Federal Reimbursement for Mandates on State and Local Governments

One of the remedies sought by state and local officials for the growing burden of federal mandates is a mandate reimbursement law. A major purpose of mandate reimbursement is to deter Congress from imposing excessive costs on state and local governments by making it fully accountable for its actions. The paper begins by extending the economic theory of grants to mandates and reimbursed mandates. It goes on to assess the benefits and costs of mandate reimbursement, and to distinguish mandates that should be reimbursed, should a reimbursement program prove desirable, from those that should not. Then, using the economic theory of grants and mandates, the paper compares reimbursed mandates with two alternatives for accomplishing the same objective, compensating grants and procedural rules. It concludes that the latter are more promising than mandate reimbursement.     

Effects of Outsourcing on Performance Measurement and Reporting: The Experience of Italian Local Governments

Much has changed over the past few years regarding the financial and nonfinancial information Italian Local Governments (LGs) publish even as a consequence of the process of externalization of local public services. This paper is aimed at describing the causes and the effects of the administrative reform process that interested Italian LGs and at identifying the possible different dimensions of LG performance. In particular, this paper distinguishes among performance achieved by LGs strictu sensu (general performance), performance attained by the municipal group (group performance), and performance achieved by all other producers of local public services (global performance). The group and global dimensions of performance are briefly discussed, as well as the tools used to measure them.     

Takeovers of Local Governments: An Overview and Evaluation of State Policies

This article examines state interventions, sometimes amountingto nearly total takeovers, into the affairs of financially distressedlocalities and "academically bankrupt" school districts. Drawingon several examples, this study suggests that state legislatorsand administrators have been cautious about intervening in theaffairs of specific local governments. However, the decisionsmade by state officials on how to approach intervention, particularlywhether to be reactive or proactive, and the assumptions theymake about the nature of the problems to be remedied, help determinewhether takeover is friendly or hostile and its effectiveness.     

Public Pensions and Collective Bargaining Rights: Evidence from State and Local Governments

An aging workforce and increasing retirement benefits are ongoing problems for states and municipalities. Unions are often blamed for governments offering too generous pension benefits. This contributes to budgetary pressures in some state and municipal governments. This article analyzes the impact of collective bargaining on pension benefit generosity under different economic conditions. The study finds that the impact of collective bargaining on pension benefits is not consistent over time or across pension plans. Collective bargaining has a positive effect on pension benefits under worsening economic conditions. Additionally, unions indirectly influence pension benefit generosity through campaign donations and unionization intensity. The findings suggest mixed impacts of collective bargaining on different groups of public employees regarding pension contributions. The article concludes with implications for the role of unions in public financial performance and strategic human resource management during fiscal austerity.     

Tax Expenditures for Local Governments

Foregone revenues of state and local governments have been mostly unreported. This is still a neglected subject in governmental accounting. Such significant amounts can make a difference in the choice between direct and indirect spending, and more budget officers are expected to consider the tax expenditure report as a supplement to budget documents.     

地方政府创新与治理变迁——中国地方政府创新案例的比较研究

经验表明,20世纪90年代以来,社会转型带来的权威危机和管理性危机对中国地方政府公共权力结构与功能等方面形成了严峻的挑战。面对危机情势,各级地方政府在公共管理的权力结构、制度与技术安排上进行了多项治理创新,通过对地方政府的治理创新的比较分析,笔者认为,中国地方政府的创新实践推动了地方治理变迁,地方治理正趋于取代地方管理。但是,这种可选择性替代路径仍然是地方政府主导型的,最终起作用的仍然是地方政府。地方政府的创新符合整体性改革的发展方向,并将有力地推动改革向纵深发展。     

Participation in the Budgetary Process in Local Government

Direct democracy is seen as a means of reengaging citizens in the political process. However, it is a contested concept that requires further development by being grounded in a specific context. This article reports on research undertaken in Victorian local government where the New Public Management (NPM) has been in evidence for a number of decades which according to the literature has impacted on accountability to the broader community. The possibility of consultation and citizen participation in the local government budgetary process was examined. The results reported suggest that participation in the budgetary decisions in local government is possible.     

The Debate on Australian Federalism: Local Government Financial Interrelationships with State and Commonwealth Governments

The nascent debate on Australian federalism has hitherto focused almost entirely on Commonwealth-state interrelationships to the virtual exclusion of local government. Since Australian local government employs around 156,000 people and spends in excess of $10 billion this neglect is unfortunate. In an effort to at least partly remedy this oversight, the present paper seeks to assess various unsettled questions in local government financial relationships with both Commonwealth and state governments, especially the issue of financial assistance grants and their efficiency consequences.     

Preliminary Submission to the House of Representatives Economic, Finance and Public Administration Committee Inquiry into Cost Shifting by State Governments to Local Governments

The Australian Local Government Association (ALGA) is the peak body for local authorities across Australia. Representing 698 councils, shires and other local governing bodies, ALGA advocates on behalf of local institutions, the local communities they represent and the process through which they interact. Founded in 1947 by the six states, ALGA now represents all states and territories and is a full member of the Council of Australian Governments (COAG). This article is an edited version of the ALGA's preliminary submission to the House of Representatives Standing Committee inquiry into the Financial Position of, and Cost Shifting onto, Local Government.     

State Budgetary Processes and Reforms: The California Story

This paper analyzes state budgetary processes and reforms to inform California budgetary policy. We consider key institutional provisions, including budget periodicity, tax and expenditure limitations, balanced budget and reserve requirements, and supermajority vote requirements, and analyze the extent to which changes are likely to advance procedural norms. Our analysis suggests that empirically unproven assumptions and poorly articulated linkages between budgetary processes and outcomes have undermined the state's ability to understand the budgetary problem and identify effective reforms. We recommend a focus on procedural norms and related reforms that promote effective budgeting processes as a less partisan framework for reform.     

Reinventing Local Governments and the E-Government Initiative

The Internet provides a powerful tool for reinventing local governments. It encourages transformation from the traditional bureaucratic paradigm, which emphasizes standardization, departmentalization, and operational cost-efficiency, to the "e-government" paradigm, which emphasizes coordinated network building, external collaboration, and customer services. Based on a content analysis of city Web sites and a survey of Web development officials, this article shows that many cities are already moving toward this new paradigm. These cities have adopted "onestop shopping" and customer-oriented principles in Web design, and they emphasize external collaboration and networking in the development process rather than technocracy. The article also analyzes the socioeconomic and organizational factors that are related to cities' progressiveness in Web development and highlights future challenges in reinventing government through Internet technology.     

Analyzing How Local Governments Establish Service Priorities

Resource limitations and increasing citizen expectations are causing decisionmakers to reexamine existing approaches to establishing priorities in the funding of governmental services. Using local governments as a contextual example, this article investigates the decision making processes used by Texas cities The research seeks to understand the role different budgetary frameworks, i.e., incremental, performance and community values, play in resource allocation. Factors such as the budget sequence, the participants and the reference sources are considered to better understand local budget deliberations. This research indicates that a mixed or hybrid framework (any combination of the incremental, performance and community values approaches) dominates decision making in Texas cities. That is, most cities attempt to incorporate the politicalness of incrementalism, the results orientation of the performance framework, and the utility maximization desired under the community values framework. Results from this research indicate that Texas cities are moving away from a single framework orientation as a rule and are incorporating more rational and participative aspects into their budget process. This refutes common wisdom on this topic and suggests a more complicated approach to decision making that emphasizes the injection of more objective performance-related data, as well as the subjective perceptions of non-traditionally dominant participant groups.     

地方政府如何入世?

中国加入世界贸易组织（WTO），地方政府如何面对，是摆在我国各级地方政府面前的一个重要课题。目前各地都在制定“应对之策”，出台“行动计划”，那么到底应当如何“应对”和“行动”才不失合理，更是值得认真研究的问题。１．从世贸组织的性质看，入世必然伴随着政府职能的压缩和精减，市场功能的扩展和强化。地方政府的首要任务是搞好自身改革。世界贸易组织是当今世界上专门处理国与国之间贸易规则的国际组织，其实质内容体现在《WTO协议》及相关的若干附件中。这些协议及附件是由世界上绝大多数国家通过多边谈判签署的，用以约束…     

Selecting Capital Investment Projects for Local Governments

Faced with burgeoning infrastructure needs and circumscribed capital revenues, local governments must perforce set priorities among competing capital projects submitted by their operating agencies. This process involves value choices and political resolutions in addition to technical considerations. This article finds current priority-setting procedures in need of improvement and suggests a framework for local government assessment and selection of capital investment projects.     

Protecting Local Governments from Arbitrary State and Federal Interference: What Prospects for the 1990s?

The number of local governments in Nigeria has been fixed at453 by the 1989 Constitution. The key purpose of this provisionis to prevent state governments from creating local governmentsand altering local-government boundaries for political purposes.The provision is part of a larger program of localgovernmentreform undertaken by the federal military government to ensurethe integrity and autonomy of democratically elected local governmentsunder the Third Republic. States are limited in their abilityto intervene in local government affairs, and the federal governmenthas certain direct powers and responsibilities for local governments.Whether these reforms will achieve their intended objectives,however, is arguable.     

区域公共管理与区域经济合作发展

随着市场经济的发展,我国区域经济合作的步伐不断加快。但在利益驱动下,地方政府往往又各自为政,诸如地方保护、重复建设、区域公共物品供给不足、区域公共事务治理失灵等问题大量存在,极大地阻碍了区域经济合作向纵深发展。因此,在区域经济一体化发展的背景下,区域政府需要在政策、制度安排方面进行深层次调整,加强区域公共管理,从而为区域经济合作的进一步发展提供保障和支持。