Results 251 to 260 of about 145,135 (313)

Public Sector Payrolls [PDF]

open access: yes
Richard B. Freeman
core  

Municipal Budgeting and Accounting

2020
Budgets are important as a means of controlling municipal expenditures and identifying revenues. Their structure, the information they provide, and their importance in decision-making has grown significantly. When properly designed, they contribute to the accountability and transparency of the overall municipal finance system and reduce the possibility
Brian Dollery   +3 more
openaire   +1 more source

PROGRAM ORIENTATION OF MUNICIPAL BUDGETS

SCIENCE International Journal, 2023
The purpose of the article is to show the necessity of developing program-oriented municipal budgets. The view of different authors on the subject is presented, as well as good practices of other countries. The existing practice of developing strategic documents and budgets in Bulgarian municipalities is described. A sociological survey was made of the
openaire   +1 more source

Performance Budgeting in Municipal Government

Public Performance & Management Review, 2006
Greater details about how municipalities use performance measures during budget preparation and adoption emerge when performance budgeting is defined as a process rather than a management tool for outcome. Such a definition is justified by the multiple accountabilities associated with public budgeting, including political, financial, and performance ...
William Rivenbark, Janet Kelly
openaire   +1 more source

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