Grantee Budgeting for Federal and State Aid, Part 2: Jurisdictional Practices

摘要

This report examines budget and financial management organization and grantee budget and financial reporting in New York and Pennsylvania and in two counties and two cities in each of these States. The narratives that compose this report reflect an examination of budgets, budget manuals, constitutions, statutes, municipal charters, and a variety of financial reports. New York State's government is both centralized and decentralized in organization for grantsmanship, has centralized control over capital projects that involve Federal assistance, and has a budget that includes both summary and department and agency classifications that reflect Federal funding. Pennsylvania has moved toward a stronger executive budget system in recent years, has State government with a decentralized grantsmanship pattern, and has very little State supervision of the budgeting and financial management responsibilities of municipalities. Narratives are also provided for the New York counties of Onondaga and Monroe and for the cities of Syracuse and Rochester as well as for the Pennsylvania counties of Lehigh and Dauphin and the cities of Allentown and Harrisburg. Figures, footnotes, and tabular data are included.