"No plan survives first contact with the enemy," said Prussian military strategist Helmuth von Moltke. Likewise, when the annual budget process transitions to execution, it’s already out of date. The ...

Kenya’s budget-making process is a structured and legally guided cycle, rooted in the 2010 Constitution and the Public Finance Management Act of 2012. It describes how the government plans to generate ...

Most companies treat budgeting like a year-end checkbox. They wait until November or December, then rush to fill in numbers. By the time the budget is complete, it already reflects a past that no ...

Pending tax and spending legislation is putting additional upward pressure on the U.S. national debt. Much like the broader U.S. budget process, a legislative procedure currently being used to advance ...

Citing uncertainty at the federal level, Pasadena officials said the forthcoming budget process would be one of the most challenging in recent memory. Pasadena City Council met Monday, May 5, and ...