Allocating a Windfall or a Sharing a Sacrifice: Two Scenario
Author: Sandford Borins
Publication Date: 2014

This Case Simulation provides students with an excellent opportunity for combining research, advocacy, and collective decision-making in the resolution of two fundamental budget challenges: one dealing with surplus and the other with shortfalls. This is a complex simulation, involving the creation of various teams within a class setting, working from different perspectives on the challenge. It demands considerable instructor direction. This Case focuses on two budgets, a provincial one for 2014 and a federal one for 2012. However, the structure of the Simulation is such that any budget can be used. Given the need for students to research current information, the Case is sustainable with such a substitution in future years. This is not, however, a case restricted to those wishing to teach budgeting. It engages all the issues of modern public administration: the tension between central government agendas and departmental interests, governing structure, strategy, and prioritization of policy objectives. Given how the budget has become more and more the central policy vehicle of government, the Simulation can be central to many different course offerings.
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