The author's primary emphasis is on the national budgeting process, with additional coverage of state and local processes. His goal is to bridge the gap between public budgeting and public finance/financial administration.
David Nice is professor of political science at Washington State University. He is the author of POLICY INNOVATION IN STATE GOVERNMENT: THE POLITICS OF INTERGOVERNMENTAL RELATIONS, 2nd ed. (with Patricia Fredericksen); AMTRAK: THE HISTORY AND POLITICS OF A NATIONAL RAILROAD; and POLITICS AND POLICY IN STATES AND COMMUNITIES, 7th ed. (with John Harrigan), along with numerous articles in professional journals.
1. The Nature Of Public Budgeting. What Is Public Budgeting? What Are Budgets Expected to Do? Theories of Public Budgeting. Budget Strategies. Coping with Complexity and Conflict. 2. Government Revenues, Spending, And Borrowing: A Brief Overview. Growing Revenues and Expenditures. Accounting for Growth. Where the Money Comes from and Where It Goes. The Growth of Governmental Debt. The Consequences of More Spending. 3. The Budget Cycle: A Brief Introduction. Preparing a Budget Proposal. Enacting the Budget. Budget Execution. Review and Audit. Linkages Across Budget Cycles. Concluding Thoughts. 4. Budget Preparation. The Format of the Budget Proposal. Formulating the Proposal: Bottom-Up Versus Top-Down Processes. Administrative Agencies in the Formulation Process. The President and Budget Proposals. Congress and Budget Formulation. Formulating Budget Proposals at the State and Local Levels. Concluding Thoughts. 5. Techniques Of Budgetary Analysis. Forecasting: A Vital Task. Methods of Forecasting. Policy Analysis. Types of Policy Analysis. Concluding Thoughts. 6. Budget Adoption. Multiple Participants. Some Important Aspects of Adoption. Budgetary Adoption in the National Government. Budget Adoption in the States. Budget Adoption at the Local Level. Accounting for Adoption Decisions in Budgeting. Concluding Remarks. 7. Budget Execution. Modifying the Budget After It Is Adopted. Implementing the Budget: Some Nuts and Bolts. Government-Sponsored Enterprises and Budgetary Implementation. Concluding Thoughts. 8. Financial Management. Capital Budgeting. Auditing and Accounting. Debt Administration. Cash Management. Some General Guidelines for Money Management. Concluding Thoughts. 9. The Budget And The Economy And The Budget. How the Economy Affects Government Budgets. Public Budgeting's Impact on the Economy. Major Perspectives Regarding the Role of Government in Shaping the Economy. Tools for Stabilizing the Economy. Promoting Economic Growth. Concluding Thoughts. 10. Intergovernmental Aspects Of Public Budgeting. Why Have Multiple Governments? Intergovernmental Grants. Other Financial Relationships Among Levels of Government. Horizontal Dynamics in Fiscal Federalism. Mandates. Concluding Thoughts. 11. The Frustration Of Budget Reform. The Budget Reform Cycle. Budget Reforms and Budget Reality: A Mismatch. Budget Reform as a Case of Institutional Nonlearning. Concluding Thoughts. Notes. Bibliography. Index.