Chapter OneWhy do we have budgeting in the Public Sector? Why not just tax and then spend what is received in taxes where the government wants to spend it? Some may say this is how it works, but this is not our goal as responsible stewards of the public’s money. As good public safety administrators we have a duty to be accountable and efficient with the dollars entrusted to us. We are accountable in that we have a duty to demonstrate that we are coming up with the right answers through the right means. We are efficient in that we are able to do more with the same amount of money as someone else, or do the same with less money than someone else. Efficient does not mean doing more with less in the context of public safety administration. So, to be accountable and efficient agency budgets are prepared each year to justify the monies needed for it successful operation over the ensuing fiscal year.lecture video link