Budgeting system
A budget planning system supports the administration in drawing up and executing a budget .
The difficulties that exist in almost all municipalities and federal states in balancing budgets and maintaining leeway for local politics . This has led the administrations to reorganize the budget planning procedure and the rules for budget implementation . Therefore, as a new method for controlling the household usually has been in many municipalities budgeting introduced. Budgeting applied to local government means that certain amounts of money are transferred to the departments or specialist offices for independent management . As a result, the departments are more closely involved in financial responsibility than in the original budgetary procedure, with the aim of creating greater motivation for employees to use resources effectively and efficiently .
Budgeting plays a central role in the municipal reform process . In the planning , management and controlling system of the municipality, budgeting is the management instrument for coordinating financial and factual goals. Budgeting refers to the entire process of drawing up and executing the budget.