Turnover, Trust, and Transfers: An Examination of Local Government Budget Execution

Studies of budget execution focus either on the procedural aspects of internal controls and adjustments or the necessity of the changes made in the original budget. Adjustments made on an ongoing basis without undermining the integrity of the budget has been generally seen as a necessary means of creating flexibility while maintaining appropriate controls. In this context, our article addresses one aspect of the local government budget—whether turnover in key leadership and professional position affects the amount of transfer and reprogramming made during the execution process. Based on surveys of municipal budget offices in the Greater Cincinnati area, we report that turnover in some leadership positions does affect budget transfers. This finding also supports the proposition that the stability of key budget roles is an important factor in the budget execution process.