REBUDGETING - THE SERIAL NATURE OF MUNICIPAL BUDGETARY PROCESSES

What role do midyear budget adjustments play in municipal governments? In a survey of officials from central city governments, John P. Forrester and Daniel R. Mullins found "rebudgeting" to be common and significant factors in the budgeting processes of many cities. While often regarded by officials as merely an extension of the normal budgetary process, Forrester and Mullins find the rebudgeting process to be less visible and more technically driven, giving a greater role to administrators than to either the public or the legislature. They also find that the process impacts differently on different services. The authors discuss the political and policy making implications of rebudgeting and the need for more analyses of the conditions under which it occurs.