Types of budgeting and budgeting problems in aclerican cities

Abstract

This research investigates the types of budgeting formats used in over 200 United States cities and provides information about the budgetary problems facing American cities. The perception of budgeting problems differs significantly among cities with different types of budgeting. Cities using line-item budgeting are more likely to view the problems as more severe than do the cities using reform budgeting. The problems are the least severe in cities using planning, programming budgeting.