The Ups and Downs of State Budget Process Reform: Experience of Three Decades

From zero-base budgeting to the Government Performance and Results Act, state budgeting systems have been synonymous with budgeting reform for over 30 years. This article examines the trends, both long-term and short-term, which have been identified through analysis of state budgeting office practices. Particular emphasis has been placed on understanding the changes in performance measurement over the period of 1970 to 2000. The findings reveal trends such as changes in the makeup of budget office personnel, a lack of budget offices in moving toward cost accounting, and trends in budget preparation and budget documents. Some budget reforms seem to have plateaued, beginning in the mid-1990s, while other reforms have exhibited "backsliding." It is clear that the states are not all marching in unison in reforming their budget systems. As with earlier phases of this study, the 2000 data raise many questions that will be explored in future research.     

Performance Measurement and Budget Balancing: State Government Perspective

This research assesses the perspectives of budget officers and agency personnel in state governments about performance measurement applicability for budgeting purposes. Results show that both perspectives consider performance measurement use effective for improving communication, increasing awareness about results, improving service quality, and changing strategies to reach certain results. Then again, the use of performance information is not found as effective, often not at all, for cost or program cutting, or for changing spending levels. This suggests that while today's governors might need to temper their expectations regarding the usefulness of performance initiatives to support budget balancing in the short run, they should remain steadfast in promoting performance measurement applicability for the long-term benefits recognized by both budgeters and agency staff.     

The Use of Executive Guidance in State Budget Preparation

The method by which a state budget is developed is critical to the policy-making process. A longitudinal study of states finds an increasing use of budget guidance techniques that control how agencies may propose policy changes and request funds to support those changes. The article examines whether the use of budget guidance is associated with several factors, including regions of the United States, state socio-economic characteristics, state government characteristics, various aspects of state budgeting (such as the use of policy analysis by the executive), and the educational characteristics of the professional staffs in state budget offices.     

The Shifting Roles of State Budget Offices in the Midwest: Gosling Revisited

Almost a decade ago a study of three midwestern states revealed a variety of budget office orientations, ranging from a control to a policy emphasis, including a state in transition from one to the other. This article revisits these states to examine their current orientations and whether different office orientations influence the role of budget analysts in the budgetary process. The results suggest that another stage should be added to Schick's 1966 framework to account for the evolution of some state budget offices to a policy orientation.     

U.S. State Budget Directors: Characteristics, Experience, and Attitudes

Much literature exists on state government budgeting, but until now, none existed on state budget directors. This article reports on a survey of these individuals. Their ages, genders, race, education, and work experience are reported. Their work week is discussed in terms of number of hours worked and interactions with their staff, the governor, and the legislature. Attitudes about the job and about their personal lives as related to their jobs are discussed. Their plans for when they leave office are considered. The characteristics and attitudes of the directors are compared with data about their respective states in search of possible linkages.     

DOES PERFORMANCE MATTER? A STUDY OF STATE BUDGETING

This study examines the relationship between measures of expenditures and personnel on executive decision making on the budget in Missouri, FY 1979–1985. Specifically, it focuses on the interaction of "macro" and "micro" variables in the governor's budget recommendations, as demonstrated by revealing the conditions under which correlations between expenditures and personnel recommendations are weak and strong. The results indicate that attention to dollars is not enough to explain state policy decisions and that strong correlations are not automatic between the measures, which are influenced by internal as well as external constraints.     

Ethics and State Budgeting

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.     

Implementing PBB: Conflicting Views of Success

A modern budget reform, performance‐based budgeting (PBB) emphasizes the measurement of government performance by agencies and public servants. In this article we define PBB as requiring strategic planning regarding agency mission, goals and objectives, and a process that requests quantifiable data that provide meaningful information about program outcomes. Performance‐based budgeting requirements are now pervasive in the states. Of forty‐seven states with PBB requirements, thirty‐one have legislated the process to be conducted, while sixteen have initiated the reform through budget guidelines or instructions.¹What remains unknown, yet of vital interest to state administrators, their staff, legislators, and citizens, regards implementation status of PBB systems. How many states are utilizing a PBB process as prescribed by law or administrative directive? And if PBB has been implemented, has it been successful regarding improvement of agency effectiveness and decision making about spending? Perhaps most importantly, has PBB influenced appropriation decisions?. This research is based on responses to a mail survey of executive and legislative budgeters regarding the PBB system established in their state. Results discussed in this article consider budgeters’ response about PBB implementation status and effectiveness as conducted. We find that there are differing perceptions across the branches of government regarding both the extent of PBB implementation as well as its success. Results show that states with better‐known PBB systems have not necessarily realized greater success in terms of effectiveness from this budget reform than states with less popularly known systems, at least as perceived by the budgeters included in this article.     

Budget Control in Virginia Public School Districts

This article examines the selection and use of a budget approval technique. Specifically, two research questions are addressed: (1) Does the use of a particular budget approval method by a governmental body impact the execution of the budget? (2) What characteristics of a local government are associated with its decision to use a particular budget approval method? Both research questions are addressed by analyzing data from public school systems in the Commonwealth of Virginia, specifically, whether using categorical budget approval differs in the accuracy of budgeting versus using a lump-sum approval method. Characteristics of Virginia school districts are also analyzed according to whether any of them are likely to be associated with school districts using a particular approval method. The remainder of this article is organized as follows: the next section describes the role of budgeting control in schools; subsequent sections review Virginia school district budgeting practices, develop the empirical model used to test the hypotheses, describe the sample, analyze the results of empirical tests and discuss implications of the findings.     

The Reinvention of Public Personnel Administration: An Analysis of the Diffusion of Personnel Management Reforms in the States

Reform is a common theme in American public administration. During the twentieth century at least 12 major administrative reforms have taken place at the federal level and countless others in state and local governments. Frequently, these reforms have addressed the operation of public personnel management systems. Recent efforts associated with the reinventing government movement, for example, have proposed numerous alterations to civil service rules and procedures, and many jurisdictions have implemented significant changes in their personnel practices. This article examines the extent to which these kinds of personnel reforms have been implemented by state governments. A reform index is developed to document the considerable variation among the states in their approach to personnel practices. Several state characteristics are associated with scores on this index, including legislative professionalism, which bears a positive relationship to reform, and the level of unemployment within a state and the proportion of state employees associated with public employee unions, which are both negatively associated with reform.     

Budgeters' Views of State Performance-Budgeting Systems: Distinctions across Branches

Given that a majority of states have had some sort of performance‐budgeting initiative on the books for several years, how has implementation of such reform progressed? To answer this question, we surveyed legislative and executive budgeters from the 50 states, asking them for their impressions of performance‐budgeting implementation in their state. Specifically, we asked these budget officers about the reasons for introducing performance budgeting in their state; the types of activities required of their system; responsible oversight bodies; extent of application across state agencies and departments; and perceived levels of effectiveness and problems experienced with implementation of the budget reform. Our findings indicate that implementation of performance‐based budgeting systems is proceeding slowly. While there are some benefits to highlight, results show that implementing performance budgeting is not without problems—perhaps the greatest being differing perceptions of use and success among budget players, particularly across branches of government.     

Audit Recommendation Follow-Up Systems: A Survey of the States

This article presents the results of a survey of audit recommendation follow-up systems currently utilized by state governments. The lack of empirical research on audit recommendation follow-up systems represents a void in the public sector financial management literature. To fill this void, the authors developed a survey instrument, which was mailed to each state auditor's office having primary responsibility for following up on audit recommendations made during the annual Comprehensive Annual Financial Report (CAFR). The purpose of the study is three-fold: (1) to describe the major elements of state government audit recommendation follow-up systems currently in use, (2) to encourage managers, analysts, and others working at all levels of government to access policies and procedures for audit recommendation follow-up within their own organizations, and (3) to encourage other researchers to explore these systems in greater depth and detail, particularly their uses in financial management, reporting, and other decision-making activities. U.S. Government Auditing Standards (commonly called The Yellow Book) requires auditors to communicate their findings and provide recommendations that lead to improvements in government operations and programs. Government managers and officials must follow up (monitor) on audit recommendations to ensure their effective implementation. This research represents an initial effort to develop a profile of the characteristics of state government audit recommendation follow-up systems currently in use.     

The Governor as Innovator in the Federal System

Until recent decades, governors seeking to provide innovativeleadership often did so despite being handicapped by inadequateinstitutional powers, leaving them to their own personal skills.Recent reforms have now provided many governors with greaterinstitutional powers, including more tenure potential, enhancementof the governor's office, a stronger budget capacity, and therise of policy and planning offices located in or close to thegovernor's office. Most important, governors are more aggressivein seeking answers to policy issues both within their own statesand in collaboration with other governors. The National GovernorsAssociation has been upgraded to assist governors in dealingwith the federal government and with state problems. RecentNGA efforts in the areas of education and economic developmentmay presage an even more significant change as governors addressmajor issues jointly.     

我国离婚率变动趋势及离婚态人群特征分析

从概念辨识入手,利用权威数据,描述近几十年我国离婚率和离婚态的变动趋势及水平。研究发现:我国的离婚率持续增长,超过日本与韩国;因年轻人口总量减少,可结婚人的比例下降,离婚结婚比持续上升。数据分析显示,1982年以来,我国离婚态占比单调上升:就人群特征而言,35-49岁年龄组、男性、中等教育程度人群(1990年除外)、商业服务人员和办事人员(1990年除外)离婚态占比最高,女性的离婚态占比较之男性上升趋势更为明显;就地域分布而言,各省处于离婚态人群的占比呈西高东低、北高南低趋势,东北地区及西部省区城市人群离婚态占比最高。离婚率和离婚态的持续攀升是多重制度、城镇化与市场化结构、家庭与个体特质等因素综合作用的结果。离婚不仅透视出家庭的不稳定性,损害(部分)家庭成员福祉,而且可能引发更大范围的负面效应。在尊重当事人意愿的前提下,必须从源头、过程和后果上加强对离婚行为的社会治理,减少不必要的离婚现象。     

Helping Friends or Influencing Foes: Electoral and Policy Effects of Campaign Finance Contributions

Campaign finance contributions may influence policy by affecting elections or influencing the choices of politicians once in office. To study the trade‐offs between these two paths to influence, we use a game in which contributions may affect electoral outcomes and signal policy‐relevant information to politicians. In the model, a campaign donor and two politicians each possess private information correlated with a policy‐relevant state of the world. The donor may allocate his or her budget to either an ally candidate who has relatively similar preferences or a moderate candidate whose preferences are relatively divergent from the donor's preferred policy. Contributions that increase the likelihood of the moderate being elected can signal good news about the donor's preferred policy and influence the moderate's policy choice. However, when the electoral effect of contributions is too small to demand sufficiently high costs to deter imitation by groups with negative information, this informational effect breaks down.     

The timing of elections in federations: a disciplining device against soft budget constraints?

We introduce political economics into the soft budget constraint problem by asking if the timing of elections has the potential to harden budget constraints. Specifically, we ask under which circumstances the soft budget constraint problem is worse—with synchronized elections, i.e. simultaneous central and regional office terms, or with staggered elections, i.e. terms of office that do not coincide. We find that staggered elections clearly improve fiscal discipline at the local level as well as welfare.     

Legislative budget cycles

Recent literature suggests that electoral budget cycles are a phenomenon of new rather than established democracies. What part of the democratization process explains the amelioration of the political budget cycle? We argue the answer lies (in part) in the development of a strong party system. We extend the classic Rogoff-Siebert model to show that political budget cycles are possible in a legislative context with rational voters. We then demonstrate that the development of a strong party system can restrain political budget cycles in a majoritarian electoral system. Finally, we follow prior work in using vote share volatility as a measure of the institutionalization of the party system. Using newly collected vote-share data for 433 elections for 90 democracies from 1980–2007, we calculate a measure of party institutionalization. We then use this data to demonstrate that institutionalized party systems are associated with mitigated political budget cycles, especially in majoritarian electoral systems.     

Leadership Selection Processes and Careers: A Comparison of Australian and Canadian Premiers

In a recent analysis of the role and office of premier in Australia, Shaman, Hughes and Tuffin demonstrate that its fundamental characteristics derive 'not from interaction with the broader political context but from the inherent logic of [the] constitutional system'. In this paper we test this argument by comparing Australian state premiers with their Canadian provincial counterparts. If Shaman et al. are correct about the institutional imperatives of leadership careers, Canadians and Australians ought to have similar career patterns given the basic similarities between the two systems. Where differences exist, they may be explained by the selection processes used by parties to choose their leaders.     

Human Resource Practices in State Government: Findings from a National Survey

What are states doing with respect to human resource practices to improve government operations? Using data collected by the Government Performance Project, this article identifies emerging trends and innovations in state personnel systems. Specifically, it provides a national comparison in the areas of personnel authority, workforce planning, selection, classification, and performance management. Results show that many states are delegating authority for personnel functions to agencies and managers, shifting their human resource missions to being more proactive and collaborative with agencies, and adopting performance management systems that integrate organizational and individual goals. In short, many states are investing considerable resources to modernize their human resource management systems.     

Performance Measurement in State Budgeting: Advancement and Backsliding from 1990 to 1995

Performance measurement has been one of the dominant themes of budget reform in the 1990s and has been prevalent in the mainstream of budgeting since the 1950s. Given the attention that performance measurement has had nationally, states might be expected to have made major strides in this arena in recent years. The article considers the current status of performance measurement practices, and identifies both advancement and backsliding made by states between 1990 and 1995. The discussion is based on data obtained from surveys of state budget offices in those two years. Indexes of performance measurement were constructed, and these became the bases of regression analyses using independent variables pertaining to state characteristics. Generally, these analyses were unsuccessful in explaining the variations among the states. The findings underscore the diversity among the states in their budgetary practices and the fact that budget reform, in the sense of increased use of performance measurement, is not necessarily achieved in a straight line of progression. The article considers possible explanations for the changes.