Volume 13, Number 3, Fall 2001

CONTENTS
REGULAR ARTICLES
The Logic of Estimation: Describing the Budgetary Work
of Program Managers .................................................... 293
O. L. Ervin
The Role of Control Environment in Reducing Local
Government Fraud ....................................................... 312
D. E. Ziegenfuss
The Internal Audit in U.S. Local Government in the 1990s:
A Status Report and Challenges ....................................... 325
A. Friedberg and C. Lutrin
SYMPOSIUM
Symposium on Budgeting Reform in Countries
in Transition: Part I ..................................................... 345
J. Martinez-Vazquez
Symposium Introduction ............................................... 346
J. Martinez-Vazquez
Budgeting and Fiscal Management in
Transitional Countries .................................................. 353
J. Martinez-Vazquez and J. Boex
Decentralization and Municipal Budgeting in
Four Balkan States ...................................................... 397
G. M. Guess
Reforming Budgetary Processes and Procedures in
Countries of the Former Soviet Union — Experiences in
Azerbaijan and the Central Asian Republics ..................... 437
J. L. Mikesell and D. R. Mullins

ABSTRACT. In estimating budgetary needs, public managers focus on the major elements in delivery of public services, resources, work, and objectives/results. The flow of reasoning is backward along the process of service delivery--from objectives, to the work plan, to resource requirements. This understanding or model of budgeting, called "the logic of estimation," is prominent in budgetary texts and other public administration literature, but it deserves additional attention and elaboration. Such effort at new attention shows the origins and development of the model in the public administration literature of the last half century, and the
literature of an even longer period provides further concepts and measures by which the manager estimates. This new attention and elaboration holds benefits for teaching, research, and practice alike, and the current efforts toward results-oriented budgeting make it especially appropriate today.

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