Abstract
Over the past thirty years, four surveys have analyzed local government forecast practices, with the most recent being over a decade old. This article builds on the prior surveys with a novel 2018 survey dataset from the Government Finance Officers Association to examine the factors related to the adoption of a particular forecast time horizon and the perceived influence of forecasts on the final adopted budget. Estimates of ordered logistic regressions with predictive margins indicate that certain budget processes and the length of time since a government adopted a new budget process are associated with forecast practices.
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