| Edition |
8th ed. |
| Description |
xiii, 757 pages : illustrations ; 24 cm |
|
text txt rdacontent |
|
unmediated n rdamedia |
|
volume nc rdacarrier |
| Bibliography |
Includes bibliographical references (pages 727-733) and index. |
| Contents |
Introduction -- The public sector in perspective -- Budget cycles -- Budgeting for revenues: income taxes, payroll taxes, and property taxes -- Budgeting for revenues: transaction-based revenue sources -- Budget preparation: the expenditure side -- Budget preparation: the decision process -- Budget approval: the role of the legislature -- Budget approval: the U.S. Congress -- Budget execution -- Financial management: accounting, reporting, and auditing -- Capital assets: planning and budgeting, analysis, and management -- Capital finance and debt management -- Intergovernmental relations -- Government, the economy, and economic development. |
| Summary |
"A 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, and powerpoint slides for professors. 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."--Publisher's description. |
| Subject |
Budget -- United States.
|
|
Budget process -- United States.
|
|
Program budgeting -- United States.
|
|
Budget. (OCoLC)fst00840336
|
|
Budget process. (OCoLC)fst00840424
|
|
Program budgeting. (OCoLC)fst01078657
|
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United States. (OCoLC)fst01204155
|
| Added Author |
Johnson, Ronald Wayne, 1942-
|
|
Joyce, Philip G., 1956-
|
| ISBN |
9780763746681 |
|
0763746681 |
|
