Local Budgeting and Finance: 25 Years of Developments

Abstract

This article traces developments in budgeting and finance at the local government level over the past 25 years. In doing so, it uses the 290 related articles published in Public Budgeting & Finance over this period as its foundation and as a sieve for topic selection. Specific attention is directed to intergovernmental finance, financial management, budgeting and budget reform, alternative service delivery, and capital budgeting. The intent is to sift through important developments in each area, highlight their significance at the time and their importance to the present and future.

The Effects of Recessions on Contracting Moderated by Institutional Arrangements of Government: Evidence From California Cities, 1993–2009

“…The scholarship of public finance (Mullins and Pagano for a review) has contributed greatly to our understanding of how environmental change, such as an economic recession, affects the practice of public finance. A common mistake that could be made unknowingly is to accept the notion that environmental change impacts financial decisions uniformly.…”

Budgetary support for police services in U.S. municipalities: Comparing political culture, socioeconomic characteristics and incrementalism as rival explanations for budget share allocation to police

“…According to the Annual Finance Survey of City Government, police expenditure are defined as "expenditure on police preservation of law and order, protection of persons and property from illegal acts, and the prevention, control, investigation, and reduction of crime" (U.S. Census Bureau, 2000b). This measure, the percentage of annual municipal expenditures allocated to the city's police department, was consistent with the measure of police fiscal support used in the literature (Mullins & Pagano, 2005). For example, Welch (1975) used this same measure in her analysis of change over time (also see Lewis, 1984).…”

“…In these circumstances, many state governments reduce their aid to local governments. For example, California, Massachusetts, New York, Minnesota, and Texas collectively cut $4 billion in aid to their local governments when they felt the crunch from the economic downturn of the early 2000s (Mullins & Pagano, 2005).…”

Economics and Finance for Engineers and Planners

“…Budgeting at all three levels of government has continued to evolve. The last 25 years have seen a large change in intergovernmental relations, and local governments are now much less dependent on the federal government (Mullins and Pagano 2005).…”