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Municipal Budgetary Processes

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Global Encyclopedia of Public Administration, Public Policy, and Governance

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Synonyms

Budget; Budgeting

Definitions

Budgeting: A process that encompasses planning, adoption, implementation, and evaluation.

Budget Model: A format or approach to guide the budget process.

Introduction

Municipal governments generally follow a budget process that encompasses planning, adoption, implementation, and evaluation. To guide the process, they may select different types of budget models, also referred to as budget formats or approaches (e.g., Grizzle 1986; Reddick 2003), each with different assumptions (Kioko and Marlowe 2016). The use of a particular budget model can have a considerable influence on the way a municipal government makes decisions during the budget process (Kavanagh 2011b).

Municipal governments typically create an operating budget and a capital budget. Operating budgets, as denoted by their title, focus on day-to-day operations, and typically assume an annual time-horizon. Capital budgets, in contrast, focus on the acquisition and maintenance of long-term...

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Author information

Authors and Affiliations

  1. Western Michigan University, Kalamazoo, MI, USA

    Vincent Reitano

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  1. Vincent Reitano
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Correspondence to Vincent Reitano .

Editor information

Editors and Affiliations

  1. Florida Atlantic University, Boca Raton, FL, USA

    Ali Farazmand

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Reitano, V. (2021). Municipal Budgetary Processes. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_404-1

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  • DOI: https://doi.org/10.1007/978-3-319-31816-5_404-1

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  • Print ISBN: 978-3-319-31816-5

  • Online ISBN: 978-3-319-31816-5

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