Incremental budgeting is easy, convenient, and readily accepted as a standard process in government. But is it the best approach? Incremental budgeting can make it difficult to reallocate funding based on current priority, compare funding to service levels or performance, or facilitate strategic long-term decision making. Unfortunately, many governments never test what is best because changing a key organizational process is difficult. This session will provide a plan forward using smaller (achievable) steps to build a better budget process. Speakers will discuss how they were able to initiate efforts to reform the budget process and how they overcame common challenges along the way.
Incremental Steps to Move Away from Incremental Budgeting
Field of Study: