摘要:

The president's budget is a political document, a prediction and an institution. As a political document, its version of the past and vision of the future are open to criticism. As a prediction, its projections arguable in the light of experience and professional judgment. As an institution, its contribution to the general capacity of government is subject to debate.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00780

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

Should the Congress prepare a budget every two years rather than every year, as it does now? This article condenses a recent Congressional Budget Office (CBO) working paper that analyzed this issue for the Congress. It describes the movement toward biennial budgeting in the federal government, summarizes state experiences with biennial budgeting, and evaluates biennial budgeting from the congressional perspective.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00780_8_2

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

This article reviews recent trends in the finances of the state and local government sector. It finds that the sector has become increasingly self‐sufficient, successfully managing its way in the eighties through the back‐to‐back recessions and the decentralization of the federal role in state and local fiscal affairs. The outlook for the sector now depends more on general economic trends and the actions of state and local governments, than trends in federa

ISSN:0275-1100    

DOI:10.1111/1540-5850.00781

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

This qualitative analysis compares the annual Medicaid budgeting processes in Utah and Illinois from the late 1970s until 1985, explaining why Utah cut the proportion spent on nursing homes and Illinois did not. It posits rational, organizational, and political process interpretations of each state's choices. The states implemented Medicaid rationing (through preadmission screening, rate freezes and adjustments, and expansion of alternatives) in significantly different ways. Utah reduced utilization of nursing homes while Illinois contained rates. Such diverse policy choices have aggravated disparities among the states in access to and quality of long‐term care. Rational planning for our aging society will have to overcome these growing disparities among state policie

ISSN:0275-1100    

DOI:10.1111/1540-5850.00782

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

In 1986 the staff of the U.S. Office of Management and Budget reviewed issues concerning the possible development of a federal capital budget. As part of this study, a survey of all 50 states was conducted concerning state capital budgets. This paper summarizes the results of the survey. According to the survey responses, 42 states have capital budgets. Of these 42, 37 generally borrow to finance some public capital and 5 generally do not. Of the 8 states that said they do not have a capital budget, 4 generally borrow to finance some public capital and 4 generally do not. The survey also found that the form of a governor's capital budget, the way legislatures enact capital spending, the coverage of the capital budget, and the method of financing capital vary widely among states, making it virtually impossible to define a state capital budget in a precise way. Large amounts of state capital spending, especially for transportation, are generally not included in state capital budgets.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00783

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

In 1985 North Carolina's Local Government Commission (LGC) began a program to evaluate the percentage portfolios of the funds invested and the diversity of the investment governments and public authorities. The LGC established state's local five evaluation criteria and notified the governments and authorities of deviations from the five investment norms. This article discusses what was reported to the LGC and changes in invested funds occuring after LGC's evaluation. Principal findings include: cities over 10,000 population and counties in general are investing a high percentage of their funds; small‐sized cities and public authorities tend to avoid the higher yielding, but more complex to purchase, instruments: and most governments and authorities experienced a considerable increase in the percentage of funds invested after review by the LGC. Based on the marked increases in funds invested, other states should consider helping local governments and public authorities with cash managemen

ISSN:0275-1100    

DOI:10.1111/1540-5850.00784

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

Accountability in American government reaches as far back as the Continental Congress and General Washington's army. This tradition of accountability is carried on today by inspector general offices set up in almost every major department of the federal government. Through their audits and investigations, the inspectors general voice concerns over government internal controls, economy, efficiency, and effectiveness. Since 1981 they claim savings from their work totaling $92 billion.“Some officials handle large sums of public money; it is therefore necessary to have other officials to receive and examine the accounts. These inspectors must administer no funds themselves. Different cities call them examiners, auditors, scrutineers and public advocates.” These are the words of Aristotle in 325 B.C. Today, the United States government has its inspectors general to examine, audit, scrutinize, and advoc

ISSN:0275-1100    

DOI:10.1111/1540-5850.00785

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00786

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY

摘要:

Books reviewed:Lawrence H. Summers, (ed.)Tax Policy and the EconomyU.S. Advisory Commission on Intergovernmental Relations,Fiscal Discipline in the Federal System: National Reform and the Experience of the StatesVolume 3,1987, Part A, James L. Chan, (ed.)Research in Governmental and Nonprofit AccountingVolume 3,1987, Part B, James L. Chan, (ed.)Research in Governmental and Nonprofit AccountingLeon E. Hay and John H. Engstrom,Essentials of Accounting for Governmental and Not‐For‐Profit Organizat

ISSN:0275-1100    

DOI:10.1111/1540-5850.d01-1505

出版商:Blackwell Publishers Ltd.    

年代:1988

数据来源: WILEY