BUDGETING AS A MANAGEMENT TOOL FOR THE PROSECUTOR

• NCJ Number: 25537
• Journal: Prosecutor Volume: 10 Issue: 4 Dated: (1975) Pages: 300-303
• Author(s): J E Jacoby
• Date Published: 1974
• Length: 4 pages
• Corporate Author: National District Atorneys Assoc
• Publication Format: Article
• Language: English
• Country: United States of America

Annotation

A SERIES OF RECOMMENDATIONS ON BUDGETING PROCEDURES FOR PROSECUTORS, USING THE 'PROGRAM BUDGET' APPROACH IN WHICH EXPENDITURES AND RESOURCE ALLOCATIONS ARE DETERMINED ON A SPECIFIC PROGRAM BASIS.

Abstract

THE AUTHOR STATES THAT THE PROGRAM BUDGET IS PREFERABLE TO THE LINE ITEM BUDGET BEACUSE IT PRODUCES A COMPREHENSIVE PLAN OF ACTION FOR THE PROSECUTOR, EXPRESSED IN FINANCIAL TERMS; IDENTIFIES THE RESOURCES AVAILABLE OR REQUIRED IN TERMS OF MONEY, MANPOWER, AND MATERIAL; AND STATES EACH PROGRAM'S PURPOSES AND OBJECTIVES. FOUR MAJOR ACTIVITIES IN THE BUDGET PROCESS ARE EXAMINED - BUDGETARY POLICY AND PLANNING, THE BUDGETING SYSTEM, BUDGET PREPARATION AND PRESENTATION, AND BUDGET EXECUTION AND CONTROL. THE ROLE OF THE PROSECUTOR IN EACH OF THESE ACTIVITIES IS DISCUSSED.