including responsiveness, public
participation in decision making, social equity, citizen choice, and administrative
responsibility (Wooldridge & Gooden ...
198HANDBOOK ON PUBLIC BUDGETING (Douglas MorganWith the Assist.docxhyacinthshackley2629
198HANDBOOK ON PUBLIC BUDGETING (Douglas Morgan
With the Assistance of Kent Robinson
and Support of Drew Barden and Dennis StrachotaHatfield School of Government
Executive Leadership Institute
College of Urban and Public Affairs
Portland State UniversityPrepared for the Oregon State Fiscal Association
State of Oregon Edition, 2002
TABLE OF CONTENTS
Acknowledgements
1Introduction: Public Budgeting & Democratic
Governance
3 Section I – Foundational Building Blocks of Public
Budgeting
Chapter 1
The Multiple Purposes of Public Budgeting
14
Chapter 2
The Budgeting Cycle: Behavioral Consequences
28
Chapter 3
Budget Actors: Conflicting Perspectives
45
Section II – Budget Formats: Structuring the Budget Debate
Introduction
71
Chapter 4
Line Item Budgeting (Object Code)
73
Chapter 5
Program Budgeting (PPBS)
83
Chapter 6
Performance Budgeting
98
Chapter 7
Zero-Based Budgeting (ZBB)
117
Conclusions
· Use of Formats by State of Oregon
147
· Formats and Democratic Governance
159
Section III – Revenues: The Well-Spring of Budgeting
Chapter 8 Revenues: Establishing the Budget Parameters 169
Chapter 9
Revenue Forecasting
200
Section IV – Budget Implementation & Control
Chapter 10 Budget Execution & Financial Control
220
Summary and Conclusions
235
Glossary
238
acknowledgments
This Handbook is the result of the generous contributions of several individuals who have assumed major responsibility for authoring draft material for several key chapters. Kent Robinson prepared the initial drafts of Chapters 1-3, 8 and the use of budget formats by the State of Oregon summarized in the conclusions to Part III. Drew Barden prepared the material on revenue estimation that serves as the basis for chapter 9. Dennis Strachota drafted chapter 10. Douglas Morgan wrote the material for the remaining sections of this Handbook and assumed lead editorial responsibility for organizing and synthesizing the material into an integrated whole. This cooperative effort was generously assisted by the following individuals whose contributions have greatly improved the accuracy and quality of information provided in this Handbook on Public Budgeting. Of course, the officially listed authors take full responsibility for all errors of commission and/or omission.
Drew Barden, City Economist, City of Portland, Bureau of Finance and Management, who generously allowed us to incorporate his excellent work on revenue forecasting in chapter 9.
Becky Best, former Executive Director of the Oregon State Fiscal Officers Association, who took the initiative to transform the original visi.
Running Head BUDGET AND PUBLIC FINANCEBUDGET AND PUBLIC F.docxhealdkathaleen
Running Head: BUDGET AND PUBLIC FINANCE
BUDGET AND PUBLIC FINANCE
Colorado Technical University
Budget and Public Finance
Nana Lawson
Individual project unit 4
July 31st 2019
BUDGET AND PUBLIC FINANCE.
Finance and budgeting are essential to public administration since it involves spending and transparently allocating public dollars. Managing funds mostly involves budgeting and understanding public reaction (Simon, H. A., Smithburg, D. W., & Thompson, 2017). Financial resource availability shapes many of the outcomes that matter to public administration including the effectiveness of public service, undertaking management reforms, performance implications and decisions to pursue. In 1988, the chamber of deputies changed the procedures regulating the budget session to control the formation of public needs.
The current financial crisis of our world today has forced organizations to cut budgets, reset priorities, restructure services and assume new financial responsibilities. This reminds us of the centrality of financial resources management to the public service. Budgets help in laying a foundation for the achievement of goals. When we focus on public finance, political, economic, legal and administrative aspects of public finance are examined.
Budgeting is not an easy process as it may seem and it involves many things. Many issues are involved when it comes to budgeting and public finance. Each budgetary decision made impacts various parts of a community that mainly depend on the government. For instance, looking at the day today ever-rising population, limited resources are a major factor when budgeting due to the large percentage of people existing in a world that has limited resources not enough to sustain them all.
Communication has also become an issue when we consider budgets. Just as many people say, communication is the key to success. For continuity to take place, communication must be considered. When we look at our world most communication mostly takes place through online services which mostly involves lies and corrupt activities. This hinders the budget and public finance process since almost everything relies on new technology.
Change of culture has also become a hindrance when we look at the differences between then old and new centuries since this century involves a lot of things. Infrastructure comes in since dealing with infrastructure and finding the way to invest in it with revenues that are not growing at the same rate as costs are hard.
Vision is also an issue since the government lacks an up straight vision on where the community is going. The government and its staff majorly base on obtaining power, being the best which makes it hard to budget (GrReed, B. J., &Raudla, 2010). This is because, when we focus on a vision, it becomes easier for budgeting since we can know what needs ...
CHAPTER 4The HR Role in Policy, Budget, Performance Management, and .docxchristinemaritza
CHAPTER 4The HR Role in Policy, Budget, Performance Management, and Program Evaluation
The conceptual model in Chapter 3 explains how an organization can remain relevant by responding appropriately to environmental change and uncertainty in ways that reflect strategic thinking about human resources. However, here, as elsewhere, analytical integration comes at the price of operational clarity. Chapter 4 links this conceptual model to the real world by describing the sequential processes by which ideas become programs. These are policy making, budgeting, performance management, and program evaluation.
Issues become part of a public agenda through the policy process. This process is chaotic and unpredictable, for it involves the serendipitous convergence or “coupling” of agendas, alternative solutions, and politics, all leading to government action.1 During this process, problems become public policy issues; these issues are framed by competing political agendas; legislatures authorize and chief executives approve policy solutions as law and fund them through a budgeting process. These policy and budget processes are the headwaters of public personnel management because they all lead eventually to paying people to do things.
Human resource planning (HRP) is that aspect of public HRM that mediates between the political environment and managerial implementation of public programs through core HRM activities such as workforce planning, job analysis, job classification, job evaluation, and compensation. In brief, HRP matches agency managers’ “wish lists” with political realities generated by projected revenues and political philosophies and goals within a much broader context of factors like the supply and demand for labor. For the line manager, the process begins with a request from the budget office: “What kind and how many positions do you need in order to meet program objectives?” In many cases, this request is preceded by some kind of strategic planning process that helps establish priorities and goals. It ends with legislative authorization of programs and appropriation of funds required to implement them.
Program implementation leads to performance management and program evaluation. Many interests—political, administrative, and clients are but a few—influence how an agency’s performance is measured, and how those measurements affect program evaluation. While decisions about a program’s continued funding are based on both political and administrative criteria, data-driven decisions are only possible if the agency has a management information system that can provide valid and timely information about program performance. Because pay and benefits typically comprise about 70 percent of an agency’s budget, an HR manager who can provide valued information about the costs and benefits of alternative methods of public service delivery can be a valued member of the leadership team responsible for making these decisions.
By the end of this chapter, y ...
Balancing the Four Es; or Can We Achieve Equity for Socia.docxjoney4
Balancing the Four Es; or Can We Achieve Equity for Social Equity in Public
Administration?
Author(s): Kristen Norman-Major
Source: Journal of Public Affairs Education, Vol. 17, No. 2 (Spring 2011), pp. 233-252
Published by: Taylor & Francis, Ltd.
Stable URL: https://www.jstor.org/stable/23036113
Accessed: 25-05-2020 01:51 UTC
REFERENCES
Linked references are available on JSTOR for this article:
https://www.jstor.org/stable/23036113?seq=1&cid=pdf-reference#references_tab_contents
You may need to log in to JSTOR to access the linked references.
JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide
range of content in a trusted digital archive. We use information technology and tools to increase productivity and
facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]
Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at
https://about.jstor.org/terms
Taylor & Francis, Ltd. is collaborating with JSTOR to digitize, preserve and extend access to
Journal of Public Affairs Education
This content downloaded from 139.182.75.138 on Mon, 25 May 2020 01:51:03 UTC
All use subject to https://about.jstor.org/terms
Balancing the Four Es;
or Can We Achieve Equity for
Social Equity in Public Administration?
Abstract
Although social equity was brought to the table in the New Public Administration
of the 1960s and named the fourth pillar of public administration by the National
Academy of Public Administration near the turn of this century, it still struggles
to find its place as an equal among the traditional public administration values
of economy efficiency, and effectiveness. The question to be addressed here is,
"How do we elevate social equity to equal playing status with the other pillars of
public administration?" In addressing this question, three key areas are examined:
definitions, measures, and curriculum. By examining how we currently define,
measure, and teach about the values of public administration, including social
equity, this paper provides ideas for "imagining and improving the future" so
that social equity becomes an equal among its peers and becomes a standard
of practice as opposed to a stand of courage among public administrators and
policy makers.
In 1968, a group of young public administration scholars gathered in
Minnowbrook, New York, to discuss a new direction for the study and practice
of public administration. Rejecting the traditional ideas of a politics-administration
dichotomy and public administration practiced by neutral competents, these
young scholars argued that public administration by its nature cannot be neutral;
it must consider the values of American society, including responsiveness, public
participation in decision making, social equity, citizen choice, and administrative
responsibility (Wooldridge & Gooden ...
Choose one of the evolutions of CIT and discuss how it may have made.pdffathimaoptical
canvas.northseattle.edu Microeconomics Midterm Chapter 2 Flashcards | Qui.. economics
assignment canvas exam - Google Sea. O Increasing the amount of resources devoted to the
production of military goods Increasing the human capital of its labor force Question 16 0.1 pts
Productive efficiency O is represented by the points outside and to the right of the Production
Possibilities Frontier. O means that all the economy\'s resources are fully employed using the
current technology O requires developing new technology and better human capital in the
Production Possibilities Frontier model. O applies to points inside the Production Possibilities
Frontier as well as points along the frontier O means there is no opportunity cost to increasing
production. 0.1 pts D Question 17 The concave shape of the Production Possibilities Frontier
indicates
Solution
Answer 16 : Production efficiency means that all the economic resources are fully employed
using the current technology. It is used to show that various possible combination of goods and
services produced within a particular period of time within a given technology and resources.
Answer 17 : The concave shape of the production possibility frontier indicated the law of
increasing oppournity cost. As the production possibility curve is downward sloping it means
that one more unit of production increases the sacrificing of more another units.
Answer 18 : The statement is True that when the firm has an absolute advantage when it can
produced a product it is not necessary to have comparative advantages also. A nation might have
an absolute advantage but not a comparative advantage in the production of a given product.A
country enjoyed an absolute advantage over another country when they used fewer resources to
produce that product from another country..
Department of Education Preliminary Regulatory Reform PlanObama White House
When President Obama unveiled his plan to create a 21st-century regulatory system that protects the health and safety of Americans in a cost-effective way, he called for an unprecedented government-wide review of rules already on the books. As a result of that review, the Department of Education has identified initiatives to reduce burdens and save money. Read the agency plan and share your comments, feedback and questions.
Visit WhiteHouse.gov/RegulatoryReform to view all the plans and learn more.
Lab to identify an invasive species effect on non-native habitat.docxsmile790243
Lab to identify an invasive species effect on non-native habitat
In this lab, you will determine how an invasive species—the zebra and quagga mussel—affects other species in the freshwater lake. Use the animation to help you come up with an answer to the following:
· Why do you see increases and decreases in the invasive species population?
· What are the implications associated with these alterations to the ecosystem as a whole?
The Effects of Zebra and Quagga Mussels Introduced into a Freshwater Lake
As you have learned, population dynamics are caused by the biotic potential of the population and the effects of environmental resistance. When there is minimal environmental resistance impacting a population, it will exhibit a population explosion. One reason for minimal resistance could be factors that no longer regulate a population (e.g., predator decline or resource increases). Another reason for a population explosion is the introduction of an invasive species. Invasive species are species foreign to an ecosystem and are not immediately regulated by the environmental restraints of the particular ecosystem that they invade. This in turn allows their populations to grow seemingly uncontrolled and to displace other indigenous populations. Examples of such an invasive species into North America are dreissenid mussels, commonly known as zebra and quagga mussels. Their introduction into the Great Lakes has caused economic hardship and a reorganization of the ecosystem. This has led, in part, to pollution-causing effects that can be linked to an alga known as Cladophora.
Ecosystems are webs of intricately balanced interactions, what happens when a new species is introduced that uses a disproportionate share of the ecosystem’s resources?
(Deliverable Length: 1 page)
3 mini lectures to be usedReprise-Budgeting for Public Managers Lecture
(c) 2007 Joyce S. McKnight
This lecture is a repeat of the one you read in the second module, but here it has a different intent. In Module 2 it gave you an overview of the public budgeting process so you could prepare an initial budget for your target project. By this time in the course you will have a much more thorough understanding of the complexities of public budgeting and issues you are likely to face. Please read this lecture intentionally reflecting on its content in light of your new learning.
This lecture is adapted from Dropkin and LaRoche (1998) The Budget Building Book for Non-profits: A Step-by-Step Guide for Managers and Boards San Francisco: Jossey-Bass (a division of John Wiley and Sons).
Note: This book is an excellent "how-to" book for a practical approach to budgeting for non-profit organizations, but it has relevance to public administration as well. I have summarized some of the main points here, but those who wish to learn more about the details of budgeting may wish to purchase it. It is available from Amazon.com and usually ships within 24 hours.
Review of Chapter One: Why Budgets an ...
Enhancing transparency and accountability mechanisms that directly empower citizens to better participate in decision-making processes of government and international donors is an imperative to achieving better and more sustainable development results on the ground. This paper analyzes the emerging Open Development Paradigm and investigates to what extent such a new approach towards citizen-centered development can make development programs more effective, responsive and inclusive. It provides concrete case studies of open governance programs that enhance the transparency and accountability of development agencies and foster the collaboration among all development actors in order to achieve better development outcomes and enhance the well-being of the poor.
Safeguarding the Interests of the People Parliamentarians and Aid EffectivenessDr Lendy Spires
This publication is the result of coopera-tion between the Association of European Parliamentarians for Africa (AWEPA) and Mokoro Consulting in early 2009. It was written upon completion of the first phase of the programme Engaging Parliamentar-ians in the Aid Effectiveness Debate, which was co-funded by the Swedish International Development Cooperation Agency (SIDA) and the Deutsche Gesellschaft für Tech-nische Zusammenarbeit (GTZ) on behalf of the Government of the Federal Repub-lic of Germany. The content of the booklet draws upon AWEPA’s experience over the past year in supporting and monitoring par-liamentary involvement in the OECD-led (Organisation for Economic Co-operation and Development) reform of the interna-tional aid architecture. It has been drafted at the request of African parliamentarians from across the continent, who have made it a priority to become more involved in this process- a process from which they have often been marginalized or overlooked. It aims to give those new to the subject an overview of the technical background of aid delivery, bring to light what is expected of partner country parliamentarians as a re-sult of their government’s commitment to the 2005 Paris Declaration and the 2008 Accra Agenda for Action (AAA), and open the doors for proactive parliamentarians to make a difference in effective aid delivery. It is also hoped that this booklet will set par-liamentarians in Europe and Africa alike on the path towards the realisation of the vi-sion outlined by Professor Turok (MP South Introduction “If we have a team of two donor country parlia-mentarians, well informed, backed with documents, meeting with a team of partner country parliamentar-ians to check where donor funding has actually gone, we will come closer to the answers. They will work to capture the answers to all the right questions: how much was spent? What was done? And what were the mecha-nisms involved? Any discrepancies in these answers can then be raised with the Minister of Finance at home. In the name of transparency, these results should be pre-sented in a press conference providing citizens across the globe with the information they’ve been asking for. Ideally, participating MPs would then travel to the do-nor country and discuss future ODA priorities for their country along with donor MPs and Donor Development Agencies.” –Ben Turok, MP South Africa, 2009
Rodzaj podręcznika/ listy dobrych praktyk na każdym etapie analizy przedwdrożeniowej. Podejście amerykańskie - dużo kwestii ogólnych, ale za to fundamentalnych i adekwatnych także w warunkach polskich.
Effectively and efficiently managing a budget is an essential ro.docxbudabrooks46239
Effectively and efficiently managing a budget is an essential role of public administrators. There will always be a concern on how to fully fund projects and programs with limited resources available. For this reason, public administrators must work with multiple partners to ensure that the budget is implemented responsible (Denhardt, Denhardt, & Blanc 2014). These partners might include citizens, organizations, and government officials.
The various public administration partners expect budgets to be managed ethically and within reason. These partners demand transparency, accountability and efficiency within the financial management process, which forces governments all over the world to adopt new accounting, auditing and budgeting techniques so they can improve the scrutiny and timeliness of their reporting (Marti & Kasperskaya 2015). Transparency and accountability are traits that fall within statesmanship behavior for public administrators. Statesmanship expects leaders to act in an ethical manner. Transparency provides citizens and other partners with the information that can help to hold the public administrators accountable with they are misusing funding.
One of the challenges that a statesman might face during financial management is the limited resources and multiple request for funding. There will always be a need for funding for projects and programs within the public administration field. This need can lead to money being stretched thin or programs being underfunded, which can be worse than not having funding in some cases. Public administrators must employ statesmanship while working with various partners to develop compromises on how to adaquatly and efficiently fund various projects and programs (Kioka, Marlowe, Matkin, Moody, Smith, & Zhao 2011).
Romans 12:12-13 NIV says “Be joyful in hope, patient in affliction, faithful in prayer. Share within the Lord’s people who are in need. Practice hospitality.” It is important for politicians to be faithful to their causes or believes, while also being flexible to understand that their way is not the only way. Rubin (2019) says that the flexibility is necessary to budgeting because it allows for some changes due to policy considerations. While we may want to fund policies that we believe in, the budget is required to work for all people. Flexibility and compromise are needed through all stages of the budget process.
References
Denhardt, R., Denhardt, J., & Blanc, T. (2014). Leadership and management skills in public
organizations. Public Administration: An Action Orientation. 7th edition, p. 323-359. ISBN-13:978-1-133-93921-4.
Kioko, S., Marlowe, J., Matkin, D., Moody, M., Smith, D., & Zhao, Z. (2011). Why public
financial management matters. Journal of Public Administration Research and Theory, 21, p 113-124. Doi: 10.1093/jopart/muq060.
Marti, C. & Kasperskaya, Y. (2015). Public financial management systems and countries
governance: a cross-country study..
There is a widespread view that entrepreneurship is limited only to the private sector. It is a great mistake to disregard the possibility of entrepreneurship also happen in the public sector. In Brazil and in the world, there are several examples of entrepreneurship in the public sector, such as the construction of Brasilia by President Juscelino Kubitschek in the 1950s, the construction of St. Petersburg in Russia by Tsar Peter I, the Great, in 1703 and urban reform of Paris by Baron Haussmann between 1852 and 1870.
Speech by Luiz de Mello, OECD, given at the conference on The Principles of Public Administration: A framework for ENP countries. The event was co-organised by SIGMA with the Jordanian Ministry of Planning and International Cooperation and the EU, it took place at the Dead Sea, Jordan 10 May 2016.
· Describe strategies to build rapport with inmates and offenders .docxgerardkortney
· Describe strategies to build rapport with inmates and offenders in a correctional treatment or supervision program.
· Describe the effect of group dynamics on facilitating programs.
· Describe techniques for establishing a therapeutic environment.
Generalist Case Management
Woodside and McClam
https://phoenix.vitalsource.com/books/9781483342047/pageid/44
https://phoenix.vitalsource.com/#/books/9781323128800
https://phoenix.vitalsource.com/#/books/9781483342047
https://phoenix.vitalsource.com/#/books/9781133795247
https://phoenix.vitalsource.com/#/books/1259760413
Use book and two outside sources.
At least 100 words per question
THANKS
1 The Role of the Correctional Counselor CHAPTER OBJECTIVES After reading this chapter, you will be able to: 1. Identify the functions and parameters of the counseling process. 2. Discuss the competing interests between security and counseling in the correctional counseling process. 3. Know common terms and concerns associated with custodial corrections. 4. Understand the role of the counselor as facilitator. 5. Identify the various personal characteristics associated with effective counselors. 6. Be aware of the impact that burnout can have on a counselor’s professional performance. 7. Identify the various means of training and supervision associated with counseling. PART ONE: A BRIEF INTRODUCTION TO COUNSELING AND CORRECTIONS There are many myths concerning the concept of counseling. Although the image of the counseling field has changed dramatically over the past two or three decades, much of society still views counseling and therapy as a mystic process reserved for those who lack the ability to handle life issues effectively. While the concept of counseling is often misunderstood, the problem is exacerbated when attempting to introduce the idea of correctional counseling. Therefore, the primary goal of this chapter is to provide a working definition of correctional counseling that includes descriptions of how and when it is carried out. In order to understand the concept of correctional counseling, however, the two words that derive the concept must first be defined: “corrections” and “counseling.” In addition, a concerted effort is made to identify the myriad of legal and ethical issues that pertain to counselors working with offenders. It is very difficult to identify a single starting point for the counseling profession. In essence, there were various movements occurring simultaneously that later evolved into what we now describe as counseling. One of the earliest connections to the origins of counseling took place in Europe during the Middle Ages (Brown & Srebalus, 2003). The primary objective was assisting individuals with career choices. This type of counseling service is usually described by the concept of “guidance.” In the late 1800s Wilhelm Wundt and G. Stanley Hall created two of the first known psychological laboratories aimed at studying and treating individuals with psychological and e.
· Debates continue regarding what constitutes an appropriate rol.docxgerardkortney
· Debates continue regarding what constitutes an appropriate role for the judiciary. Some argue that federal judges have become too powerful and that judges “legislate from the bench.”
1. What does it mean for a judge to be an activist?
2. What does it mean for a judge to be a restrainist?
· Although conservatives had long complained about the activism of liberal justices and judges, in recent years conservative judges and justices have been likely to overturn precedents and question the power of elected institutions of government.
3. When is judicial activism appropriate? Explain.
· To defenders of the right to privacy, it is implicitly embodied in the Constitution in the First, Fourth, Fifth, Ninth, and Fourteenth Amendments. To opponents, it is judge-made law because there is no explicit reference to it under the Constitution. The right to privacy dates back to at least 1890, when Boston attorneys Samuel Warren and Louis Brandeis equated it with the right to be left alone from journalists who engaged in yellow journalism.
4. In short, do you believe a right to privacy exists in the federal Constitution. Why or why not?
.
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Answer 16 : Production efficiency means that all the economic resources are fully employed
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Answer 17 : The concave shape of the production possibility frontier indicated the law of
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Department of Education Preliminary Regulatory Reform PlanObama White House
When President Obama unveiled his plan to create a 21st-century regulatory system that protects the health and safety of Americans in a cost-effective way, he called for an unprecedented government-wide review of rules already on the books. As a result of that review, the Department of Education has identified initiatives to reduce burdens and save money. Read the agency plan and share your comments, feedback and questions.
Visit WhiteHouse.gov/RegulatoryReform to view all the plans and learn more.
Lab to identify an invasive species effect on non-native habitat.docxsmile790243
Lab to identify an invasive species effect on non-native habitat
In this lab, you will determine how an invasive species—the zebra and quagga mussel—affects other species in the freshwater lake. Use the animation to help you come up with an answer to the following:
· Why do you see increases and decreases in the invasive species population?
· What are the implications associated with these alterations to the ecosystem as a whole?
The Effects of Zebra and Quagga Mussels Introduced into a Freshwater Lake
As you have learned, population dynamics are caused by the biotic potential of the population and the effects of environmental resistance. When there is minimal environmental resistance impacting a population, it will exhibit a population explosion. One reason for minimal resistance could be factors that no longer regulate a population (e.g., predator decline or resource increases). Another reason for a population explosion is the introduction of an invasive species. Invasive species are species foreign to an ecosystem and are not immediately regulated by the environmental restraints of the particular ecosystem that they invade. This in turn allows their populations to grow seemingly uncontrolled and to displace other indigenous populations. Examples of such an invasive species into North America are dreissenid mussels, commonly known as zebra and quagga mussels. Their introduction into the Great Lakes has caused economic hardship and a reorganization of the ecosystem. This has led, in part, to pollution-causing effects that can be linked to an alga known as Cladophora.
Ecosystems are webs of intricately balanced interactions, what happens when a new species is introduced that uses a disproportionate share of the ecosystem’s resources?
(Deliverable Length: 1 page)
3 mini lectures to be usedReprise-Budgeting for Public Managers Lecture
(c) 2007 Joyce S. McKnight
This lecture is a repeat of the one you read in the second module, but here it has a different intent. In Module 2 it gave you an overview of the public budgeting process so you could prepare an initial budget for your target project. By this time in the course you will have a much more thorough understanding of the complexities of public budgeting and issues you are likely to face. Please read this lecture intentionally reflecting on its content in light of your new learning.
This lecture is adapted from Dropkin and LaRoche (1998) The Budget Building Book for Non-profits: A Step-by-Step Guide for Managers and Boards San Francisco: Jossey-Bass (a division of John Wiley and Sons).
Note: This book is an excellent "how-to" book for a practical approach to budgeting for non-profit organizations, but it has relevance to public administration as well. I have summarized some of the main points here, but those who wish to learn more about the details of budgeting may wish to purchase it. It is available from Amazon.com and usually ships within 24 hours.
Review of Chapter One: Why Budgets an ...
Enhancing transparency and accountability mechanisms that directly empower citizens to better participate in decision-making processes of government and international donors is an imperative to achieving better and more sustainable development results on the ground. This paper analyzes the emerging Open Development Paradigm and investigates to what extent such a new approach towards citizen-centered development can make development programs more effective, responsive and inclusive. It provides concrete case studies of open governance programs that enhance the transparency and accountability of development agencies and foster the collaboration among all development actors in order to achieve better development outcomes and enhance the well-being of the poor.
Safeguarding the Interests of the People Parliamentarians and Aid EffectivenessDr Lendy Spires
This publication is the result of coopera-tion between the Association of European Parliamentarians for Africa (AWEPA) and Mokoro Consulting in early 2009. It was written upon completion of the first phase of the programme Engaging Parliamentar-ians in the Aid Effectiveness Debate, which was co-funded by the Swedish International Development Cooperation Agency (SIDA) and the Deutsche Gesellschaft für Tech-nische Zusammenarbeit (GTZ) on behalf of the Government of the Federal Repub-lic of Germany. The content of the booklet draws upon AWEPA’s experience over the past year in supporting and monitoring par-liamentary involvement in the OECD-led (Organisation for Economic Co-operation and Development) reform of the interna-tional aid architecture. It has been drafted at the request of African parliamentarians from across the continent, who have made it a priority to become more involved in this process- a process from which they have often been marginalized or overlooked. It aims to give those new to the subject an overview of the technical background of aid delivery, bring to light what is expected of partner country parliamentarians as a re-sult of their government’s commitment to the 2005 Paris Declaration and the 2008 Accra Agenda for Action (AAA), and open the doors for proactive parliamentarians to make a difference in effective aid delivery. It is also hoped that this booklet will set par-liamentarians in Europe and Africa alike on the path towards the realisation of the vi-sion outlined by Professor Turok (MP South Introduction “If we have a team of two donor country parlia-mentarians, well informed, backed with documents, meeting with a team of partner country parliamentar-ians to check where donor funding has actually gone, we will come closer to the answers. They will work to capture the answers to all the right questions: how much was spent? What was done? And what were the mecha-nisms involved? Any discrepancies in these answers can then be raised with the Minister of Finance at home. In the name of transparency, these results should be pre-sented in a press conference providing citizens across the globe with the information they’ve been asking for. Ideally, participating MPs would then travel to the do-nor country and discuss future ODA priorities for their country along with donor MPs and Donor Development Agencies.” –Ben Turok, MP South Africa, 2009
Rodzaj podręcznika/ listy dobrych praktyk na każdym etapie analizy przedwdrożeniowej. Podejście amerykańskie - dużo kwestii ogólnych, ale za to fundamentalnych i adekwatnych także w warunkach polskich.
Effectively and efficiently managing a budget is an essential ro.docxbudabrooks46239
Effectively and efficiently managing a budget is an essential role of public administrators. There will always be a concern on how to fully fund projects and programs with limited resources available. For this reason, public administrators must work with multiple partners to ensure that the budget is implemented responsible (Denhardt, Denhardt, & Blanc 2014). These partners might include citizens, organizations, and government officials.
The various public administration partners expect budgets to be managed ethically and within reason. These partners demand transparency, accountability and efficiency within the financial management process, which forces governments all over the world to adopt new accounting, auditing and budgeting techniques so they can improve the scrutiny and timeliness of their reporting (Marti & Kasperskaya 2015). Transparency and accountability are traits that fall within statesmanship behavior for public administrators. Statesmanship expects leaders to act in an ethical manner. Transparency provides citizens and other partners with the information that can help to hold the public administrators accountable with they are misusing funding.
One of the challenges that a statesman might face during financial management is the limited resources and multiple request for funding. There will always be a need for funding for projects and programs within the public administration field. This need can lead to money being stretched thin or programs being underfunded, which can be worse than not having funding in some cases. Public administrators must employ statesmanship while working with various partners to develop compromises on how to adaquatly and efficiently fund various projects and programs (Kioka, Marlowe, Matkin, Moody, Smith, & Zhao 2011).
Romans 12:12-13 NIV says “Be joyful in hope, patient in affliction, faithful in prayer. Share within the Lord’s people who are in need. Practice hospitality.” It is important for politicians to be faithful to their causes or believes, while also being flexible to understand that their way is not the only way. Rubin (2019) says that the flexibility is necessary to budgeting because it allows for some changes due to policy considerations. While we may want to fund policies that we believe in, the budget is required to work for all people. Flexibility and compromise are needed through all stages of the budget process.
References
Denhardt, R., Denhardt, J., & Blanc, T. (2014). Leadership and management skills in public
organizations. Public Administration: An Action Orientation. 7th edition, p. 323-359. ISBN-13:978-1-133-93921-4.
Kioko, S., Marlowe, J., Matkin, D., Moody, M., Smith, D., & Zhao, Z. (2011). Why public
financial management matters. Journal of Public Administration Research and Theory, 21, p 113-124. Doi: 10.1093/jopart/muq060.
Marti, C. & Kasperskaya, Y. (2015). Public financial management systems and countries
governance: a cross-country study..
There is a widespread view that entrepreneurship is limited only to the private sector. It is a great mistake to disregard the possibility of entrepreneurship also happen in the public sector. In Brazil and in the world, there are several examples of entrepreneurship in the public sector, such as the construction of Brasilia by President Juscelino Kubitschek in the 1950s, the construction of St. Petersburg in Russia by Tsar Peter I, the Great, in 1703 and urban reform of Paris by Baron Haussmann between 1852 and 1870.
Speech by Luiz de Mello, OECD, given at the conference on The Principles of Public Administration: A framework for ENP countries. The event was co-organised by SIGMA with the Jordanian Ministry of Planning and International Cooperation and the EU, it took place at the Dead Sea, Jordan 10 May 2016.
· Describe strategies to build rapport with inmates and offenders .docxgerardkortney
· Describe strategies to build rapport with inmates and offenders in a correctional treatment or supervision program.
· Describe the effect of group dynamics on facilitating programs.
· Describe techniques for establishing a therapeutic environment.
Generalist Case Management
Woodside and McClam
https://phoenix.vitalsource.com/books/9781483342047/pageid/44
https://phoenix.vitalsource.com/#/books/9781323128800
https://phoenix.vitalsource.com/#/books/9781483342047
https://phoenix.vitalsource.com/#/books/9781133795247
https://phoenix.vitalsource.com/#/books/1259760413
Use book and two outside sources.
At least 100 words per question
THANKS
1 The Role of the Correctional Counselor CHAPTER OBJECTIVES After reading this chapter, you will be able to: 1. Identify the functions and parameters of the counseling process. 2. Discuss the competing interests between security and counseling in the correctional counseling process. 3. Know common terms and concerns associated with custodial corrections. 4. Understand the role of the counselor as facilitator. 5. Identify the various personal characteristics associated with effective counselors. 6. Be aware of the impact that burnout can have on a counselor’s professional performance. 7. Identify the various means of training and supervision associated with counseling. PART ONE: A BRIEF INTRODUCTION TO COUNSELING AND CORRECTIONS There are many myths concerning the concept of counseling. Although the image of the counseling field has changed dramatically over the past two or three decades, much of society still views counseling and therapy as a mystic process reserved for those who lack the ability to handle life issues effectively. While the concept of counseling is often misunderstood, the problem is exacerbated when attempting to introduce the idea of correctional counseling. Therefore, the primary goal of this chapter is to provide a working definition of correctional counseling that includes descriptions of how and when it is carried out. In order to understand the concept of correctional counseling, however, the two words that derive the concept must first be defined: “corrections” and “counseling.” In addition, a concerted effort is made to identify the myriad of legal and ethical issues that pertain to counselors working with offenders. It is very difficult to identify a single starting point for the counseling profession. In essence, there were various movements occurring simultaneously that later evolved into what we now describe as counseling. One of the earliest connections to the origins of counseling took place in Europe during the Middle Ages (Brown & Srebalus, 2003). The primary objective was assisting individuals with career choices. This type of counseling service is usually described by the concept of “guidance.” In the late 1800s Wilhelm Wundt and G. Stanley Hall created two of the first known psychological laboratories aimed at studying and treating individuals with psychological and e.
· Debates continue regarding what constitutes an appropriate rol.docxgerardkortney
· Debates continue regarding what constitutes an appropriate role for the judiciary. Some argue that federal judges have become too powerful and that judges “legislate from the bench.”
1. What does it mean for a judge to be an activist?
2. What does it mean for a judge to be a restrainist?
· Although conservatives had long complained about the activism of liberal justices and judges, in recent years conservative judges and justices have been likely to overturn precedents and question the power of elected institutions of government.
3. When is judicial activism appropriate? Explain.
· To defenders of the right to privacy, it is implicitly embodied in the Constitution in the First, Fourth, Fifth, Ninth, and Fourteenth Amendments. To opponents, it is judge-made law because there is no explicit reference to it under the Constitution. The right to privacy dates back to at least 1890, when Boston attorneys Samuel Warren and Louis Brandeis equated it with the right to be left alone from journalists who engaged in yellow journalism.
4. In short, do you believe a right to privacy exists in the federal Constitution. Why or why not?
.
· Critical thinking paper · · · 1. A case study..docxgerardkortney
· Critical thinking paper
·
·
· 1.
A case study.
Deborah Shore, aged 45, works for a small corporation in the Research and Development department.
When she first became a member of the department 15 years ago, Deborah was an unusually creative and productive researcher; her efforts quickly resulted in raises and promotions within the department and earned her the respect of her colleagues. Now, Deborah finds herself less interested in doing research; she is no longer making creative contributions to her department, although she is making contributions to its administration.
She is still respected by the coworkers who have known her since she joined the firm, but not by her younger coworkers.
Analyze the case study from the psychoanalytic, learning, and contextual perspectives: how would a theorist from each perspective explain Deborah's development? Which perspective do you believe provides the most adequate explanation, and why?
2. Interview your mother (and grandmothers, if possible), asking about experiences with childbirth. Include your own experiences if you have had children. Write a paper summarizing these childbirth experiences and comparing them with the contemporary experiences described in the text.
3. Identify a "type" of parent (e.g., single parent, teenage parent, low-income parent, dual-career couple) who is most likely to be distressed because an infant has a "difficult" temperament. Explain why you believe that this type of parent would have particular problems with a difficult infant. Write an informational brochure for the selected type of parent. The brochure should include an explanation of temperament in general and of the difficult temperament in particular, and give suggestions for parents of difficult infants.
4. Plan an educational unit covering nutrition, health, and safety for use with preschoolers and kindergartners. Take into account young children's cognitive and linguistic characteristics. The project should include (1) an outline of the content of the unit; and (2) a description of how the content would be presented, given the intellectual abilities of preschoolers. For example, how long would each lesson be? What kinds of pictures or other audiovisual materials would be used? How would this content be integrated with the children's other activities in preschool or kindergarten?
5. Visit two day care centers and evaluate each center using the information from the text as a guide. Request a fee schedule from each center. Write a paper summarizing your evaluation of each center.
Note:
Unless you are an actual potential client of the center, contact the director beforehand to explain the actual purpose of the visit, obtain permission to visit, and schedule your visit so as to minimize disruption to the center's schedule.
6. Watch some children's television programs and advertising, examine some children's toys and their packaging, read some children's books, and listen to some children's recor.
· Coronel & Morris Chapter 7, Problems 1, 2 and 3
· Coronel & Morris Chapter 8, Problems 1 and 2
A People’s History of Modern Europe
“A fascinating journey across centuries towards the world as we experience it today. ... It is
the voice of the ordinary people, and women in particular, their ideas and actions, protests
and sufferings that have gone into the making of this alternative narrative.”
——Sobhanlal Datta Gupta, former Surendra Nath Banerjee
Professor of Political Science, University of Calcutta
“A history of Europe that doesn’t remove the Europeans. Here there are not only kings,
presidents and institutions but the pulse of the people and social organizations that shaped
Europe. A must-read.”
——Raquel Varela, Universidade Nova de Lisboa
“Lively and engaging. William A Pelz takes the reader through a thousand years of
European history from below. This is the not the story of lords, kings and rulers. It is the
story of the ordinary people of Europe and their struggles against those lords, kings and
rulers, from the Middle Ages to the present day. A fine introduction.”
——Francis King, editor, Socialist History
“This book is an exception to the rule that the winner takes all. It highlights the importance
of the commoners which often is only shown in the dark corners of mainstream history
books. From Hussites, Levellers and sans-culottes to the women who defended the Paris
Commune and the workers who occupied the shipyards during the Carnation revolution in
Portugal. The author gives them their deserved place in history just like Howard Zinn did
for the American people.”
——Sjaak van der Velden, International Institute of Social History, Amsterdam
“The author puts his focus on the lives and historical impact of those excluded from
power and wealth: peasants and serfs of the Middle Ages, workers during the Industrial
Revolution, women in a patriarchic order that transcended different eras. This focus not
only makes history relevant for contemporary debates on social justice, it also urges the
reader to develop a critical approach.”
——Ralf Hoffrogge, Ruhr-Universität Bochum
“An exciting story of generations of people struggling for better living conditions, and for
social and political rights. ... This story has to be considered now, when the very notions of
enlightenment, progress and social change are being questioned.”
——Boris Kagarlitsky, director of Institute for globalization studies and social
movements, Moscow, and author of From Empires to Imperialism
“A splendid antidote to the many European histories dominated by kings, businessmen
and generals. It should be on the shelves of both academics and activists ... A lively and
informative intellectual tour-de-force.”
——Marcel van der Linden, International Institute of Social History, Amsterdam
A People’s History
of Modern Europe
William A. Pelz
First published 2016 by Pluto Press
345 Archway Road, London N6 5AA
www.pluto.
· Complete the following problems from your textbook· Pages 378.docxgerardkortney
· Complete the following problems from your textbook:
· Pages 378–381: 10-1, 10-2, 10-16, and 10-20.
· Pages 443–444: 12-7 and 12-9.
· Page 469: 13-5.
· 10-1 How would each of the following scenarios affect a firm’s cost of debt, rd(1 − T); its cost of equity, rs; and its WACC? Indicate with a plus (+), a minus (−), or a zero (0) whether the factor would raise, lower, or have an indeterminate effect on the item in question. Assume for each answer that other things are held constant, even though in some instances this would probably not be true. Be prepared to justify your answer but recognize that several of the parts have no single correct answer. These questions are designed to stimulate thought and discussion.
Effect on
rd(1 − T)
rs
WACC
a. The corporate tax rate is lowered.
__
__
__
b. The Federal Reserve tightens credit.
__
__
__
c. The firm uses more debt; that is, it increases its debt ratio.
__
__
__
d. The dividend payout ratio is increased.
__
__
__
e. The firm doubles the amount of capital it raises during the year.
__
__
__
f. The firm expands into a risky new area.
__
__
__
g. The firm merges with another firm whose earnings are countercyclical both to those of the first firm and to the stock market.
__
__
__
h. The stock market falls drastically, and the firm’s stock price falls along with the rest.
__
__
__
i. Investors become more risk-averse.
__
__
__
j. The firm is an electric utility with a large investment in nuclear plants. Several states are considering a ban on nuclear power generation.
__
__
__
· 10-2 Assume that the risk-free rate increases, but the market risk premium
· 10-16COST OF COMMON EQUITY The Bouchard Company’s EPS was $6.50 in 2018, up from $4.42 in 2013. The company pays out 40% of its earnings as dividends, and its common stock sells for $36.00.
· a. Calculate the past growth rate in earnings. (Hint: This is a 5-year growth period.)
· b. The last dividend was D0 = 0.4($6.50) = $2.60. Calculate the next expected dividend, D1, assuming that the past growth rate continues.
· c. What is Bouchard’s cost of retained earnings, rs?
· 10-20WACC The following table gives Foust Company’s earnings per share for the last 10 years. The common stock, 7.8 million shares outstanding, is now (1/1/19) selling for $65.00 per share. The expected dividend at the end of the current year (12/31/19) is 55% of the 2018 EPS. Because investors expect past trends to continue, g may be based on the historical earnings growth rate. (Note that 9 years of growth are reflected in the 10 years of data.)
The current interest rate on new debt is 9%; Foust’s marginal tax rate is 40%, and its target capital structure is 40% debt and 60% equity.
· a. Calculate Foust’s after-tax cost of debt and common equity. Calculate the cost of equity as rs = D1/P0 + g.
· b. Find Foust’s WACC
· 12-7SCENARIO ANALYSIS Huang Industries is considering a proposed project whose estimated NPV is $12 million. This estimate assumes that economic conditions wi.
· Consider how different countries approach aging. As you consid.docxgerardkortney
· Consider how different countries approach aging. As you consider different countries, think about the following:
o Do older adults live with their children, or are they more likely to live in a nursing home?
o Are older adults seen as wise individuals to be respected and revered, or are they a burden to their family and to society?
· Next, select two different countries and compare and contrast their approaches to aging.
· Post and identify each of the countries you selected. Then, explain two similarities and two differences in how the countries approach aging. Be specific and provide examples. Use proper APA format and citation. LSW10
.
· Clarifying some things on the Revolution I am going to say som.docxgerardkortney
· Clarifying some things on the Revolution
I am going to say something, and I want you to hear me.
I am a scholar of the Revolution. That's the topic of my dissertation. Please believe me when I say that I know a lot about it.
I also happen to know--and this is well-supported by historians--that the Revolution was a civil war in which, for the first several years, Revolutionaries and Loyalists were evenly matched.
I will repeat that. Evenly matched. Loyalists were not merely too cowardly to fight, and they were not old fogies who hated the idea of freedom. Most had been in the Colonies for generations. Many of them took up arms for their King and their country. And when they lost, you confiscated their homes and they fled with the clothes on their back to Canada, England, and other places of the Empire. Both sides--both sides--committed unspeakable atrocities against civilians whom they disagreed with.
Now, a lot of you love to repeat some very fervent patriotic diatribe about how great the Revolution was. That's not history. That's propaganda. Know the difference.
History has shades of gray. History is complex and ambiguous. Washington, for instance, wore dentures made from the teeth of his slaves. Benjamin Franklin's son was the last royal governor of New Jersey. Did you know that the net tax rate for Americans--they always conveniently leave this out of the textbooks--was between 1.9 and 2.1%, depending on colony.? And that was if they had paid the extra taxes on tea and paper.
And, wait for it, people who support California independence use the same logic and arguments as they did in 1775. Did you know that the Los Angeles and Washington are only a few hundred miles closer than Boston and London? That many of the same issues, point by point, are repeating here in California? So put yourself in those shoes. How many of you would have sided with the Empire (whether American or British) based on the fact that you don't know how this will shake out? Would you call someone who supports Calexit a Patriot? Revolutionary? Nutcase? Who gets to own that word, anyway?
You can choose that you would have supported the revolutionaries--but think. Think about the other side. They matter, and their experiences got to be cleansed out of history to make you feel better about the way the revolutionaries behaved during the War. Acknowledge that they are there, and that their point of view has merit, even if you not agree with it.
· Clarifying Unit III's assignment
I have noticed a few consistent problems with the letter in the Unit III issue. Here are some pointers to make it better.
1. Read the clarifying note I wrote above. Note that the taxes aren't actually as high as you have been led to believe, but the point is that they should not be assigned at all without your consent.
2. Acknowledge that this is a debate, that a certain percentage are radicalized for independence, but there are is also a law-and-order group who find this horrific, and want .
· Chapter 9 – Review the section on Establishing a Security Cultur.docxgerardkortney
· Chapter 9 – Review the section on Establishing a Security Culture. Review the methods to reduce the chances of a cyber threat noted in the textbook. Research other peer-reviewed source and note additional methods to reduce cyber-attacks within an organization.
· Chapter 10 – Review the section on the IT leader in the digital transformation era. Note how IT professionals and especially leaders must transform their thinking to adapt to the constantly changing organizational climate. What are some methods or resources leaders can utilize to enhance their change attitude?
.
· Chapter 10 The Early Elementary Grades 1-3The primary grades.docxgerardkortney
· Chapter 10: The Early Elementary Grades: 1-3
The primary grades are grades 1-3.
Although educational reform has had an effect on all children, it is most apparent in the early elementary years. Reform and change comes from a number of sources and the chapter begins by reminding you of this. Let’s examine a few of these sources...
Diversity. There has been a rise in the number of racial and ethnic minority students enrolled in the nation's public schools; this number will (most likely) continue to rise. Teaching children from different cultures and backgrounds is an important piece to account for when planning curriculum.
Standards. Standards is a reason for reform. We've already looked at standards; these are something you must keep in mind when planning lessons.
Data-Driven Instruction may sound new, but it is not a new concept to you. We’ve done a great deal of discussing the outcomes of test-taking and assessments. You've probably all heard "teaching to the test."
Technology. Today’s students have had much experience with technology, therefore, it’s important to provide them with opportunities to learn with technology. It may take a while for you to be creative and think of ways to use it in your teaching (if you haven’ t been).
Health and Wellness. Obesity is a major concern in this country. Therefore, it is important to make sure that children have the opportunity to be active. Unfortunately, due to the pressure of academics, many schools have been taking physical education/activity time out of the curriculum.
Violence: One issue that I notice this new edition of the text has excluded is violence. However, I think that this topic is important; we need to keep children safe when they are at school. As a result of 9/11 (and, not to mention that many violent events have happened on school campuses in recent years), many school districts now have an emergency system in place that they can easily use if there is any type of incident in which the children’s safety is at risk.
WHAT ARE CHILDREN IN GRADES ONE TO THREE LIKE?
Your text explains that the best way to think of a child’s development during this time is: slow and steady. During this stage, there is not much difference between boys and girls when it comes to physical capabilities. Although it is always important to not stereotype based on one’s gender, it is especially important during these years. These children are also entering into their "tween" years, thus; being sensitive to the children's and parents' needs in regards to such changes is important.
It is important to remember that children in the primary grades are in the Concrete Operations Stage. This stage is children ages 7 to 12. The term operation refers to an action that can be carried out in thought as well as executed materially and that is mentally and physically reversible.
These children are at an age in which they can compare their abilities to their peers. And, therefore, children may develop learned helplessnes.
· Chap 2 and 3· what barriers are there in terms of the inter.docxgerardkortney
· Chap 2 and 3
· what barriers are there in terms of the interpersonal communication model?
Typically, communication breakdowns result from lack of understanding without clarification; often, there wasn't even an attempt at clarification. If barriers to interpersonal communication are not acknowledged and addressed, workplace productivity can suffer.
Language Differences
Interpersonal communication can go awry when the sender and receiver of the message speak a different language -- literally and figuratively. Not everyone in the workplace will understand slang, jargon, acronyms and industry terminology. Instead of seeking clarification, employees might guess at the meaning of the message and then act on mistaken assumptions. Also, misunderstandings may occur among workers who do not speak the same primary language. As a result, feelings may be hurt, based on misinterpretation of words or of body language.
Cultural Differences
Interpersonal communication may be adversely affected by lack of cultural understanding, mis-perception, bias and stereotypical beliefs. Workers may have limited skill or experience communicating with people from a different background. Many companies offer diversity training to help employees understand how to communicate more effectively across cultures and relate to those who may have different background experiences. Similarly, gender barriers can obstruct interpersonal communication if men and women are treated differently, and held to different standards, causing interpersonal conflicts in the workplace.
Personality Differences
Like any skill, some people are better at interpersonal communication than others. Personality traits also influence how well an individual interacts with subordinates, peers and supervisors. Extraversion can be an advantage when it comes to speaking out, sharing opinions and disseminating information. However, introverts may have the edge when it comes to listening, reflecting and remembering. Barriers to interpersonal communication may occur when employees lack self-awareness, sensitivity and flexibility. Such behavior undermines teamwork, which requires mutual respect, compromise and negotiation. Bullying, backstabbing and cut throat competition create a toxic workplace climate that will strain interpersonal relationships.
Generational Differences
Interpersonal communication can be complicated by generational differences in speech, dress, values, priorities and preferences. For instance, there may be a generational divide as to how team members prefer to communicate with one another. If younger workers sit in cubicles, using social networking as their primary channel of communication, it can alienate them from older workers who may prefer face-to-face communication. Broad generalizations and stereotypes can also cause interpersonal rifts when a worker from one generation feels superior to those who are younger or older. Biases against workers based on age can constitute a form of disc.
· Case Study 2 Improving E-Mail Marketing ResponseDue Week 8 an.docxgerardkortney
· Case Study 2: Improving E-Mail Marketing Response
Due Week 8 and worth 160 points
Read the following case study.
A company wishes to improve its e-mail marketing process, as measured by an increase in the response rate to e-mail advertisements. The company has decided to study the process by evaluating all combinations of two (2) options of the three (3) key factors: E-Mail Heading (Detailed, Generic); Email Open (No, Yes); and E-Mail Body (Text, HTML). Each of the combinations in the design was repeated on two (2) different occasions. The factors studied and the measured response rates are summarized in the following table.
Write a two to three (2-3) page paper in which you:
1. Use the data shown in the table to conduct a design of experiment (DOE) in order to test cause-and-effect relationships in business processes for the company.
2. Determine the graphical display tool (e.g., Interaction Effects Chart, Scatter Chart, etc.) that you would use to present the results of the DOE that you conducted in Question 1. Provide a rationale for your response.
3. Recommend the main actions that the company could take in order to increase the response rate of its e-mail advertising. Provide a rationale for your response.
4. Propose one (1) overall strategy for developing a process model for this company that will increase the response rate of its e-mail advertising and obtain effective business process. Provide a rationale for your response.
Your assignment must follow these formatting requirements:
. Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
. Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
. Build regression models for improving business processes.
. Design experiments to test cause-and-effect relationships in business processes.
. Use technology and information resources to research issues in business process improvement.
. Write clearly and concisely about business process improvement using proper writing mechanics.
Read each discussion 1-4 and then write a 200 word response for each.
With your response, you can either expand on the initial post with similar, formally cited, specific examples or additional information regarding the original example(s) (be sure the additional information isn’t simply a re-statement of what has already been posted) or you can respond with a well-supported (based on formally cited information) counter point.
APA FORMAT
Response should have 1 source for each discussion
1. A message in sports is brought to sports economists in Jeremiah 29:11. This verse states, “For I.
· Briefly describe the technologies that are leading businesses in.docxgerardkortney
· Briefly describe the technologies that are leading businesses into the third wave of electronic commerce.
· In about 100 words, describe the function of the Internet Corporation for Assigned Names and Numbers. Include a discussion of the differences between gTLDs and sTLDs in your answer.
· In one or two paragraphs, describe how the Internet changed from a government research project into a technology for business users.
· In about 100 words, explain the difference between an extranet and an intranet. In your answer, describe when you might use a VPN in either.
· Define “channel conflict” and describe in one or two paragraphs how a company might deal with this issue.
· In two paragraphs, explain why a customer-centric Web site design is so important, yet is so difficult to accomplish.
· In about two paragraphs, distinguish between outsourcing and offshoring as they relate to business processes.
· In about 200 words, explain how the achieved trust level of a company’s communications using blogs and social media compare with similar communication efforts conducted using mass media and personal contact.
· Write a paragraph in which you distinguish between a virtual community and a social networking Web site
· Write two or three paragraphs in which you describe the role that culture plays in the development of a country’s laws and ethical standards.
QUESTION 1
Lakota peoples of the Great Plains are notably:
nomadic and followed the buffalo herds
Sedentary farmers, raising corn, northern beans, and potatoes
peaceful people who tried to live in harmony with neighboring tribes and the environment
religious and employed a variety of psychoactive plants during religious ceremonies
QUESTION 2
Tribal peoples of the Great Plains experienced greater ease at hunting and warfare after the introduction of:
Hotchkiss guns
smokeless gunpowder
horses
Intertribal powwows
all of the above
QUESTION 3
The Apaches and Navajos (Dine’) of the southwestern region of North America speak a language similar to their relatives of northern California and western Canada called:
Yuman
Uto-Aztecan
Tanoan
Athabaskan
Algonkian
QUESTION 4
The Navajo lived in six or eight-sided domed earth dwellings called:
wickiups
kivas
hogans
roadhouses
sweat lodge
QUESTION 5
Pueblo Indians, such as the Zuni and Hopi tribes, are descendants of the ancient people known as the:
Anasazi
Ashkenazi
Athabaskan
Aztecanotewa
Atlantean
2 points
QUESTION 6
1. Kachinas, or spirits of nature, were believed to:
Assist in the growth of crops and send rain
Help defend the Navajo against all foreign invaders
Provide medical assistance to the Hopi when doctors were not available
Combat evil spirits such as Skin-walkers or Diablitos
All of the above
2 points
QUESTION 7
1. The preferred dwellings among the Lakota Sioux were:
wickiups
adobe pueblos
pit houses
teepees
buffalo huts
2 points
QUESTION 8
1. Native Americansbenef.
· Assignment List· My Personality Theory Paper (Week Four)My.docxgerardkortney
· Assignment List
· My Personality Theory Paper (Week Four)
My Personality Theory Paper (Week Four)
DUE: May 31, 2020 11:55 PM
Grade Details
Grade
N/A
Gradebook Comments
None
Assignment Details
Open Date
May 4, 2020 12:05 AM
Graded?
Yes
Points Possible
100.0
Resubmissions Allowed?
No
Attachments checked for originality?
Yes
Top of Form
Assignment Instructions
My Personality Theory Paper
Instructions:
For this assignment, you will write a paper no less than 7 pages in length, not including required cover and Reference pages, describing a single personality theory from the course readings that best explains your own personality and life choices. You are free to select from among the several theories covered in the course to date but only one theory may be used.
Your task is to demonstrate your knowledge of the theory you choose via descriptions of its key concepts and use of them to explain how you developed your own personality. It is recommended that you revisit the material covered to date to refresh your knowledge of theory details. This is a "midterm" assignment and you should show in your work that you have studied and comprehended the first four weeks of course material. Your submission should be double-spaced with 1 inch margins on all sides of each page and should be free of spelling and grammar errors. It must include source crediting of any materials used in APA format, including source citations in the body of your paper and in a Reference list attached to the end. Easy to follow guides to APA formatting can be found on the tutorial section of the APUS Online Library.
Your paper will include three parts:
I. A brief description of the premise and key components of the theory you selected. You should be thorough and concise in this section and not spend the bulk of the paper detailing the theory, but rather just give enough of a summary of the key points so that an intelligent but uniformed reader would be able to understand its basics. If you pick a more complicated theory, you should expect explaining its premise and key components to take longer than explaining the same for one of the simpler theories but, in either case, focus on the basics and keep in mind that a paper that is almost all theory description and little use of the theory described to explain your own personality will receive a significant point deduction as will the reverse case of the paper being largely personal experience sharing with little linkage to clearly described key theory components.
II. A description of how your chosen theory explains your personality and life choices with supporting examples.
III. A description of the limitations of the theory in explaining your personality or anyone else’s.
NOTE: Although only your instructor will be reading your paper, you should still think about how much personal information you want to disclose. The purpose of this paper is not to get you to share private information, but rather to bring one .
· Assignment List
· Week 7 - Philosophical Essay
Week 7 - Philosophical Essay
DUE: Mar 22, 2020 11:55 PM
Grade Details
Grade
N/A
Gradebook Comments
None
Assignment Details
Open Date
Feb 3, 2020 12:05 AM
Graded?
Yes
Points Possible
100.0
Resubmissions Allowed?
No
Attachments checked for originality?
Yes
Top of Form
Assignment Instructions
Objective: Students will write a Philosophical Essay for week 7 based on the course concepts.
Course Objectives: 2, 3, & 4
Task:
This 4 - 5 full page (not to exceed 6 pages) Philosophical Essay you will be writing due Week 7 is designed to be a thoughtful, reflective work. The 4 - 5 full pages does not include a cover page or a works cited page. It will be your premier writing assignment focused on the integration and assessment relating to the course concepts. Your paper should be written based on the outline you submitted during week 4 combined with your additional thoughts and instructor feedback. You will use at least three scholarly/reliable resources with matching in-text citations and a Works Cited page. All essays are double spaced, 12 New Times Roman font, paper title, along with all paragraphs indented five spaces.
Details:
You will pick one of the following topics only to do your paper on:
· According to Socrates, must one heed popular opinion about moral matters? Does Socrates accept the fairness of the laws under which he was tried and convicted? Would Socrates have been wrong to escape?
· Consider the following philosophical puzzle: “If a tree falls in the forest and there's no one around to hear it, does it make a sound?” (1) How is this philosophical puzzle an epistemological problem? And (2) how would John Locke answer it?
· Evaluate the movie, The Matrix, in terms of the philosophical issues raised with (1) skepticism and (2) the mind-body problem. Explain how the movie raises questions similar to those found in Plato’s and Descartes’ philosophy. Do not give a plot summary of the movie – focus on the philosophical issues raised in the movie as they relate to Plato and Descartes.
· Socrates asks Euthyphro, “Are morally good acts willed by God because they are morally good, or are they morally good because they are willed by God?” (1) How does this question relate to the Divine Command Theory of morality? (2) What are the philosophical implications associated with each option here?
· Explain (1) the process by which Descartes uses skepticism to refute skepticism, and (2) what first principle does this lead him to? (3) Explain why this project was important for Descartes to accomplish.
Your paper will be written at a college level with an introduction, body paragraphs, a conclusion, along with in-text citations/Works Cited page in MLA formatting. Students will follow MLA format as the sole citation and formatting style used in written assignments submitted as part of coursework to the Humanities Department. Remember - any resource that is listed on the Works Cited page must .
· Assignment 3 Creating a Compelling VisionLeaders today must be .docxgerardkortney
· Assignment 3: Creating a Compelling Vision
Leaders today must be able to create a compelling vision for the organization. They also must be able to create an aligned strategy and then execute it. Visions have two parts, the envisioned future and the core values that support that vision of the future. The ability to create a compelling vision is the primary distinction between leadership and management. Leaders need to create a vision that will frame the decisions and behavior of the organization and keep it focused on the future while also delivering on the short-term goals.
To learn more about organizational vision statements, do an Internet search and review various vision statements.
In this assignment, you will consider yourself as a leader of an organization and write a vision statement and supporting values statement.
Select an organization of choice. This could be an organization that you are familiar with, or a fictitious organization. Then, respond to the following:
· Provide the name and description of the organization. In the description, be sure to include the purpose of the organization, the products or services it provides, and the description of its customer base.
· Describe the core values of the organization. Why are these specific values important to the organization?
· Describe the benefits and purpose for an organizational vision statement.
· Develop a vision statement for this organization. When developing a vision statement, be mindful of the module readings and lecture materials.
· In the vision statement, be sure to communicate the future goals and aspirations of the organization.
· Once you have developed the vision statement, describe how you would communicate the statement to the organizational stakeholders, that is, the owners, employees, vendors, and customers.
· How would you incorporate the communication of the vision into the new employee on-boarding and ongoing training?
Write your response in approximately 3–5 pages in Microsoft Word. Apply APA standards to citation of sources.
Use the following file naming convention: LastnameFirstInitial_M1_A3.doc. For example, if your name is John Smith, your document will be named SmithJ_M1_A3.doc.
By the due date assigned, deliver your assignment to the Submissions Area.
Assignment 3 Grading Criteria
Maximum Points
Chose and described the organization. The description included the purpose of the organization, the products or services the organization provides, and the description of its customer base.
16
Developed a vision statement for the organization. Ensured to accurately communicate the goals and aspirations of the organization in the vision statement.
24
Ensured that the incorporation and communication strategy for the vision statement is clear, detailed, well thought out and realistic.
28
Evaluated and explained which values are most important to the organization.
24
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate r.
· Assignment 4
· Week 4 – Assignment: Explain Theoretical Perspectives for Real-life Scenarios
Assignment
Updated
Top of Form
Bottom of Form
For each of the following three scenarios, use a chart format to assess how each traditional theoretical perspective would best explain the situation that a social worker would need to address. You may create your charts in Word or another software program of your choice. An example chart follows the three scenarios.
Scenario 1
You are a hospital social worker who is working with a family whose older adult relative is in end-stage renal failure. There are no advanced directives and the family is conflicted over what the next steps should be.
Scenario 2
You are a caseworker in a drug court. Your client has had three consecutive dirty urine analyses. She is unemployed and has violated her probation order.
Scenario 3
You are a school social worker. A teacher sends her 9-year-old student to you because he reports that he has not eaten in 2 days and there are no adults at home to take care of him.
Chart Example:
Your client, an 11-year-old girl, was removed from home because of parental substance abuse. She is acting out in her foster home, disobeying her foster parents and not following their rules.
Theory
Explanation for Scenario – please respond to the questions below in your explanation
Systems Theory
What systems need to be developed or put in place to support the child? Would Child Protective Services need to become involved? What other systems would support her and a successful outcome for being in foster care?
Generalist Theory
What is the best intervention or therapy to use based on this child’s situation? Given her circumstances, how could you best improve her functioning?
Behavioral Theory
What behaviors are being reinforced? What behaviors are being ignored or punished? What would you suggest to maintain this placement? Would this involve working with the foster parents?
Cognitive Theory
How would you help your client to examine her thinking, emotions, and behavior? What would this entail from a cognitive developmental framework?
Support your assignment with a minimum of three resources.
Length: 3 charts, not including title and reference pages
Your assignment should demonstrate thoughtful consideration of the ideas and concepts presented in the course by providing new thoughts and insights relating directly to this topic. Your response should reflect scholarly writing and current APA standards where appropriate. Be sure to adhere to Northcentral University's Academic Integrity Policy.
Assignement 3
State the function of each of the following musculoskeletal system structures: Describe the structures of the musculoskeletal system.
Skeletal muscle
Tendons
Ligaments
Bone
Cartilage
Describe each of the following types of joints:
Ball-and-socket
Hinge
Pivot
Gliding
Saddle
Condyloid
Newspaper Rubric
CATEGORY
4
3
2
1
Headline & Byline & images
16 points
Article has a .
· Assignment 2 Leader ProfileMany argue that the single largest v.docxgerardkortney
· Assignment 2: Leader Profile
Many argue that the single largest variable in organizational success is leadership. Effective leadership can transform an organization and create a positive environment for all stakeholders. In this assignment, you will have the chance to evaluate a leader and identify what makes him/her effective.
Consider all the leaders who have affected your life in some way. Think of people with whom you work—community leaders, a family member, or anyone who has had a direct impact on you.
· Choose one leader you consider to be effective. This can be a leader you are personally aware of, or someone you don’t know, but have observed to be an effective leader. Write a paper addressing the following:
· Explain how this leader has influenced you and why you think he or she is effective.
· Analyze what characteristics or qualities this person possesses that affected you most.
· Rate this leader by using a leadership scorecard. This can be a developed scorecard, or one you develop yourself. If you use a developed scorecard, please be sure to cite the sources of the scorecard. Once you have identified your scorecard, rate your leader. You decide what scores to include (for example, scale of 1–5, 5 being the highest) but be sure to assess the leader holistically across the critical leadership competencies you feel are most important (for example, visioning, empowering, strategy development and communication).
· Critique this individual’s skills against what you have learned about leadership so far in this course. Consider the following:
· How well does he/she meet the practices covered in your required readings?
· How well has he/she adapted to the challenges facing leaders today?
· If you could recommend changes to his/her leadership approach, philosophy, and style, what would you suggest? Why?
· Using the assigned readings, the Argosy University online library resources, and the Internet including general organizational sources like the Wall Street Journal, BusinessWeek, or Harvard Business Review, build a leadership profile of the leader you selected. Include information from personal experiences as well as general postings on the selected leader from Internet sources such as blogs. Be sure to include 2–3 additional resources not already included in the required readings in support of your leadership profile.
Write a 3–5-page paper in Word format. Apply APA standards to citation of sources. Use the following file naming convention: LastnameFirstInitial_M2_A2.doc.
By the due date assigned, deliver your assignment to the Submissions Area.
Assignment 2 Grading Criteria
Maximum Points
Explained how this leader has been influential and why you think the leader is effective showing analysis of the leader’s characteristics or qualities.
16
Analyzed the characteristics or qualities the leader possesses that have affected you most..
16
Rated your leader using a leadership scorecard and supported your rationale for your rating.
32
Criti.
· Assignment 1 Diversity Issues in Treating AddictionThe comple.docxgerardkortney
· Assignment 1: Diversity Issues in Treating Addiction
The complexities of working with diverse populations in treating disorders, such as addictions, require special considerations. Some approaches work better with some populations than with others. For example, Alcoholics Anonymous (AA) programs are spiritually based and focus on a higher power. Some populations have difficulty with these concepts and are averse to participating in such groups.
Select a population—for example, African Americans; Native Americans; or lesbians, gays, or bisexual individuals. Research your topic by using articles from the supplemental readings for this course or from other resources such as the Web, texts, experience, or other journal articles related to diversity issues and addictions.
Write a three- to five-page paper discussing the following:
· Some specific considerations for working with your chosen population in the area of addiction treatment
· Whether your research indicates that 12-step groups work with this population
· Any special problems associated with this population that make acknowledging the addiction and seeking treatment more difficult
· Any language or other barriers that this population faces when seeking treatment
Prepare your paper in Microsoft Word document format. Name your file M4_A1_LastName_Research.doc, and submit it to the Submissions Area by the due date assigned Follow APA guidelines for writing and citing text.
Assignment 1 Grading Criteria
Maximum Points
Discussed some specific considerations for working with your chosen population in the area of addiction.
8
Discussed whether your research indicates that 12-step groups work with your chosen population.
8
Discussed any special problems associated with this population that make acknowledging the addiction and seeking treatment more difficult .
8
Discussed any language or other barriers that this population faces when seeking treatment.
8
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources, displayed accurate spelling, grammar, and punctuation.
4
Total:
36
· M4 Assignment 2 Discussion
Discussion Topic
Top of Form
Due February 9 at 11:59 PM
Bottom of Form
Assignment 2: Discussion Questions
Your facilitator will guide you in the selection of two of the three discussion questions. Submit your responses to these questions to the appropriate Discussion Area by the due date assigned. Through the end of the module, comment on the responses of others.
All written assignments and responses should follow APA rules for attributing sources.
You will be attempting two discussion questions in this module; each worth 28 points. The total number of points that can be earned for this assignment is 56.
Minority Groups
Many minority groups experience stress secondary to their social surroundings. For example, a family living in poverty may face frequent violence. Limited income makes meeting the day-to-day need.
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
We all have good and bad thoughts from time to time and situation to situation. We are bombarded daily with spiraling thoughts(both negative and positive) creating all-consuming feel , making us difficult to manage with associated suffering. Good thoughts are like our Mob Signal (Positive thought) amidst noise(negative thought) in the atmosphere. Negative thoughts like noise outweigh positive thoughts. These thoughts often create unwanted confusion, trouble, stress and frustration in our mind as well as chaos in our physical world. Negative thoughts are also known as “distorted thinking”.
How to Create Map Views in the Odoo 17 ERPCeline George
The map views are useful for providing a geographical representation of data. They allow users to visualize and analyze the data in a more intuitive manner.
The Art Pastor's Guide to Sabbath | Steve ThomasonSteve Thomason
What is the purpose of the Sabbath Law in the Torah. It is interesting to compare how the context of the law shifts from Exodus to Deuteronomy. Who gets to rest, and why?
TESDA TM1 REVIEWER FOR NATIONAL ASSESSMENT WRITTEN AND ORAL QUESTIONS WITH A...
PA 503NFP Public Budgeting and Finance Douglas MorganL.docx
1. PA 503NFP: Public Budgeting and Finance Douglas Morgan
Lewis and Clark College
PA 503NFP: Public Budgeting and Finance Douglas Morgan
Lewis and Clark College
HANDBOOK ON PUBLIC BUDGETING Douglas MorganWith
the Assistance of Kent Robinsonand Support of Drew Barden
and Dennis StrachotaHatfield School of GovernmentExecutive
Leadership InstituteCollege of Urban and Public AffairsPortland
State UniversityPrepared for the Oregon State Fiscal
Association
198
State of Oregon Edition, 2002
TABLE OF CONTENTS
Acknowledgements 1
Introduction: Public Budgeting & Democratic
Governance 3
Section I – Foundational Building Blocks of Public
Budgeting
2. Chapter 1 The Multiple Purposes of Public Budgeting 14
Chapter 2 The Budgeting Cycle: Behavioral Consequences 28
Chapter 3 Budget Actors: Conflicting Perspectives 45
Section II – Budget Formats: Structuring the Budget Debate
Introduction 71
Chapter 4 Line Item Budgeting (Object Code) 73
Chapter 5 Program Budgeting (PPBS) 83
Chapter 6 Performance Budgeting 98
Chapter 7 Zero-Based Budgeting (ZBB) 117
Conclusions
· Use of Formats by State of Oregon 147
· Formats and Democratic Governance 159 Section
III – Revenues: The Well-Spring of Budgeting
Chapter 8 Revenues: Establishing the Budget Parameters
169
Chapter 9 Revenue Forecasting 200
Section IV – Budget Implementation & Control
Chapter 10 Budget Execution & Financial Control 220
Summary and Conclusions 235
3. Glossary
238
8
acknowledgmentsThis Handbook is the result of the generous
contributions of several individuals who have assumed major
responsibility for authoring draft material for several key
chapters. Kent Robinson prepared the initial drafts of
Chapters 1-3, 8 and the use of budget formats by the State of
Oregon summarized in the conclusions to Part III. Drew Barden
prepared the material on revenue estimation that serves as the
basis for chapter 9. Dennis Strachota drafted chapter 10.
Douglas Morgan wrote the material for the remaining sections
of this Handbook and assumed lead editorial responsibility for
organizing and synthesizing the material into an integrated
whole. This cooperative effort was generously assisted by the
following individuals whose contributions have greatly
improved the accuracy and quality of information provided in
this Handbook on Public Budgeting. Of course, the officially
listed authors take full responsibility for all errors of
commission and/or omission.Drew Barden, City Economist, City
of Portland, Bureau of Finance and Management, who
generously allowed us to incorporate his excellent work on
revenue forecasting in chapter 9.Becky Best, former Executive
Director of the Oregon State Fiscal Officers Association, who
took the initiative to transform the original vision of this
Handbook into an operational plan of action. Jennifer
Chambers, Program Administrator, Executive Leadership
Institute, Mark O. Hatfield School of Government, Portland
State University, for her administrative and editorial oversight
of the project.George Dunford, former Statewide Budget
Coordinator with the Budget and Management Division, Oregon
Department of Administrative Service, for clarifying many of
4. the special features of the State of Oregon’s budget process.
Kelly Freels, Budget Manager, Budget and Management
Division, Oregon Department of Administrative Services, for
his careful attention to the accuracy of all sections of this
manuscript.Linda Gesler, Manager of the Budget and Contracts
Unit with the Oregon Youth Authority, for her reflections on the
use of budget theory and formats in the Oregon budget process.
Don Lew, President of the Oregon Fiscal Officers Association,
for his support in working with State of Oregon budget officials
to transform this Handbook into a training program for members
of the association.Theresa McHugh, Director of the Budget and
Management Division, Oregon Department of Administrative
Services, for continued encouragement and the assistance of her
office in providing necessary information throughout all stages
in the preparation of this Handbook.Fred Miller, former
Director, Oregon Department of Administrative Services, for his
invaluable historical perspective on the role of the governor in
exercising administrative control over state agencies.Brigetta
Olsen, MPA Graduate Assistant, Hatfield School of
Government, Executive Leadership Institute, for her excellent
editorial assistance in preparing this manuscript for
publication.Oregon State Fiscal Officers Association, for taking
the initiative to provide the financial and moral support
necessary to sustain the preparation of this Handbook.Daniel
O’Toole, Professor of Public Administration, Hatfield School of
Government, for bringing to bear his 25 years of experience in
teaching public budgeting to make editorial comments on this
manuscript.Cora Parker, Economist with the Office of Economic
Analysis, Oregon Department of Administrative Services for her
careful editorial attention to accuracy of the information
contained in chapters 8 and 9.Tom Potiowsky, State Economist,
Office of Economic Analysis, Oregon Department of
Administrative Services for clarifying the revenue forecasting
aspects of the Oregon budget process.
Dennis Strachota, Budget and Finance Director, Tualatin Valley
Water Authority and former Executive Director of Municipal
5. Finance Officers Association, for preparing the draft of chapter
10 and providing editorial assistance and counsel throughout the
writing process.
Jon Yunker, former Director of the Oregon Department of
Administrative Services, for his invaluable historical
perspective on the role o*f DAS in the state budget process.
INTRODUCTION:
PUBLIC BUDGETING AND DEMOCRATIC GOVERNANCE
In many superficial ways, public budgeting is not much
different from household budgeting. The money available to
spend is almost always less than what is needed; there is an
abundance of some information and a complete lack of other
information necessary to make fully rational choices; time-
frames for making decisions are frequently too short, even when
the right information is available; those necessary to help us
carry out rational choices sometimes do not act as expected.
These conditions create much anxiety and frustration, especially
for those who are reluctant to act without all of the information
they may need or who wish to act only with the speed and
meticulous care of an old-world Swiss watchmaker.
Public Budgeting is not about numbers; it is about making
democratic governance work. Despite the similarities between
household and public budgeting, there are obviously some
important differences. Perhaps the most important are the role
responsibilities of the participants. These responsibilities are
fixed by law and operate within a complex system of separation
of powers and checks and balances. When viewed in this light,
public budgeting becomes an inseparable part of a jurisdiction’s
general governance activities, not simply a mechanical process
performed by technicians. There are at least two advantages of
approaching public budgeting from this “governance” point of
view: First, it can help to reduce the frustrations of participants
in the process; second, it ennobles the activity of public
budgeting by making it an integral part of the community’s on-
going debate about how best to achieve the collective well-
6. being of its citizens.
Frequently, actors in the budgeting process forget that their
responsibilities are profoundly shaped by the jurisdiction’s
peculiar system of separation of powers and checks and
balances. Participants sometimes become so preoccupied with
their "own knitting" that they seldom pause to reflect on how
their work interfaces with the work of others to achieve the
larger public good. One of the consequences of this narrow
perspective is that expectations are created at each stage of the
budgeting process, which frequently exceeds the capacity of
others to meet them. The end result is that everyone is
disappointed with the performance of everyone else. Before
venting our frustrations on individuals and processes, it is
useful to stop and ask whether these frustrations ultimately stem
from the way we have designed our democratic processes of
governance in order to accommodate multiple and competing
public purposes.
Once we view public budgeting as part of our jurisdiction’s
larger structure of authority, the practical task of developing a
budget becomes a window to the community’s heart and soul.
The budgeting process is the focal point for competing claims
about who should rule, about justice, about the role of experts
and citizens, in short, about the future health of our multiple
federal state and local systems of governance. This Handbook
assumes that those with budget responsibility participate
actively in shaping what the public good means. Whether they
like it or not those with fiscal and budgetary responsibility are
not simply instrumental agents of their job descriptions but
constitutive agents of the public interest (Cook, 1996, chap.1;
Morgan, 2001). To the extent this is true, to that extent it is
imperative that participants understand their roles within our
peculiar form of democratic governance. With that in mind it
might be useful to remind ourselves of some of the basic
principles and assumptions that are an integral part of our
multiple state and local systems of democratic governance. All
of these systems are derivative from the architectonic bargains
7. that were struck by those who framed our constitutional system
of governance in 1787. Consequently, the Founding Debates
provide the clearest and best window for understanding the
multiple and conflicting principles that are imbedded in our
complicated and inefficient systems of governance. These
principles have some important implications for the way we
think about and practice public budgeting as a governance
activity.
Democratic Governance, Budgeting and the Public Interest
Those who framed our system of democratic governance
believed that a regime of ordered liberty could only be
preserved if the government successfully balanced the need for
responsiveness, expertise, the protection of minority rights and
on-going creative leadership. Each of these four needs grew out
of the first-hand experiences of the founding generation as they
struggled to create a structure that would appropriately balance
competing democratic values. For example, the excesses of
King George set the tone for the early part of the Revolutionary
War period that resulted in excessively powerful state
legislative bodies and an Articles of Confederation that had no
executive capacity. The shortfalls of this solution became fully
evident as the enthusiasm of giving "all power to the people"
soon foundered on the dual shoals of incompetent government
and majority tyranny (Thach, 1969, Chap. II).
The inability of General Washington to acquire the necessary
arms and supplies
during the revolutionary war demonstrated that democratic
government needed greater unity of command operating within a
stable system of government operations. Legislative-centered
structures of authority, while quite good for collective
deliberation, are not particularly well suited to act when energy,
dispatch, predictability, precision, efficiency and constancy of
purpose are the order of the day. Like the Untied Nations,
NATO and other legislative-centered structures of authority, the
Articles of Confederation did not have the executive authority
or administrative capacity to collect taxes, raise arms, or deliver
8. what was needed in a timely fashion. It soon became evident
that the ship of liberty could be sunk by too little power at the
center, just as it could be sunk by too much power.
The disadvantages of giving too much power to the legislative
branch were also soon reinforced by the "Shay's Rebellion
Problem". In the months leading up to the Constitutional
Convention, angry debtor farmers from western Massachusetts
took up arms and marched on the state courts to prevent
enforcement of debtor laws. The prospect that mob democracy
in the streets could quickly undo the successes of the eight-year
War for Independence was a sobering reminder that excessive
legislative power could not protect the rights of the minority. It
became increasingly clear that the democratic ship of liberty
can not only be equally sunk by too much or too little power at
the center, it can also be sunk by the failure to protect against
majority tyranny over the rights of the minority.
As the Philadelphia Convention debates unfolded, delegates
were also reminded by Alexander Hamilton and others of the
importance of creating a government with the capacity for
creativity and innovative leadership. Table I below summarizes
these competing democratic values that are constantly in
dynamic tension within our multiple systems of state, local and
national governance. This table presents a portrait of the
public interest that is very much problematic. The need to
reconcile responsiveness, efficient and competent government,
protection of minority rights, while at the same time allowing
for innovative and creative leadership, is a recipe for
interminable debates about what is needed most at any given
time to promote the larger public good. Yet, without attending
equally to each of these needs democratic liberty can be
seriously endangered. The great irony of this dilemma is that
each of the four major sources of danger to liberty can not be
addressed without at the same time making the others worse.
This irreconcilable dilemma is perhaps best summarized in the
following American governance beatitudes:
American Democratic Governance Beatitudes
9. Too much power at the center begets usurpation of
authority, to which majority rule is a corrective;
Too much majority rule begets majority tyranny, to which
separation of powers and checks and balances is a corrective;
Too much separation of powers and checks and balances begets
incompetent and enervative government, to which unity at the
center is a corrective.
Too much unity at the center begets usurpation.
The need to preserve liberty from multiple dangers is manifest
at a very practical level in our system of checks and balances
and separation of powers. This balance gets struck in slightly
different ways, depending on local customs, traditions,
structures of authority and historical circumstances. For
example, the State of Oregon strikes this balance in favor of
citizen-centered control over all aspects of the governance
process through powerful commissions, the initiative and
referendum process, and a very constrained administrative rule-
making process Many local jurisdictions with full-time
city managers or county administrators and part-time elected
officials may strike this democratic balance in favor of a greater
emphasis on efficiency and effectiveness in the planing and
implementation of public programs. But regardless of how a
particular
TABLE I
RECONCILING CONFLICTING DEMOCRATIC VALUES
Sources of Danger: Incompetence: No Leadership:
Usurpation: Majority Tyranny:
Constitutional Competence: Energy: Majority
rule: Minority rights:
Values:
order, efficiency, vision, popular
10. control, protection of property
effectiveness creativity
access freedom of speech,
press and assembly
equal
protection
Cause/Reason: "George "Articles of "King
George "Shay's Rebellion
Washington Confederation Problem"
Problem"
Problem" Problem"
Hamiltonian Tradition
Jeffersonian Madisonian
Tradition
Tradition
Constitutional Unitary Executive Representation
Bill of Rights
Manifestation: Representation as filter Popular
Elections Separation of
Indirect Elections (i.e.,
Federalism Powers
U.S. Senate, President) Checks
and Checks and
Separation of Powers
Balances Balances
Federalism
11. jurisdiction chooses to craft its structure of authority to
accommodate competing values, the overall task of maintaining
a “balanced” system remains the same. This notion of “system
balance” is perhaps best captured by the “democratic
balancewheel” represented in Table II on the following page.
.
The competing values represented by the Democratic
Balancewheel are deeply imbedded in American governance
practices and traditions. For example, the concern for citizen-
centered governance first championed by the Antifederalists and
the supporters of Jeffersonian democracy has been kept alive
and further institutionalized through the legacies of Jacksonian
democracy, the populist movement, and the various citizen-
centered advocacy movements in the latter half of the 20th
century. But there is an equally strong institutionalized concern
for the efficient and effective delivery of government services
that has been kept alive by the progressive movement, the
professionalization of career public administration and the
reliance on the scientific management of the affairs of
government. Our own more recent “Reinvention of
Government” movement both reflects and expresses the
conflicting concerns for more “customer service” and greater
productivity. Woven throughout our democratic efforts to make
democracy work over the last 200 years is the concern for
protecting minority rights and the need to provide all citizens
with “due process”, fair treatment, and consistent and
predictable processes of governance.
The Democratic Balancewheel metaphor in Table II will serve
as the central framework for this Handbook on Public
Budgeting. As we shall see in the chapters that follow, public
budgeting is not about esoteric techniques, knowledge and
numerical calculations. It is really about how best to balance
competing democratic values and the appropriate amalgam of
participation, sets of expertise and decision-making processes
12. that best achieves the larger public interest.
Given the broad focus taken by this Handbook, readers can not
expect the text to provide them with what they need to be fully
proficient with the micro-details of their jurisdiction’s budget
process. The information in this Handbook clearly needs to be
supplemented by the detailed technical information and
organizational requirements that are unique to each
jurisdiction's and organizational unit’s public budgeting
process.
TABLE II
PROTECTING
MINORITY RIGHTS
Shay’s Rebellion Problem
Democratic Balancewheel
RESPONSIVE
GOVERNMENT -
“The King George Problem”
COMPETENT
GOVERNMENT
"The George Washington Problem”
Jacksonian & Populist Tradition
· Customer service
· Citizen legislature
· Open government
· Initiative/referendum
· Contracting Out
· Referendum
13. Progressive & Entrepreneurial Tradition
· Efficiency
· Effectiveness
· Contracting Out
Bureaucratic & Rights Tradition
· Bill of Rights -
· privacy, speech,
· private property, etc.
· Equal Treatment
· Due Process
· Open Government
.
The Handbook is divided into four sections. Section I examines
three foundational elements critical to understanding why the
process works the way it does: 1) the competing purposes a
budget is intended to serve; 2) the consequences of the budget
cycle for all participants; and 3) the conflicting perspectives of
the budget actors. The central question raised by Section I is:
What is the best way to manage the allocation of scarce
resources in the face of diverse opinions on complex issues that
have to be decided in a short period of time? This is the basic
question that all public budgeting processes have to succeed in
answering.
Section II explores a variety of budget formats that are used to
help solve the allocation problem that emerges from Section I.
The various formats of line item budgeting, program budgeting,
performance budgeting, and zero-based budgeting represent
14. different decision criteria and what counts for evidence in
resolving the problem of allocating scarce public resources. At
the heart of this discussion is the question of whether analysts
and program managers should have a major say in answering
this question or whether the decision should be left primarily to
elected officials. We return in the Conclusion of the Handbook
to address this question in the context of our system of checks
and balances and separation of powers.
Section III focuses on the role that revenue sources and
estimation play in the budget allocation process. This has
become an increasingly important issue, especially since the
establishment of new legal limitations that have been placed on
revenue sources in Oregon through the initiative and referendum
processes.
Section IV focuses on budget control and implementation. This
is the shortest of the sections, not because it is less important,
but because it is governed by a combination of technical
protocols and practices that are idiosyncratic to each
organization and jurisdiction.
We conclude this Handbook with some final reflections on how
the budgeting process and the role of its participants contribute
to the overall functioning of our system of democratic
governance. We argue that our system of checks and balances
and separation of powers necessitates a strong role for career
administrators, citizen activists, elected officials and technical
experts. This view does not do much to help resolve conflicts
in the budgeting process but it reframes the conflicts so that
they are seen as a natural and necessary byproduct of our
peculiar form of democracy. We believe this “reframing” has a
sobering influence on expectations. By viewing conflicts as an
important part of the process of our system of democratic
governance, participants are less likely to see conflicts as
artifacts that can be made to disappear through the magic of
budget reform or restructuring.
To summarize, this Handbook is intended to serve as a
corrective to the corrosive consequences of the truncated
15. perspectives of participants in the public budgeting process.
The Handbook is not designed to make one a technical expert
on budgeting. Instead, It is written with the following three
specific goals in mind:
1. to help participants understand the overall logic of the public
budgeting process and the respective role performed by each of
the participants;
2. to provide the reader with a historical understanding of the
limits and possibilities for budget reform initiatives; and
3. to demonstrate the need for participants in the budgeting
process to view their activities as an essential element in our
system of democratic governance. In fact, this Handbook
assumes that you cannot be a responsible agent in the budgeting
process without possessing a theory of democratic governance.
In the absence of such a theory, participants simply become
instrumental functionaries
in a mechanical kind of process. CHAPTER REFERENCES
Cooke, Brian (1997). Bureaucracy and Self-Government:
Reconsidering the Role of Public Administration in American
Politics. Baltimore: Johns Hopkins University Press.
Morgan, Douglas (2000). Foundations of Public Service,
Chapter 2: “Public Organizations and Democratic Theory”;
Chapter 3: “Historical Development of American Public
Administration”
http:www.eli.pdx.edu/Morgan.html
Thach, Charles, Jr. (1922). The Creation of the American
Presidency. 1775-1789. Baltimore: Johns Hopkins University
Press.
16. Section I
Foundational Building Blocks of Public
Budgeting
Chapter 1 - The Purposes of Public Budgeting
Chapter 2 - The Budgeting Cycle and Its Behavior
Consequences
Chapter 3 - Budget Actors: Conflicting Perspective
13
Chapter 1*
The Multiple Purposes of Public Budgeting
The public budgeting process is the operational heart of our
system of democratic governance. It is the focal point for the
reconciliation of competing visions of the public good. The
final budget that emerges from this process represents for the
time being a working consensus of how best to allocate revenue
that has been taken from citizens to fund programs that are
deemed to serve the larger public good. The budgeting process
is the best forum to witness the reconciliation of these multiple
and competing claims about what constitutes the public interest.
In every governmental jurisdiction throughout the United
States, the development, adoption, implementation and
reconciliation of a public budget reflects disagreement over the
proper balance to be struck among the following five major
purposes served by a public budget: 1) funding programs that
are responsive to constituent wishes; 2) funding programs that
17. are effective in accomplishing their goals; 3) funding programs
that are cost efficient; 4) communicating clearly to the multiple
"attentive" publics and 5) using the budget to insure a healthy
economy.
Frequently, disagreements over these budgetary priorities boil
down to differences of opinion about using the budget to meet
short term versus long term needs. For example, elected
officials and program clients are usually much more concerned
about the short term impacts of a public budget than is the case
for policy experts and program managers, who are more inclined
to view the budget from a longer term perspective.
For many politicians and citizens the budget process is "scarcity
allocation problem'. How can you give the citizens what they
want within the revenue the taxpaying public is willing to
provide? When viewed from this perspective, the budgeting
process is mainly a task of creating a working consensus that
can survive through the next budgetary cycle. On the other
hand, for many budget analysts, program managers, and
administrators the budget process provides an opportunity to
improve the effectiveness and the efficiency of state programs.
The overall legitimacy
14
* Kent Robinson took responsibility for preparing much of the
initial draft material for this chapter.
of state government and the ability of administrative agencies to
garner the on-going support of the citizenry may well depend on
how well participants in the budgeting process successfully
balance these competing short and long-term priorities. In
short, the test of success for the state budgeting processes is
how successfully it balances the existing preferences of voters,
with the needs of future generations, and does so with an eye to
cost effectiveness, the promotion of a vibrant economy and the
maintenance of the fiscal health of the government. This is a
tall, if not nearly impossible order to successfully meet year
18. after year. The goal of this chapter is to explore these
conflicting purposes in greater detail, with a special focus on
how these conflicting purposes are reflected in the State of
Oregon's budget process.
Many of the purposes of a public budget, as we will see, are
reflected both in the structure and the sequential order of the
budget process itself. Even the analytic steps in budget
preparation and the format and required informational content
of the budget documents themselves provide a means to reflect
the purposes and goals of the budget. Importantly, this
structured process also serves to guide and condition the
behavior of administrators, legislators, advocates and other
participants in the process. The challenge for budget
practitioners is to design and structure budgeting activity and
its products effectively to carry out the differing goals of these
multiple participants in the process.
The History of Public Budgeting as a Guide to Budget Purpose
Historically, the evolution of Oregon's budget process has
mirrored the national trend away from a very decentralized
legislative-centered budget process to an executive-driven
model that has gone through three developmental stages:
· Financial, with an emphasis on spending control and
accountability;
· Administrative, with an emphasis on operational efficiency
and effectiveness; and
· Policy development, with an emphasis on strategic planning
and policy coordination.
The antecedents of our present formalized and quite structured
process of public budgeting emerged as one of many
government reforms advocated by the Progressive Movement at
the turn of the last century (Schick, 1980). Prior to 1900 it was
common for each agency or government commission to
approach the legislature independently for funding. Under these
19. conditions, the state governor was left with only informal
control, and the legislature was faced with an uncontrolled and
uncoordinated flood of requests.
In addition to the balkanized nature of the early budgeting
process, several other factors combined to contribute to the
development of a unified system of budgeting that was
executive-centered. First, government was growing in both size
and complexity. For some turn-of-the-century reformers this
growth demonstrated the need to curtail and to control the size
of government. For others, a more unified public budgeting
process provided an opportunity to control graft and
corruption, and rectify the excesses of government spending.
For still other reformers, the consolidation of fractured
government commissions and agencies under strong executives
marked a key step toward increasing government efficiency.
The development of what has come to be called the “executive
budget” proved to be a ready-made solution to the dual goals of
preventing corruption and increasing administrative efficiency.
An “executive budget” simply required the chief executive
officer of a jurisdiction to consolidate all agency spending
requests into a single document that could be presented to the
legislature. The 1921 Budget and Accounting Act required the
President for the first time in the history of the United States to
present such an “executive budget” to Congress each year. This
set the stage for similar reforms to be put into place at the state
and local levels of government. When these new centralized
budget processes were combined with civil service and
procurement reform, the primary tools were fully in place for
increasing the efficiency and professionalism of modern
government.
The turn-of-the-century reformers’ goals of curtailment and
control created the first and, still primary, justification for a
unified public budget. To implement these purposes,
accountants were hired and accounting practices were
formalized. These practices emphasized the importance of
clearly identifying costs and establishing routine protocols for
20. controlling spending. This "control-centered" system resulted
in what has come to be commonly known as the “object of
expenditure” or “line item budget", a sample of which is
provided in Table IV -1 (pp. 74 ff). This system still remains
the primary tool used in public budgeting. Its strengths and
weaknesses will be discussed in much greater detail in Chapter
4.
By the end of the depression and the beginning of the Second
World War, a variety of civil service, purchasing and budgeting
reforms had created an increasingly professional government
service. With spending control institutionalized, the purpose of
public budgeting began to shift to place greater focus on the
efficiency and the effectiveness of government operations. The
idea of “performance budgeting” gradually emerged from these
early 1940's concerns over how best to increase the efficiency
and effectiveness of the administration of public programs. As
this shift began to occur, professional public administrators
became increasingly important members of agency budget
staffs. Importantly, the presentation of efficiency information
in the budget documents raised the visibility of “performance”
issues with legislators and executives.
During the 1960’s, practitioners and academic researchers began
emphasizing the importance of viewing budgeting as an integral
part of long-range program and agency planning. Secretary of
Defense, Robert McNamara and his “whiz kids” from Ford
Motor Company, set a very high standard of what careful
planning could accomplish if systematically applied to public
agencies. The dominance of rational analysis and the practical
availability of mainframe computers supported this shift to
planning as a centrally important purpose for public budgeting.
But budgeting as a planning tool conflicted with other agency
units and professionals who were more interested in immediate
service to clients or making certain that legislative concerns
were being addressed. During this period, legislators had little
interest in radical departures from the program levels and
allocations forged in the budget agreements of previous years.
21. As a result, the planning function of public budgeting was never
fully adopted in practice, as we will discuss in greater detail in
Chapter 5.
Today’s public budgets continue to reflect the learning and
features of these earlier budget purposes described above. Line
item and performance budgeting are well-institutionalized in
structure, practice and values. Over the years, public
budgeting has come to serve other important purposes,
especially in coordinating the related activities of agencies and
communicating to the various attentive publics.
Public Budgeting as a Governing Tool
Today public budgeting has become an increasingly central
galvanizing force for both the administrative and policy side of
governance. This process begins with the preparation of
program-level, agency-level, and then department-level requests
for the coming fiscal year. In Oregon, the Department of
Administrative Services (DAS) combines the department
requests into a Governor’s Recommended Budget. The
legislature considers the Governor’s recommendations, adopts a
final budget and appropriates funds by agency and by program
for the coming biennium. Administrators then establish
financial controls, develop work plans and implement the
budget. Quarterly reporting and other monitoring requirements
serve to reconcile spending with the allocated budget goals.
This budget process presents a political platform for the
selection of policy choices and for the allocation of resources to
support those choices. The governor’s Recommended Budget
sets the stage for this process by arraying and prioritizing all
the functions and needs of state government. This budget
represents a unified policy statement for state services and
provides the foundation for the Governor's advocacy efforts
during the coming legislative session.
The construction of the governor’s budget also provides a
means to coordinate service delivery across agencies and
22. programs. A comprehensive response to complex social,
environmental and other problems often requires the expertise
and services of several state agencies. The development of a
state budget provides the foundation from which to organize a
coordinated response to these complex problems and needs.
In contrast, for agency program managers the budget process
represents an opportunity to demonstrate program successes, to
describe needs, to advocate for increased funding, and to
propose new initiatives. Program managers can use the process
to demonstrate what they can produce at different funding
levels. With the spending information from repeated budget
cycles, program managers can develop unit cost trends and other
productivity measures. These measures may complement the
productivity measures developed from the agency’s accounting
systems.
Reflecting its roots, the budget process still provides the tools
to insure financial accountability. Legislative oversight and
audit functions are important activities that provide an
opportunity for agencies to demonstrate that they have complied
with legislative directives. This compliance provides
assurances to both elected officials and to the public that the
agency and its programs are serving the public interest.
The primary concern for financial accountability is reflected in
two fundamental ways in Oregon’s state budget process:
1. The Governor’s Recommended Budget and the Legislative
Adopted Budget are required to be balanced by the Oregon
Constitution.
2. The Legislature has a constitutional duty to enact a budget.
Taken together, these two constitutional requirements ensure
the citizenry that their elected officials will provide public
documentation of how their tax dollars are being spent and that
the expenditures will not exceed the revenues that has been
collected.
Public Budgeting as a Communications Tool
23. The public budget process and its documents serve as
communication tools to a variety of audiences. The general
public, issue advocates, and legislators all receive information
from the budget process. Once the budget has been adopted by
the legislature and signed into law, agency administrators and
staff members become the information recipients. Importantly,
each of these actors perceives the budget differently. A given
budget format and its unique analytic emphasis may be
especially helpful to one actor, but may hold little meaning or
interest for others (see discussion of budget formats in Section
II of this Handbook). Budget documents and other briefing
materials must reflect the needs and understanding of the
audiences they reach.
In the first instance, agency directors must prepare a budget that
persuades the Governor and the Budget and Management review
staff that it is worthy of support. At this level of the process,
the information in the budget document must explain why a
program and its agency deserves continued support, how it
meets the Governor’s policy priorities, and how well it is using
the resources it has been given. In short, agency budget
documents must communicate to the Governor and the central
budget office the needs and health of the programs that it
administers.
After an agency budget has been incorporated into the
Governor’s Recommended Budget the primary audience for
communicating information shifts from the executive to the
legislative branch of government. The primary goal at this
stage is to provide information to legislative budget staff, who
provide the elected officials with the recommendations and
analysis that serve as the basis for their decisions. Oregon is no
exception in targeting the legislative staff as the primary
audience for much of the information that is prepared as part of
the Governor’s Recommended Budget.
Perhaps the most important purpose for public budgeting is to
communicate an agency’s intentions and performance to the
citizens of the state. The budget process presents a routine
24. mechanism for extending this message. The potential for
building citizen trust in an agency stretches beyond the formal
presentations to agency boards and commissions, the
legislature, and interest groups, to lay citizens throughout the
state.
The media plays a major role in presenting budgets to the
citizens of the state. The key events in the budget processes
and budget documents must serve to support a mass
communication task. Successful communication helps to build
legitimacy for the agency and its programs, and more broadly
for state government.
Public Budgeting as an Influence on the Economy
The spending and taxation policies of public jurisdictions,
regardless of size, have economic impacts. Of course, the
federal government, with its 1.8 trillion dollar budget, 2.75
million employees, and the capacity to deficit spend has far
more impact on the economy than the State of Oregon with its
nearly 30 billion dollars of biennial expenditures, 40,000
employees, and a constitutional requirement to present a
balanced budget. To put this in even further perspective, one of
the top five Fortune 500 companies will generate 1.75 trillion
dollars of revenue and have 350,000 employees. By comparison,
The Oregon State budget is “small potatoes”, and consequently
has a comparatively small impact on the economy of the state.
With that said, however, state spending and taxing policy is
important in attracting an expanding qualified labor pool and in
competing for growing businesses whose income add to the
state’s revenue stream (see Chapter 9). Federal matching
dollars add to the state’s economy, primarily through the social
service programs administered by the Department Human
Resources. In turn, state grants complement county and local
government spending in the economy.
From an economist’s point of view, the state budget serves the
following combination of economic objectives:
25. 1. funds social service programs for those in need, thus
increasing the demand for private sector goods and services;
2. reflects tax policy that affects business and individuals;
3. reflects and funds the enforcement of commercial,
transportation, land use and environmental regulations that
affect the business climate;
4. funds education and other training programs that enhance the
state’s human and economic resources;
5. funds the direct and the contracted production of goods and
services. These benefits may range from the sale of state timber
and other resources, to higher education, to the delivery of law
enforcement and correctional services;
6. funds routine purchases and capital projects that stimulate
economic activity;
7. serves to redistribute wealth across the state’s residents; and
8. funds economic development efforts to attract and help
distribute economic activity across the state.
9. supports the state’s largest single employer.
While a particular state agency or program might address one or
several of these economic benefits, only a fully-assembled
budget can demonstrate the full range of economic potentials.
Both the Budget and Management Division at the executive
level and the Legislative Fiscal Office at the legislative level
provide this global economic perspective for the State of
Oregon. For agency managers and budget officers with an
agency or a program level focus, these larger economic uses of
the state budget may not be fully apparent.
A final factor that influences the economic health of the state,
but is usually taken for granted, is the overall integrity and
competence of those who manage the budget and financial
forecasting processes. If revenue and expenditure estimates are
continually off the mark and state employees loose their jobs,
negative signals are sent to the larger financial community.
When there is a structurally sound budget that matches
recurring revenues with recurring expenses, lenders and
26. financial analysts are encouraged to grant more favorable credit
ratings and reduced interest rates to state government. Recent
changes in federal Securities and Exchange Commission
regulations require the disclosure of state financial health,
including debt and pension liabilities to prospective lenders.
Clarity and honesty in budget preparation and presentation
provides the evidence for demonstrating structural integrity in
the state budget. All budget process players, including elected
officials and administrative analysts, bear responsibility for
enhancing the structural integrity of the state budget.
Public Budgeting as Political Opportunity
The state budget process presents a series of opportunities for
elected officials and interest groups. The perspectives and
needs of elected officials and interest groups may frequently
contrast with the values and hopes of most public
administrators. Understanding these contrasting needs is a
useful key to understanding the budget process.
As elected officials operating within a representative system of
government, the governor and Oregon state legislators face a
different set of performance evaluations than their
administrative counterparts. Elected officials must respond to
their constituent’s needs and demonstrate a record of leadership.
Even the most junior legislator must demonstrate an ability to
control or use government to solve problems in the home
district. Survival as an elected official rests on this ability. In
contrast, civil service professionals often rely on agency and
professional values to guide their sense of action and
accomplishment. For example, program managers, direct
service providers (i.e., social worker, police officer, civil
engineer, forester, etc.) and budget analysts for agencies are
primarily committed to acquiring the resources necessary to
maintain the efficient and effective delivery of program services
to clients, not delivering on promises to constituents.
Sometimes clients are constituents and vice versa, but there is a
27. fundamental difference between these two orientations. The
state budget process provides recurring leadership opportunities
to bridge and reconcile these competing perspectives.
A state governor (Forsythe, 1997) faces special challenges.
The promises of an election campaign must be quickly
translated into policies and programs. Campaign goals and
visions must be translated into legislation and directives that
can reform and reorient the administrative agencies. The
biennial budget process provides one of the most available tools
for expressing this agenda.
Yet, a governor must make refinements with care. There are
two reasons for exercising caution in making these refinements,
one structural and the other economic. The implications of
budget choices within the context of the existing set of
economic conditions first become fully evident only with the
compilation of an integrated budget. Good economic times
generate strong revenues and provide a chance to strengthen the
fiscal health of the state budget. When acting against the
backdrop of a recession, the governor must limit spending to
match revenues. For all the hopes and promises of new
programs and services, spending cuts and reductions may be the
order of the day.
In addition to economic considerations, there are structural
reasons built into the process, which require the governor to
exercise caution in presenting his Recommended Budget to the
legislature. The Governor’s budget is reviewed and modified by
the Legislative Revenue Office and the Legislative Fiscal Office
to meet the needs of the political leadership of that branch of
government. When executive and legislative branches are
divided along partisan lines, compromise is usually necessary to
meet a two-fold constitutional duty shared by the Executive and
legislative branches: 1) the Governor must present a balanced
budget to the legislature and 2) the legislative branch is
constitutionally required to enact a budget.
Finally, Oregon’s biennial budget process provides a means for
interest groups and the citizenry at large to raise and debate
28. issues. Legislative proposals and votes on proposed funding
levels provide the opportunity for the "attentive" publics to
become actively involved in their government. A budget
process and its documents must support this form of citizen and
interest group involvement.
Chapter Summary
The public budgeting process and its products serve a wide
variety of fiscal, administrative, financial and governance
purposes. The biennial Oregon state budget process reflects
these multiple and conflicting purposes:
1. financial control;
2. allocation of scarce resources;
3. program coordination;
4. improving program efficiency and effectiveness;
5. communication;
6. protection of the state government’s fiscal condition;
7. influencing the state’s economy;
8. political opportunity for elected officials to exercise
leadership by
· reorienting state government; and
· demonstrating accomplishment of campaign commitments.
9. legitimating state agencies and programs. Critical to
legitimacy are the numerous opportunities for citizens'
participation in the budget process.
The above list of purposes illustrates why public budgeting is
the heart and soul of democratic governance. The process
creates a necessary meeting ground for democratic claims that
almost always are at odds: competing demands of interest
groups, administrative concerns for operational efficiency and
program effectiveness, leadership aspirations of elected
officials, taxpayer discontent over excessive spending, citizen
concerns for ever more responsiveness and accountability, and
contending ideologies about the proper scope and limits of
government's reach into the lives of its citizens. Table 1:1
29. below provides a summary of these enduring conflicts.
The public budgeting process bears the burden of reconciling
this very complex array of competing purposes with quite
different sets of information and expertise that are the standard
bearers for these purposes. Frequently, we judge the success
of our government in general by how well it accomplishes this
monumentally difficult budget-balancing task in particular. In
the final analysis and perhaps most importantly, public
budgeting is more about successfully reconciling these
competing purposes than it is about managing numbers and
technical expertise.
Table1:1
Enduring Conflicts Regarding the Purpose of a Public Budget
A. What ends should the budget serve?
1. Competent, efficient government
2. Protecting the well-being of those who are disadvantaged and
unrepresented
3. Promoting a healthy economy
4. Protecting the rights of private property
B. Who should decide?
1. Experts and career professionals
2. Elected officials
3. Citizens
4. Clients
30. 20
CHAPTER STUDY QUESTIONS
1. What are the major purposes of the budgeting process in your
agency?
2. How do these purposes compare with those of the federal
budgeting process or other agencies for whom you have
worked?
3. In your agency who seems to care most about what purposes
of the state budgeting process?
4. In what ways, if any, are the purposes of the budgeting
process in your agency in conflict? Be prepared to illustrate
with examples. To what extent do you believe these conflicts
can be successfully resolved?
CHAPTER REFERENCES AND ADDITIONAL RESOURCES
Downs, Anthony. (1960). "Why the Government Budget is
Too Small in a Democracy," World Politics (July 1960).
Forsythe, Dall, W. (1997). Memos to the Governor: An
Introduction to State Budgeting. Washington D.C.:
Georgetown. An excellent summary of the role of state
governors in the budget process, also economic impacts of the
state budget.
Greider, William. (1981). "The Education of David Stockman,"
Atlantic Monthly, (Dec. 1981), pp. 27-54.
Key, V.O. (1940). “The Lack of a Budgetary Theory,"
American Political Science Review, vol. 34 (December 1940),
pp. 1137-40. Also in Albert Hyde. (1992). Government
31. Budgeting: Theory, Process and Politics. Pacific Grove, CA:
Brooks Cole.
Lee, Robert & Ronald Johnson. (1998). Public Budgeting
Systems, 6th edition, Rockville, Maryland: Aspen Publishers.
Chapters 1, 2, 15.
Lyden, Fremont J. and Mark Lindenberg. (1983). Public
Budgeting in Theory and Practice. New York: Longman.
Chapters 1 and 2.
Rubin, Irene. (2000). The Politics of Public Budgeting:
Getting, Spending, Borrowing and Balancing, 4th edition. New
York: Chatham House, Chapter 1.
Schick, Alan. (1980). “Budgeting as an Administrative
Process.” In Schick, Alan, ed. Perspectives on Budgeting.
Washington D.C.: American Society for Public Administration.
Includes a history of public budgeting.
Schick, Alan. (1966). “The Road to PPB: The Stages of Budget
Reform”, Public Administration Review 26 (December): 243-
258 in Hyde, Albert. (1992). Government Budgeting: Theory,
Process and Politics, Pacific Grove, CA: Brooks Cole. pp. 46-
60.
Wildavsky, Aaron. (1992). The New Politics of the Budgetary
Process, second edition, New York: Harper Collins. Chapter 1,
10, pp. 430-440.
Wildavsky, Aaron. (1984). The Politics of the Budgetary
Process, fourth edition. Boston, MA: Little Brown. Prologue,
Chapter 1.
Chapter 2*The Budget Cycle: Characteristics and Consequences
A public budgeting cycle can best be viewed as a season with
the following distinct phases:
1. construction of the program and agency/department requests;
2. compilation of the agency/department requests into a
government-wide recommended budget;
3. review and legislative adoption;
4. agency/departmental implementation; and
5. audit, reconciliation
32. Like all other kinds of seasons, there are characteristic patterns
of behavior that are manifest as a consequence of the inherent
nature and requirements of the season itself. The budgeting
season is a very high-energy time, especially during the
preparation stage. During this phase, lots of activity is
expended on gathering, analyzing, organizing and presenting
information. There are lots of "balls in the air" at the same time
and numerous participants whose work requires coordination.
Under these pressing circumstances, the time allotted to
complete budgeting-related activities is never enough to meet
fixed deadlines. This is not only because the season is short,
but also because many participants must keep up with other
duties that are not directly connected with their seasonal budget
responsibilities. Just as summers predispose individuals to
dress differently than winters, so do budgeting seasons cause
participants to act differently than is the case when not involved
in the throes of the budgeting process. In this chapter we will
explore the distinctive characteristics of the budgeting season
and the behavioral consequences for participants. An
understanding of these “seasonal” dimensions of public
budgeting is important in helping us establish realistic
expectations of what the public budgeting process can bear and
what it can not bear. Hopefully, it will also provide readers
with a greater understanding and, perhaps, appreciation for the
seemingly anomalous behavior they may see occurring during
the
budgeting process.
28
* Kent Robinson took responsibility for preparing much of the
initial draft material for this chapter
Summary Purposes of the Budget Cycle and Process
We have already reviewed in some detail the multiple and
33. competing purposes of the public budgeting process in the
previous chapter. We want to return to these purposes in the
context of our discussion of the budgeting cycle for a simple
and perhaps obvious reason. In order to successfully reconcile
the multiple and competing purposes served by a budget
(allocation of resources to diverse needs, the enhancement of
governmental efficiency and effectiveness, the fostering of
government legitimacy, and the improvement of the fiscal and
economic health of the government entity), the process itself
must be carefully crafted. In fact, many argue that in our
system of democratic governance, the transparency, openness
and fairness of the process may be more important than the
substantive result that the process itself produces. This is
especially true of public budgeting where so much is at stake
for all of the participants who need to emerge from the process
with the will to work cooperatively with each other on future
issues.
Foremost, the public budgeting process must organize and
support a political process. The process must coordinate the
roles of elected officials, administrators, interest group
advocates, and citizens in order to produce the political
agreements necessary to pass and adopt a budget. The
contention experienced in many budget processes demonstrates
the need for an especially robust process. Unique among
legislative and administrative processes, all public budgeting
processes must be completed in a timely manner. Without
passage of a budget, government operations lose authorization
for spending and cease to function.
Importantly, public budgeting processes are not immutable. For
most budget process participants, the deadlines and
requirements are very rigid and demanding. But, within
constitutional frameworks, executives and legislatures may
revise budget processes to meet political and fiscal needs. With
political agreement, the focus, the structure and the timing of a
public budget process can be changed.
In addition to the political purposes that the budgeting process
34. must serve, the process must structure and organize the
technical analysis upon which a public budget rests. The cycle
must provide an opportunity for sound analysis by budget and
revenue analysts, which includes accurate projections of current
expenditure and revenue trends, predictions of future revenues
and spending, and accurate assessment of the impacts of fiscal
agreements.
To summarize, the public budgeting process and cycle must be
designed to accommodate the following key purposes:
1. Organize activities and participants through the development
of a stable, public schedule for administrative, legislative and
citizen activity.
2. Respond to the needs and goals of the process participants.
3. Support and demonstrate technical integrity.
4. Respond to changing conditions.
5. Recognize the impact of the State of Oregon budget process
on the planning, decision making and spending by county and
local governments.
In the sections that follow, we will discuss how the budgeting
cycle is organized to accomplish these multiple purposes.
A. The Budget Process Organizes Activities and Participants
All public budgeting processes must guide and coordinate a
diverse set of participants to a final budget agreement that can
provide resources and policy direction to agency administrators.
To provide this guidance and coordination, a state level budget
process must ensure adequate opportunities for governors,
legislators, agencies, governing boards and appointed
commissions, interest groups and the general public to influence
the development of the budget spending allocations and policy
directives. A stable, well-publicized, process schedule is a
critical tool for organizing and negotiating the development of
this necessary political agreement.
A stable schedule also provides sufficient lead time for
technical preparation of the budget by agencies or government
35. departments. A stable schedule provides expected cues to
agencies and administrators that ease movement through the
steps of the budget process. These cues help to focus advance
planning and rapid reaction to decisions made earlier in the
budget process.
Importantly, public budgeting processes interact with other
political and legislative processes. For example, election
cycles and electoral politics may have a strong influence on the
budget process. At the state level, this influence becomes more
pronounced every four years during the campaign and election
for the Oregon governor. Campaign issues and candidate
commitments may become quickly transformed into budget
initiatives by a new governor. A newly-elected governor has
until February 1st following his or her election to complete a
recommended budget. This contrasts with non-election years in
which the governor presents the recommended budget by
December 1st before the legislature convenes.
Also at the state-level, legislative term limits can exert an
influence on the budget process. The turnover of key legislators
on the Joint Ways and Means Committees (See Glossary) can
result in major transformations of leadership and the loss of
critical expertise. The turnover of legislators also results in the
loss of the personally-brokered agreements and understandings
that once helped to produce collaborative working relationships,
even in the face of strong partisan and policy disagreements.
The absence of this informal structure and precedent can slow
the passage of budget and spending agreements.
At the county and local levels, the effect of election cycles may
be more moderated. Membership terms on city councils and on
county commissions are staggered to assure continuity on policy
and budget decisions. However, elections for mayor in cities
with a strong mayor form of government may have an especially
strong influence on budget cycles falling in campaign years.
The fiscal year or fiscal biennium covered by a budget cycle
reflects the time span of agency budget implementation and
spending. Ideally, all budget preparation and adoption will be
36. completed before the start dates of the new fiscal year. For
example, the federal fiscal year begins on Oct. 1st and ends the
following Sept. 30th. Congress works under pressure from
January, when the President releases his budget, through
September in order to complete action on the necessary
spending bills by Oct. 1st. Failure to complete action results in
a full or partial government agency shutdown.
Reflecting Oregon’s biennial legislative cycle, the fiscal
biennium begins July 1st following the convening of the
legislative session and runs for two years. Table II-1 displays
the schedule for the Oregon state budget process for the 1999-
2001 biennium. Full completion of all phases of the Oregon
state budget process may take from three to four years. For
management purposes, Oregon state agencies follow a July 1st
to June 30th fiscal year. The Oregon Budget cycle is visually
illustrated in graphic form in Figure II-2. This graphic
representation captures some of the complexity of activities and
actors that have to be successfully coordinated.
Table II:1
FY 1999-2001
State of Oregon
Budget and Appropriations Process
Budget Process Phase
Time Frame
Agency preparation of a budget request for the Governor.
Early 1998 to August-September 1998
Integration of agency requests and preparation of the
Governor’s Recommended Budget. Presentation of the
Governor’ Recommended Budget
September 1998 to December 1998
Legislative consideration of the Governor’s Recommended
budget. Oversight of current agency spending. Passage of a
Legislatively Adopted Budget
37. January 1999 to July 1999
Implementation of the Adopted Budget. Emergency Board
actions yield an Approved Budget
July 1999 to July 2001
Audits, reconciliation, and monitoring. Progress toward Oregon
Benchmarks.
July 2001 onward as necessary
For Oregon counties and local governments, state law
establishes a 12-month fiscal year beginning on July 1st and
ending on June 30th. In 2001 the Oregon legislature authorized
local governmental jurisdictions to adopt a two-year budget.
For most jurisdictions, there are periods during the year when
agencies and departments may be involved simultaneously in
three budget years: closing the books and auditing last year’s
expenditures, managing and controlling the current year’s
budget,
33
Figure II: 2
OREGON BUDGET CYCLE
38. BUDGET CALL
BUDGET REVIEW & APPROVAL
IMPLEMENTATION
AUDIT
Executive Branch
Revenue Forecasts
Administrative Interpretation & Implementation
Budget Preparation
Departments
Internal Allocation
BAM*Apportionment
Governor
Secretary of State Audit
J F M
A M J
JY A
S
O N
D J
F M
A M
J JY
A S O
39. N D
J F M A
M J JY A S O N D J
1998
1999
2000
2001
Legislative Branch
Joint Ways and Means*: Subcommittees on:
- General Government - Human Resources
- Public Safety/Regulation - Natural Resources
- Transportation & Economic DevelopmentLegislative Fiscal
Office*
Legislative Revenue Office*Emergency Board*
and preparing the budget for the next year. At the state level,
Oregon’s biennial legislative process reduces the overlap of
budget cycles. For example, as an Oregon state agency began
the preparation of its 1999-2001 budget request for the
Governor in spring 1998, it was operating on funds provided in
the 1997-1999 cycle. By December 1998, the Governor had
released his recommended budget. Customarily, a new
Governor releases his/her recommended budget prior to the
start of the legislative session in January, even though the
Governor is not legally required to do so until January 1. With
the adoption of a budget by the legislature in the summer of
1999, the agency completed implementation of the 1997-1999
40. funding. While the agency began operating under funding from
the just-adopted 1999-2001 appropriation, it began any auditing
and reconciliation processes for the 1997-1999 cycle.
In contrast, the annual budget cycle used by the federal
government may result in an agency dealing with as many as
four fiscal years and budget cycles at once. This is because the
problems of scale and complexity at the federal level require
agencies to begin to undertake estimates two years in advance,
rather than just one, as is the case for local jurisdictions with an
annual budget.
B. The Budget Process Must Respond to the Needs of
Participants
The structure of each public budgeting process must necessarily
respond to the political and technical needs of the actors who
participate. For example, budget analysts must be accorded the
time to digest and present the results of their analytic work.
Auditors need to have the books closed at a time certain in
order for them to perform their duties. And agency managers
need to have enough time to prepare the budget on the front end
of the process and to approve expenditures and pay bills at the
at the end of the cycle. In most circumstances the design of the
process reflects intentional decisions by the participants. In
other cases, the budget process may be altered by unexpected
events that redirect the attention and energy of the participants
(i.e., national disaster, political scandal, etc.) Intentional or
not, the legislative phase of the budget process is an expression
of political strategy and tactics.
To most participants immersed in a budget process, the
structure and requirements are rigid and fixed. The budget
process sets a timetable for a set of activities to be completed
by a given set of participants within a specified period of time.
Completion of the budget process according to this timetable is
essential if the agency is to deliver services and the government
is to operate.
41. However, the budget process itself can be changed to meet the
needs and goals of the process participants. At the Oregon
state level, the Governor and the Director of Administrative
Services (DAS) exert important control over the timing and the
content of the agency budget requests and the preparation of the
Governor’s Recommended Budget. The biennial Budget and
Legislative Concept Instructions (Department of Administrative
Services, 1998) provide a primary vehicle to influence the
analysis and development of the budget. Within the structure of
the state constitution, the Oregon Legislature and the Governor
may agree to changes in the legislative adoption and
implementation phases of the budget process. The legislature
may structure its own internal legislative processes as it
addresses revenue and spending issues.
At any given time the nature of the relationship between the
governor and the legislature greatly affects the success of the
budget process and its outcomes. Without political leadership
by these participants the budget process may quickly collapse
into a stalemate. Even as they work toward a budget agreement,
elected officials all must demonstrate gain for constituents and
where possible, avoid political pain. Since the technical or
professional criteria of success used by public administrators is
different than the criteria used by elected officials, the
budgeting process must also recognize and accommodate these
differing perspectives.
At the county and local level, the budget process for most
jurisdictions reflects the directives set forth in Oregon state
statutes. The legislature may revise these procedures and
quickly affect hundreds of county and local budget processes.
And, within the statutory direction, local cities, counties and
special districts may refine the budget process as needed. But,
overall, and especially in comparison to the federal budget
process, state and local budgeting is orderly and produces
results in a much more timely fashion (see Collender, 1996).
Local budgeting processes are better able than the federal
government to strike a successful balance between the need for
42. flexibility by elected officials and the need for orderly
collection and analysis of information by career professionals.
Without this balance, the process will at best be characterized
by partisan political strife and, at worst, collapse in stalemate.
On the other hand, if there is extensive flexibility and little
structure, at best decisions won’t get made in a timely and
disciplined fashion, and, at worst, end in a profligate tangle of
expenditures with little attention to available resources.
C. The Budget Process Should Support and Demonstrate
Technical Integrity
While the primary purpose behind a public budgeting process is
to organize political forces, the process must also support the
technical analysis that structures the financial relationships of
revenues and expenses. At its most fundamental level, the
budget process must clearly and fully demonstrate that recurring
revenues will match with recurring expenses. The technical
analysis supporting a public budget must demonstrate a full
disclosure of all the political, economic and organizational
assumptions used in assembling the budget.
Whenever the integrity of this technical analysis is called into
question, citizens will challenge the legitimacy of the budget,
the budget process, the elected officials and the administrators
involved. A continuing loss of integrity in a budget process
will breed widespread public cynicism and distrust of
government. A lack of technical integrity will also become
evident to the financial community to whom the government
must demonstrate on-going credit worthiness. The public
budgeting process at both the state and local levels must
provide sufficient and accurate technical information to support
investment decisions.
The technical aspects of budgeting are especially critical in the
construction of budget requests at the program, agency and
department levels. At these levels of the process technical
analysis must fully and accurately describe the public demand
43. for services and the resource needs of each program or fund. In
short, careful workmanship by professionals helps to ensure
accurate information with regard to the demand for services in
relationship to the available resources.
During the legislative review and adoption phases of the budget
process, the rush to political agreement must not subvert the
technical integrity of the budget under development. Arbitrary
adjustments to incremental baselines, combinations of line
items and activities, and the use of revenue gimmicks challenge
the integrity of the budget process and the final budget it
produces. The budget process and the culture of the legislature
or local government must allow sufficient time for budget
analysts and staff to develop realistic and accurate analyses that
can fully support political intentions and agreements.
At the local government level, technical standards set by the
Government Officers Financial Association (GFOA) and the
Generally Accepted Accounting Practices (GAAP) provide
standards for technical integrity and clarity of budget
presentation. Oregon state law further refines these general
standards for county and local budget preparation.
D. The Budget Process Must Respond to Changing Conditions
The public budgeting process does not end with the legislative
adoption of a new budget. Once adopted agency administrators
and program directors must now allocate and combine the
appropriated funding and resources into workable programs.
Administrators must also interpret and prioritize the policy
directions that have accompanied the appropriations. Agency
administrators may also need to reconcile funding shortfalls or
excesses as set by the legislature with matching private and
public sector funding.
Importantly, the budget process must recognize the delays in
spending that accompany some appropriations (see glossary for
definition). For many programs, the funds authorized (see
glossary for distinction between authorization and
44. appropriation) for spending in a fiscal year or biennium will be
completely spent within that period. For example, all moneys
appropriated from the Oregon state General Fund must be
expended by the close of the biennium. To respond to the need
for an extended appropriation, many “Other Funds” in the
Oregon state system are continuously appropriated (see glossary
for definition).
At the federal level, legislative appropriations grant the budget
authority necessary for agencies to spend funds. Most agencies
exercise their budget authority to make spending outlays (see
glossary for definition) in the same fiscal year of budget
authorization. However, for many federal programs with
facilities construction or major contracts, the outlays may take
effect after the close of the fiscal year of authorization. Thus,
spending authority is in effect carried forward to a future fiscal
year until it is outlayed. Accurate budget analysis at the federal
level must track the accumulated authorizations and outlays
across fiscal years (Collender, 1996).
Even with the best of program planning, conditions and client
needs may change in unexpected ways. As the fiscal year or
biennium unfolds, agencies and programs may face increased or
decreased demands for services. Similarly, governments may
face a shortfalls or windfalls in revenues. At the federal level,
and in many states and local jurisdictions, agencies may
“reprogram” or change the spending purposes of appropriated
funds up to a certain ceiling without legislative, council or
commissioner oversight. However, once this threshold has
been reached, executive action to impound, or legislative action
to rescind, reprogram, or supplement funds is required. For the
Oregon state budget system, the Legislative Emergency Board
provides the legislative oversight to adjust funding following
the biennial legislative session.
Aggressive financial and compliance reporting are important
accountability tools for both managers and elected officials.
Quarterly, biannual, nine-month, annual and biennial spending
reports provide indications of whether agencies are spending at
45. a rate that is likely to be in accord with appropriated spending
limits. These same reports are also critical for insuring that
funds are metered across the entire fiscal year or biennium, and
that funds are available to meet the highs and lows of cyclic or
seasonal work loads. Both overspending and underspending are
indications to administrative superiors and elected officials that
an agency or program is not being well-managed. In addition,
to regular financial reports, compliance reporting can be used to
demonstrate that spending is being carried out in a manner that
is congruent with legislative intent and direction.
E. The State of Oregon Budget Process Affects County and
Local Governments
In addition to structuring the process at the state level, the
Oregon state budget process affects planning and spending by
local governments and contractors. Nearly 1,500 counties,
cities, school districts, port and transportation districts, regional
government, and special service districts constitute local
government in the state. Many of these governments rely
extensively on state funding for complete or partial support of
their programs and activities.
Further, hundreds of non-profit and private sector service
organizations contract with the state or with local governments
to implement pubic programs and to deliver services. All of
these dependent governments and service providers are affected
by the timing of budget decisions and the release of
appropriated funds under the state budget process. The federal
budget process presents a similar set of timing issues for both
the Oregon state government and local governments in the state.
The integrated nature of program funding becomes clear with a
review of spending for social services in one Oregon county. In
1996-1997, in Clackamas County, 26 percent of the revenues to
fund social service programs originated from the federal
46. government. State funds contributed 41 percent of the county’s
social service program revenues. Local property taxes, local
revenues, fines and fees, transfers from other county funds, and
other sources each accounted for less than 10 percent of the
total funding. In a second example, each Oregon county adopts
a budget for the county-level Commission on Children and
Families. While each county board of commissioners or county
court reviews and adopts an annual budget for the local
commission, nearly all of the funding and the policy authority
originates from the state.
Planning and budgeting to accommodate multiple sources of
funding raises special challenges for county and local
governments. By state law, counties must adopt a budget for
the coming fiscal year by July 1st. Final legislative action on
the Oregon state budget has recently been delayed until late
June and July—long after local jurisdictions can easily plan for
funding changes. Often this means that local governments
must rely on changing estimates for state funding levels. In the
same way, federal funding decisions, which follow a fiscal year
beginning on Oct. 1st, are out of synch with the Oregon state
and local budget cycles.
Another factor which further complicates the state and local
budgeting process is the frequent “match” requirement for the
receipt of Federal or state fund transfers. At times, it is
extremely difficult for agencies to assure sufficient matching
funds to complement federal and state allocations, especially
given the different budget processes and cycles followed by
each government.
F. Summary of Central Characteristics and Implications of the
Budget
Process
At the beginning of this chapter we posed the following
question: what are the consequences of the budgeting process on
the actors? As you may recall, we likened the budgeting cycle
47. to a season where extensive activities have to be performed by a
multitude of actors in a very short period of time. In some
cases, there is too little information and in other cases there is
too much. There is uncertainty, ambiguity, and a high potential
for conflict. What are the consequences of these characteristics
of the budgeting cycle for the behavior of the participants?
The budgeting cycle imposes some order, predictability and
certainty on a process that is uncertain and frequently filled
with conflict among competing interests who have quite
different priorities on the expenditure of scarce public
resources. Still, this disciplined ordering does not eliminate the
need to take short cuts. The two most important shortcuts used
in the budgeting process are reliance on the principles of “base
budget” and “fair share”, which taken together, tend to foster
incremental changes from year to year in agency and department
budgets. As a result of frequently relying on these principles of
"base budget" and "fair share", some students of the public
budgeting process have tagged the public sector process with
the label, "incrementalism" (Wildavsky, 1974, 1992). In
Section II of this Handbook we will discuss incrementalism in
greater detail, including various efforts to overcome the
tendency for public agencies to continue what they have been
doing in the past without much reexamination. In the
meantime, it is important to understand the forces inherent in
the very nature of putting a budget together, which predispose
participants to take an incremental approach and which result in
making alternative approaches sometimes difficult to
implement.
1. Base Budget – All agencies, programs and participants in the
budgeting process begin with a presumption that they will be
able to obtain support for an existing base of services without
providing extensive analysis and justification. What constitutes
the base may change from one jurisdiction to the next and from
one year to another. In some cases, the base may be fixed at
some reduced percentage of last year’s authorized budget. In
other cases, the base may be what was authorized last year,
48. increased by some inflationary factor (i.e., 3%). The existence
of some kind of “base” from which to operate greatly simplifies
what has to be examined with care and what will serve as the
primary focus of debate.
2. Fair Share – A second important shortcut that reduces
conflict and the need for extensive analysis in the budgeting
process is the norm of “fair share”. At the end of the day when
expenditure requests exceed available resources and cuts have
to be made, what criteria should be used in funding some
programs over others? This question can be answered by
accumulating lots of information and undertaking extensive
analysis. But this is not always possible within the tight
timeframe of a budget cycle. The use of the principle of “fair
share”, like the notion of “base”, provides a norm that is easy to
apply and to implement. Usually, the norm of “fair share” is
operationalized by asking for across-the-board cuts from all
departments and programs, sometimes even from “enterprise
fund” agencies that aren’t supported by general fund revenues.
When you hear requests being made for a fixed percentage cut
in budget requests, you know that the principle of "fair share" is
being used rather than relying on extensive analysis. Reliance
on the principles of base and fair results in a process that
produces only incremental changes from year to year.
3. Incrementalism – There are several ways that the
incremental features of the budget process surface during the
budging cycle. First, as already noted, most requests begin with
an assumption that everyone will request a little more this year
than was requested last year. Second, there is an assumption
that there are likely to be cuts in the original request, but these
will normally be small. Both of the first two assumptions about
a relatively fixed base with small departures from year to year
grow out of and reinforce a third source of incrementalism: the
desire to keep past political agreements in tact. (For additional
discussion of incrementalism, see chapter 4, esp. pp. 60 ff.).
In subsequent chapters (especially, chapters 5-7), we will
discuss various alternatives to “incrementalism”, including
49. Governor Kitzhaber’s attempt to use “priority-setting” as a way
to encourage agencies to sort and order the most essential
budgetary priorities to be funded. While incremental decision-
making purposefully narrows options, the approach has several
positive attributes. Taken together, the principles of “fair share”
and “base“ make it easier for participants in the budgeting
process to simplify complexity, avoid potentially difficult
conflict, and complete the budgeting process in a timely
fashion. Equally important, the process can be completed with
enough good will for the participants to engage one another in a
civil fashion in the next cycle that is just around the corner.
Building from current political agreements speeds the
development of future agreement. The incremental approach
also provides continuity to budget decision making and to the
routine funding for each agency. Incremental decisions provide
stability in another manner. When one or two programs among
many in an agency receive relatively large adjustments,
incremental decisions at the larger agency level help to maintain
the relative structure and balance among the remaining
programs within the agency as well as balance from one agency
to another.
Study Questions
1. What are the major steps or stages in your agency’s budget?
2. What is the importance of a formalized budget cycle for your
agency/program?
3. What are the major characteristics of the budget cycle?
What, in your view, explains the difference between federal and
local budget cycles?
4. What changes would you recommend in your budgeting cycle
and why?
5. For whom does the budget cycle toll? What are the
advantages of such a cycle and for whom?
6. What is the significance of the legislative budget timetable
for your agency?
50. 7. To what extent does your agency rely on the principles of
“fair share” and “base” in assembling and finalizing its budget
request? What effect, if any, does this have on participants in
the process?
CHAPTER REFERENCES AND ADDITIONAL RESOURCES
Collender, Stanley E. (1996). The Guide to the Federal Budget
Fiscal 1997. Lanham, Maryland: Rowman & Littlefield
Publishers.
Hatfield, Mark O. (2000). Lecture Presentation, Hatfield
School of Government, Portland State University, Portland,
Oregon. April 2000.
Lyden, Fremont J. and Mark Lindenberg (1983). Public
Budgeting in Theory and Practice, Longman: New York,
Chapter 6.
Lee, Robert & Ronald Johnson (1998), Public Budgeting
Systems, sixth edition, Aspen, Chapter 3.
Oregon Department of Administrative Services. (1998). 1999-
2001Budget and Legislative Concept Instructions. Salem,
Oregon: State of Oregon Department of Administrative Services
(DAS), Budget and Management Division. These instructions
are published biennially in the spring of even numbered years at
the beginning of each budget preparation cycle. Also see DAS
home page at http://www.bam.das.state.or.us
Rubin, Irene (2000). The Politics of Public Budgeting: Getting,
Spending, Borrowing and Balancing, 4th edition, Chatham
House: New York, Chapters 3 & 4.
Wildavsky, Aaron (1992). The New Politics of the Budgetary
Process second edition, Harper Collins, New York, Chapter 6.
Wildavsky, Aaron (1984), The Politics of the Budgetary
Process, fourth edition. Little Brown: Boston, MA, Prologue,
Chapter, Chapters 2 and 3.
37
Chapter 3*Budget Actors: Conflicting Perspectives
51. The process of developing and adopting a biennial budget
places state agencies and programs in competition with one
another for scarce resources. The structure and steps of the
budget process provide the tools to manage and channel this
competitive behavior. Both formal and unwritten rules outline
the behavior of each budget process actor. For example, the
rules may be very formal, such as the Department of
Administrative Services (DAS) Budget and Legislative Concept
Instructions. These instructions provide explicit schedules,
analysis products, and budget preparation formats for all state
agencies. In contrast, the unwritten culture of the Oregon
Legislature may be as important for passage of a budget as any
formal parliamentary rules. But most importantly, the citizens
of Oregon expect the budget process and its actors to manage
their competition and differences in order to promptly and
successfully adopt a biennial budget.
There are three major factors that shape the nature of the
interaction among the major participants in the budgeting
process: 1) their respective role responsibilities within the
budgeting structure; 2) their professional orientation; and 3) the
amount of uncertainty, complexity and potential for political
conflict each actor faces at various stages of the process. Since
these factors are common to all public budgeting processes,
there is considerable predictability in the outlook of the major
actors across jurisdictional boundaries and types of governance
structures. These commonalities will be elaborated more fully
in the sections that follow.
1. Role Responsibility
Budget decisions and products move from one set of actors to
the next, building the agreement necessary to proceed through
the process. Working through the budget process allows each
actor to use his or her role authority to pursue his or her goals.
For most agency divisions and programs the budget document is
a tool to obtain critical
52. 45
* Kent Robinson took responsibility for preparing much of the
initial draft material for this chapter
resources in order to provide services to clients. For the
governor and the central budget and management division,
issue/policy priorities and the fiscal integrity of the state’s
budget are the highest priority. For legislators, managing the
role of government and meeting constituent needs may be the
highest priorities.
In an added complexity, many actors find themselves playing
several roles. For example, central budget bureau analysts
review department and division budget requests with an eye to
two different types of questions. First, does the budget request
make good fiscal sense? The concern for fiscal integrity
requires budget analysts to examine agency/department budgets
for both internal consistency and for historical patterns of
change over time. But, equally important is the concern that
requests meet the Governor's policy priorities. The budget
submission process by the agencies is doubly important from a
policy point of view. It is the point of greatest leverage by the
Governor over agency heads. In addition, the Governor's
review process serves as the base for all subsequent legislative
review. In short, the analysis undertaken by the Governor's
staff sets the terms of discourse for all subsequent debate in the
budget process.
Once the Governor's review is complete, the budget analyst then
prepares to defend the agency’s request as it becomes an
integrated part of the Governor's Recommended Budget to the
legislature. The analyst is first critic and then advocate.
Members of the legislative Joint Ways and Means Committee
find themselves in a similar situation. The committee members
first scrutinize the governor’s request, but then act as floor
managers and advocates as spending bills move through the
legislature. In a different tension, governors must balance
funding their program priorities with ensuring the fiscal health
of the state government.
53. The budget process is structured to channel this political
competition for resources into a set of final budget allocations.
If strong political forces lead the budget process, competition,
tensions, and dissension will submerge behind a unified front.
For example, once the governor decides on a budget request, the
executive agencies are expected to join ranks into a unified
front. Similarly, with a party caucus, the differences between
individual legislators are expected to give way to a unified
party position. In short, the roles created by our system of
separation of powers and checks and balances encourages a
modicum of unity that usually tempers and mediates some of the
competition and dissension inherent in the budgeting process.
Exceptions to this unity usually reflect extraordinarily strong
political pressures and a willingness to take political risks.
2. Professional v. a Political Orientation
The conflicting perspectives of budget actors are also shaped by
their different professional expectations of “what counts for
success”. For example, financial analysts, accountants and
public administrators reflect the traditions and standards of
their professions. Their products are filtered, focused and
constrained by these standards. In contrast, elected officials
must meet the needs of the voters and of their constituents, and
demonstrate legislative success. Out of these competing
constituent needs, elected officials must select priorities and
reach some understanding of a larger public good.
Ironically, despite their differences in purpose, both elected
officials and financial professionals often pursue a common
goal. Both groups perform an oversight and control function
over the bureaucracy. The trust generated through agency
oversight has the potential to increase public integrity in the
bureaucracy in particular and in government as a whole.
The analytic capabilities and information needs of the different
budget actors varies considerably. For example, those
preparing budget requests at the individual program level are
54. primarily programmatic in their perspective with a focus on
meeting client needs. However, building this base requires a
strong analytic capability and the ability to organize large
amounts of detailed information. Reworked into a different
form, this same information may be very useful for program
managers, for other financial analysts, and for auditors.
In contrast, governors and legislators serve as generalists in the
budget process. Elected officials work at an information level
of relative gross aggregation and limited detail. For legislators,
the context and the political implications related to budget
proposals are as important as the actual values of the numbers
themselves. To provide the most value for elected officials and
other generalists, financial analysts must be able to drastically
simplify their findings into clear concepts and a few key
numbers. As elected officials examine the proposed budget,
fiscal concerns and concerns over the size and role for
government emerge. In many instances concerns over the size
and role of government in the market economy conflict with
programmatic concerns. For example, an elected official may
favor unfettered competition in the private market place, but
favor the programmatic protection of a particular industry
important to his/her constituent base.
3. Uncertainty, Ambiguity and Potential for Conflict
While the budget process provides a relatively predictable flow
of events, uncertainty surrounds most steps of the process. This
uncertainty often translates into seemingly unpredictable or
inexplicable behavior by the process actors. Rather than
proceed smoothly, recent Oregon budget processes have
collapsed into gridlock and lengthy legislative sessions. The
budget process structure has barely contained the competition
and tension of its actors.
Uncertainty enters the budget process on several levels. At a
technical level, uncertainty surrounds the state economy and the
potential generation of the revenues that support budget
55. spending. Uncertainty also surrounds the actual needs of
constituents and of program recipients. Political pressure from
the legislative leadership, constituents, and interest groups
introduces uncertainty into the behavior of legislators. The
growing responsibility for K-12 public school funding has
placed an added pressure on the state legislature. Tense
relationships between the governor and the legislature may
introduce an additional element of uncertainty into the
development and adoption of a biennial budget.
In Chapter 2 we discussed some of the consequences of this
conflict, uncertainty, and ambiguity on the process as a whole.
As you may recall, we noted that these characteristics
predisposes the participants to “satisfice”, to focus on small
changes from year to year, and to emphasize dollars rather than
programs or performance. These incentives increase as one
moves up through the process and outward toward constituency
interests and elected officials. For example, since elected
officials frequently experience multiple and conflicting
pressures, they are more inclined to want flexibility and
discretion in dividing up the budgetary pie. This contrasts with
a more performance and program-based focus of career
administrators and the target clientele they serve. The central
budget office is caught in the middle, usually with the need to
find ways of cutting back on agency requests in order to present
a balanced budget for gubernatorial and legislative review. In
short, conditions of uncertainty, conflict and ambiguity create a
common motivation to preserve maximum discretionary
authority at each level of the process. To fully appreciate the
subtleties and complexities of the budgeting process, it is useful
to understand why this discretion is important and how it is
likely to be used by each of the following set of participants.
· Citizens as Voters, Taxpayers and Clients;
· Departments, Divisions and Programs as Requesters;
· Appointed Boards and Commissions;
· The Departments;
· The Department of Administrative Services (DAS);
56. · The Executive Revenue Forecasters;
· The Governor;
· The Oregon Legislature;
· The Legislative Joint Ways and Means Committee;
· The Legislative “Emergency Board;”
· Departments, Divisions and Programs as Implementers;
· Financial Officers and Auditors;
· The Oregon Progress Board.
A. Citizens as Voters, Taxpayers and Clients
Citizens are the foundation of government in Oregon. Citizens
form the governance structures in the state and authorize its
governments to act. Oregonians can directly and personally
participate in community decision making through voting, the
initiative and referendum process, administrative rulemaking,
citizen boards and commissions, and a variety of other avenues.
In fact, by comparison to other states, Oregon has a national
reputation for its citizen-centered system of governance.
Despite Oregon’s citizen-centered reputation, the complexity
and inter-connected nature of modern public policy forces us to
rely heavily on formal processes that include indirect
representation of elected legislatures, county commissions and
courts, city councils, agency rulemaking processes, and agency
governing boards. In short, the development of public budgets
in Oregon follows the requirements of complex, representative
government.
Citizen fears of the power of uncontrolled government have
followed our American governing system since its birth. In
Oregon, the ballot initiative system allows a direct expression
of the people on controversial issues. Citizens have used this
process frequently to revise the Constitutional provisions
related to property tax collection and the passage of local bond
measures. Budget process actors have had to integrate the
mandates of the initiative process into budget decisions and
strategies.
57. For many taxpaying citizens, the delivery of government
services represents a purchase of services and benefits.
Citizenship is reduced to a customer service attitude of a simple
business transaction. In fact, citizens are much more than
customers and consumers of services. Citizens have a role in
making public decisions and in implementing those decisions in
neighborhoods and communities. Citizenship reflects a personal
contribution to the commonwealth and to the public good of the
community. Only where citizenship reaches beyond
consumerism can government truly function as a trust
relationship between citizen and the community. The
budgeting process provides numerous opportunities for the
actors to use their discretion to support citizen efforts to be
more than simple consumers of government services.
B. Departments, Divisions and Programs As Requesters
State government departments and their component divisions
and programs provide the closest points of contact between the
government and citizens in need. The front-line staff working
for the divisions and programs provides the direct expression of
state policy and its intent to serve citizen clients. Based on
staff experiences and professional assessments, each division
assesses the demand for its services. Program budget analysts
match client demand with service delivery programs and
requests for funding and resources. The division or program’s
budget proposal relates this demand for resources to the higher
levels of state government. The program managers and analysts
have the most direct and detailed knowledge of citizen need,
their programs, and the effectiveness of their efforts. However,
this relatively narrow view focuses the division or program
analyst on resource expenditures and on the few revenue
streams that might be tied to the program.
Reflecting an ever-increasing demand for services and for
improved service delivery programs, division budget requests
reflect the realities of organizational survival. The view from