Critical Reflections on Budgeting Systems, Allocation Decisions, and Inclusive Budget Processes

Discussion Questions

Q1: Lee, Johnson, and Joyce provide a nice overview of several different types of budgeting systems on pp. 181–186. Which of these makes most sense to you? Please provide some depth to your choice by explaining your reasoning.

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Q2: Allocation decisions are often decided on an agency-by-agency (or unit-by-unit) basis as full organizational budgets are constructed. If you were in the position of a budget officer changed with deciding on budget requests, what general factors would you consider as you were deciding to grant, reduce, or increase budget requests?

Q3: Process considerations and individual roles are of perennial importance in budgeting, and especially in budget preparation and decision-making. With this in mind, and considering the unique expertise that various types of employees may have about their roles, would you choose to include more input from lower-level employees in your organizations budgeting processes? If so, what would that look like? If you were in change of the process, how would you balance the desires of a broader number of individuals and the needs for coordination and tough decision-making?

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