Resumen
An abundant amount of local government services are implemented through the use of automobiles each year. These costs include initial purchase, use, repair, and replacement. Traditional budgeting research is broad and does not isolate fleet costs or the influential actors in the process. This study examines the finance practices and need assertion associated with vehicle purchases and acquisition. Findings indicate most county governments in North and South Carolina choose to purchase vehicles on a cash basis, especially if there is a low resale value for surplus automobiles. In addition, county staff are very influential in additional vehicle purchases, especially if the sheriff can convince the county manager that additional automobiles of a particular make can enhance service delivery.