Budget and Appropriations

Budgets and Appropriations - Local

Researching the budgets and appropriations of counties and municipalities is done in much the same way as that of the federal or state government, although finding information can be more difficult. Check official websites, local newspapers and libraries, etc.


Auditor Search. (Ohio Auditor of State)  Searchable database which contains information about county budgets, revenue streams, and appropriations on a county level as reported to the State Auditor.  Ohio Specific.

HatiTrust Digital Library. (HatiTrust)  {Restricted Use}  Digital repository of books, reports, documents, etc. including budgets.

LibWeb. (Lib-Web.org)  Links to libraries throughout the world by geographical region then library type such as public, academic, etc.

Local Government. (Ohio.gov)  Links to local government websites.  Somewhat dated as to specific elected officials, but still useful for finding information on budgets, etc.

Newspapers. (The Ohio State University. University Libraries)  List of newspaper indices.

State & Local Government. (Gov.com)  Links to state, county, and local municipalities through official state web sites.

State Government Offices, Local US Government, City Government and Federal Government. (State and Local Government on the Net)  Links to the official websites of counties and municipalities within a state.  Select State, then county, etc. 

State, Local and Tribal Governments - Local Governments. (USA.gov)  Links to county and municipal websites. Organized by state. Individual websites have links to local laws and ordinances, budgets, etc.


Further Reading

Budgeting for Local Governments in the United States:  Deciding Who Gets What, How Much, and Who Pays?  (BPA Studies. Ron Carlee).  Overview of the various forms of local government management and various budgeting processes employed.

A Budgeting Guide for Local Government.  Robert L. Bland.  3rd Edition.  Washington, D.C.:  International City/County Management Association, 2013.  Discussion of the process from the point-of-view of the various approaches that have been used to improve local budgeting practices, etc.

Citizens’ Guide to Local Budgets. (New York State. Office of the New York State Comptroller. Division of Local Government and School Accountability) 

Cities 101 – Budgets. (NLC National League of Cities)  General overview of the process that municipalities follow.  

City Government Revenue Sources:  An Examination of Eight Western States. Stephanie Witt, James B. Weatherby, and Lisa Wennstrom.  Boise, Idaho:  Boise State University, Public Policy Center, February 2010.

Public Budgeting in Context.  Katherine Willoughby.    San Francisco, California:  Jossey-Bass, 2014.  Examines the public budgeting process, budgeting policies, legal framework on the federal, state and local levels as well as several foreign counties.  [Access restricted] 

The Tax Policy Center's Briefing Book - The State of State (and Local) Tax Policy:  What are the Sources of Revenue for Local Governments.  (Tax Policy Center)  Contains general information on revenue streams for Local Governments.

Understanding Government Budgets:  A Practical Guide.  R. Mark Musell.  2nd Edition.  Milton Park, England; New York, New York :  Routledge, 2020.  Explanation of various types budgets employed by federal, state and local governments and the information contained in each.

What is the Local Government Annual Budget Process? (OPENGOV)  Overview of the process of annual and in some cases biennial fiscal budget undertaken by municipalities and counties.