PA 454 Budgeting and Taxation

September 12, 2000

Tadahiro Fujikawa

 

 

(So What Question 1) What, if anything, do politics contribute to successful budgeting?

 

 

Public budgeting essentially involves politics because the budgeting consists of various components of the politics, such as political actors, social values, institutional structures. The politics indicates an aggregation of any political activities and the prescribed procedures of an overall political institution such as government and congress.

         The politics is necessary to make the budgeting successful. Successful budgeting requires appropriate budgetary process including management efficiency, careful consideration to budgetary issues, democratic decision-making and agreements among any participants in the process. The politics makes much influence on requirements of the budgeting. It is a cornerstone of successful budgeting in terms of the following perspectives.

 

Conflicts and competition in the process

Budgeting is a political allocation process where general policy objectives are translated into specific programs and projects, for accomplishment of social goals on the assumption of resources limitation. The process consists of four stages, that is, preparation and submission, approval, execution and audit. It is clear that there are numerous political activities in every stage. According to Klingner and Nalbandian, “execution and audit constitute a key relationship between politics and public administration………The preparation and approval process can be viewed…… organizationally as the formal set of policies and procedures that govern the approval process: or informally as a ritualized interaction among the conflicting expectations of program managers, political executives, legislators and lobbyists (74).”

         There are various political conflicts and competition in the budgeting. The conflicts and competition essentially occur not only because all different participants request their political opinions and priorities in budgetary process, but also because their requests are sometimes diverse or contradictory. The conflicts and competition are necessary for budgeting in terms of democratic viewpoint. They are significant factors to make the budgeting sound and open to all participants, as well as to make the participants pay attention to public issues seriously before policy outcomes are accomplished. In this context, politics, which provides the conflicts and competitions in budgeting, is important for successful budgeting.

          Every stage of the budgetary process presumes the political competition. In the preparation process, interest groups can politically exercise pressure on public administrators and legislatures for the proposition or expansion of favorable public policy programs. Department administrators develop their department’s goals and functional capability to carry out the programs and specify the limited public resources such as money, time and people. Chief executives adjust or combine various demands of each department, and balance their requests in the light of consistency with overall objectives of each level of government. In this situation, there are a lot of competitions concerning with policy programs and projects among the participants. The competitions do not only make public demands explicit, but also make the particular programs prioritized out of any program alternatives.

          In the approval process, legislative bodies, which authorize budgetary programs, take various competitive topics into consideration. Values of prior expenditures, testimony of department heads, opinions of lobbyists and the committee member’s own feelings about the agency’s programs are, as the critical pending issues, are sometimes different from each other. This competition prevents the legislative approval decision about funding and legislation of specific programs from being emotional and lack of agreement.

          In budgetary execution, there are also competitions among each level of executive branch in terms of job responsibility for program execution. Also there are sometimes conflicts between the central budget office and each department in terms of appropriate financial management strategies. According to Meyers, “department heads often come to see the budget office as opponent interfering with their vital work” (32).  Auditing, as final function of budgetary process, which reviews expenditures for compliance with legislative mandates and prescribed procedures, necessarily includes conflicts between auditing and the executive branches. These functions of conflict guarantee not only effectiveness and efficiency of the budgeting, but also rationale of the program implementation.

          Politics contributes to budgeting in terms of conflicts and competition it provides. Successful budgeting depends on political conflicts and competitions. Political negotiation and interaction of the participants required at every stage of budgetary decision-making are accomplished through the competition. They are prerequisite conditions for successful budgeting. Successful budgeting is not guaranteed if there are no competitions in the procedure and the practices.

 

Conflicts and competition between the public and bureaucrats

Budgeting is a system that requires highly skilled techniques and the professional knowledge of many public bureaucrats. The system should be inherently established on the purpose of increase of procedural efficiency and effectiveness. However, the bureaucrats sometimes tend to maintain the conservative culture where following the existent technical procedures is preferable to answering the complicated public demands. This is the so-called conventionalism or incrementalism. Public managers also have tendency to promote the only growth of their organizations and the staff numbers by acquisition of more budgets. The bureaucrats sometimes care only their organizational maintenance and their own priorities regardless of public interest and political responsibility.

          This tendency affects budgeting negatively because it causes unnecessary budget increase and the lack of the requisite program examination. In this context, politics, which brings a lot of serious conflicts and competitions of values and participants into the budgeting, is very important for successful budgeting. The politics does not only protect budgeting from the rigid and inflexible bureaucratic approaches, but also slash away the professionally vested interests of the bureaucrats and their inappropriate budgetary decision-makings.

 

Political environment

Budgeting is open to the political environment, which is the interaction among fundamental societal values that often conflict over who is involved in public jobs and how they are allocated. The environment includes legal restrictions on public policy, economics, elections, public opinion, and contingencies such as natural disasters, international relations, technological changes and media involvement.

         Politics contributes to the budgeting in terms of the political environment. The politics affects and molds the environment, and serious changes in the environment affect the budgeting accordingly. For example, change of administration sometimes involves change of old budgetary policy as political argument. Changes in the politics are significant for successful budgeting because they can not only raise new social issues, but also articulate various budgetary problems such as budget deficit.

 

Budgetary reform

Policy debate of budgetary reform, such as spending levels, taxing policies, borrowing and organizational management, is one focus of the politics of budgeting. The reforms in the conventional budgeting standards according to various social changes are necessary for successful budgeting. Actually, there have been a lot of political reforms to deal with several budgetary problems, and to manage budgeting system effectively and efficiently. For example, Congress established Congressional Budget and Impoundment Control Act of 1974 as well as Congressional Budget Office on the purpose of “the resolution of “congressional tardiness in adopting the budget, impoundment, and piecemeal handling of the budget (Lee, Jr. & Johnson 257)”.

          Role of politics is important for successful budgeting because the politics raises public budgeting reform. Particularly, the current politics of budgeting is more important and more difficult on the condition of limitation of resources and increase of government expenditures according to the rise of complexity and variety of government’s involvement in social issues.

 

 

Reference

 

Bonser, Charles F. and McGregor, Jr.,Eugene B and Oster, Jr., Clinton V. “American Public Policy Problems 2nd edition”. Prentice-Hall, Inc.2000

Klingner, Donald E and Nalbandian, John. “Public Personnel Management”. Prentice- Hall, Inc. 1998.

Lee, Jr., Robert D and Johnson, Ronald W. “ Public Budgeting System”. Aspen Publishers, Inc. 1998.

Meyers, Roy T. “Handbook of Government Budgeting”. Jossey- Bass Publishers Inc, 1999

Rubin, Irene S. “The Politics of Public Budgeting”. Chatham House Publishers, Inc, 1990.

“The Congressional Budget Process -- An Explanation”. The United States Senate, Committee on the Budget.

< http://www.senate.gov/~budget/republican/reference/cliff_notes/clifftoc.htm>

Collender, Stan. “ The new politics of the budget process” April 19, 2000.

< http://www.govexec.com/dailyfed/0400/041900bb.htm>

 

 

 

 

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