Budget Overview 1

Fiscal Policy and Budgeting:
Can this relationship be
saved?
¨You can only spend it once."
Winter 2003
Budget Overview 2
Four Dimensions of Budgeting
1 AccountubiIity
Z MunuqeriuI: forecustinq,
productivity, efficiency und
effectiveness
3 PoIiticuI instrument to uIIocute und
redistribute resources
4 Economic instrument
Budget Overview 3
Fiscal Policy and Budget
Budgeting: plan to carry out policy objectives
Expenditures: who gets what for how
much?
Revenues: who pays how much by which
means?
Fiscal Policy: the impact of federal
government expenditures and revenues on
the economy.
Nanaging the economy
Budget Overview 4
What is a Budget?
A pIon for how fhe qovernmenf
spends our money
eeds, priorifies, esfimofes
A pIon for how fhe qovernmenf
wiII poy for ifs ocfivifies
Esfimofes ond impocfs
Budget Overview S
Enduring !ssue
udqefinq is o poIificoI process occurrinq in
o poIificoI oreno for poIificoI odvonfoqe
versus:
udqefinq os o rofionoI meons fo provide
for fhe efficienf, effecfive, ond equifobIe
disfribufion of fhe nofion's weoIfh fo
ochieve pubIicIy desired purposes.
Budget Overview 6
Covernment Expenditures
Two categories:
Covernment purchases
Covernment employee wages
Purchases of goods/services from private sector
Represents government contribution to CDP
Transfer payments
Social security, Nedicaid payments, retirement
payments
!ncome but not service
The Federal Dollar - Where it Coes
Budget Overview 8
Where the Noney Comes
From
!ndividual income taxes
Social insurance payroll taxes
Corporate income taxes
Excise taxes
Borrowing
User fees
The Federal Dollar - Where it Comes From
Budget Overview 10
Where the Noney Coes
Social Security - 23%
Nedicare - 12%
Nedicaid - 7%
Neans tested entitlements - 6%
Federal insurance programs - 6%
National Defense - 16%
Non·Defense - 13%
!nterest Payments - 11%
Budget Overview 11
Types of Taxes - State/Local
Ceneral property tax
Ceneral sales tax
!ndividual !ncome tax
Corporation income
Selective excises:
Notor fuel
Cigarette
Alcoholic beverages
State and Local Covernment Revenues,
FY 1336
17%
20%
12%
3%
19%
29%
Property taxes
Sales and gross
receipts taxes
Individual
income taxes
Corporation net
income taxes
Revenue from
Federal
Government
All Other
Source: Department of Commerce, Bureau of the
Census
Budget Overview 13
Budget as Fiscal Policy
Budget: influences the economy?
What role does the deficit play?
!s it inherently bad?
Budget Overview 14
Budget as Fiscal Policy:
Theory
A government surplus slows economic
growth by draining money from the
economy.
A government deficit pumps money into
the economy and promotes economic
growth.
Budget Overview 1S
Budget as Fiscal Policy:
Theory
Keynes: a budget deficit could help reduce
unemployment, while a surplus could cool
inflation.
!n good times, the govt. ought to run a
surplus to keep the economy from expanding
too quickly.
!n bad times, the govt. ought to run a deficit
to keep the economy from becoming too
sluggish.
Budget Overview 16
Budget as Fiscal Policy:
Theory
Supply·side economics: contended that
the govt. could increase both its
revenues and the economies' growth by
cutting takes. The assumption was that
the lower level of taxes, the more
money companies could invest and
consumers could spend. The resulting
economic growth would increase tax
collections.
Budget Overview 17
Budget as Fiscal Policy:
Theory
Reagan and Congress in 1381 cut taxes by
2S% and virtually eliminated the corporate
income tax.
The results: the federal deficit rose from $S0
billion in FY 80 to $220.7 billion by 1386,
During the Reagan years, the national debt more
than doubled-and accumulated more debt that in
the nation's entire previous history.
Budget Overview 18
Budget as Fiscal Policy:
Theory
Because of ¨rosy scenarios" from ONB,
with David stockman
¨cooking the books?"
Budget Overview 13
Budget Deficits: $Billions
National Debt: $6.S billion
Year 1360 1370 1380 138S 1330
Dollars 0 ·28.8 ·73.8 ·213 ·221
Year 1334 1336 2000 2003
Dollars ·2S8 0 +100 ·133*
* Does not include war
Budget Overview 20
The Budget Process
f is o poIificoI decision-mokinq
process, mokinq poIificoI choices
obouf fhe voIues. Who wiII receive
qovernmenf benefifs7
Whof ocfions does sociefy fhink ore
needed, whof ore our voIues¬ond how do
fhey qef fronsIofed info qovernmenfoI
ocfion7
Budget Overview 21
Executive Preparation Phase
18 months before start of the fiscal year
Ceneral budget/policy guidelines
Economic guidelines
Program objectives
Expenditure ceilings
Budget baseline
Final document due to Congress: 1
st
Nonday
in February
Budget Overview 22
%ime Current ßudqet
FY 03
FY 04 FY 0b
Oct 1, Z00Z ShouId be
Enucted by Oct
1, Z00Z:
continuinq
resoIution
1
st
quurter
upportionment
OMß reviews
Aqency requests
Dec 1 OMß pussbuck
Dec Zb Aqency Resubmits
Jun Zb, Z003 Z
nd
quurter
upportionment
Stute of the
Union: President
submits FY 04
budqet to
conqress
JunCApriI 3
rd
quurter
upportionment
House ßudqet
Committee: Sets
%urqets
OMß sets budqet
ceiIinqs: Aqencies
budqet cuII for
FY 0b
Budget Overview 23
Muy B June House
Appropriutions:
Heurinqs
Aqencies
prepure
budqets:
submit to HQ
Summer 4
th
quurter
upportionment
Senute:
Appropriutions
Office of
Secreturies
review budqet
September CIose out books
for FY 03
13 ßudqet
ßiIIs: Voted
Aqencies
submit FY 0b
budqet to OMß
October 1,
Z003
FY 04 fiscuI
yeur beqins
Budget Overview 24
Ouestions
Should the budget be balanced?
Why is it hard to cut the budget?
What is the role of public administration
in making budgets, cutting budgets,
and deficits?
Budget Overview 2S
Nandatory/Discretionary
Spending
Nandatory: Nust spend
Debt: interest payments
Entitlement programs, such as social security,
retirement, vA benefits, Nedicaid: based on
eligibility rules.
Outlays can't be increased/decreased without
change in substantive law
Discretionary: Nore choice in making cuts
Everything else:
Signifies form of spending, not priorities
Budget Overview 26
Nandatory Spending
Non·means·tested:
Everyone eligible receives assistance
Social security, Nedicare, Nedicaid, federal
military/civilian retirement, unemployment
compensation
Neans·tested:
Those with limited income eligible
Nedicaid, food stamps, supplemental security
income programs, Temporary Assistance for
Needy Families
Budget Overview 27
Tax Expenditures
%ox Expendifures: fox revenues
foreqone becouse of poIicies fhof
provide exempfions fhrouqh fhe fox
code.
AII fox fiIers receive o fox breok¬of
Ieosf one deducfion. %he overoqe fox
breok per fiIer is Sb,000 ( %imes, ov. Z0,
I994, E b)
Budget Overview 28
Wildavsky's !ncrementalism as
Strategy
Budgets are based on past history.
Decisions are based on the margin:
how much of an increase
Cuided by the notion of ¨fair share".
!t preserves the ¨consensus"
Reduces the burden of information
Reduces uncertainty
Budget Overview 23
Roles: Situational
Agencies: advocates
Dept. budget office: guardians/advocates
ONB: guardians/advocates
President: advocate of his budget
House Ways and Neans: guardians
House proposes
Budget committees, appropriations,
authorizing committees: interest group
politics
Senate: interest group politics
Budget Overview 30
Cames People Play
Old Stuff: disguise new programs as simple
extensions of existing ones
Foot·in·the·Door or the Camel's nose:
propose only a small amount
Pays for !tself: at some distant time maybe.
They Nade Us Do !t: increases due to
external mandates
The Washington Nonument syndrome:
propose cuts to most popular program
Chroming: form over substance: dazzle
them.
Budget Overview 31
Ìdeal Budget
Accurute
ßottom Iine
Shows e×penses und revenues
Comprehensive
ConsoIiduted: no off-Iine items
CompurubIe over time
Shows history: pust yeur, current yeur,
budqet yeur
%imeIy
Budget Overview 32
Features of Budget Formats
Line !tem Expenditure by
commodity or
resource purchased
Resources
purchased
Control
Performance Expenditure by
workload or activity.
Presentation of unit
cost by activity
Tasks,
activities, or
direct output
performed
Nanagement
Program Expenditure related
to public goals. Cost
data cross
organization lines
Achievements,
final product,
outcome, or
consumer
output
Planning
Primary
Format Characteristics Org. Feature Orientation
Budget Overview 33
Line !tem Budget
FumiIiur
Every item hus u doIIur vuIue
SimpIe, cheup to prepure, eusy to
reud
PuruIIeIs uccountinq system
Purpose: uccountubiIity
Budget Overview 34
Line !tem Budget:
simple example
Personnel
Salaries 12,000,000
Benefits 4,000,000
Equipment
Furniture 100,000
Computers S0,000
Supplies 1S,000
Training 20,000
Budget Overview 3S
Line !tem Budget
Pros:
Cood for control and accountability
Simple to use and prepare
Cons:
Doesn't tell what units are doing with its money
Doesn't indicate levels of efficiency
Doesn't address value
Budget Overview 36
Performance Budgeting
Links costs to activities
!dentifies specific outputs to be
produced by activities/services
Sets targets for achievement
Nakes budget requests based upon
these projected performance targets
Budget Overview 37
Performance Budget
Pros:
Control costs
Neasure efficiency of activities
Estimate future expenditures
Cons:
Need to distinguished between fixed and variable
costs
Efficiency not the only needed measure, is this a
service the public wants?
Budget Overview 38
Performance Budget
Suppress Fires
Number of responses 100
Cost per Response $60
Annual cost $6,000
Prevention
Number of inspections 470
Cost per inspection $4
Annual cost $1,880
Budget Overview 33
Program Budgeting
Background
Popular in 1360's in Defense Department
PPBS (Planning·Programming·Budgeting
System)
Extended to all Executive agencies in 136S
Net great resistance
Suspended in 1371
Logics and techniques in routines of
budgeting at all levels of government
Budget Overview 40
Program Budget
Organized by program
Broad terms of mission and goals
Develops means to achieve goals:
sub·goals, objectives
Uses inputs, outputs and impacts
Pure Program Budgets Cut Across
Organizational Lines
Nust create ¨crosswalks" that translate program
data into department operating budgets
Budget Overview 41
Program Budget
Public Safety
Police
Fire suppression
Fire prevention
Rescue
Animal Control
Street lighting
Budget Overview 42
Program Budgeting
Pros:
Allows officials to:
evaluate goals,
weigh alternative programs,
choose policy strategies that best meet public
purposes
Some programs can be easily quantified
Take decision making beyond efficiency
Budget Overview 43
Program Budgeting
Cons:
No single methodology or tool to sort out
alternatives
Places heavy demands on officials
Considerable time spent in gathering and
analyzing information
Some activities contribute to more than
one public objective
Budget Overview 44
Zero·Base Budgeting
Budgeting For Priorities
Decision Units and Decision Packages
Ranking Decision Packages
Budget Overview 4S
Budgeting For Priorities
Developed in 1363 for Texas !nstruments
Nandated by President Carter in 1370's
Dropped by Reagan Administration
Used by some federal agencies in preparing
budget requests
Used by many state and local governments
Does not require a ¨zero" start
Focus is on ranking S comparing alternatives
Budget Overview 46
Zero·Base Budgeting
Pro's
Will develop operating data for managers
Should induce consideration of other
service delivery methods
Once funding established - a line can be
drawn under the cumulative line
Establishes un·funded priorities
Budget Overview 47
Zero·Base Budgeting
Con's
Creates massive amounts of paper
Undercuts the strategy of claiming all
programs are equally crucial
Nanagers must prioritize their
programs
Budget Overview 48
New Performance Budgeting
Focus on outcomes rather than outputs
Redirection:
Reinventing Covernment
Chief Financial Officer's Act of 1330
Covernment Performance S Results Act of
1333
Budget Overview 43
New Performance Budgeting
Principles:
Strategic planning
Performance measures
Flexible execution
Reporting
Budget Overview S0
New Performance Budgeting
Concerns
Limited experience
Does not address government·wide choice
- allowing for comparisons between
agencies
Difficult to agree on objectives
Cost data not available
Accountability
Requires trust
Budget Overview S1
Real Life: Discussion
What questions would you ask of someone
who comes to you with a budget request? (80·
81)
What questions would you ask of someone
who proposals organizational cutbacks? (10S·107)
Who makes the budget decisions in your
agency? Who are the players? What are the
formal rules? What are the informal rules?
Budget Overview S2
Budget Reform Proposals
Enocf o boIonced budqef
consfifufionoI omendmenf.
Creofe o biennioI or muIfi-yeor budqef
0ive presidenf fhe Iine-ifem vefo
Creofe o copifoI budqef
Performonce-bosed budqefinq
"iq buckef budqefinq"
Budget Overview S3
ßudqet Reform
Con fhe budqef process be removed
from poIifics7 ShouId if be7
Why do we hove o deficif7
s if o poIificoI probIem or o
monoqerioI probIem7
Budget Overview S4
Budget Reform
onoqemenf reforms : con monoqemenf
reforms reduce fhe deficif7
PofionoI opprooches:
ero-bosed budqefinq
pIonninq ond proqromminq budqefinq
monoqemenf by ob¡ecfives
now 0PPA: sfrofeqic pIons, resuIfs orienfofion
fied fo budqef.

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