Budgeting is a multi-step process. For the entire budget process to be successful, every step of the process must be done correctly. Therefore, rigorous administrative controls are essential in this process. If a budget is prepared but no follow-up evaluations and assessments are carried out to determine the effectiveness of its implementation, the entire process could go awry and defeat the entire purpose of putting the budget in place (Cogan, Timothy and Allen , 1994). . For a budget to achieve its objectives, various types of controls are necessary; these include preventive controls, gap analyses, feedback controls and internal controls. All these controls must be taken into account for effective budget administration and execution. Overseeing the process requires experienced personnel who can identify and mitigate sources of variance in the budget execution process. Allowing the formulated budget to work on its own would plunge an organization into a budget crisis. To prevent such crises from occurring, this paper will examine the characteristics of budget administration/execution that determine the success of an organizational budget (Lee & Ronald, 1998). Introduction A successful budget requires not only effective measures in its preparation, but also rigorous measures to supervise its administration/execution. This is due to the numerous counterforces bombarding the budget system. These opposing forces include, for example, unscrupulous officials who would like to use budget funds inappropriately; Inadvertent errors can also occur, such as incorrect calculations, which would overestimate or underestimate the budgeted figures. To prevent these eventualities from disrupting the budgeting process, strict administrator... middle of paper... that the budget administration/execution process cannot be successful unless rigorous controls are in place to ensure that disadvantageous disturbances occur not respecting the budget as formulated. This is because there are many forces that can influence the budget administration process. Some forces are voluntary while others are activated involuntarily, and both must be managed with strict administrative measures. Intentional defects are introduced by unscrupulous individuals who want to benefit from the bottom line; To put a stop to this, the budget administration team should ensure that budget implementation is carried out by credible people with the right skills. The budget administration team should ensure that measures, such as maintaining accurate evidence and records, are implemented to prevent inadvertent errors in the budget control process.
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