Fiscal noting reconsidered: the experience of the states with mandate cost estimation
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 1994
Abstract
Ten years after the first comprehensive review of fiscal noting in the states, revisiting the impact of cost analysis on unfunded state mandates yields pessimistic conclusions. More states have adopted fiscal noting over the period, yet few report that the process is successful. The majority of fiscal notes contain no cost estimates at all for a variety of reasons, including lack of time, lack of resources, lack of legislative attention, and perhaps lack of institutional capacity.
Citation
Kelly, J.M. (1994), "Fiscal noting reconsidered: the experience of the states with mandate cost estimation", Journal of Public Budgeting, Accounting & Financial Management, Vol. 6 No. 1, pp. 1-27. https://doi.org/10.1108/JPBAFM-06-01-1994-B001
Publisher
:Emerald Publishing Limited
Copyright © 1994 by PrAcademics