摘要:

Traditionally, one of the functions of state legislatures has been that of oversight. However, because it is the least rewarding, legislatures have paid it the least attention. This has led to increased responsibilities for state auditors. In many cases, their role has expanded from an examination of financial transactions and internal control to include the oversight functions previously performed by the legislatures. The result has been considerable auditor‐legislative tensions. This study surveyed state auditors to determine potential areas of conflict between auditors and legislatures. It found the major areas of conflict include inaction by legislators on the findings and recommendations of auditors and attempts at inappropriate control over the audit function by legislature

ISSN:0275-1100    

DOI:10.1111/1540-5850.00846

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Despite calls for increased outlays from the Airport and Airway Trust Fund to help finance improvements in the nation's air transportation system, the fund's surplus continued to grow during the Reagan years. It becomes readily apparent, when the issues surrounding the trust fund and its surplus are analyzed, that placing the blame solely on deficit considerations is too simplistic. Instead, partisan politics, the congressional budget process, delays in technology development, and budget pressures are responsible for the growing surplus.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00847

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Many funding innovations have developed in the human services field in the last decade. This paper describes some of those innovations, the trends in these innovations, and suggests other potential developments in the area. Funding innovations in four categories have developed ‐ charges for specific services rendered, dedicated fees or charges, earmarked added‐on charges, and earmarked portions of traditional, broad‐based funding sources. Several trends may be seen in these developments. First, human service managers have developed considerable entrepreneurial skill, placing an emphasis upon a substantive connection between the funding source and the service funded. At the same time, they are exhibiting conservative implementation strategies by deliberately seeking out new funding sources that have been successfully tested elsewhere. Finally, the need for innovations in this area will increase as traditional funding sources continue to fail to keep pace with increased demand for ser

ISSN:0275-1100    

DOI:10.1111/1540-5850.00848

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

The amount of outstanding, long‐term, tax‐exempt state debt has grown precipitously over the last decade, from $87 billion in 1977 to $264 billion in 1987. But there have been few attempts to carry out broad studies of basic state debt management policies, using comparative state data. As a result, policy‐makers lack guidance as they attempt to adjust policies and procedures to meet the rapidly evolving requirements associated with public borrowing. This paper reports on a national survey of state debt manage ment policies ‐ policies devoted to the planning, preparation, sale, and repayment of debt for which states consider themselves resp

ISSN:0275-1100    

DOI:10.1111/1540-5850.00849

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Two types of factors are thought to lead to fiscal stress of municipalities in Norway: municipal organization and spatial characteristics. Organizational and political factors include the rationality of the agency of government, the ability of the resource coordinator to achieve a balance, and the coordination of governmental policies. Spatial factors include industrial presence and north‐south regional differences. Only the two spatial variables are significantly correlated with the budget difficulties. Case studies, though, show organizational factors and the interplay between organizational and spatial factors can be important determinants for fiscal stres

ISSN:0275-1100    

DOI:10.1111/1540-5850.00850

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

This article addresses local government budgeting in the context of two Israeli political cycles: the parliamentary election period and the municipal election period. Deficits are not unusual in any of the three types of Israeli localities: municipalities, local councils, and regional councils. And these deficits exhibit a definite pattern; they are largest in election periods. Specific examples are cited to show this hypothesis holds true for all types of localities (including Israel's three largest cities), and for both Jewish and Arab localities as well.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00851

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00852

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

One of the most difficult tasks in preparing a state budget is forecasting available revenues. An overly optimistic forecast may subsequently require unpopular budget cuts, tax increases, or both. A pessimistic forecast may trigger a political controversy over the size of the budget surplus, or may encourage additional spending that cannot be sustained in the future. Forecasters have always informally shared their experience with each other. Only in recent years, however have scholars begun to document those experiences.A forecast user is an elected official, program manager, reporter or private citizen involved in the budget process who uses a forecast prepared by someone else as a basis for making or influencing policy decisions about state taxes and spending levels. __ While the objectives of these forecast users may vary depending on their role in the budget process, they all share one need in common: a sound forecast which provides them with the information they need to participate in the budget process. The first part of this article briefly reviews the status of revenue forecasting in the states. The second part reviews five specific forecasting issues. The third section, discusses limits of revenue forecasting. The concluding section is a summary and checklist of good revenue forecasting practices.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00853

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Concern is increasing for ethics in government. Budget managers have a limited set of ethical concerns which are being met through a combination of formal codes at the state level and informal understandings at the budget office level. But a framework for ethics in budgeting would require a consensus on important ethical values and a reflection of these values in budget actions and decisions. This evolution might take place through a national code to be adapted by individual states.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00854

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00855

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY