Rebudgeting: The Serial Nature of Municipal Budgetary Processes

Abstract

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 to be common and signif cantfactors 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. authors discuss the political and policy making implications of rebudgeting and the needfor more analyses of the conditions under which it occurs. The term 'annual' is unfortunate. It has distracted attention from the real issue to a defense or criticism of the year as a specific unit of measure for budgetary purposes (Sundleson, 1935, p. 253).