Public Budgeting Systems / Edition 7

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Overview

A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. With this updated text, leaders will gain a first-rate understanding of the 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. The Eighth Edition includes: A New Chapter on Revenue, A New Chapter on Capital Financing, More case studies and practical information, More figures and charts to make the information accessible.
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Editorial Reviews

Booknews
New edition of a general examination of public budgeting that surveys the current state of the art among all levels of government in the US. Covers the distinction between the public and private sectors, budget cycles, budget preparation, approval and execution of a budget, financial management, and intergovernmental relations. The authors stress the use of program information since budget reforms for decades have sought to introduce greater program considerations into financial decisions. Intended primarily for budget practitioners and scholars. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9780763731298
  • Publisher: Jones & Barlett Learning
  • Publication date: 1/28/2004
  • Edition description: Older Edition
  • Edition number: 7
  • Pages: 400
  • Sales rank: 1,128,779
  • Product dimensions: 6.33 (w) x 9.39 (h) x 1.09 (d)

Table of Contents

Preface
Acknowledgments
Ch. 1 Introduction 1
Ch. 2 The Public Sector in Perspective 29
Ch. 3 Budget Cycles 49
Ch. 4 Budget Preparation: The Revenue Side 63
Ch. 5 Budget Preparation: The Expenditure Side 103
Ch. 6 Budget Preparation: The Decision Process 149
Ch. 7 Policy and Program Analysis 193
Ch. 8 Budget Approval: The Role of the Legislature 227
Ch. 9 Budget Approval: The U.S. Congress 257
Ch. 10 Budget Execution 299
Ch. 11 Financial Management: Accounting, Auditing, and Information Systems 361
Ch. 12 Financial Management: Capital Budgeting and Debt 427
Ch. 13 Government Personnel and Pensions 477
Ch. 14 Intergovernmental Relations 503
Ch. 15 Government, the Economy, and Economic Development 557
Concluding Remarks 605
Bibliographic Note 609
Index 615
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