Public Budgeting Systems
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This edition 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. 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.
PrefaceAcknowledgmentsCh. 1Introduction1Ch. 2The Public Sector in Perspective29Ch. 3Budget Cycles49Ch. 4Budget Preparation: The Revenue Side63Ch. 5Budget Preparation: The Expenditure Side103Ch. 6Budget Preparation: The Decision Process149Ch. 7Policy and Program Analysis193Ch. 8Budget Approval: The Role of the Legislature227Ch. 9Budget Approval: The U.S. Congress257Ch. 10Budget Execution299Ch. 11Financial Management: Accounting, Auditing, and Information Systems361Ch. 12Financial Management: Capital Budgeting and Debt427Ch. 13Government Personnel and Pensions477Ch. 14Intergovernmental Relations503Ch. 15Government, the Economy, and Economic Development557Concluding Remarks605Bibliographic Note609Index615
