Budgeting Techniques and Budgetary Control in Local Governments: Participatory Budgeting a Critical Instrument for Sustainable Development

Abstract

Local Governments (LGs) plays a vital role in Sustainable Development (SD) at the grassroots. Despite the enormous powers and responsibilities vested in LGs, they failed to function efficiently and effectively due to the failure and unethical nature of LGs budgeting. LGs budgeting process suffer from inappropriate planning leading to misallocation of public funds. This call for better understanding of Budgeting Techniques (BT), Budgetary Control (BC), and instruments for effective BT and BC in LGs. Based on this, the study examined BT and BC with Participatory Budgeting (PB) as a critical instrument for SD in LGs. The study adopts exploratory research design. The study concluded that budget process and its implementation should be fair, equitable and transparent in the allocation of scarce resources in order to avert corruption, wastages and inefficiency in service delivery. Furthermore, adoption of PB technique will aid transparency, accountability, and probity in the distribution of public resources. It also aids in communicating government policies, programs, and political direction among the citizens, thereby entrenched democratic system. The study recommends that stakeholders should be fully involved in budget preparation while LG should installed sound internal control mechanism and effective budget monitoring and implementation strategies for performance appraisal and decision making. LG should also ensure strict compliance to due process and laid down rules on budgeting to safeguard fraud and financial recklessness on procurement of goods and services. In addition, Public Account Committee of the legislative house should be alert to their responsibilities.

Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Kinerja Manajerial

“…(2021) menyatakan bahwa jika seseorang memiliki komitmen dalam pencapaian tujuan tertentu maka komitmen tersebut telah tertanam dalam dirinya dan akan mempengaruhi tindakannya (Handayati & Safitri, 2020). Dengan demikian, komitmen organisasi merupakan dasar bagi seseorang untuk memiliki pemahaman yang baik tentang tujuan organisasi dan secara tidak langsung memotivasi mereka untuk mencapai tujuan organisasi (Augustine, 2022).…”