Managerial discretion and accountability for performance in budgeting - evolution of spending authority, results orientes management, performance measurement, and policy program evaluation -

Budgeting is an important part of the accountability process because it provides judgement of the credibility, lawfulness, and the performance of financial statements and of the manner in which public officials have carried out their responsibilities. By examining the procedures, operations, and management of policies or programs, budgeting can help agencies or organizations improve efficiency and economy. By conducting an evaluation focusing on whether a program was carried out as planned and met its objects or whether a program produced some change, or both, budgeting can also help decision makers improve the effectiveness of public sector operations. Budgeting reforms imply change for the better; it alludes to improvement, thus according to a value judgement to the process of succession. In effect, budgetary reform would indicate that the progression of change from control to management to planning was such an improvement. According to Allen Schick, budget reform always has three purposes; planning, management, and control(Schick, 1966;244)