Capital Budget
Capital Budget

Author: New York (State). State Charter Revision Commission for New York

Publisher:

Published: 1975

Total Pages: 53

ISBN-13:

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A Review of Capital Budgeting Practices
A Review of Capital Budgeting Practices

Author: Ms.Davina F. Jacobs

Publisher: International Monetary Fund

Published: 2008-06-01

Total Pages: 26

ISBN-13: 1451870183

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A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.

Biennial Budgeting
Biennial Budgeting

Author: Susan J. Irving

Publisher: DIANE Publishing

Published: 2000-10

Total Pages: 48

ISBN-13: 9780756718404

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Congress has periodically expressed interest in converting the Fed. budget process from an annual to a biennial cycle (BC). However, proposals to move to a BC raise a number of concerns. Both opponents and proponents of a BC have used states' experiences to support their positions. Currently, 23 states have all or part of their budget on a BC. This report studies the BC process of Arizona, Connecticut, and Ohio in detail. It examines how: (1) Arizona and Connecticut implemented their transition from an annual to a BC; (2) each of the 3 states budgets in the off year of its cycle, and (3) each of the states incorporates legislative oversight and program evaluation into its BC. Charts and tables.