The Midyear Appropriation in Georgia : a threat to comprehensiveness?
By: LAUTH, Thomas P
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Material type: 
ArticlePublisher: 2000State and Local Government Review 34, 3, p. 198-204Abstract: Georgia'a Midyear Appropriation process can be examined in the context of two competing principles of government budgeting: flexibility and comprehensiveness. This article describes the Georgia midyear amendment process, identifies the patterns of agency midyear appropriation changes for the period FY 1994-2000. and assesses the extent to which the budgeting principle of comprehensiveness is violated by the state's midyear appropriation amendment. Despite the apparent violation of the comprehenbsiveness principle, the midyear appropriation amendment is deeply rooted in state practice. The amendment reflects the fiscal conservatism of executive and legislative leaders, serves the district and constituency needs of individual legislators, increases flexibility in budget execution , and is accpeted as normal practice by state agencies
| Item type | Current location | Collection | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
Georgia'a Midyear Appropriation process can be examined in the context of two competing principles of government budgeting: flexibility and comprehensiveness. This article describes the Georgia midyear amendment process, identifies the patterns of agency midyear appropriation changes for the period FY 1994-2000. and assesses the extent to which the budgeting principle of comprehensiveness is violated by the state's midyear appropriation amendment. Despite the apparent violation of the comprehenbsiveness principle, the midyear appropriation amendment is deeply rooted in state practice. The amendment reflects the fiscal conservatism of executive and legislative leaders, serves the district and constituency needs of individual legislators, increases flexibility in budget execution , and is accpeted as normal practice by state agencies
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