Delineations within the text indicating titles and headings are preserved. No attempt has been made to display graphic images or pagination of the typeset article.
Footnotes appear in brackets at the reference points in the text.
Figures and tables have been omitted. Please e-mail, phone, or fax Katrina Hunt at the numbers below for assistance and information about purchasing specific articles. A Framework for Improved State and Local Government Budgeting , by the National Advisory Council on State and Local Budgeting. Government Finance Officers Association, 1998. The budget process consists of activities that encompass the development, implementation, and evaluation of a plan for the provision of services and capital assets.