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Jones & Bartlett Learning
Public Budgeting Systems / Edition 6

Public Budgeting Systems / Edition 6

by Robert D. Lee, Ronald W. Johnson


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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.

Product Details

ISBN-13: 9780834210448
Publisher: Jones & Bartlett Learning
Publication date: 04/01/1998
Series: Health Care Administration Series
Edition description: Older Edition
Pages: 540
Product dimensions: 9.00(w) x 6.10(h) x 1.30(d)

Table of Contents

Preface     ix
Acknowledgments     xiii
Introduction     1
Distinctions Regarding Public Budgeting     2
Responsible Government and Budgeting     8
Budgets and Budgeting Systems     17
Information and Decision Making     21
Summary     24
The Public Sector in Perspective     31
Relative Sizes of the Private and Public Sectors     31
The Magnitude and Growth of Government     37
Sources of Revenue and Purposes of Government Expenditures     45
Summary     49
Budget Cycles     53
The Budget Cycle     53
Scrambled Budget Cycles     63
Summary     66
Budgeting for Revenues: Income Taxes, Payroll Taxes, and Property Taxes     69
Principles of Taxation     70
Income, Payroll, and Property Taxes     76
Summary     99
Budgeting for Revenues: Transaction-Based Revenue Sources     105
Retail Sales and Other Consumption Taxes     106
User Charges     115
Lotteries, Casinos, and Other Forms of Gambling     120
Revenue Estimating     124
Summary     127
Budget Preparation: The Expenditure Side     133
Early Developments     134
Structuring the Request Process     136
Systems of Budgeting     147
Summary     175
Budget Preparation: The Decision Process     187
Decisions on Budget Requests     188
Budget Documents     208
Summary     237
Budget Approval: The Role of the Legislature     245
Constraints on Legislatures     246
The Legislative Budget Process     254
Legislative Oversight     267
Summary     272
Budget Approval: The U.S. Congress     279
Evolution of the Federal Budget Process     280
The Resulting Congressional Timetable     290
From Deficit to Surplus to Deficit, 1991-2007     297
Proposed Reforms and Their Prospects     305
Summary     316
Budget Execution     325
Budget Office and Agency Relations     325
Tax Administration and Debt Collection     347
Cash Management     357
Procurement     370
Risk Management     389
Summary     391
Financial Management: Accounting, Reporting, and Auditing     409
Governmental Accounting     410
Reporting     442
Governmental Auditing     454
Summary     463
Capital Assets: Planning and Budgeting, Analysis, and Management     473
Capital Planning and Budgeting     474
Capital Project Analysis     493
Asset Management     506
Summary     513
Capital Finance and Debt Management     519
Types of Finance     520
State and Local Debt Financing     522
Debt Capacity and Management     547
Private Equity Financing for Public Capital Assets     558
Summary     566
Intergovernmental Relations     575
Structural and Fiscal Features of the Intergovernmental System     575
Patterns of Interaction Among Levels of Government     590
Types of Fiscal Assistance     616
Restructuring Patterns of Intergovernmental Relations     630
Summary     646
Government, the Economy, and Economic Development     659
Measuring the Size of the Economy     660
The United States and the World Economy     661
Objectives of Economic Policy     668
Anticipating Economic Conditions     686
Tools Available to Affect the Economy     693
Equity and Government Economic Policy     708
Summary     713
Concluding Remarks     719
Bibliographic Note     727
Index     735

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