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Based on what you have learned to date about public budgets, controls, and expenditures along with the challenges many budgets face, please address the following discussion questions.

• The theory and practice of a budgeting system do not always line up. From your experience and readings, explain why you think the implementation of a budget system does not always go as planned in theory.

• If you were to read in the newspaper that your country has an ineffective national Capital Improvement Plan (CIP), explain why you would agree or disagree with this statement in light of the current economic circumstances today in your area.

Use an example to support your position regarding the CIP and budget challenges. Support your explanation with an appropriate rationale, citation(s), and reference(s).

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