BUDGETING FOR STATE HIGHWAY DEPARTMENTS

A SURVEY OF BUDGETING PRACTICES IN STATE HIGHWAY DEPARTMENTS WAS UNDERTAKEN TO (1) ANALYZE AND CLASSIFY THE CHARACTERISTICS OF THEIR FUNDING AND ORGANIZATIONAL STRUCTURES, (2) DETERMINE PREREQUISITES FOR EFFECTIVE BUDGETING, AND (3) DETERMINE THE FEASIBILITY OF DEVISING UNIVERSAL STATE HIGHWAY BUDGETING PROCEDURES. IN ALL, 45 STATES PARTICIPATED IN THE STUDY. MAJOR FINDINGS WERE: THE TYPICAL DEPARTMENT IS NOT PART OF A STATE TRANSPORTATION AGENCY, IT IS CENTRALLY ORGANIZED, AND IN A FEW CASES AUTHORITY DEVOLVES TO THE DISTRICT LEVEL; MOST STATES HAVE A DEDICATED HIGHWAY FUND, WHOSE REVENUES ARE OFTEN CARRIED TO THE NEXT FISCAL YEAR; BUDGET DEVELOPMENT USUALLY REFLECTS AVAILABILITY OF ANTICIPATED FUNDS RATHER THAN NEEDS ANALYSIS; A FEW DEPARTMENTS EMPLOY THE RESOURCE MANAGEMENT CONCEPT, WHILE THE REMAINDER USE FUND FUND CONTROL WITH PERHAPS SOME MIXTURE OF THE RM CONCEPT; THE RM CONCEPT IS ACQUIRING GREATER ACCEPTANCE AS A MEANS OF MULTIYEAR PLANNING; DISTRICTS TEND TO BE EXCLUDED FROM THE STATE BUDGET DEVELOPMENT PROCESS; BUDGETS TEND TO BE EXPRESSED BY ORGANIZATIONAL UNITS RATHER THAN WORK PROGRAMS OR PROJECT RESOURCE REQUIREMENTS; ONLY FOUR STATES NOW EMPLOY A PPB SYSTEM, WITH LITTLE SIMILARITY IN PROGRAM DEFINITION; AND PROJECTS ARE SELDOM BROKEN DOWN INTO COSTED ELEMENTS. IT IS RECOMMENDED THAT A STANDARD BUDGETARY PROCEDURE BE ADOPTED, AND THE ADVANTAGES OF DOING SO ARE LISTED.

  • Publication Date: 1970-9

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Filing Info

  • Accession Number: 00201024
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Feb 8 1971 12:00AM