Everything you ever wanted your elected officials to know about budgeting (but were afraid to tell them).

• Author: Winkeler, Rob
• Position: Book Review

Memos to the Governor: An Introduction to State Budgeting

Published by Georgetwon University Press

www.press.georgetown.edu 2004; 96 pages; $14.95

Dall Forsythe's Memos to the Governor is an accessible and easily digestible primer on the economic, technical, and political factors of state budgeting, intended for state elected officials unacquainted with the budgeting process. Composed of eight short essays written in memo format, the book makes for a quick read at a slim 96 pages. While not necessary reading for public sector budgeting professionals, budget officers may find it worth their while to pass a copy to newly elected state officials. Local officials may want to take interest as well, as the lessons of Memos are generally applicable to any elected official who engages in budgetary politics in an executive-legislative context.

Forsythe spent six years as budget director of New York, under Mario Cuomo. Memos draws heavily on this experience, detailing budgetary issues through anecdotes and brief cases rather than through a broad-based survey. This experiential focus means that the book does not make any attempt to work on the cutting edge, but is instead content to explain the common practices in budgeting, with an eye on what has performed well in the past. Here the book succeeds in taking the vagaries of topics that new officials may find challenging, such as risk tolerance, incremental budgeting, and structural balance, and paring them down to their skeletal features in a manner that can be easily accessed by elected officials too busy to occupy themselves with the often confusing minutia of creating a budget.

The basics of budgeting in Memos are broadly framed by three topics, which Forsythe feels have received short shrift elsewhere: the impact of the economic cycle on budgeting, long-term strategic budgetary planning, and the tactical challenges of persuading others to adopt a sound budget. What makes these topics particularly unique in this context is that the underlying desire for good government they embody is expressed through political self-interest. Forsythe is forthright about elected officials' motives. Speaking of state legislators in admittedly broad terms, he notes that their two primary motivations in budgetary decision making are avoiding blame and taking credit. His advice to governors, though not as explicit, is couched in similar language.

In writing about developing budgets with the economic cycle in mind...