How the US Budget Process Works

Katherine Willoughby presents a thorough analysis of the US budget-related dynamics. Comparative examples beyond the US are used by the author in the development of the text in a way that the audience better understands. Moreover, the budget expenditure analysis is done based on all three levels of the US government. At the beginning of the text, she introduces what a budget is in layman language. She then expounds on the concept by the analysis of the different types of budgeting, such as the macro- and micro-budgets, as well as public and private budgeting. Although she shortly analyzes budget approaches in other industrialized nations, the most significant focus is placed on the budget dynamics in the US (Willoughby, 2014). The most important point she presents touches on the role of the government, both the local and federal government, in impacting the budget. Most importantly, she points out the indispensable role of the different entities in implementing the budget. The legislature and the judiciary are two arms of the government whose role in influencing the budget cannot be overlooked. There is the power vested in these arms of the government to, directly and indirectly, impact the budget through policy reforms ( Thurmaier et al., 2001). Besides the above, the author emphasizes the importance of the media, bureaucracies and citizens in the formulation of the budget. It is worth noting that the author touches on the impact of transparency in the budget and the view of those it influences. Although, in the end, she analyzes the different budgeting approaches appropriate for the US government and the systems behind the decisions to pursue a given type, it is evident that accountability and transparency are directly or indirectly emphasized throughout the text. Even when the budget is established while taking into consideration the bill of rights, the institutions behind its formulation are tasked with ensuring proper implementation, especially where the media and the public cannot have a direct or indirect influence (Willoughby, 2014). The article influenced my understanding of the topic through a thorough analysis of the concept as it applies to all the related stakeholders. The author, for example, presents the process of budget execution not only at the national level but, most importantly, at the sub-national level. At these levels, further analysis of aspects such as strategic management, strategic planning, and management of the programs that the budget is likely to take care of is either directly or indirectly covered or implied. This presents multidimensional approaches to understanding the concepts. Another way that the article reinforced my understanding of the topic is through the explanation of the different government systems involved in budgeting. It does not only highlight their obligations as the law mandates them but most importantly, the article analysis unethical undertakings that negatively influence the budget. An example is corruption in the court system. Such facts bring to light the dynamics that impact the success of a given budget. This has been instrumental in my understanding because it has expanded my approach to the understanding of the budget, its structure, and the laws that influence it. I will apply what I have learned from the article to gain a better understanding of how different governments operate and how citizens, the media, and other stakeholders contribute to government undertakings. Most importantly, as a person who values democracy, I will apply the information in the text to gain a better understanding of how citizens can participate in the formulation as well as the implementation of the budget (Thurmaier et al., 2001). Lastly, by analyzing the budget approach by other nations and comparing it to that of the US, I will be able to gain insight into what works and what does not. When I participate in forums that discuss governance-related issues, I will be able to articulate my concerns and observations in a way that directly or indirectly influences policies related to the budget. 

References 

Thurmaier, K. M., & Willoughby, K. G. (2001). Policy and politics in state budgeting. ME Sharpe. 

Willoughby, K. G. (2014). Public budgeting in context: Structure, law, reform and results. John Wiley & Sons.