Budget Formulation Research Articles

STRATEGY FOR BUILDING COMMUNITY-RELIANCE IN MANAGING AND UTILIZING COMMUNITY FORESTS THROUGH THE POLICY OF COMMUNITY FORESTS DEVELOPMENT

The objective of this research is to provide policy recommendation with regard to strategy formulation for the development of community forests. The policy recommendation aims to improve local people's economy, to alleviate poverty and to achieve community-reliance through the utilization of community forest programs. This study is also aimed to strengthen roles and functions of various institutions to be synergized in empowerment activities in line with the jurisdiction of rights for management and utilization of community forest. This research used descriptive qualitative approach. Data was collected from Tanggamus Regency in Lampung Province of Indonesia through interviews. Secondary data was also obtained from related sources: literature and government regulations. This study found that the implementation of community forest policy is merely based on the government regulation. Another finding is that empowerment practices undertaken in the community forest is still lack of the involement of stakeholders. In addition, there is a positive impact in the practice of community forest which can be seen from the level of public awareness to the forest and in planting crops. Therefore, this research suggests that: first, there is the need of policy to overcome bureaucratic system in applying the community forest management permits; second, it needs a new formulation of budget to facilitate the community in the application of the community forest management.

Implementation of Observed Sky-View Factor in a Mesoscale Model for Sensitivity Studies of the Urban Meteorology

The sky view factor (SVF) is an important radiometric parameter for assessing the canopy energy budget of urban areas. There are several methods to determine the SVF observationally. The most common is taking a photo with a digital camera equipped with a fish-eye lens and then converting ratio of sky area to canopy area into SVF. However, most urban canopy models use this variable as derived from idealized canopy geometry. To evaluate the effect of inputting observed SVFs in numerical models, we evaluated a mesoscale model’s performance in reproducing surface wind and surface temperature when subjected to different ways of SVF prescription. The studied area was the Metropolitan Area of São Paulo (MASP) in Brazil. Observed SVFs were obtained for 37 sites scattered all over the MASP. Three simulations, A, B, and C, with different SVF and aspect-ratio prescriptions, were performed to analyze the effect of SVF on the urban canopy parameterization: Simulation A (standard) used the original formulation of the Town Energy Budget (TEB) model, computing the SVFs from the aspect-ratios; Simulation B used the observed SVFs, but keeps aspect-ratios as original; and Simulation C used the aspect-ratios computed from observed SVFs. The results show that in general inputting observed SVFs improves the model capability of reproducing temperature at surface level. The comparison of model outputs with data of regular meteorological stations shows that the inclusion of observed values of SVFs enhances model performance, reducing the RMSE index by up to 3 ∘C. In this case, the model is able to better reproduce the expected effects in the wind field, and consequently the temperature advection, of the urban boundary layer to a large urban area. The result of Simulation C shows that the surface wind and temperature intensity for all urban types is higher than those of Simulation A, because of the lower values of the aspect ratio. The urban type with high density of tall buildings increase up to 1 ms-1 in the wind speed, and approximately 1 ∘C in temperature, showing the importance of a better representation of the urban structure and the SVF database improvement.

ANALYSIS OF CONSTRUSTION BUDGET FORMULATION : CASE STUDY PUBLIC WORK AGENCY OF TASIKMALAYA REGENCY GOVERNMENT

Budget formulation as the first dimensions of budget cycle, has an important role to maintain. A lot of issues will be grow up related to budget priority, objectives, outcomes, and regulation as long as formulation expenditure policy in allocating recources. The study purpose is to explain about the steps in making project cost estimation especially on the stages of budget formulation at the executive budget process. There is a formulation of construstion cost compenent which is regulated by Public Work Minister Rule No.45/PRT/M/2007. Case study of two construction projects budget in Public Work Agency of Tasikmalaya Regency generate some result that the the early estimation cost of proposal in RKA/DIPA is acceptable regarding to its construction cost, but others have to be revised, related to planning cost, supervision cost, and management cost.

Financing and budgeting practices for health in Peru

Peru has made substantial progress towards achieving UHC. Increases in access to healthcare and financial protection had a positive impact in health outcomes. Despite this progress, major efforts are needed to reduce fragmentation and increase efficiency in the health system as a whole. Creating formal coordination mechanisms and improving capacity at the subnational level are key elements to ensure that any additional resource spent has a great positive impact in Peru’s health care system. The well-developed and highly institutionalised PPR methodology in Peru can inspire other countries in the LAC region. However, other budgetary practices could be better aligned with OECD recommendations of good budgetary governance. In particular, making the approved budget closer to what is expected to be executed would greatly increase the usefulness of the budget, showing how resources are prioritised and how annual policy objectives are to be achieved. JEL codes: H5, H60, I11, I18 Keywords: Universal health coverage UHC, Peru, health expenditures, budget formulation, budget execution, budget monitoring, fiscal sustainability of health systems

Local Government Finance Office Orientation Revisited: Actually, It’s All About Control

ABSTRACTIn states with heavy oversight of local government finances, alternate levels of control orientation exist based on county government budget formulation and financing practices. However, previous research indicates a possible trend toward policy orientation. Using survey data from North Carolina counties, initial findings indicate high levels of finance officer budget formulation discretion as well as county manager agreement with budget decisions. Additional logit models suggest that while stakeholder influence is still present along with remnants of policy orientation, the state financial oversight mechanism along with the background, knowledge of departmental financial needs, and frequent departmental appropriation dissemination by the finance officer, continue to sustain control orientation.

Thermal Inertia Approach Using a Heat Budget Model to Estimate the Spatial Distribution of Surface Soil Moisture over a Semiarid Grassland in Central Mongolia

Abstract Thermal inertia is a physical parameter that evaluates soil thermal properties with an emphasis on the stability of the temperature when the soil is affected by heating/cooling. Thermal inertia can be retrieved from a heat budget formulation as a parameter when the time series of Earth surface temperature and forcing variables, such as insolation and air temperature, are given. In this study, a two-layer, linearized heat budget model was employed for the retrieval of thermal inertia over a grassland in a semiarid region. Application of different formulations to the aerodynamic conductance with respect to atmospheric stability significantly improved the accuracy of the thermal inertia retrieval. The retrieved values of thermal inertia were well correlated with in situ surface soil moisture at multiple ground stations. The daily time series of thermal inertia–derived soil moisture qualitatively agreed well with in situ soil moisture after antecedent rainfalls, which was found after fitting the time series to an exponentially decaying function. On the contrary, AMSR2 soil moisture mostly did not agree with in situ soil moisture. The results of the estimation showed high accuracy: the root-mean-square error was 0.038 m3 m−3 compared to the in situ data and was applied to an area of 2° × 2° in which the in situ observation locations were included. The spatiotemporal distribution of surface soil moisture was mapped at a 0.03° × 0.03° spatial resolution in the study area as 10- or 11-day averages over a vegetation growth period of 2012.

Will COTS RF Front-Ends Really Cope With 5G Requirements at mmWave?

In this paper, the real-time over-the-air multi-gigabit wideband wireless orthogonal frequency division multiplexing (OFDM) system performance, using two distinct radio frequency (RF) front-ends designed for the millimetre frequency band (mmWave), is evaluated. A thorough comparative analysis between 60-GHz cutting-edge commercial off-the-shelf and reference RF front-ends, taking into account their intrinsic RF impairments and their impact on the overall system performance degradation, is presented. With this, it is possible to verify whether system on chip technology for RF circuits is ready for 5G systems. Due to the large available bandwidth, the mmWave band is very attractive for future 5G wireless communication systems, which might provide transmission data rates over 10 Gb/s and network latency below 1 ms. However, non-linearities of RF front-ends, at these frequencies, severely affect the performance of transmission schemes. In fact, this is the main cause for performance degradation on OFDM systems. It causes significant limitation on both maximum spectral efficiency and data rate of the wireless communication link. Therefore, the OFDM performance degradation due to the non-linearities from both analogue stages of upconversion/downconversion is evaluated considering important key performance indicators for quality of service in digital communications considering 4-, 16-, 64- and 256-quadrature amplitude modulation. Furthermore, based on the results obtained from appropriate RF measurements, a practical EVM link budget formulation for mmWave systems, which takes into account both PA and PN impairment effects, is proposed.

Toward Consistent Diagnostics of the Coupled Atmosphere and Ocean Energy Budgets

The widely used diagnostic vertically integrated total energy budget equations of atmosphere and ocean contain inconsistencies that should no longer be disregarded. The neglect of enthalpy fluxes associated with precipitation and evaporation leads to a spurious dependence on reference temperature. This seemingly small inconsistency is amplified because enthalpy of water vapor implicitly included in lateral atmospheric energy transports usually is computed on the Kelvin scale, leading to inconsistencies that, although zero when globally averaged, attain values on the order of 20 W m−2 in the tropics. A more consistent energy budget framework is presented, which is independent of reference temperature and which takes full account of enthalpy fluxes associated with mass transfer through the surface. The latter include effects of snowfall and additional nonlatent contributions, which have a net cooling effect on the earth’s surface (−1.3 W m−2). In addition to these diagnostic issues, comparatively small inconsistencies in the energetic formulations of current weather and climate models are highlighted. Using the energy budget formulation presented here, instead of that commonly used, yields enhanced self-consistency of diagnosed atmospheric energy budgets and substantially improved spatial agreement between fields of net surface energy flux inferred from the divergence of lateral atmospheric energy transports in conjunction with satellite-based radiative fluxes and independent surface flux products. Results imply that previous estimates of radiative plus turbulent surface fluxes over the ocean, balancing the observed ocean warming, are biased low by ~1.3 W m−2. Moreover, previous studies seriously underestimated cross-equatorial atmospheric and oceanic energy transports. Overall, the presented framework allows for unambiguous coupled energy budget diagnostics and yields more reliable benchmark values for validation purposes.

Corruption as Cankerworms towards Economic Development in Nigeria

Corruption has been corrosively eating the fabrics of the Nigerian nation. Its persistence in the form of fraud, mismanagement, misappropriation, diversion of public funds, tax evasion, money laundering etc. has led Nigeria into unfortunate national and even international circle of criminal minded persons. This therefore has made the development of the country and its attendant benefits only a paper work or rather an illusion. This paper conceptualizes corruption beyond the point of public officers taking bribes and gratification, committing fraud, stealing public funds and assets to equally include, deliberate violation of standards for gainful ends which may be in cash or kind. It therefore, encompasses any decision, act or conduct that is considered pervasive to democratic norms and values. The method utilized by this work is incidence analysis and documentary research. The paper which is divided into five sections concluded that, only anti-corruption policies and programs anchored on ethical, balanced, independent, and self-sustained, people oriented can succeed in Nigeria and thereby ensure national economic development. The paper recommended among other things for a successful anti-corruption crusade in third world countries that, international agencies such as Paris Club, IMF, World Bank, UNO should review their policies and conditions to reflect war against corruption especially among third World leaders even while in office. That a mandatory involvement of all community based organizations be considered in annual budget formulation, monitoring and evaluation to avoids misappropriation and looting in the country.

The Preparation and Selection of Budget Methods for Promotion in Kosovo

Selecting the adequate method for promotion has a huge importance in increasing business’s performance. Selecting the method of the budget depends from a number of factors. The formulation of budget is known as the most critical period which requires special analysis from marketing’s managers. The expenses for promotion are usually high, and every investment made in the field of promotion directly influences in the business situation. Thus, the selection and adequate formulation of budget methods for promotion influences the growth of profit. The allocated amount for promotion depends from a number of factors, such as: the size of the firm, the sector in which it operates, competition etc. After planning the budget, we have to do the budget allocation to select the promotional form which is considered to be successful by the firms in promoting the products and services and that will help the company to connect with its clients. In this paper, I have elaborated the role and importance of the preparation and selection of budget methods for promotion in the theoretical aspect and the practical one as well.

How Is CDC Funded to Respond to Public Health Emergencies? Federal Appropriations and Budget Execution Process for Non-Financial Experts.

The federal budgeting process affects a wide range of people who work in public health, including those who work for government at local, state, and federal levels; those who work with government; those who operate government-funded programs; and those who receive program services. However, many people who are affected by the federal budget are not aware of or do not understand how it is appropriated or executed. This commentary is intended to give non-financial experts an overview of the federal budget process to address public health emergencies. Using CDC as an example, we provide: (1) a brief overview of the annual budget formulation and appropriation process; (2) a description of execution and implementation of the federal budget; and (3) an overview of emergency supplemental appropriations, using as examples the 2009 H1N1 influenza pandemic, the 2014-15 Ebola outbreak, and the 2016 Zika epidemic. Public health emergencies require rapid coordinated responses among Congress, government agencies, partners, and sometimes foreign, state, and local governments. It is important to have an understanding of the appropriation process, including supplemental appropriations that might come into play during public health emergencies, as well as the constraints under which Congress and federal agencies operate throughout the federal budget formulation process and execution.

Revenue Forecasting Approach Towards Public Sector Wage Bill Management Dilemma in Kenya

The Kenyan government has been working towards achieving fiscal sustainability in wage bill expenditure since independence. Fiscal sustainability is key to achieving economic growth and progress as most resources would be channeled to development expenditure. The international recognized level of wage bill to revenue ratio is between 30%-40%. However, this key ratio is not being achieved in Kenya as the Salaries and Remuneration Commission and Parliamentary Budget Office of Kenya reports indicates that in the fiscal year 2012/13, it was 47%. The reports further indicate that the ratio has been within the range 47%-49% since the fiscal year 2009/2010 to 2012/13. Notable is that revenue forecasts essentially exist to help in budget formulation. Why then would the public wage bill management be a huge task to the government since independence? This study sought to establish whether revenue forecast has an effect on wage bill management in Kenya. Causal research design was used to establish the cause and effect relationship between the independent and dependent variable. Purposive sampling was employed in choosing 13 fiscal year budget data from the fiscal year 2000/01 to 2012/13.Simple linear regression model was employed in establishing the degree and magnitude of the relationship between the variables. A t-test and F-ratio were applied to test hypothesis and overall significance of the regression model at 5% significance level. Findings of this study indicates that revenue forecast within the 13 fiscal year period under study has significant effect on wage bill management in the context of wage bill to revenue ratio. This is an implication that revenue forecasts can help in managing the wage bill.

Energy Budget Formulation in Progress-Based Nearest Forwarding Routing Policy for Energy-Efficient Wireless Sensor Networks

Energy Budget Formulation in Progress-Based Nearest Forwarding Routing Policy for Energy-Efficient Wireless Sensor Networks

Elusive Public Participation: Citizen Decision-Making in Budget Formulation Process in the City of Harare, Zimbabwe

Decentralisation envisages the public contributing to decision-making and governance in state institutions. The decentralised state is not complete without actors like ordinary people contributing to decision-making in local government institutions. Evidence of decentralisation in Africa reveals that there are very few cases of successful public participation in local government institutions. This paper focuses on the effectiveness of public participation in the decision-making process in decentralised local government institutions in Zimbabwe. It contributes to the broad literature on transitioning from traditional representation in democracies to citizen-centred and citizen-driven decision-making. The paper explores how the residents of the City of Harare (COH) contribute to decision-making through the city’s budget formulating process. The decision-making process is examined under the key elements of public participation which are inclusiveness, openness, accountability and responsiveness. This study is based on the interviews and observations made during the 2015 budget formulation process in the COH. The study findings reveal that public participation is not effective, and there are serious issues which need to be addressed to improve public participation in the COH. There is very little public participation to the extent that the residents do not have control of what happens in the COH except for voting for councillors. It is proper to argue that in the COH, there are no proper community participation platforms. This leads to a lack of accountability, openness, responsiveness and effectiveness of the system of public participation in the COH.

ANALISIS PENYUSUNAN ANGGARAN PADA KANTOR KELURAHAN KARAME KECAMATAN SINGKIL KOTA MANADO TAHUN ANGGARAN 2014

The budget is estimated to be achieved over a certain period set forth in the financial measures. Stage Budgeting is the first stage of the budgeting process. At this stage, usually by the executive budget plan that will implement the budget. The purpose of this study was to determine the budget formulation process at the Village Office KarameSingkil District of Manado City budget year 2014. The method used is descriptive and data obtained through field studies. The results were obtained at the Village Office KarameSingkil District of Manado City has implemented the budget process in accordance with Regulation No.27 of 2013 on guidelines for the budgeting of fiscal year 2014. At the Village Office KarameSingkil District of Manado City budget formulation for 2014 was in accordance with Regulation No. 27, 2013. the preparation of the budget at the Village Office KarameSingkil District of Manado City has been presented in the form of local budget cycle. Keywords: analysis, making, budget

The Government Budget: A Critical Appraisal with Reference to Transparency and Accountability

This working paper critically appraises the modality/process/mechanism of the government budget formulation, enactment, implementation and monitoring & auditing in Sri Lanka. It tends to address the following questions: (i) What is a government budget? (ii) What are the laws governing the budget (national, provincial & local)? (iii) How is it prepared, enacted, implemented, and monitored & audited? (iv) What are the best practices in budget formulation, enactment, implementation and monitoring & auditing internationally? (v) How can the government improve the accountability and transparency of the budget? (vi) What could be done to improve the technical capacity of people’s representatives in parliament to effectively and efficiently contribute to budget debates?

The effects of tax and expenditure limits on state fiscal reserves

To help policy makers manage expenditures during periods of economic downturns, most states have formal budget stabilization funds and unreserved fund balances. Using indices of tax and expenditure limitations laws restrictiveness, we examine the relationship between tax and expenditure limitations and state reserves for years 1992–2010 to help determine the extent to which tax and expenditure limitations constrain or in other ways affect how states manage fiscal reserves. This time period is particularly relevant because it includes two recessions and most states had budget stabilization funds and tax and expenditure limitations. Findings suggest that state-constructed tax and expenditure limitations have little effect on state capacity to react to fiscal shocks.

Water budget formulation for Ahmadu Bello University, main campus as a water resources management option

This study provides a water resources management option through formulation of water budget for the main campus of the Ahmadu Bello University, Zaria using secondary data obtained from various sources. The data revealed that, water consumption in the campus in the year 2005 was 3,101 m3/d and 3,125 m3/d in year 2015. Available total surface water resources (ATSWR) are 24,410 m3/d while utilizable total surface water resources (UTSWR) are 3,214 m3/d. The investigation shows that, at the time of this study ATSWR was more than UTSWR. The Authors prepare water budget: Total surface water resources (TSWR) in the campus are 24,410 m3/d while utilizable surface water resources (USWR) are 3,214 m3/d.Keywords: Water Resources, Supply, Consumption, Demand, Utilizable, Upper, Middle, and Lower fine/coarse Member, Older Alluvial aquifer

Democracy, Development and Livelihoods in Nigeria: Problems and Prospects

Nigeria is the fourth largest democracy in the world with a population of over 180 million, as well as the sixth largest supplier of oil and therefore possesses enormous economic and development potentials. However, the majority of Nigerians remain extremely poor due largely to bad governance. The expectation was that return to democratic rule in Nigeria after several years of military dictatorship would accelerate development. On the contrary, Nigeria still lags behind in development indices such as poverty reduction, employment generation, effective healthcare delivery and level of corruption. This paper which is anchored on structuration theoretical approach analyzed the relationship between democracy and development in Nigeria and posited that democracy has not been able to bring about the much anticipated positive social change. Relying on four structural indices for measuring development, the paper contended that Nigeria has performed poorly and although the has now experienced sixteen years of uninterrupted democratic rule, there is still no clear direct relationship between democracy and development in the country. The paper therefore recommended that Nigerian political leaders should, articulate and conscientiously pursue democratic ideals that will positively stimulate development at all levels. Specifically, the paper strongly advocated that Nigerian leaders and followers should adhere to the principle of accountability, transparency and also ensure that the public is adequately informed during formulation of budgets and other vital public policies.

Engendering Budgeting and Gender Inclusive Urban Governance in India

Gender budgeting has been internationally recognized as a key tool for empowering women by incorporating gender perspective and concerns at all levels and stages of development planning, policy, programmes and delivery mechanism. Government of India has adopted budgeting for gender equity as a mission statement and is widely disseminating tools and strategies across ministries and departments. The importance of gender budgeting has been stressed time and again in different forums. Gender Budgeting refers to a method of looking at the budget formulation process, budgetary policies and budget outlays from the gender lens. In 1984, Austria introduced the first gender budget. Taking budgets as essential instruments for promoting gender equality, pioneering analysis of the impact of public budgets on gender relations was carried out. Since then, more than 90 countries have adopted gender budgeting as a tool for women empowerment and engendering development. In India too, many states, local governments, corporate houses and private agencies have initiated gender budgeting and have introduced specific policies, programmes and schemes for gender mainstreaming. Gender perspective in urban governance in India was initiated in 1992 when 74 th Constitutional Amendment Act made provision for one third reservation in the seats of municipal elections which was extended up to 50 percent in some of the states. International agencies such as World Bank, ADB and DFID also emphasized on gender mainstreaming in planning and implementation of urban development policy, programmes and schemes. Against this view point, present paper purports to examine the engendering budgeting and gender inclusive urban development in India.