ABSTRACT
Historically, the development and administration of budgets coincided with the establishment of popular governments. The budgetary practices of governments in the United States were patterned from the English system where a protracted battle waged for centuries between the monarchy and Parliament regarding the control and distribution of taxes. 1 The authority to develop a budget initially was the prerogative of the monarch and the appointed ministers, but subsequently, this responsibility was transferred to a cabinet ostensibly controlled by Parliament. However, it was not until the Glorious Revolution of 1688 – 1689 that the cabinet was granted full authority to prepare the budget and submit it to the House of Commons. It then became the right of English citizens to control public finances through an elected parliament. 2
