Managerial Necessity and the Art of Creating Surpluses: The Budget-Execution Process in West Virginia Cities

• Published in: Public administration review Vol. 63; no. 4; pp. 484 - 497
• Main Authors: Dougherty, Michael John, Klase, Kenneth A., Song, Soo Geun
• Format: Journal Article
• Language: English
• Published: Boston, USA and Oxford, UK Blackwell Publishing Inc 01.07.2003; American Society for Public Administration
• Subjects: Budget and Finance; Budget appropriations; Budget constraint; Budget surpluses; Budgeting; Budgets; Capital budgeting; Capital expenditures; Charts of accounts; Cities; Civil service; Commodities; Environmental Influences; Federal budgets; Finance; Financial budgets; Fiscal years; Government budgets; Interviews; Local Government; Management; Municipalities; Policy implementation; Population; Public administration; Public finance; Public officials; Public sector; State budgets; Structured Interviews; Studies; Surplus; U.S.A; Virginia; West Virginia; West Virginia; United States > US
• ISSN: 0033-3352; 1540-6210
• DOI: 10.1111/1540-6210.00310

Budget execution traditionally has been defined as a straightforward process of implementing the budget as approved. Research into the process has been limited, particularly with regard to local government budgets. This article examines the rebudgeting process using a case study of 15 West Virginia cities. Rebudgeting displayed a consistent pattern for the various budget categories-personnel, contracts, commodities, capital, and contributions-closely resembling the "increase-then-decrease" pattern seen in the overall budget. Empirical data on budgetary adjustments and structured interviews with city finance officials helped to describe budget changes and explain probable causes and effects of behavior during budget execution for these smaller cities. Budget changes were found to be the result of managerial necessity and the exercise of discretion to generate and distribute surpluses.