Beruflich Dokumente
Kultur Dokumente
Governments use a budget as four different tools: Policy Document, Financial Plan, Operations Guide, and a Communications Device.
The Budget as a Financial Plan Describes all funds that are subject to appropriation. Presents a summary of major revenues and expenditures and other financing sources/uses. Summarizes revenues/other financing sources and expenditures/other financing uses for the prior, current, and proposed budget year. Describes major revenue sources, underlying assumptions, and significant trends. (Granof & Wardlow, 2011)
1. Purpose and scope: To inform users of the intent of the report and to identify the programs and services that are included. 2. Statement of major goals and objectives: To provide users with the goals and objectives and their source so users can determine how they were established. 3. Involvement in establishing goals and objectives: To help users identify who established the goals and objectives and whether that includes those responsible for achieving results. 4. Multiple levels of reporting: To allow specific users to find the appropriate level of detail performance information for their needs. 5. Analysis of results and challenges: To present performance results with a discussion of challenges facing the organization. 6. Focus on key measures: To ensure that reports provide users with enough (and not too much) information to develop their own conclusions about the organizations performance. 7. Reliable information: To assist users in assessing the credibility of the reported performance information.
8. Relevant measures of results: To ensure that performance measures reflect the degree to which those goals and objectives have been accomplished. 9. Resources used and efficiency: To facilitate an assessment of resources used and the efficiency, cost-effectiveness, and economy of programs and services. 10. Citizen and customer perceptions: To ensure that a more complete view of the results of programs and services results than is captured in other objective measures of outputs and outcomes. 11. Comparisons for assessing performance: To provide a clear frame of reference for assessing the performance of the organization, its programs, and its services. 12. Factors affecting results: To help users understand the factors that might have an effect on performance, including relevant conditions in the state, region, or community. 13. Aggregation and disaggregation of information: To provide performance information that is not misleading and is relevant to users with different interests and needs. 14. Consistency: To allow users to compare an organizations performance from period to period and to better understand changes in measures and reasons why measures changed.
15. Easy to find, access, and understand: To ensure that a broad group of potential users can access, understand, and use various forms of performance reports to reach conclusions. 16. Regular and timely reporting: To ensure that organizations report performance information on a regular and timely basis to be useful in decision making.
REFERENCES
Granof, M. H., & Wardlow, P. S. (2011). Core concepts of government and not-for-profit accounting (2nd ed.). New York, NY: Wiley & Sons. Li, A. (2013, Spring). Impact of Non-Discretionary Fiscal Policy on Government Revenues & Expenditures. Retrieved from http://www.ehow.com/info_12024220_impactnondiscretionary-fiscal-policy-government-revenuesexpenditures.html Wilson, E. R., Kattellus, S. C., & Reck, J. L. (2010). Accounting for Governmental & Nonprofit Entities (15th ed.). New York, NY: McGraw Hill.