This presentation is about public sector

This presentation

1. Public Sector Budgeting

2. Introduction Government process of planning, authorizing, and controlling resources Focus on service delivery, equity, and public welfare . Different from private sector (profit-oriented)

3. Objectives of Public Sector Budgeting Resource Allocation – funding national priorities Economic Stabilization – manage inflation, unemployment, growth Income Redistribution – progressive taxation and welfare Accountability & Transparency – efficient use of public money Fiscal Discipline – sustainable debt management

4. Types of Budgets Line-Item Budget – detailed expenditures, easy control Performance Budget – links resources to results Program Budget – resources to specific programs Zero-Based Budgeting – all expenditures justified yearly Capital vs. Recurrent Budget – investment vs. daily expenses

5. The Budget Cycle Formulation – ministries propose, cabinet approves Legislation – parliament debates and approves Execution – ministries spend approved funds Evaluation & Audit – audit, reporting, feedback

6. Principles of Public Budgeting Annuality – one fiscal year Universality – all revenues & expenditures included Unity – one consolidated budget Specificity – funds used only for approved purposes Transparency & Accountability – open to public

7. Challenges in Public Budgeting Political influence and populism Revenue shortages in developing economies Corruption and weak controls Unrealistic projections and fiscal deficits Balancing short-term vs. long-term development

8. Emerging Trends Participatory Budgeting – citizen involvement Gender-Responsive Budgeting – equitable resource allocation Green Budgeting – climate and environmental goals Digital Public Financial Management – e-budgeting and transparency

9. Summary Public budgeting balances resources, policies, and priorities Not just technical, but political and social process Ensures development, equity, and accountability