Local Budgeting and Finance: 25 Years of Developments

Abstract

This article traces developments in budgeting and finance at the local government level over the past 25 years. In doing so, it uses the 290 related articles published in Public Budgeting & Finance over this period as its foundation and as a sieve for topic selection. Specific attention is directed to intergovernmental finance, financial management, budgeting and budget reform, alternative service delivery, and capital budgeting. The intent is to sift through important developments in each area, highlight their significance at the time and their importance to the present and future.