Operational Budget Planning; an Answer to Modern Governmental Management Requirements (An Introduction to Legal System of Operational Budget Planning in USA)

There have been recent fundamental transformations in budget planning in different (specifically developed) countries due to their management style changes. In these countries there is a growing emphasis on budget-oriented performance and emphasizing on the best performance based on the ratified regulations, the executive power is obliged to present the previous performance data and also the prediction of its future performance framed with the annual budget to the parliament and request the budget managers to report the budget performance to the parliament after it is implemented. The concept of observation of the parliament has also changed. Currently such a performance does not necessarily mean the adaptation of budget performance with the budget law but its alignment and adaptation with the decided targets and plans. These countries, through a process of improvement or change, are trying to make the budget planning come closer to a performance-oriented order or some operation in which the budget credit and administrative departments relationship is clear and understandable and doing so, provide the government and parliament with a credible and reliable data support. In such a framework, efficiency, effectiveness and economization are introduced as the main targets of budget planning. In this study, the US system of budget planning is investigated as the first system presenting operational budget planning system, including a very comprehensive federal system. In this article, despite considering principals of operational budget planning, budget law and operation of analysis and finally the forthcoming challenges are presented. Keywords: