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NCJ Number: 64163 Find in a Library
Title: POLITICS OF BUDGET EXECUTION - FINANCIAL MANIPULATION IN STATE AND LOCAL GOVERNMENT
Journal: ADMINISTRATION AND SOCIETY  Volume:9  Issue:3  Dated:(NOVEMBER 1977)  Pages:367-378
Author(s): G E HALE; S R DOUGLASS
Corporate Author: Sage Publications, Inc
United States of America
Date Published: 1977
Page Count: 12
Sponsoring Agency: Sage Publications, Inc
Thousand Oaks, CA 91320
Format: Article
Language: English
Country: United States of America
Annotation: THIS REVIEW ATTEMPTS TO IDENTIFY THE MAJOR SOURCES OF ADMINISTRATIVE DISCRETION AND THE DEVICES FOR SPENDING ADJUSTMENTS AND MANIPULATIONS USED DURING BUDGET EXECUTION IN STATE AND LOCAL GOVERNMENTS.
Abstract: UNTIL RECENTLY, MOST POLITICAL SCIENTISTS HAVE FOCUSED EXCLUSIVELY ON THE ROUTINES OF BUDGET PREPARATION AND LEGISLATIVE REVIEW. THEY HAVE OVERLOOKED THE ADJUSTMENTS AND SPENDING CHANGES MADE BY ADMINISTRATORS FOLLOWING A BUDGET'S APPROVAL BY THE LEGISLATURE. STATE AND LOCAL OFFICIALS MAY USE NUMEROUS TECHNIQUES TO INCREASE THEIR BUDGETARY FLEXIBILITY AND DISCRETION, AND IN THE ABSENCE OF LEGISLATIVE AND EXECUTIVE GUIDANCE, MAKE POLICY. THE FIVE MAJOR TECHNIQUES OF BUDGETARY ADJUSTMENT AT STATE AND LOCAL LEVELS ARE (1) CONSERVATIVE ESTIMATES OF SPECIAL FUND REVENUE TO STRENGTHEN CLAIMS ON GENERAL FUND REVENUES; (2) ACCOUNTING MANIPULATIONS, SUCH AS IMPROPER CODING OF REIMBURSEMENT FORMS AND MANIPULATION OF RECEIPTS AND REFUNDS; (3) TRANSFER OF FUNDS BETWEEN BUDGET LINES; (4) REPROGRAMMING IN ORDER TO INITIATE PROGRAMS, TO EXPAND PROGRAMS OR TO COMPENSATE FOR CUTS; AND (5) JUGGLING OF SPECIAL FUNDS TO EXPAND CERTAIN PROGRAMS, TO DISGUISE NONCOMPLIANCE WITH LOCAL PRIORITIES, TO PROTECT APPROPRIATIONS FROM LAPSING, OR TO EXCLUDE SPECIAL PROJECTS FROM COST LIMITATIONS. MORE RESEARCH IS NEEDED TO UNDERSTAND THESE TECHNIQUES AND TO CONTROL THEIR USE. NOTES AND A REFERENCE LIST ARE INCLUDED. (CFW)
Index Term(s): Budgets; Financial management; Fraud; Literature reviews; Local government; State government
Note: THIS ARTICLE IS A REVISION OF A PAPER PRESENTED AT THE ANNUAL MEETING OF THE MIDWEST POLITICAL SCIENCE ASSOCIATION, CHICAGO, APRIL 29-MAY 1, 1976
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=64163

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