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Mid-year appropriations in Georgia : allocating the “surplus”

By: LAUTH, Thomas P.
Material type: materialTypeLabelArticlePublisher: New York : Marcel Dekker, 1988International Journal of Public Administration - IJPA 11, 5, p. 531-550Abstract: Utilizing appropriations data, this article analyzes the mid-year budget amendment process in Georgia. Economic factors are found to account for a sustained pattern of budget expansion from one year to the next between 1977 and 1986. Revenue estimating practices are found to contribute to mid-year increases in state agency appropriations. Patterns of agency success in the mid-year budget amendment are found to be associated with success in the previous mid-year amendment. The article concludes that legislators, the executive, and executive branch agencies have come to regard the mid-year budget amendment as a regular part of the state's budgetary process
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Utilizing appropriations data, this article analyzes the mid-year budget amendment process in Georgia. Economic factors are found to account for a sustained pattern of budget expansion from one year to the next between 1977 and 1986. Revenue estimating practices are found to contribute to mid-year increases in state agency appropriations. Patterns of agency success in the mid-year budget amendment are found to be associated with success in the previous mid-year amendment. The article concludes that legislators, the executive, and executive branch agencies have come to regard the mid-year budget amendment as a regular part of the state's budgetary process

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