Emerging Roles of School District Administrators: Implications for Planning, Budgeting, and Management

School district administrators are defining new roles for themselves, adding to their more traditional role. The traditional role is characteristic of purely "public sector" managers, whereas the emerging roles are more characteristic of purely "private sector" managers (both the for-profit and not-for-profit private sectors). A primary cause of the development of the new role is that school administrators are beginning to pursue revenue-generating opportunities via private sector models due to the limits of the public sector model. The traditional role, the new role, and the implications of their mutual presence in school districts are examined in this paper.     

Fiscal Planning, Budgeting, and Rebudgeting Using Revenue Semaphores

Revenue forecasts play an important role in the state government budget and policy process. These forecasts are generally reported to executive and legislative leaders as point estimates, with no acknowledgment of their corresponding risk and uncertainty. The revenue semaphores proposed in this article outline procedures by which revenue uncertainty directly influences the planning process. The goal is not to make forecasts more accurate, but to make discussions of budget and revenue alternatives more comprehensive. Explicitly incorporating risk and uncertainty measures into the budgeting process increases the degree of real-time budgeting and reduces some adverse effects of budget revisions after the fiscal year begins. The discussion occurs in the context of budget control, management, and policy making.     

Federal Financial Management and Budgeting: NPR Recommendations and GAO Views

Of the 384 recommendations contained in the September 1993 National Performance Review (NPR) report, thirteen were concerned with “improving financial management” and eight dealt with “mission-driven, results-oriented budgeting.” The General Accounting Office (GAO), in response to requests from several members of the Congress, provided its views on each NPR recommendation and more recently completed a first-anniversary assessment of the extent of implementation.¹ In this article, the principal NPR themes and recommendations regarding financial management and budgeting, and GAO's comments about them, are summarized and discussed.     

From Performance Budgeting to Performance Budget Management: Theory and Practice

This article examines the decades‐long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional framework. Based on theory and lessons learned, the article recommends an array of strategies to address institutional and organizational barriers. It also proposes to reconceptualize performance budgeting as a performance budget management system and suggests how multiyear budget planning, financial risk assessment, policy planning, the departmental budget cycle, the program budget cycle, stakeholder engagement, regular spending reviews, and performance audits should be integrated more closely to address the long‐term fiscal challenges faced by many governments and to respond to the public pressure on agencies to do more with less.     

Graduate Curricula in Budgeting and Financial Management: Recommendations for Reform

This is an abridged version of the final report of the American Society for Public Administration's (ASPA) Section on Budgeting and Financial Management's Task Force on Curriculum Reform. The report was produced by the Section on Budgeting and Financial Management's Executive Committee. The complete final report is available from Robert Berne, Graduate School of Public Administration, New York University, 4 Washington Square North, New York, NY 1003, or James Alexander, Department of Political Science, University of Pittsburgh at Johnstown, Johnstown, PA 15904.     

Tribal Gaming and Educational Outcomes in the Next Generation

Following a series of federal policy changes and court rulings in the late 1980s, over 400 casinos owned by Native American tribes were opened throughout the United States, and expanded tribal gaming has transformed the economic development trajectories of many American Indian tribes. While most existing evaluations of tribal gaming's impacts focus on contemporaneous effects, the present paper evaluates whether the advent of tribal casinos affected educational outcomes in the subsequent generation of American Indian children. I assemble data on the adult educational outcomes of 11,647 American Indians across 36 counties who were children when a local casino was opened. I use these data to compare individuals who were relatively young at the time of a casino opening, and therefore had greater exposure to post‐gaming socioeconomic conditions, and individuals who were from the same county but were relatively old at the time of a casino opening, while also exploiting differences in the relative sizes of tribal gaming operations. Using this approach, I estimate that exposure to an average‐sized gaming operation during childhood increased adult educational attainment by .328 years and increased the probability of high school graduation and post‐secondary degree completion by 5 to 14 percent. No substantive improvements in adult educational outcomes are observed among white children from the same counties. The magnitudes of the estimates imply a relationship between family income during childhood and educational achievement that is similar to previous research within other low‐income populations.     

The Profession of Budgeting

Budget practitioners may have difficulty in defining a common academic ground for preparation for their careers sufficient to permit calling themselves professionals. Nevertheless, senior budget persons share common concerns, including significant changes in their relationships to the political officials of their agencies. These changes may be the result of the transition from incremental budgeting in a time of plenty to a time of scarcity and intense competition for resources.     

Zero Base Budgeting: The Manager's Budget

This article offers an assessment of zero-base budgeting (ZBB) derived from a field study conducted by the Urban Institute and supported by the National Science Foundation. Four cities and four states participated in the study, and several hundred public officials were interviewed.     

Budgeting for Development: The Case of Nigeria

This article evaluates the developmental efforts of the federal government of Nigeria and how these efforts have proceeded during the "boom and bust" cycles that have been a major feature of the Nigerian economy. The unpredictability of resource flows creates uncertainty in resource allocation and capital accumulation. Thus, economic development is subject to the characteristic "boom and bust budgeting," resulting in disastrous delays and cancellations of expenditures and projects. For economic development to continue uninterrupted, Nigeria must develop a core of ability-based, as opposed to needs-based, programs that must be protected from the hazards of boom and bust budgeting and the business cycle.     

Capital Budgeting and Management Practices: Smoothing Out Rough Spots in Government Outlays

Public capital budgeting and management literature recommends long‐term capital and fiscal planning practices to prevent large fluctuations in outlays caused by fiscal stresses. This study extends the literature by examining the effects of long‐term capital planning and management practices such as the use of a capital budget, separate impact analyses, and the use of bond financing and dedicated revenue sources on capital spending volatility. The empirical results confirm that several of these practices smooth out state government capital outlays that vary because of socio‐economic and financial factors.     

Performance Budgeting: The Perspective of State Agencies

Although performance‐based budgeting requirements are pervasive, what remains a challenge is how to gain the support from all stakeholders in the budget process that are essential to the integration of performance information with budgeting. This study examines the perspective and role of state agencies on performance budgeting. The finding indicates that for agencies to conduct performance‐informed budgeting, the focus needs to be on elevating managerial capacity to use performance information, and improving measurement quality. Moreover, it is crucial to recognize that performance budgeting is a collaborative process in which each participant plays a valuable role.     

Budgeting Rights: The Case of Jail Litigation

Judicial decisions are one element in the erosion of local government budgetary discretion. For example, litigation concerning constitutional rights forces local government officials to allocate resources toward the rights-based population. While rights-based allocation decisions may narrow the budgetary discretion of public officials, some managers may, paradoxically, be "better-off"—defined as the ability to protect and defend their budgets — when discretion is reduced. This thesis is tested through a case study of jail overcrowding litigation in a county government.