PFM Articles 
Variability and Opportunities in Flexible Budgeting: A Local Government Approach
JULIA BECKETT and FRANCOIS K. DOAMEKPOR
PFM, Vol. 11 No. 2,
(2011)
The context of budgeting determines the extent of exposure to disturbances and establishes its boundaries and opportunities. Further, budgets that bear the brunt of market and social or national external forces need to be made flexible to ensure success in execution. This study uses historical data on key budget items of local governments to establish boundaries drawn by prior budget policies, and suggests frameworks for ensuring accuracy in the development and execution of a flexible budget.
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