Local Government Budgets Styles Traits地方政府预算类型amp特征.pptVIP

Financial Management Series Number 9 Local Government Budgets:Approaches Traits Alan Probst Local Government Specialist Local Government Center UW-Extension What is the Purpose of a Budget? An accounting document (record control expenditures) A management document (determines who can spend how much) Decision-making document (basis for sound decision-making by council staff) Communications document (informing public of how their money is being spent) Budget Approaches Line-Item Budgets Program Budgets Performance Budgets Zero-Based Budgets Line-Item Budgets Most common format Conne