The problem of optimizing fund allocation in the public sector through performance based budgeting is a complex process. This paper considered only a very small part of this process, namely the final allocation of public funds through goal programming technique. While analyzing the last nine years of budget data in an R&D organization, it is inferred that there is wide gap between fund utilizat...

On November 5, 1990, the President signed into law House Resolution 5835, the Omnibus Budget Reconciliation Act (OBRA) of 1990 (Public Law 101-508). Following are summaries of the Medicare and Medicaid provisions.

Public debt and budget deficits arouse great concern. Households, financiers, and social scientists expend great energy on this topic. While there are many dimensions to the problem, I would tend to organize my thoughts around three main questions. First, there is definition and measurement. What are the constituents of the deficit? Issues such as contingent liabilities, unfunded liabilities, c...

The Brazilian public budget for health was R$ 53 billion (approximately U$ 20 billion) in 2003. What share of this total was to treat victims of violence? It is impossible to estimate that proportion directly, due to limitations in the available data. This paper proposes a methodology to estimate the cost of violence for the public health system, using data from the Unified National Health Syst...

This paper analyzes the role of nominal assets in ranking intertemporal budget policies in a growing open economy. The budget policies are ranked in terms of the public's intertemporal stock of tax liabilities. Our main result is that, in a small open economy, the valuation of private and public assets is in terms of the exogenous foreign price level under purchasing power parity. This constrai...

We develop a bargaining model in which a legislature divides a budget among particularistic and collective goods. By incorporating both private and public goods in a unified model, we uncover nonmonotonic relationships between legislative preferences for collective spending and the amount of the budget actually allocated to collective goods. Put simply, policy proposers can exploit coalition pa...

This paper presents in OWL language the Federal Budget Expenditures Classification Ontology which aims at enabling developers and public finance experts a complete, unrestricted and automatic access to the brazilian federal budget data. Resumo. Este artigo apresenta, em OWL, a Ontologia da Classificação da Despesa do Orçamento Federal, que tem como propósito possibilitar à comunidade de desenvo...

Deep and serious budget problems brought on by the Great Recession have prompted some politicians to vow to weaken, or even completely strip state and local public service workers of their right to bargain for fair wages and decent benefits. They claim collective bargaining ties their hands. They claim it harms the economy. They claim it is the cause of their budget problems. They’re wrong on a...

As a large part of most state budgets, public universities are tempting targets of budget cuts. Using the theory of diffusion of innovation, we build a mathematical framework that allows us to simulate the continuum effects of such budget cuts. This technique of mathematical modeling can provide insights into the mechanisms that affect the beneficial impact of the university. Such insights are ...