Public Budgeting SystemsA complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making. |
Contents
Introduction | 1 |
The Public Sector in Perspective | 31 |
Budget Cycles | 53 |
Budgeting for Revenues Income Taxes Payroll Taxes and Property Taxes | 69 |
Budgeting for Revenues TransactionBased Revenue Sources | 105 |
Budget Preparation The Expenditure Side | 133 |
Budget Preparation The Decision Process | 187 |
Budget Approval The Role of the Legislature | 245 |
Financial Management Accounting Reporting and Auditing | 409 |
Capital Assets Planning and Budgeting Analysis and Management | 473 |
Capital Finance and Debt Management | 519 |
Intergovernmental Relations | 575 |
Government The Economy and Economic Development | 659 |
Concluding Remarks | 719 |
Bibliographic Note | 727 |
| 735 | |
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Common terms and phrases
Accountability Office 2006 appropriations assets auditing August 22 benefits billion bills budget process budgetary Budgeting & Finance capital budgeting Chapter committees concession contract Congress Congressional Budget Office contracts corporate costs countries debt decision Defense deficit dollar economic Enron ernment example expenditures facilities federal government fiscal funds Government Accountability Office Government Printing Office Governmental grants Homeland Security Hurricanes Katrina income tax increase infrastructure intergovernmental Internal Revenue Service investors issue issuer jurisdictions legislative legislature line-item veto major Management and Budget measures Medicaid ment municipal bonds National Office of Management operations payments performance plans president President’s private sector problems programs projects property tax proposed Public Administration Review Public Budgeting public sector purchase reform responsibility result Retrieved August Retrieved October sales tax spending taxpayers tion U.S. Department U.S. Government Accountability U.S. Government Printing U.S. Office United veto Washington