This article presents a study of revenue forecasting in a Florida municipal government. Seven techniques, including the budget officers' judgmental approach, time series models, a deterministic model, and an optimized model, are employed with franchise and utility receipts in the Town of Davie....

This study discusses conditions for effectively implementing outcome-oriented performance budgeting. Using a survey of local officials in Florida, it finds that public officials' consensus on organizational goals and performance measures is necessary for effective implementation. Consistent...

Recent public sector management reform efforts have focused on the decentralization of managerial discretion and the empowerment of operational managers. To what extent have purchasing functions been decentralized in municipal governments in the wake of these efforts? What are the organizational...

This study assesses the change in states’ financial condition by examining their financial data in fiscal years (FY) 2003 and 2004. It explores and explains how much the change was, how it occurred, and whether and how closely the change might respond to states’ socioeconomic development....

This article describes structural developments of public expenditures in China in the past 30 years and demonstrates an increasing public's need for services in areas of education, health care, social security, and housing. Starting with a theory explaining the need to adjust the spending...