Annual Budgeting Research Articles

Perancangan Enterprise Arsitektur Menggunakan TOGAF ADM Di Bea Cukai Tanjung Pandan pada Aplikasi SIMPORA

The web-based SIMPORA Customs Tanjung Pandan application is an efficient solution for optimizing annual budgeting business processes. Customers can easily get the latest information about the services provided in real-time. So it is hoped that it can improve performance significantly. To develop it, several data collection techniques were used, namely by conducting in-depth interviews, making observations and documenting them. Meanwhile, the research methodology is TOGAF ADM 9.1. This method is known to be the best method that can develop architecture in a structured and reliable manner. Several types of diagrams that help in designing this system are Value Chain, BPMN, Context Diagram, Use Case, and Class Diagram. It is hoped that this enterprise architecture design will enable budgeting to be monitored and improved immediately by stakeholders. The result of this research is an enterprise architecture design to support business processes at Tanjung Pandan Customs and Excise. It is hoped that various budgeting errors and design inaccuracies can be reduced and eliminated with this application, so that it can support the optimization of this institution's business processes.

Moving beyond the ‘budget dance’

The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts’ inability to accomplish the goals (reliance on problem-driven needs as the dominant factor of budgetary decisions, disconnect between financial management and performance management, as well as human nature). They propose a cycle-based approach to district budgeting that rests on differentiating investment from operation expenditures.

Health managers' perspectives of community health committees' participation in the annual health sector planning and budgeting process in a devolved unit in Kenya: a cross-sectional study

Health managers' perspectives of community health committees' participation in the annual health sector planning and budgeting process in a devolved unit in Kenya: a cross-sectional study

Integrating climate change and regulating budget processes in Georgia

An important priority for managing finances at the state level in Georgia is the mid-term and annual budgetary process and the gradual integration of the negative consequences caused by climate change in this process. Perfection of state finance management harmonized with international standards is an integral part of the budget system and is an opportunity to connect the goal of climate change and sustainable development. Today, economically developed countries and Georgia are well aware that one of the key directions in assessing the country's fiscal risks is the assessment of risks related to climate change and the possibility of potential consequences and losses arising from it, and their consideration in budgetary processes. Also the importance of climate change mitigation and adaptation costs, which in turn represents a step forward towards the goal of sustainable development. The paper analyzes the step-by-step approach of integrating climate change into the medium-term and annual budgeting process in Georgia, finding the necessary tools and means to update the action plans and budget programs related to climate change in the budgetary processes, which is still a challenge, remains open and has not yet been established as a final result.

Knowledge and Attitude of Health Managers Towards the Annual Health Sector Planning and Budgeting Process in Bungoma County, Kenya

The focus of health planning and budgeting is to identify priorities that, in turn, guide budgetary allocations aimed at improving health outcomes. The shift towards decentralization has necessitated reforms in the planning and budgeting processes. These reforms encompass the enactment of legislation, the formulation of process guidelines, and the utilization of program-based budgeting (PBB). Despite the institutionalization of these reforms, healthcare administrators continue to encounter the challenge of insufficient technical capacity and motivation, which hinders their effective participation in the process. Therefore, this study aimed to examine the knowledge and attitudes of health managers toward the annual health sector planning and budgeting process. A descriptive cross-sectional study design was employed, utilizing both quantitative and qualitative methods. Quantitative data were collected from 170 health managers drawn from all levels of the county health system, while qualitative data were collected from 3 county health executives. Quantitative data were analyzed using the Statistical Package for the Social Sciences (SPSS v. 29.0), while qualitative data were thematically analyzed. Fifty-eight percent of the health managers had not received training on the annual planning process, and 81% had not been trained on PBB. Only 41% were oriented on MoH planning guidelines and 40.5% on legal frameworks. Just 42% of health managers were knowledgeable about the planning and budgeting process. Chi-square tests indicated a significant association between training and the knowledge level of health managers, χ2 (1, N = 170) = 94.76, p < 0.001, as well as between the knowledge level and the use of legal frameworks, χ2 (1, N = 170) = 53.67, p < 0.001. Trained health managers displayed higher knowledge and utilization of legal frameworks. Although 93% of health managers acknowledged the process is essential for their units, only 40% affirmed their motivation to participate, and 78% disagreed with having a positive attitude toward the process. Top of Form To enhance the knowledge and attitude of health managers towards planning and budgeting, the county health department should allocate funds for training in the annual planning and budgeting process—including PBB. Additionally, the county health department should implement comprehensive orientation programs for health managers, encompassing the Ministry of Health's planning and budgeting guidelines along with the relevant legal frameworks.

Health Managers’ Utilization of Evidence to Inform Annual Health Sector Planning and Budgeting Process in Bungoma County, Kenya

Evidence-based planning and budgeting within the health sector are essential in strengthening the health system building blocks. Decentralization has presented opportunities for collecting local and reliable data to facilitate evidence-based planning and budgeting. Despite the increasing availability of routine health information at all levels of the health system, its effective utilization among health managers in lower and middle-income countries remains inadequate. This study, therefore, aimed to assess the health managers’ utilization of evidence to inform the annual planning and budgeting process. The study utilized a descriptive cross-sectional design, incorporating quantitative and qualitative research methods. Quantitative data were collected from 170 health managers, while qualitative data were gathered from three county department of health executives and 83 community health committee members across eight functional community health units. Statistical Package for the Social Sciences (SPSS v. 29.0) was employed for analyzing the quantitative data, while thematic analysis was used for the qualitative data. Only 42.4% of health managers received training in planning, budgeting, and annual performance reviews (APRs). Among the 45.9% who conduct APRs, only 47.4% use the findings to inform the process. A significant association was found between training and conducting of APRs, χ2 (1, N = 170) = 21.73, p < .001, and between training and the utilization of APR findings in decision-making, χ2 (1, N = 78) = 14.72, p < .001. Although 75% of health managers acknowledged the availability of health information, 71% disagreed that they have skills in data use for planning and budgeting and 54% disagreed regarding the reliability of the available data. The health managers who were trained in health sector planning, budgeting, and APRs were more likely to use findings to inform the process. To improve evidence-based planning and budgeting, the county health department should allocate additional funding towards conducting APRs as a critical first step in guiding the identification of priorities. Additionally, there is a need to implement capacity-building initiatives targeting health managers across all tiers of the county health system, focusing on data management and its effective utilization in planning and budgeting.

Institutionalization of Minimum Service Standards (MSS) for Health Facilities in Nepal:

Access to health facilities alone, without quality services, does more harm than the benefit to the people’s health. Nepal has invested more than two decades in expansion of number of health facilities and the journey is still on to balance level of health facilities based on the federal structure. Institutionalization of Minimum Service Standards (MSS) for health facilities in Nepal implemented by Ministry of Health and Population is an exemplary Plan-Do-Study-Act (PDSA) cycle for health facilities readiness and service availability for quality improvement. From its design, development, stakeholders’ engagement, implementation to development of action plan makes MSS lively and outcome oriented tool. MSS for health facilities in Nepal is an effort of government to prepare foundation of readiness and service availability to move ahead with effective quality service utilization. Digitalization of the all sets of MSS, development of MSS to cover the existing type of the health facilities currently present in the country and access of data set for researchers is the way forward. Developing standards for national accreditation system and international collaboration is the next step to embrace. Furthermore, MSS gradually reported through self assessment of the health facilities with occasional monitoring by the local, provincial and federal government and gap fulfillment through routine annual work plan and budgeting is the future direction. It is high time MoHP moves ahead with service specific quality improvement tools integrated with MSS assessment prepare them for high quality health systems that can adapt to changing health needs and health shocks.

The economic essence and role of financial planning in the enterprise management system

For the successful development of business, it is necessary to constantly improve the financial planning system of the enterprise and firm while accumulating domestic and foreign experience and developing new concepts and methodologies. It approaches that consider business conditions. The growing independence of enterprises and their independence from budgetary sources of financing, on the one hand, determined a great initiative in the development of financial planning systems, increased the variability of approaches to their story, and on the other hand, led to the blurring of the single methodological principles of such planning. The lack of a unified model of the financial planning system at the enterprise, enshrined in legislation, and the presence of several debatable issues in the theory of financial planning and budgeting led to the emergence of problems in the field of financial planning organization, the solution of which will allow maximizing the advantages of this technology for enterprises. Along with this, the existing methods and methods of financial planning at enterprises do not fully meet the requirements of economic development at the current stage, which necessitates a new understanding and organizational and technological solutions that allow enterprise managers to overcome the errors of a non-systematic approach and arm themselves with new tools for the effective organization — financial planning process. Financial planning will enable businesses to model strategic direction and take action to optimize financial and business performance. This approach is forward-looking and is used to help finance direct the company to achieve its strategy. Financial planning covers long-term plans, scenario modeling, annual budgeting and forecasting, unique reporting, and analysis. Financial planning - this critical, significant tool and method of financial management needs theoretical and methodological improvement, solving the urgent current problem of overcoming the gap between strategic financial plans and tactical ones with the help of new management approaches and concepts, which include a balanced system of indicators. Keywords: planning, management, indicator system, enterprise, resources

BRIEF HYDROGEOLOGICAL STUDIES OF WATERSHED MR-21 IN CONTEXT OF GROUNDWATER ESTIMATION AND GROUNDWATER RECHARGE PLAN, OSMANABAD, MAHARASHTRA, INDIA

The global population is increasing rapidly and expected to touch the 9.5 billion mark by 2050 from the current 7.2 billion. The management of the groundwater resources is a challenging task worldwide against the backdrop of the growing water demand for industrial, agricultural, and domestic uses and shrinking resources. Moreover, this task has been hampered significantly due to declining/rising groundwater levels and associated contamination. A broad range of solutions could be considered to address the aforementioned problems of groundwater management strategy. This paper presents a comprehensive review on the Water level, Rainfall, Groundwater estimation and cropping pattern of the studied area which can be useful for applications of the management of groundwater resources and recharge techniques.It would also be necessary to plan, recharge and control the use of groundwater under the prevailing conditions. Publication and distribution of annual reports and related programmes for creating awareness amongst the community and for educating them will have to be undertaken regularly. This will enable avoiding scarcity in the studies area, as well as the hectic activity and excessive expenditure that has become characteristic of summer months in the marathwada and adjacent area. The present study discussed about the optimum planning of GW recharge and need to control the irrigation draft less than the recharge for future use. Application of Regulatory measures for not drilling bore wells. Optimum use of water saving practices. There should be annual GW budgeting on regular basis, need to plan cropping as per GW availability.

The Implementation of Risk-Based Budgeting and Cost Mapping: Study at Pt Kereta Api Indonesia (Persero)

Budgeting is a crucial financial instrument in a business. Every business cannot be separated from budgeting. The budgeting plan helps create the organization’s financial stability and preparation for unexpected challenges or risks. The unexpected challenges or risks that is embedded in a business must be forecasted for a business to be able to estimate its budgeting closely to realization and do optimization for the business’s resources. This also works the same for PT Kereta Api Indonesia (Persero) (PT KAI). PT KAI as a state-owned company who runs its business in a high-risk industry must prepare for the possible risks that might happen. This also includes the preparation of the risk budgeting. In other words, it is very important for the company to apply a risk-based budgeting framework in its budgeting. The application of risk-based budgeting framework would take risk into account in the budgeting process. This way, every single part of the possibility of events and risks that might happen will be calculated and prepared. Through this study, implementation of risk-based budgeting at PT KAI would be studied. The simulation of the implementation of the risk-based budgeting framework will also be explained and simulated in this study. In addition to the application of risk-based budgeting, this study will also solve another framework issue that the company is facing, which in this case is still related with the risk-based budgeting framework implementation. This research will use risk management procedures to predict risks in 2021 based on historical risks in 2020. This research will rely on the company's annual budgeting plan reports, internal reports, and in-depth interview reports as supporting data in reviewing and simulating the proposed risk-based budgeting framework.

Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management

IMPACT This article warns that cyclical stocks are affecting the delivery of routine healthcare services. Planning fails when a shock occurs and policy-makers and managers need to adapt to budgetary over-estimation. To ensure a sustainable level of services at all stages of the economic cycle, cyclical impact should be systematically determined. This would improve decision-making and help minimize institutional and political impediments. However, developing these capabilities is difficult, requiring a multi-year perspective to be incorporated into the annual budgeting process. An important prerequisite to do this is for stakeholders to understand the impact that cyclicality has on healthcare

Analysis of annual budgeting method at Barrick Lumwana Mine

Analysis of annual budgeting method at Barrick Lumwana Mine

Does the MTEF shape annual budgets in a developing country?

PurposeThis paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public university in Tanzania, a developing country.Design/methodology/approachThe data for this study were collected from interviews, observations and document reviews. Data analysis processes were guided by the concepts of organizational façades and organized hypocrisy.FindingsThe findings show that while the state required the university to implement the MTEF, budget preparers and managers were concentrating on basic budgeting problems in annual budgeting. As a result of these conflicting demands decoupling occurred, as there were inconsistencies between the talk and actions of actors in MTEF implementation. In response, actors engaged in organized hypocrisy. The talk and actions were organized by developing pro-effective and symbolic layers. The pro-effective layer showed that actors were concentrating on annual budgeting, while the symbolic layer, through the creation of façades, showed that actors symbolically implemented the MTEF.Practical implicationsThe paper suggests that budgetary reforms of governments, Western donors, such as the International Monetary Fund and the World Bank, and bilateral donors should focus on addressing the basic problems in annual budgeting rather than advocating complex reforms that compel actors to engage in hypocrisy and developing façades. Moreover, university management should address basic budgeting problems to avoid budgeting games during annual budgeting.Originality/valueThis is the first paper to employ the concept of organized hypocrisy to investigate the MTEF. By demonstrating the pro-effective layer, the paper responds to the call for investigation of how accounting works in practice (van Helden et al., 2021). Moreover, by presenting the symbolic layer, the paper responds to the call to investigate how facades are created (Michelon et al., 2016). The paper demonstrates how the concept of organized hypocrisy works well with the concept of organizational facades.

Outwelling of total alkalinity and dissolved inorganic carbon from the Hooghly River to the adjacent coastal Bay of Bengal.

The seasonal variability of the lateral flux of total alkalinity (TAlk) and dissolved inorganic carbon (DIC) of the tropical Hooghly estuary is analyzed in this work. In situ observations of water temperature, salinity, dissolved oxygen, TAlk, and pH were measured in four different stations of the Hooghly estuary. It was measured once every month during 2015-2016, and subsequently, DIC was estimated. A carbon budget was constructed to quantify carbon flows through the freshwater-marine continuum of the Hooghly estuary, and plausible impacts on the adjacent coastal ocean, the northern Bay of Bengal, were examined. The biogeochemical mass balance box model was used to compute the seasonal flow of carbon flux, and subsequently, the annual budgeting of lateral fluxes of TAlk and DIC to the adjacent coastal ocean was carried out. The net annual TAlk and DIC flux from the Hooghly estuary to the adjacent coastal ocean were 4.45 ± 1.90 × 1011mol and 4.59 ± 1.70 × 1011mol, respectively. The net annual DIC flux of the Hooghly estuary is about 30 to 60 times higher than surface area integrated air-water CO2 flux, which is an indication of promoting acidification in the adjacent coastal ocean. The present study indicates that the lateral DIC flux has increased substantially in the Hooghly estuary during the last two decades. The increase in inorganic carbon load in the Hooghly estuary due to the enhanced discharge of inorganic and organic matter load in the upper reaches of the estuary led to this increase in lateral DIC flux. The results strongly establish the need of having such regional studies for better understanding the estuarine carbon dynamics, and its role in controlling the adjacent coastal ocean dynamics.

BUSINESS DRIVERS AND ROLLING FORECAST A QUALITATIVE APPROACH

Fixed annual budgets can be cumbersome and inflexible, which often fails to deliver the intended benefits. The annual budget is often disconnected from business operations and strategic goals. It suffers from inherent weaknesses due to a lack of business intelligence about its assumptions. This flaw is well-documented in the literature. There are many options for better corporate financial planning. Business intelligence is an essential component of the annual budget process. Rolling forecasts are also a crucial tool. Business intelligence-based, driver-based rolling prediction can help align an organization's budget process and strategic objectives. It can also increase the financial and operational strength of an organization and maximize shareholder value. This article will provide a detailed overview of the traditional annual budget process. It will also discuss how an approach based on financial forecasts based on business intelligence drivers can help align operations with strategic goals and add value to organizations. An assessment of intelligence-supported, driver-based rolling forecasting will also be presented, demonstrating an im- proven approach to the traditional annual budgeting process.

Citizen participation in times of crisis: Understanding participatory budget during the COVID-19 pandemic in Nepal

This research assumes that various forms and scales of lockdowns and social distancing measures have limited local decision-makers’ ability to reach out to communities as part of their mandatory annual participatory budgeting processes. Building upon this proposition, this article assesses Nepal’s local budgeting process of 2020 to understand the degree to which it succeeded (or failed) in incorporating citizen’s voices in the annual handbook of local public policies and budgets. The research followed a qualitative case study research methodology. It generated interviews with participants including ordinary people, local politicians, and bureaucrats from 20 different municipalities and a federal ministry in Nepal. Other textual data (official publications, field notes and observational scripts) provided complementary evidence to answer the research questions. Findings suggest that the coronavirus pandemic has played significant roles in limiting ordinary people’s democratic right to participate in local decision-making yet flaws in institutional design and unpredictable mayoral power contributed to delaying the annual budget approval process. The research contributes to the literature on participatory governance in developing countries, with some practical suggestions to increase citizen engagement chances in times of crisis.

Medium Term Expenditure Framework (MTEF): A Panacea for Public Expenditure Management (PEM) In Nigeria?

This paper investigated the outcome of the adoption and implementation of Medium-term Expenditure Framework (MTEF) in the Nigeria budgeting process. MTEF is eulogized by the World Bank, and even donor organization DFR as the panacea to the poor public expenditure management (PEM) prevalent in most of sub – Sahara African Countries. MTEF was first adopted in Nigeria, following the passage of the Fiscal Responsibility Act 2007 Act 30 to guide her national annual budgeting process. Using simply statistical methods, we collated data from sixteen national budgets (2003 - 2016), and constructed statistical tables to investigate the MTEF in the Nigeria annual budgets. Using correlation coefficient, we examined the behaviour of three key fiscal and expenditure items in Nigeria annual budgets.Our findings showed strong positive correlation between the budgeted and actual figures in all three fiscal items. Oil production was negatively corrected with the actual. We concluded, following our findings that the adoption and implementation of MTEF has to a large degree improved fiscal discipline in the Nigeria budgeting process.

PERAN PEMERINTAH KABUPATEN SIMEULUE DALAM PEMBERDAYAAN AIR BERSIH DAN SANITASI GUNA MENDORONG PENGEMBANGAN KAPASITAS DAERAH SERTA PENYEDIAAN PELAYANAN AIR MINUM DAN PENYEHATAN LINGKUNGAN UNTUK MEMENUHI TARGET UNIVERSAL ACCES 100% MDGS PROGRAM TINGKAT NASIONAL

The role of the government in empowering the development community in the Simeulue Islands Regional Water Supply and Environmental Sanitation Action Plan (RAD) will not succeed if it is not balanced with a public awareness program that is an effort to reduce, poor culture by way of remind, convince and injections to the community. To be trying to bounce do the hard work to get used to shame the poor receive aid as well as mental block change. The program targets AMPL activities in sequential order from the district level, the District, the Village (Village / Agencies) reached the target group. This is done through a mechanism in the development plan Deliberation annual planning and budgeting cycle of the area. The purpose of RAD AMPL needs to be supported by the role of the government by prioritizing synergic relations between elements of government, the private sector and civil society and involving the community itself based on the principles of Vision Strategy, by means of transparency, participation, and responsibility, by prioritizing community interests. By looking at the conditions of the community above, the government needs to do a social empowerment. Thus the RAD AMPL requires the support and participation of all development actors from the government, DPRD, universities, organizations and non-governmental organizations, private and international institutions. The involvement of all development actors are expected to encourage the establishment of a common point of view, the agreement and synergy in the efforts to Accelerate Achievement of Universal Access target of 100%. Keywords: Role, Government, Empowerment, Clean Water

Harmonizing scientific rigor with political urgency: policy learnings for identifying accelerators for scale-up from the safe childbirth checklist programme in Rajasthan, India

BackgroundQuick scaling-up of innovative and promising interventions in health systems of low and middle-income countries to rapidly achieve population level benefits is a key challenge. While there is consensus on the need for rigorous scientific evidence on effectiveness of interventions before considering scale-up, there can be significant time lag for the want of gold-standard evidence. The Safe Childbirth Checklist (SCC) programme in India, demonstrated how an innovation was robustly evaluated and scaled up nationally, within a short span of time. In this narrative review, we describe the strategies discussed in various published scale-up frameworks and map them against the strategies adopted by the SCC programme to identify accelerators which facilitated its rapid scale up.MethodsThe narrative review – done from May to June 2017 - involved keyword searches of electronic databases of PubMed, Ovid Medline and Google Scholar. It included the key words ‘pilot’, ‘health innovations’, ‘scale-up’, ‘replication’, ‘expansion’, ‘increased coverage’, ‘conceptual models for scale-up’, ‘frame-works for scale-up’, ‘evidence for scale-up’ in the title of publications,. This search was limited to publications in English after the year 1995. We used snowball sampling approach (by referring to bibliographies of shortlisted publications) to identify additional publications related to scale-up. We then screened the identified publications independently and relevant publications that discussed attributes for a conceptual model for scale-up of public health interventions in low and middle-income countries were shortlisted. We then mapped the strategies we used in SCC program scale up against those described in the shortlisted frameworks to identify seven accelerators which facilitated rapid scale up.ResultsThe identified accelerators were: testing the intervention in real world, resource constrained settings; using an appropriate and time sensitive research design; testing the intervention at substantial scale and in diverse settings; using an adaptive and iterative prototyping approach for implementation; sharing data and evidence with key stakeholders on an ongoing basis; targeting bridge resources through strategic engagement of stakeholders and timely integration of scale-up plans with annual planning and budgeting cycles and systems.ConclusionThese accelerators will complement current frameworks and provide guidance to future scale-up initiatives in India and elsewhere.

Sustainable Policy Options for Funding Capacity Building of Teachers for the Achievement of Education 2030 in Nigeria

The focus of this paper is on the need for capacity building of teachers in Nigerian educational system and the possible policy options for funding capacity building of teachers for the achievement of Education 2030. Teachers form the hub of any educational system and no educational system can rise above the level of the teachers. The capacity of teachers needs to be upgraded from time to time in order for them to be able to adapt to the changing waves of knowledge in the education sector and the society at large. Capacity building is one of the veritable tools for updating the skills and competencies of teachers in any educational system. But this is usually affected by low fund provided for this all important activity in Nigeria. Hence, there is need for sustainable policy options to address this problem. Some sustainable policy options for funding capacity building of teachers include establishment of School Teachers’ Trust Fund, annual budgeting for capacity building of teachers, Teacher Capacity Development Tax, Use of Social Development Goals Fund, and utilization of part of the Petroleum Technology Development Fund for capacity building of teachers. These would ensure steady provision of funds for the capacity building of teacher for the achievement of education 2030. DOI : 10.7176/JESD/10-4-07