analysis of a planner institution to avoid time inconsistency of civil budgeting (case study: isfahan municipality)

from the perspective of the public budgeting sector ,time inconsistency, is testable by significant deviation of performance(tafrigh) budget efficiency from the approved. one way to avoid the problem of time inconsistency is to follow, the delegation approach. according to this approach, for any executive monetary or fiscal decision making and planning, an independent monetary or fiscal planning institution or sector is established, a part from the executive one. objective evidences such as these institutions in metropolitan cities of our country, are formation of the planning deputy as a new municipal organization of the metropolitan cities such as isfahan municipality. in this survey, we first, estimate approved and performance budget efficiency of fourteen municipalities with central municipality of the aria of isfahan metropolitan city from 2009 to 2012 by parametric method of timmer and winqsb software. two tailed t-test ,at 95% confidence interval and pearson’s correlation coefficient are used for significant deviations of the approved budget efficiency from the performance by spss 18. kolmogorov- smirnov test is also used for data normality test. the results, indicate that, isfahan deputy of planning was not able to avoid the phenomenon of time inconsistency during 2009 and 2010. but, after two years, during 2011 and 2012, delegation approach was able to avoid it