Balancing Control and Flexibility in Public Budgeting: A New Role for Rule Variability

This work explores how reshaping budget rules and how they are applied presents a preferred means of public sector budgeting, rather than simply implementing fewer rules. Through enhanced approaches to resource flexibility, government entities can ensure that public money is used appropriately while achieving the desired results.

The authors identify public budgeting practices that inhibit responses to complex problems and examine how rule modification can lead to expanded budget flexibil...