| Abstract: | Budgetary practice in smaller units of local government has not been the subject of systematic examination. A survey of 122 towns, villages, and cities less than 25,000 population in upstate New York was conducted in spring 1987. This survey indicates that most key policymakers are satisfied with current practices and have been involved with budgeting for more than three years. Budgetary innovation has affected smaller governmental units, and the actual application is related to the educational levels of the official charged with budget preparation. |
