In this comprehensive essay on best practices for government budget officers, author Edward Anthony Lehan discusses budgeting as a craft rather than an art requiring virtuoso talent. This distinction is important because "craftsmanship" implies that the intellectual and practical aspects of budgeting can be codified and that the requisite knowledge and skill can be taught and learned.
Lehan strikes a critical note in the opening paragraph by identifying the necessity to ration scarce resources as the focus of the occupation. Governments employ budget officers to help publicly accountable officials ration the resources made available to them by the society they serve. Because the rationing process is inherently competitive in nature, good budget officers are particularly concerned with equity. Their recommendations must rest on a deserved reputation for impartial analysis. Lehan explores in depth the prescriptive task of rendering judgments on the merits of public programs through the application of certain standards, concepts, and measurements that emphasize efficacy and reduce subjectivity.
In examining key concepts, defining various roles, and providing models of effective thinking and practice for an array of concerns within the typical budget cycle, Budgetary Thought for Budget Officers promotes a dynamic intellectual approach to budget implementation.
About the Author: Edward Anthony Lehan has held senior government positions, taught in many institutions of higher learning, and served as a consultant to numerous governments in the United States and throughout the world, including Jamaica, Thailand, India, Ukraine, Russia, Hungary, Oman, Jordan, Indonesia, Philippines, Turkmenistan, and Poland.
His written work includes The Practice of Municipal Budgeting: A Self-Instruction Text (1975), Simplified Governmental Budgeting (1981), Budgetary Thought for School Officials (1982), and Budget Making: A Workbook of Public Budgeting Theory and Practice (1984). As coauthor, he was honored with the Louis Brownlow Award for "Rebuilding a City: Modest Adventures in Hartford" (Public Management, May 1967). And his article "Budget Appraisal: The Next Step in the Quest for Better Budgeting?" (Public Budgeting and Finance, Winter Issue, 1996) received the 1996 Jesse Burkhead Award.
His most recent book, Budgetary Thought for Budget Officers: A Practitioner's Perspective, provides instruction on best practices for government budget officers.
