Budget Process Research Articles

Financial Literacy for the Future: Preparing Individuals for Economic Success

Financial literacy encompasses the knowledge and skills essential for making informed financial decisions, impacting both personal and professional lives. This study explores the significance of financial literacy in navigating today's complex financial landscape, emphasizing its role in budgeting, saving, investing, debt management, retirement planning, and understanding financial products. It highlights the necessity of financial literacy for achieving financial stability, independence, and overall well-being, as well as its contribution to a stronger economy. Case studies, such as a family's successful debt reduction strategy and a business's effective budgeting process, illustrate how financial literacy leads to improved outcomes. The findings highlight the need for targeted financial education programs and policies that can bridge knowledge gaps and empower individuals to make better financial choices. The study reviews existing literature on financial literacy, noting disparities in knowledge across demographics and the challenges in translating knowledge into effective financial behavior. Ultimately, improving financial literacy is integral to enhancing economic well-being and fostering more equitable financial systems.

Crack Detection and Cost Analyzer Using AI

Crack Vision is an innovative AI-powered Android application developed to detect and analyze wall cracks, providing users with real-time, automated repair cost estimates. By leveraging advanced object detection models such as YOLOv7 and Mask R-CNN, Crack Vision enhances both the accuracy and efficiency of crack detection, enabling precise measurement of crack dimensions, severity assessment, and quick identification of structural issues. This application simplifies the inspection and budgeting process for wall repairs, making it an essential tool for homeowners, contractors, and structural engineers who seek to minimize reliance on manual inspection methods. The core functionality of Crack Vision combines high-resolution image processing with state-of-the-art machine learning algorithms, ensuring reliable detection across various wall types and crack textures. Using computer vision and deep learning techniques, the app can differentiate between structural and non-structural cracks, thereby offering a comprehensive solution for repair prioritization. Furthermore, Crack Vision integrates with a robust backend that stores user data, allowing users to track the condition of their walls over time. This feature aids in preventive maintenance by identifying trends in crack expansion and deterioration, potentially mitigating costly repairs. Additionally, the application provides a detailed breakdown of estimated repair costs based on crack size, depth, and type, empowering users to make informed decisions about necessary repairs. Crack Vision is designed with user-friendliness in mind, featuring an intuitive interface that guides users through the inspection process. The app also supports multilingual options and customizable settings to cater to diverse user needs. In sum, Crack Vision redefines wall crack inspection, offering a rapid, accurate, and accessible solution for both casual users and industry professionals, ultimately contributing to improved building safety and maintenance efficiency

Analysis of Budget Planning and Control for the Implementation of Sustainable Development Goals (SDGs): A Case Study at Yayasan Kebudayaan Rancage

This study analyzes budget planning and control in a non-profit organization focused on Sustainable Development Goals (SDGs). The main objective is understanding the budget implementation process supporting SDG objectives at Yayasan Kebudayaan Rancage (Rancage Cultural Foundation). Using a qualitative methodology with a single instrumental case study and action research methods, data was collected through observations, interviews, and documentation. Narrative and comparative analysis methods were employed to evaluate the actual field conditions. The study results indicate that the foundation needs a structured budget. Based on these findings, developing a strategic plan, work plan, and detailed budget is recommended. These recommendations aim to create a more systematic budgeting process, enhance awareness, and improve engagement with the SDGs.

COVID-19 as a driver for e-participation: insights from participatory budgeting in Poland

PurposeThis paper explores how COVID-19 has impacted the shift from public participation by conventional means to e-participation. Specifically, we investigated to what extent COVID-19 has been a driver for electronic participation in community participatory budgeting, which is a kind of residents’ consultation on how to spend part of a budget on local projects. We expounded on the concept of e-participation and its sub-concepts and investigated how these were applicable to participatory budgeting.Design/methodology/approachWe interviewed 34 leading managers in five City Halls in Poland regarding their views and experiences with moving public interactions related to participatory budgeting online during COVID-19.FindingsThe findings indicated that COVID-19 has accelerated the digitalization of the participatory budgeting processes and, to some extent, may have increased community participation in general. We observed increased e-participation in the forms of e-consultation, e-deliberation, e-lobbying and e-voting.Originality/valueMainly, this study contributed to the field by providing empirical evidence that COVID-19 increased various forms of e-participation as related to participatory budgeting. Moreover, we delineated various forms of e-participation and mapped them to activities in participatory budgeting.

QLTI-21. STREAMLINING THE STUDY INTAKE PROCESS AT THE CANCER CLINICAL AND TRANSLATIONAL RESEARCH OFFICE (CCTRO)

Abstract Challenges in the Protocol Intake/Activation process at the Henry Ford Cancer Center, particularly during the budget negotiation and coverage analysis (CA) phases, hamper operational efficiency and financial prospects. This study aimed to improve budget time and process efficiency. Process flow mapping, Value Stream Mapping (VSM), and cause-effect analysis using a fishbone diagram were used to identify and analyze key bottlenecks, focusing on the budget negotiation and CA phases. Budget negotiation took an average of 121.5 days in 2023 due to multiple procedures and a lack of standardized practices. Delays ranged from 127.75 days in August to a low of 69.84 days in November of 2023. The budget build process averaged 13.31 days, with an additional 7.57 days for approval, totaling 20.89 days. The CA phase had an average cycle time of 10.82 days (range 2-10 days). To improve approval times, it was recommended to implement an Electronic Document Management System to automate routing, signing, and tracking of budget and CA-related documents, standardized budget templates to streamline negotiations, a detailed electronic checklist to streamline task lists for document collection and budget negotiation, automated reminders for internal and external stakeholders to ensure timely submission of necessary documents, and timely submission policies enforced by a dedicated finance member on committees. Newly developed Key Performance Indicators (KPIs) such as ‘time to collect documents,’ ‘time between committees,’ and ‘time for budget negotiation process,’ along with a dual tracking system in Excel, were proposed to monitor and improve these metrics. The recommendations are expected to significantly enhance the efficiency of the Protocol Intake/Activation process. By reducing the budget negotiation phase to less than 60 days and optimizing the CA process, faster study initiation, better resource utilization, and improved responsiveness to research opportunities will be achieved. This study underscores the critical need to address operational challenges in clinical trial management to enhance CCTRO’s capability to conduct timely and effective research.

The Economics of Capital Allocation in Firms: Evidence from Internal Capital Markets

We analyze a unique chief financial officer (CFO) survey data set to examine capital allocation in firms. Top management is aware of agency and information problems at the divisional level and organizes the budgeting process to counteract managerial opportunism, employing systems of interconnected measures, including layers of approval, divisional budgets, reporting requirements, and compensation schemes. When making funding decisions, top management relies heavily on top-level nonfinancial information, such as the assessment of divisional managers’ abilities. However, substantial parts of the capital budget do not require top management approval as firms trade off the benefits and costs of decentralization, thereby deviating from the traditional paradigm of decentralized project initiation but centralized project approval. Even firms with active internal capital markets tilt capital allocation toward relatively even distributions, reflecting the use of capital allocation as a credible communication device. We also find that within-firm agency problems may result in capital rationing, that is, divisions’ restricted access to internal capital. CFOs also believe that integrating multiple businesses into an internal capital market results in tangible financial benefits, predominantly lower costs of capital and higher debt capacities. Thus, our findings also support coinsurance arguments suggesting that internal capital markets may improve access to external financing. This paper was accepted by Victoria Ivashina, finance. Funding: This work was supported by the BBBank Karlsruhe, Wissenschaftsförderung der Sparkassen-Finanzgruppe, and Karlsruher Institut für Technologie (Karlsruhe House of Young Scientists). Publishing fees were supported by the “Funding Programme Open Access Publishing” of the University of Hohenheim. Supplemental Material: The online appendices and data files are available at https://doi.org/10.1287/mnsc.2021.02755 .

Impact of UV annealing on the hole effective mobility in SnO pFET

Using ultraviolet (UV) annealing through wide energy bandgap HfO2/SiO2 gate dielectric, nanosheet SnO pFET achieved hole effective mobility (µeff) from 55 cm2/V-s at low hole density (Qh) to 13.38 cm2/V-s at 5 × 1012 cm-2 Qh, compared to that of 9.03 cm2/V-s at 5 × 1012 cm-2 Qh for SnO device without UV annealing. This is the highest µeff among oxide semiconductor pFETs at high Qh, which is required to realize low-power high-density monolithic 3D CMOS logic. This requires excellent surface roughness, good uniformity and free-from grain boundaries that is beyond the thermally-annealed poly-Si. Excellent on-current/off-current (ION/IOFF) value of 1.05 × 105 were measured simultaneously in the UV-annealed SnO pFET, which is due to the ultra-thin 8 nm thick SnO nanosheet channel to pinch off the channel leakage. From X-ray photoelectron spectroscopy (XPS) analysis, the 48% µeff improvement by UV irradiation is due to increased Sn2+ and decreased Sn0. Such high µeff at high Qh, large ION/IOFF, smooth surface, good uniformity and low thermal budget process are the enabling technologies for monolithic 3D CMOS.

Sustainable agriculture impacts in urban settings make the case for federal investments [Policy brief

Urban agriculture has flourished in American cities under the care of communities, but its growing popularity faces a number of challenges related to scant funding, insecure land tenure, and environ­mental pollution. Both local and national policy in the U.S. have struggled to adequately address those challenges and meet the demand for fresh food, local production spaces, and resilient communities. In this policy brief, we explore an emerging apparatus to support urban agriculture in the U.S. Department of Agriculture: The Office of Urban Agriculture and Innovative Production. We describe the relation­ship between urban agriculture’s many bene­fits and future funding, technical assistance, and data collec­tion initiatives through this office. Specifically, we call for consistent, permanent funding that is not subject to the annual federal budget process, which could power more tailored technical assistance programs, reformed granting initiatives, and expanded data collec­tion to inform future policy and practice. Urban agriculture has the potential to transform communities and the future of farming, and federal policy has the potential to provide important support for this transforma­tion. The policies outlined here offer a roadmap for this support.

Analysis of budget expenditures of the Republic of Kazakhstan

This article provides a comprehensive analysis of the structure of the budget system and expenditures of the Republic of Kazakhstan (ROK), which are characterized by complexity and multilevel and reflect the amount of financial resources and the size of budget constraints at the levels of the budget system. The main focus is on the republican budget, which generates the country's revenues and finances national expenditures directed to such areas as defense, national security, foreign policy, as well as projects and assistance programs. The functioning of the budget system is regulated by regulatory legal acts (NPAs), including the Constitution of the Republic of Kazakhstan, the Budget Code of the Republic of Kazakhstan and other NPAs, which ensures transparent and effective management of public finances. The Ministry of Finance of the Republic of Kazakhstan plays a key role in the implementation of the state financial policy, coordinating work with other ministries and departments.The article presents the results of the analysis conducted by the author of this article of the execution of republican budgets for the period 2018-2022. It is shown that all three categories of budgets (republican, regional and local) demonstrate steady growth in spending, which can lead to increased public investment and expansion of government programs. Special attention is paid to the increased level of education and health care, which ensures the priority and higher level of efficiency of these sectors in comparison with other sectors of the economy of the Republic of Kazakhstan. Based on the analysis, a SWOT analysis was conducted, which revealed the strengths and weaknesses of the budget system of the Republic of Kazakhstan, as well as identified threats and opportunities to improve its condition.The article concludes with recommendations on ensuring the sustainability of the budget system and improving the efficiency of budget funds, including measures to increase transparency and efficiency of budget processes, optimize budget allocation, improve the effectiveness of social programs, reduce public debt, develop interdepartmental experience and use the state experience achieved in a number of sectors and territories.

Budgeting under martial law

In the conditions of martial law, the issues of ensuring the preservation of the national economy and further economic development are becoming relevant. An important condition for this is an efficient mechanism for the formation and implementation of the state budget. The budget formation mechanism is an important tool for ensuring sustainable economic develop­ment of the country while maintaining the stability of the budget system. The aim of the article is to determine the peculiarities of budgeting in the conditions of martial law. The research presented in the article is based on the hypothesis of the need to strengthen the financial potential of budgets of all levels at the expense of their revenues. Strengthening the income part will contribute to achieving economic stability and balance and determine the pace of social and economic development. The research methodology is based on general scientific and special methods. The main research methods are dialectical and institutional. Structural, compa­rative, method of scientific abstraction, analysis and expert evaluations were also used. Adap­tation of the budget formation system to social and economic changes and determination of priority directions for the further development of financial and budgetary relations require attention. For the thoroughness of the study, the structure of the revenue part of the state budget was analyzed during 2019–2023. The dynamics of attracting international financial aid and its share in the state budget were evaluated. In the course of the research, modern adaptation and transformation mechanisms implemented in budget policy under martial law conditions were determined. New approaches to the formation of the revenue part of the budget have been studied. On the basis of the conducted research, promising directions for improving the forma­tion of state budget revenues have been deter­mined, which will allow the budget system to function more effectively and efficiently. It is expedient to further improve the system of bud­get formation in terms of creating and imple­menting effective financial mechanisms of bud­get policy, with the aim of further social and eco­nomic development of the country. To increase the effectiveness of budget poli­cy in the conditions of martial law, it is necessary to strengthen the use of the principles of stability, financial and economic soundness, social jus­tice, and budget balance in the budget process

Factors Influencing Participation in County Budget Making Process and Economic Empowerment among The Youth in West Pokot County, Kenya

The study aimed to explore the factors influencing youth participation in the county budget-making process and its impact on economic empowerment in West Pokot County, Kenya. It identified a significant gap in understanding how participatory budgeting linked to budget implementation affected youth involvement, despite its legislative support. The research noted low participation rates, indicating a symbolic rather than a substantive engagement in the process. To address these gaps, the study focused on several key objectives: examining the effects of access to information, assessing the knowledge and skills of youth regarding budget participation, exploring their attitudes toward the process, and evaluating the impact of meeting locations on participation. Conducted between January and March 2023, the study employed a descriptive research design, targeting a sample of 120 youths aged 18-35 from four constituencies in West Pokot County. Through purposive sampling, data were collected using questionnaires that incorporated both closed and open-ended questions. The research found that access to information significantly influenced youth participation. Many respondents indicated that while some information was available, it was often inadequate or poorly communicated. Additionally, the study revealed that knowledge and skills directly impacted the youth’s confidence and ability to engage in the budgeting process. Attitudes towards participation were mixed, with some youths believing their involvement could lead to better economic outcomes, while others expressed skepticism about the value of their contributions. Furthermore, the study examined the location of budget meetings, determining that accessibility played a crucial role in youth attendance. When meetings were held closer to their residences, participation rates increased. The results suggested that improving access to information, enhancing training programs, fostering positive attitudes, and strategically selecting meeting locations could collectively empower youth economically. Overall, the findings underscored the need for targeted strategies to improve participatory budgeting and economic outcomes for youths in West Pokot County.

The School Budget Management under the Nakhon Ratchasima Primary Educational Service Area Office 4

Background and Aims: Budgeting in its present form began in England around the 16th-17th centuries. During that time The House of Representatives successfully reserved the power to approve government revenue and expenditures. This shows that current budgeting is related to the evolution of the governance system. After the preparation of this budget, it was extended to local government organizations, educational institutions, and other agencies, both public and private. The purpose of this research is to study and compare the level of opinions of personnel regarding budget management of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4. Classified by position, school size, and work experience. Including the study of guidelines for developing budget management for schools under the said organization. Methodology: The sample used in the research consisted of 196 school administrators and heads of budget management groups of educational institutions under the Nakhon Ratchasima Primary Educational Service Area Office 4, which were selected using a stratified random sampling method. The research instrument was a questionnaire with a 5-level rating scale with an IOC between 0.80 - 1.00 and a confidence value of 0.85. In addition, a structured interview was used to collect data for data analysis. Various statistics were used, including frequency, percentage, mean, and standard deviation, T-test and F-test. Results: The results of the research are as follows: (1) School budget management Under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, the overall level is at a high level. And when considering each aspect, it was found that budget management was at a high level in every aspect. (2) Comparative analysis of budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, found to be significantly different at the 0.05 level. When classified by position but when classified by school size and work experience, no differences were found. (3) The budget management guidelines of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4 that should be implemented include: Analysis of strengths and weaknesses Budget allocation is adequate and comprehensive. Having an internal audit system Creating a fundraising plan and using resources from outside agencies or stakeholders. Including having proof of receipt and payment. Preparing accurate accounts according to regulations and reporting information on supplies and equipment (M-OBEC), including creating up-to-date information on buildings, land, structures, and assets (B-OBEC). Conclusion: Budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Office, District 4, that were all assessed were considered to have a high level of expertise. To ensure continued efficiency and transparency in financial management. There should be various guidelines such as detailed data analysis. Establishment of an internal audit system and recording information correctly All of which should be strictly implemented to strengthen confidence in the budget management process.

How does Public Financial Management (PFM) influence health system efficiency: A scoping review.

Effective Public Financial Management (PFM) approaches are imperative in the quest for efficiency in health service delivery. Reviews conducted in this area have assessed the impact of PFM approaches on health system efficiency but have left out the mechanisms through which PFM influences efficiency. This scoping review aims to synthesize evidence on the mechanisms by which PFM influences health system efficiency. We searched databases of PubMed and Google Scholar and websites of the World Health Organization (WHO), World Bank and Overseas Development Institute (ODI) for peer-reviewed and grey literature articles that provided data on the relationship between PFM and health system efficiency. Three reviewers screened the articles for eligibility with the inclusion criteria. Data on PFM and health system efficiency was charted and summarized. We then reported the mechanisms by which PFM influence efficiency. PFM processes and structures influence health system efficiency by influencing; the alignment of resources to health system needs, the cost of inputs, the motivation of health workers, and the input mix. The entire budget process influences health system efficiency. However, most of the findings are drawn from studies that focused on aspects of the budget process. Studies that look at PFM in totality will help explore other cross-cutting issues within sections of the budget cycle; they will also bring out the relationship between the different phases of the budget cycle.

Межбюджетные отношения в Казахстане: состояние и основные тенденции

Balance of the state budget is one of the necessary conditions for the effective functioning of the budget system of the country. This balance is largely determined by inter-governmental fiscal relations and the resulting redistribution of financial resources between the central, regional and local levels of the budget system. Inter-budget relations in Kazakhstan over the past two decades have undergonesignificant changes, which further increased the relevance of research on this topic. Such aspects of inter-budget relations as the increase in the volume and specific weight of transfers from the republican budget to the budgets of lower state bodies, the growth of the number of subsidized regions, the reduction of revenues to the republican level from the regional level, caused special attention to this problem in the budget process of Kazakhstan. The article examines the state and development of inter-budget relations in Kazakhstan in terms of these aspects in order to identify the main trends of their transformation and assess their impact on the budget process. The article analyses the main parameters of inter-budget relations in Kazakhstan, reveals trends in the role of subsidies and exemptions from local budgets, and considers the dynamicsof the number of subsidized regions and donor regions of the republican budget. It is noted that there is no noticeable improvement in the situation at the level of regional budgets, despite the increase in their revenue base due to the transfer of a number of tax revenues to the local level in 2020. Based on the analysis, the author concludes that the situation in the sphere of inter-budget relations in Kazakhstan is deteriorating, which is manifested in a constant decrease in the number of donor regions and an increase in the number of regions receiving subsidies, an increase in the share of subsidies in the revenues of local budgets, and a decrease in the share of exemptions from local budgets in the state budget revenues. It is also noted that the imbalance of inter-budget relations leads to the complication of the budget process at the republican level, which requires the adoption of measures to further increase the financial independence of the regions.

Совершенствование процесса управления государственными закупками в подразделениях системы МВД России

Estimated indicators for three years, the same period is considered when forming a plan of financial and economic activities in autonomous and budgetary institutions. The principle of efficient use of budgetary funds for procurement of goods, works and services is fundamental in the budgetary process when forming expenditures in a public institution. The authors, reflecting the efficiency of using budgetary funds in procurement activities, guided by this principle, investigate the initial maximum contract price, proposed a metho-dology for forming the lowest contract price by introducing a correction factor.

Post-project financial auditing as a continuous improvement tool for SMEs

Post-project financial auditing is a critical tool for ensuring transparency, accountability, and financial accuracy within small and medium-sized enterprises (SMEs). As SMEs navigate project-based operations, it is essential to assess the financial outcomes of completed projects to inform future decision-making and resource allocation. This review explores the role of post-project financial auditing as a continuous improvement tool in SMEs, highlighting its ability to enhance financial discipline, improve cost control, and promote long-term financial sustainability. By examining key aspects of project revenues, expenditures, and profitability, post-project financial audits provide insights into financial performance that are essential for strategic planning. These audits help identify budget deviations, resource misallocations, and cost inefficiencies, enabling SMEs to adjust future financial planning and project management practices. In doing so, audits contribute to refining budgeting processes, promoting data-driven decision-making, and reducing financial risks in subsequent projects. The review also emphasizes the benefits of post-project auditing in fostering a culture of financial responsibility within SMEs. Through the audit process, SMEs can strengthen internal controls, monitor compliance with financial regulations, and ensure that project outcomes align with organizational financial goals. Additionally, the integration of audit findings into future financial strategies enables SMEs to continuously improve their profitability, mitigate risks, and enhance overall financial stability. Despite the clear advantages, challenges such as resource constraints, data management issues, and limited audit expertise can hinder the adoption of post-project audits in SMEs. The review offers practical recommendations to address these challenges, advocating for the use of scalable audit frameworks, digital tools, and ongoing staff training to support effective auditing practices. Ultimately, post-project financial auditing represents a vital mechanism for driving continuous improvement and ensuring the financial resilience of SMEs in an increasingly competitive marketplace.

EFFECTS OF BUDGET IMPLEMENTATION ON GOAL ACHIEVEMENT OF STATE OWNED TERTIARY INSTITUTIONS IN EBONYI STATE, NIGERIA

The evaluation of budget implementation on goal achievement in Ebonyi State of Nigeria prompted the specific objectives of the research work to include: budgetary control mechanism, late approval of budget, budget variance information and late release of approved budgeted funds. Survey research design was adopted and data were collected using close-ended questionnaire. The questionnaire was structured on a 5-point Likert scale statistical rating method. The total population of the study was 259 while the sample size was 157. Collected data were presented on frequency distribution tables, simple percentages and multiple regression analysis. The data were analyzed using Statistical Packages for Social Sciences, version 20, 2023. The study adopted Stakeholders Approach Theory by Edward (1984). The study unveiled that budgetary control mechanism and budget variance information had positive and significant effects while late approval of budget and late release of approved budgeted funds had negative and no significant effects on goal achievement of state owned tertiary institutions in Ebonyi State, Nigeria. The implications of the study were that budgetary control mechanism and budget variance information do not hinder budget implementation on goal achievement. Late approval of budget and late release of approved budgeted funds hinder budget goal achievement, encourage abandonment of projects and non-quality project perfection. Analysis of budget variance aids management of state institutions to adjust budget proposal in respect to deficit budget and, idle resources from surplus budget on any item(s) of budget are reinvested in achieving other goal congruence of the institutions. The study concluded that early approval of budget and timely release of approved budgeted funds facilitate budget implementation and aid in goal achievement of budget proposals of the institutions. The research therefore recommended that the management of the state institutions’ budget committee and other budget stakeholders should be familiar with the processes of budgeting and budget operation to facilitate planning and preparation of financial year budget void of errors and omissions for enablement of early approval of budget and timely release of approved budgeted funds among other measures capable of harnessing budgeting values in the State.

Public Budgeting Best Practices for Cross-sector Collaborations: Emphasizing the Values of Social Equity, Transparency and Accountability, and Ethics

Cross-sector collaboration has become a major emphasis in collective action as governments, private corporations, and nonprofits work together to tackle today’s complex issues. The existing cross-sector collaboration literature primarily addresses major events like natural disasters, e.g., hurricanes and wildfires, and the COVID-19 pandemic. However, there is a significant gap in the public administration literature regarding cross-sector collaboration in addressing underlying social and financial issues. This paper discusses the need for public budgeting best practices through cross-sector collaboration in three areas: (1) equity; (2) transparency and accountability; and (3) ethics. Through the collaborative governance theory, each sector—public, private, and nonprofit—can contribute to the integration of resources, networks, and approaches for the benefit of citizens. This paper concludes by highlighting key implications for theory and praxis, including an increase in public trust and a greater emphasis on inclusivity in the budgeting process.

The influence of fiscal transparency on expenditure by regional and provincial governments in Vietnam

The intricate relationship between budget transparency and government expenditure has been confirmed, with a particular focus on how these dynamics are influenced by spatial and temporal factors. This study deals with the spatio-temporal effects of transparent communal budgets on local government spending, specifically across the 63 provinces in Vietnam. By analyzing data over time, the study uncovers critical insights into how the disclosure of budget information influences government spending patterns, both in the short term and the long term. The findings reveal a nuanced relationship, where both the direct and indirect effects of budget transparency on expenditure tend to be negative, suggesting that increased transparency may lead to a reduction in government spending. This trend is observed from both a short-term perspective, where immediate changes in budget disclosure affect spending, and a long-term perspective, where the effects of sustained transparency become more evident. The study highlights significant regional disparities in the impact of budget transparency on government expenditure. It finds that the influence of budget disclosure is less pronounced in northern Vietnam compared to the southern regions. The results advocate for policies that support targeted resource allocation at the provincial or regional levels. Such tailored approaches are essential for achieving more effective and equitable government budget management, ensuring that transparency initiatives are adapted to the specific needs and conditions of different regions within Vietnam. Overall, this research contributes to the broader understanding of how transparency in budgetary processes can influence government spending. By highlighting the spatial and temporal dimensions of this relationship, the study provides valuable insights for policymakers seeking to enhance fiscal accountability and optimize public resource allocation in Vietnam.

Effect of Budget Process Reforms on Government Infrastructural Projects Success at the Ministry of Roads and Transport in Kenya

Purpose: The aim of the study was to examine effect of budget process reforms on government infrastructural projects success at the Ministry of Roads and Transport in Kenya Methodology: The descriptive type of survey research design was utilized with the population targeted being 6 staff members at the Ministry of Roads and Transport, 27 budget and appropriation committee members at the parliamentary committee and 8 Parliamentary Budget Office members (PBO) and 3 senior officials from the Kenya National Highway Authority. Census sampling technique was employed to reach the sample size. Hence, all the 44 respondents were involved in the study. A questionnaire was employed to gather information and quantitative techniques adopted for analysis. Validity and reliability of the questionnaire was tested and it had an overall Cronbach Alpha of 0.826. Statistical Package for Social Sciences (SPSS version 21) was integrated to code information gotten from the questionnaires and summarized into percentages and frequencies. The summary was then outlined in pie charts, figures, and tables. Findings: From the analysis, the study found that the major budget reform processes include accountability, enhancing public participation, and strengthening enforcement. The study established that budget reform process had a statistically significant influence on the success of government infrastructural project success. Unique Contribution to Theory, Practice and Policy: System theory can be used to anchor future studies on effect of budget process reforms on government infrastructural projects success at the Ministry of Roads and Transport in Kenya. Accountability measures should be introduced and the relevant bodies held responsible for any mishaps in the project implementation process. It was suggested that there is a need for further studies to be conducted to examine other factors impacting the government infrastructural projects success.