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.