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6. Evolution of Budgeting

When governments had to prove to their tax-payers that they could be trusted with their money, the budget emphasized controlling costs, accounting for finances, and improving efficiency. Later, during the depression, people wanted the government to proactively solve problems for which the private sector was largely blamed, the effectiveness of public programs came into greater budgetary focus. In recent years, both of these missions have been reflected in the budgets.

 

6.1. The Line Item BudgetAdvantagesDisadvantages6.2. Performance Budgeting6.3. Outcome budgeting6.4. Zero-based Budgeting6.5. Gender BudgetingNeed of Gender BudgetingChallenges and Limiting factors in Gender Budgeting6.6. E-BudgetingAdvantages