Abstract

The areas of Public Finance and Financial Management present potential problems for small and rural local governments. Responses from a survey of West Virginia local public officials were used to examine the severity of these two issues. Both issues were thought to be of equal importance Instead, the findings showed that Public Finance issues rated very high while Financial Management issues rated very low. Potential influences, such as type of locality, professionalism, and metropolitan area status, fail to explain the differences. Thus, it is concluded that for small and rural localities, Public Finance issues are more important than Financial Management issues

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