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1、CHAPTER3BudgetStructuresandInstitutions:FederalandState-LocalBudgetsperformthesamefunctionsforchoice-making,management,andcontrol,regardlessoftheentity—government,business,nonprofit—thatdevelopsthem.Theparticularinstitutionsandstructuresthattheentityuses,however,aresubjecttomuchindividuality,sometim
2、esbecauseofrealdifferencesinthemission,size,opportunities,andsoon,oftheentity,butsometimesonlybecauseofinstitutionalhistory(“That’sjustthewaywedoitherebecausethat’sthewaywealwayshave.”).Inaddition,institutionsandpracticeschangeasadministrationschange—ifanewpresident,governor,orlegislativeleadershipw
3、antsthingsdonedifferently,processeschange.Therefore,detailschangebuttheintentionsandexpectationsoftheprocesswillremain.Inthischapter,weexaminethemostimportantfederalbudgetstruc-turesandinstitutions,andthenwemakesomecomparisonswithsimilarfeaturesofbudgetingatthestate-locallevel.Wealsodiscusshoweachle
4、velspendsitsmoney.TheFederalBudgetAsearlierdescribed,abudgetisafinancialplan.Agovernmentbudget,however,reflectschoiceswellbeyondthoseoffinance.Acongressionalagencyreportmakesthepoint:“Notonlyisthebudgetafinancialaccountingofthereceiptsandexpen-dituresofthefederalgovernment;italsosetsforthaplanforall
5、ocatingresources—betweenthepublicandprivatesectorsandwithinthepublicsector—tomeet1nationalobjectives.”Budgetpreparation,discussion,andapprovalthusmustbeattheheartofpublicdecisionmaking.Eveninamarketeconomy,thebudgetrepre-sentsthebasicnationaleconomicplan—thechosenmixofpublicandprivatesectorusesofnat
6、ionalresources.Itdoesn’thavethesectoralproductionquotasacross1U.S.CongressionalBudgetOffice,AnAnalysisoftheAdministration’sHealthProposal(Washington,D.C.:GPO,1994),41.9798PartOne:Budgeting,BudgetStructures,andBudgetReformindustriesorassignmentofresourcestoindustriesthatcharacterizedtheoldandineffect
7、ivestructureofsocialisteconomicsystems,butitdoesrepresentaplan,first,fordivisionofresourcesbetweenpublicandprivatesectorsand,second,forallocat-ingresourcesacrossthepublicoperations.Whilethebudgetinclu
