lisäbudjetoinnista

Lisäbudjetointi, known in English as supplementary budgeting or additional budgeting, is a fiscal process used by governments and public organizations to adjust their approved budgets during the fiscal year. This adjustment is typically necessitated by unforeseen events or changes in economic conditions that significantly impact revenue or expenditure projections.

The primary purpose of lisäbudjetointi is to ensure that the budget remains a realistic and effective tool for financial management. It allows for a response to unexpected shortfalls in revenue, such as a decline in tax collection, or increases in necessary expenditures, like disaster relief or unbudgeted public service demands. Without this mechanism, organizations might face deficits or be unable to meet critical obligations.

The process often involves a formal proposal from the executive branch or a relevant department to the legislative body or governing board. This proposal outlines the reasons for the budget amendment, the specific amounts to be reallocated or added, and the proposed sources of funding. Depending on the jurisdiction and the organization's rules, lisäbudjetointi may require a separate legislative vote or a simpler approval process.

It is crucial that lisäbudjetointi is conducted with transparency and accountability. Public scrutiny helps ensure that additional funds are used appropriately and that the process is not exploited for political gain. While it provides necessary flexibility, excessive or frequent use of supplementary budgets can indicate underlying issues with the original budgeting process.