Public Budgeting in Search for an Identity

Balancing budget control and flexibility: the central finance agency as ‘responsive regulator’

Michael Di Francesco and John Alford

ABSTRACT This paper explores how the increasing need for budget flexibility might be reconciled with the necessity for control of public money by reframing the relationship between central finance agencies and spending agencies in ‘regulatory’ terms. The need arises because governments increasingly face complex, non-routine problems, which require them to develop greater capacity for collaboration and ‘flexibility’. At the same time, the public expects government to be accountable for how resources are used, which is conventionally framed in terms of procedural regularity. After surveying the contours of flexibility ...