Performance budgeting has been a mantra of government reformers at least since the Hoover Commission in 1949. But implementation has been sporadic. Why is something that seems sensible so hard to do?

A new guide by an independent management consultant walks agencies through concrete examples of how they can do a better job of connecting their budgets to both daily activities and broader ...

John Aylott is the Founder and Strategic Director at Fourleaf, a specialist sustainable design agency working primarily in the Energy, Technology and Environment sectors. As someone who is passionate ...

In the broadest sense, a budget is an allocation of money for some purpose. The word once used to mean “pouch” or “purse”; a budget therefore is “what’s in the pouch.” Budgeting as an activity ranges ...

Budgets are structured financial plans for an individual or business. Given that we all have limited resources, small business budgeting requires critical attention and planning. Small business ...