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BUDGETCYCLESChapter 353Public budgeting systems, which are devices for selecting societal ends andmeans, consist of numerous participants and various processes that bring the par-ticipants into interaction. As described in preceding chapters, the purpose ofbudgeting is to allocate scarce resources among competing public demands so asto attain societal goals and objectives. Those societal ends are expressed not byphilosopher kings but by mortals who must operate within the context of someprescribed allocation process namely, the budgetary Chapter provides an overview of the participants and processes involved inbudgetary decision making. First, the phases of the budget cycle are reviewed. Anysystem has some structure or form, and budgetary systems are no exception. As willbe seen, the decision-making process has several steps. Detailed discussions of thesesteps are presented in subsequent chapters. The second topic is the extent to whichbudget cycles are intermingled within government and among Budget CycleTo provide for responsible government, budgeting is geared to a cycle.

actively in the approval process. Local legislative bodies may take several prelim-inary votes on pieces of the budget but then adopt the budget as a whole by a sin-gle vote. States, in contrast, separate tax and other revenue measures from appropria-tions or spending bills. Some states place most or all of their spending provisions

  Process, Legislative

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