Public Administration

Authority
Authority delegitimizes effective functioning within organizations and public bodies, easing decision-making and enforcement of rules and regulations.
Bureau
A particular department, agency, or office, often accompanied by the name of a specific agency, such as the Federal Bureau of Investigation (FBI). Bureaus are typically entities within a larger organization or government body, designed to manage specific types of tasks or responsibilities.
Bureaucrat
A bureaucrat is a government employee who follows a rigid procedure in administering the responsibilities of a position. This term often refers to a classical bureaucrat who works according to a set of rules and procedures in an impersonal and methodical manner.
District Director
The District Director serves as the chief operating officer of one of the Internal Revenue Service (IRS) districts and reports to the appropriate regional commissioner.
General Fund
The General Fund represents the primary operating accounts of a nonprofit entity, such as a government or government agency. It is used to finance regular activities and essential services.
Government Enterprise
A Government Enterprise is a governmentally sponsored business activity, which operates like a corporate business entity. Despite generating its revenue from services rather than through taxation, this enterprise is often publicly managed and oriented towards public welfare.
Office of Management and Budget (OMB)
The Office of Management and Budget (OMB) at the federal level is an agency within the Office of the President responsible for preparing and presenting the President's budget to Congress, developing fiscal programs in cooperation with the Council of Economic Advisers and the Treasury Department, reviewing administrative policies and performance of government agencies, and advising the President on legislative matters.
Program Budgeting
Program budgeting is a method of budgeting expenditures to meet programmatic objectives rather than using a line-item basis. It focuses on specific performance objectives and systematically formulates costs for all related functions, providing a clear link between expenditures and outcomes.
Public Goods
Public goods are products and services typically provided by the government because they are more effectively managed in the public domain rather than the private marketplace. Examples include national defense, police services, and public parks.
Quango
An overview of the quasi-autonomous non-governmental organization, often abbreviated as QUANGO, including its function, structure, and relevance in public administration. While not government entities, these organizations operate under government oversight to fulfill specific public duties.

Accounting Terms Lexicon

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