San Diego Police Departments Literature Review

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 – can make the budget process more transparent. 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 fiscal rules in the budget preparation and management process. Though Jena’s article focuses on the Indian context, it provides valuable information in terms of budget preparation and budget reform. The aspect of performance-based budgeting will be especially useful in preparing the Organizational Budget Plan. Performance-based budgeting is increasingly becoming a norm in many public sector organizations. It will be important to consider this aspect in the budget planning process.

Christian, N., Levine, H., Essounga-Njan, Y., & Lyons, B. (2013). Local government budget officers and preferred leadership style. Proceedings of the Northeast Business & Economics Association.

This article introduces a particularly interesting angle of the public finance management debate – leadership in budget management. Based on a sample of 10 local government officers, the researchers sought to explore the participants’ preferred style of leadership. The study found evidence of the use of transactional and transformational leadership. Though often discussed within the context of the corporate sector, transformational and transactional leadership can enhance decision making, organizational effectiveness, and organizational commitment in the public sector. This is particularly crucial given factors such as increased focus on performance in the public sector, a rapidly changing public sector environment, and budgetary pressures. Key features of transformational and transactional leadership styles include collaboration and participative decision making. This makes this article particularly relevant for the Organizational Budget Plan. The idea of participative decision making is consistent with Carlitz’s (2013) emphasis on stakeholder alliances as far as the budget preparation process is concerned. The budget making process can be far much better if perspectives of key stakeholders are taken into consideration. It takes a supportive leadership style to ensure this. Though the article stresses the implications of leadership style on budget preparation and management, the small sample used is a significant limitation as it hinders generalization. All the authors of the article are affiliated to reputable academic institutions in the U.S.

Francesco, M., & Alford, J. (2016). Budget rules and flexibility in the public sector: Towards a taxonomy. Financial Accountability & Management, 32(2), 232-256.

This article focuses on the flexibility of the budgeting process in the public sector. In spite of reforms over the years, traditional budget rules (with respect to accountability, amount, purpose, time, transfers, and information) have hindered flexibility in the budget process. Following a meticulous analysis of these rules, Francesco & Alford (2016) develop a budgeting framework that incorporates greater flexibility in the purpose of public funds, delegation of authority, budget timing, budget categories, and response to contingencies. Flexibility in the management of public organizations is becoming ever more important, especially due to the dynamic nature of the political and economic environment in which public organizations operate. Without flexibility, public organizations may not effectively achieve their desired results. Within the context of law enforcement, flexibility in budgeting can be especially critical given the complexity of the sector. This article will, therefore, be relevant for preparing the Organizational Budget Plan. It will be imperative to consider the element of flexibility to provide room for the reallocation of funds. Whereas Francesco & Alford (2016) advocate for greater budget flexibility, they do not necessarily understate the importance of budget control.