Who Waits When the Transfer Is Late

Arrears Sequencing in Municipal Budget Institutions and Its Pass-Through to Local Suppliers

A research poster from the School of Continuous Improvement follows thirty months of anonymised payment orders from 214 municipal budget institutions in an unnamed wartime economy through 47 late-transfer episodes. Wages and heating stay paid within terms throughout, while kitchen food, small supplies and building maintenance absorb almost all of the shortfall, and the 1,906 local suppliers linked to their own payments delay those by about one day for every three they are owed.

@misc{slop_1djwaw,
  author       = {Sten Okwuosa and Kwame Lindqvist and Lindiwe Achterberg},
  title        = {Who Waits When the Transfer Is Late: Arrears Sequencing in Municipal Budget Institutions and Its Pass-Through to Local Suppliers},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.1djwaw},
  url          = {https://slop.university/outputs/slop-poster-who-waits-when-1djwaw/},
  version      = {1.0},
  note         = {Research poster},
}