Public Sector Liability and Budgeting I Ohio

Recent increases in the vulnerability of the public sector to liability suits have had significant effects on Ohio local goverrunent budgeting.This essay relies upon two surveys of public office holders to describe changes in the hierarchy of functions, a unique liability-generated combination of budgeting characteristics, and other effects of liability of the budgeting process. Introduction: Public Sector Liability and the Functions of BudgetingIn his 1966 essay, "The Road to PPB: The Stages of Budget Reform," Allen Schick described three major functions of budgeting, control, management and plannin,g.l E. ach function was distinguished from the others by different values of various attributes that characterized actors and processes as budgets were prepared, approved, executed and audited.