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Budgeting for Our Times: Target Base Budgeting
Author(s) -
Rubin Irene S.
Publication year - 1991
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/1540-5850.00906
Subject(s) - phoenix , base (topology) , government (linguistics) , operating budget , business , finance , public administration , political science , metropolitan area , geography , mathematical analysis , linguistics , philosophy , mathematics , archaeology
Target base budgeting sets limits on how much a department may request in its budget. Departments must submit two budget requests—one within the target base and another for additional funds. Some supplemental requests may be funded from a reserve pool. Target base budgeting has been used in parts of the federal government over the last forty years. Its use continues to slowly expand. This article examines the experiences in three cities: Rochester, Tampa, and Phoenix.