| Abstract: | Government reform shifts from using the budget as a control mechanism to focusing on how the budget can leverage planning and management tools that emphasize results. This research investigates reform at the state level. First, has the emphasis in the appropriations format changed from a control to more of a planning or performance orientation? Second, what factors explain any change in the level of control exercised through the appropriations process? Through multiple regression analysis, this research finds that Arizona, a reform state, is more likely to have reduced appropriations format control than Oklahoma, a nonreform state. Also, an elected agency head, the number of changes in the head of the agency, the level of reliance on the general fund, and the format received in a prior year are predictors of change. |
