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Annuality in public budgeting: an exploratory study

Category: Research executive summaries
Document type: PDF  75Kb
Author: N Hyndman, R Jones, M Pendlebury & G Martin
Publication date: 22/02/2006
Annuality in public budgeting is a widespread phenomenon.  It refers to the way in which budget allocations have to be spent by the end of a financial year or be surrendered to a central authority or budget-holder.  This study addresses annuality issues by evaluating anecdotal evidence and conducting interviews with controllers and budget holders in government organisations, consultants with private consultancy firms, a non-departmental civil servant and a public sector funded charity.

Technical Matters

Category: FM article
Document type: PDF  795Kb
Author: Vivien Beattie and Sarah Jane Thompson
Publication date: 03/06/2005
Issue: June 2005
Page(s): 4
Intangibles and the OFR, RAB (Resource accounting and budgeting), Equity Investment and Professional Development.

What price democracy?

Category: FM article
Document type: PDF  556KBKb
Author: Camilla Berens
Publication date: 04/02/2005
Issue: February 2005
Page(s): 4
The UK rivals Ghana by administering one of the world's cheapest voting systems, but Camilla Berens finds that it is showing severe signs of strain