Governors, Legislatures, and Budgets: Diversity across the American States

By Edward J. Clynch; Thomas P. Lauth | Go to book overview

term, collects most state revenues, pays all state debts, invests state monies, and supervises the sale of state bonds. The state auditor, another separately elected official with a four-year term, serves as the state's chief accounting officer. During the budget implementing phase, the auditor is responsible for pre-audits and the maintenance of a complete and accurate accounting of all state revenues and expenditures.

The interactive responsibility of Ohio's "split executive" (governor; treasurer; auditor), and the tendency for these elected officials to be from different political parties, makes the dynamics of Ohio's budgetary process particularly intriguing, especially during election years and periods of economic distress.


CONCLUSION

The budgetary process in Ohio will continue to evolve in response to changes in the state's political and economic conditions. In light of the projected slow rate of economic revitalization 20 and further cutbacks in federal funding, 21 the focus of the budgetary process will continue to be on the development and refinement of revenue enhancement strategies; on expenditure reduction strategies, including cost containment and productivity; and on better financial management of cash and long-term investments. The election cycle and the political composition of the executive and legislative branches will undoubtedly produce different taxing, spending, and borrowing programs, but the final goal toward which all are headed is revitalization and diversification of the state's economy. The quasilegislative, quasiexecutive nature of Ohio's budgetary process increases the likelihood that the final goal will be reached.

-39-

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