Article Review

832 WordsFeb 20, 20144 Pages
Forrester, John, and Daniel Mullins. "Rebudgeting: The Serial Nature of Municipal Budgetary Processes." Public Administration Review Sep/Oct 1992: 467-73. OBJECTIVE ASSESSMENT Objective/Goal of Article An annual or biannual budget is the product of partnership and respectability among the Executive and Legislative branch. However, certain factors require public administrators to update or adjust allocated monies for the fiscal year. This is called rebudgeting. In this article, authors John Forrester and Daniel Mullins give a better understanding of this process. They also address the reasons why municipal governments use it. Re-budgeting tends to focus on small-scale issues; more of a tweaking of the original budget. The authors use the means of survey to come to educate on how rebudgeting is a useful tool. Significance/Importance of Article Rebudgeting makes its way into to the budget process for various reasons. One reason is to manage and control unseen necessity. A second reason is to combat environmental pressures such as economic decline or expansion. Third reason is to adjust to policy priorities. Political concerns are present in this procedure but for minor, necessary change. Rebudgeting is needed to adjust programs and requires flexibility for management needs. Rebudgeting is a way to keep the budget active so it can adjust to ever changing social issues and circumstances. It brings to light a process that can assist government officials in providing the best services to their citizens. Conclusions Drawn in Article Administrative flexibility without legislative guidance is allowed as long as the overall expenditure priorities of the budget do not shift. Rebudgeting is used to make incremental adjustments to the budget, without significantly shifting policies or other established facets. It gives a way to examine if

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