Annotated Literature Review

Carlitz, R. (2013). Improving transparency and accountability in the budget process: An assessment of recent initiatives. Development Policy Review, 31(1), S49-S67.
The author of this article is a political science professor at the University of California, an exemplification of his mastery and knowledge of the subject. The article emphasizes the importance of transparency and accountability in the budget process. With reference to empirical literature, the author points out that though there is no universally accepted methodology for ensuring transparency and accountability in public budget management, there are four important ingredients of success: the production of valid information, alliances between stakeholders, legal empowerment, and international support. Enhancing transparency and accountability in the budget process is vital for ensuring efficiency in the allocation of public finances, promoting fiscal discipline, minimizing corruption and embezzlement of public funds, and most importantly, increasing public confidence in public institutions. The element of stakeholder alliances is particularly important in view of preparing the Organizational Budget Plan. Though public authorities have the mandate to prepare budgets for their respective institutions, inviting citizens to participate in the preparation process – either as individuals or via civic organizations –... Giving citizens a chance to contribute to the budget making process sends a message that the public institution has the interests of its subjects at heart. This will be a worthwhile point to consider in preparing the Organizational Budget Plan for the selected law enforcement organization. A major strength of this article is that the author argues on the basis of evidence. This adds credibility to the information presented in the article.
Jena, P. (2016). Reform initiatives in the budgeting system in India. Public Budgeting & Finance, 106-124.

A scholar in the area of public finance and policy, Jena (2016) offers three points for reforming budgeting in the public sector: 1) performance-oriented budgeting; 2) multi-year expenditure planning; and 3) rule-based budget management. Performance-oriented budgeting means that the budgeting process is based on performance information. In other words, budget decisions are informed by performance data (inputs, outputs, and outcomes). This according to the author is important of fostering expenditure prioritization. The element of multi-year expenditure planning basically involves considering a number of years during the budgeting process as opposed to just a single year. Multi-year expenditure planning enhances efficiency in the allocation of resources. Finally, rule-based budget management involves incorporating…