Priority-based Budgeting – Addressing an Agency\u27s Priorities and Increasing Accountability and Transparency

Abstract

This research paper focuses on the public agency\u27s budget process model. The budget process is a powerful tool to help policymakers make informed decisions to achieve their promised or expected results. It also enables public administrators to manage public programs and efficiently respond to community needs. Will priority-based budgeting (PBB) create positive benefits for an agency during unexpected events or emergencies, empower its administrator to swiftly allocate resources towards essential programs, and enhance transparency in financial disclosures while ensuring accountability for its actions? This research study used a mixed methodology involving qualitative and quantitative data collection methods in the form of surveys, questionnaires, interviews with subject matter experts, and participant observation. The study explores the priority-based budgeting process and its potential to assist an agency in meeting the community\u27s needs, allocating resources more effectively, and enhancing accountability based on outcomes. The analysis drawed on relevant literature to shed new light on the efficiency of priority-based budgeting in municipal governance