Funding War with Supplemental Appropriations

A comparative analysis of periodicity in the Arkansas state budget process

Journal of Public Budgeting Accounting & Financial Management ◽

10.1108/jpbafm-06-2018-0058 ◽

2019 ◽

Vol 31 (1) ◽

pp. 66-84

Author(s):

Kim U. Hoffman ◽

Catherine C. Reese

Keyword(s):

Online Survey ◽

Executive Branch ◽

Budget Process ◽

Exploratory Research ◽

State Budget ◽

Content Type ◽

Revenue Forecasting ◽

Annual Budget ◽

The Impact ◽

Supplemental Appropriations

Purpose The purpose of this paper is to explore the impact of changes to the Arkansas budget process brought about when the people of Arkansas voted to move from a biennial to an annual budget period in 2008. The paper describes the legislative changes necessary for annual budget review and explores the impact of annual budget review on revenue forecasting, supplemental appropriations, special sessions, legislative staff workload, executive branch oversight and state spending. This research assesses legislative perceptions of annual budget review across several factors including knowledge of the state budget, ability to check the powers of the governor and overall efficacy of annual budget review. Design/methodology/approach This exploratory research uses interview data from the Legislative Fiscal Director and data from an online survey of Arkansas state legislators. The interview and survey data were supplemented by an analysis of documents produced by legislative staff regarding supplemental appropriations, special sessions and state general revenue. Findings The Legislative Fiscal Director interview indicates that the change in budget period had little impact on revenue forecasting, special sessions and state government spending, with the exception that supplemental appropriations for Big 6 agencies increased in a statistically significant way following the advent of the fiscal session. The legislative survey finds that the change in budget period is viewed positively by Arkansas legislators. Most legislators indicated that they prefer annual budget review to biennial budget review. Research limitations/implications Because of the exploratory approach, the research results may lack generalizability. Originality/value This paper surveys legislators on the efficacy of annual budget review which has seldom been done in previous research.

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Supplemental Appropriations in the 1990s

10.21236/ada396833 ◽

2001 ◽

Author(s):

CHICAGO UNIV IL

Keyword(s):

Supplemental Appropriations

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Emergency Appropriations and the Fiscal Response to September 11

Policy Perspectives ◽

10.4079/pp.v9i1.4227 ◽

2002 ◽

Vol 9 (1) ◽

pp. 2

Author(s):

George L. Ward

Keyword(s):

United States ◽

The United States ◽

September 11 ◽

Terrorist Attacks ◽

September 11 Terrorist Attacks ◽

Supplemental Appropriations

One of the prominent features of the Budget Enforcement Act of 1990 (BEA) is the provision for emergency spending. Since the implementation of the BEA, emergency supplemental appropriations have been granted in a variety of situations, from droughts to wars and earthquakes to riots. Most recently, appropriations were made available in response to the September 11 terrorist attacks on the United States. This article describes the emergency appropriations process following the attacks. Additionally, proposed alternatives to the current appropriations process are presented and assessed in light of the events of September 11.

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