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Budgetary Practices in Smaller Units of Government
Author(s) -
Ekstrom Carl D.
Publication year - 1989
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/1540-5850.00819
Subject(s) - government (linguistics) , population , business , spring (device) , key (lock) , public economics , public administration , accounting , economics , political science , environmental health , medicine , engineering , mechanical engineering , ecology , philosophy , linguistics , biology
Budgetary practice in smaller units of local government has not been the subject of systematic examination. A survey of 122 towns, villages, and cities less than 25,000 population in upstate New York was conducted in spring 1987. This survey indicates that most key policymakers are satisfied with current practices and have been involved with budgeting for more than three years. Budgetary innovation has affected smaller governmental units, and the actual application is related to the educational levels of the official charged with budget preparation.