Benefiting from there authors' many years of teaching undergraduate and graduate students and practitioners
Preface
Introduction Public Budgeting for Public Managers
A Practical Approach to Public Budgeting
Public Budgeting Defined
The Two Sides of Budgeting
The Public Budgeting Process
Federal, State, Local, and Nonprofit Budgeting Differences
Perspectives
Topical Outline
Additional Reading and Resources
Historical Development of Public Budgeting
The Beginning Period
The Colonial, Revolutionary, and Founding Periods
The Nineteenth Century
The Twentieth Century
Conclusion
Additional Reading and Resources
Sources, Characteristics, and Structures of Public Revenues
Perspectives on Revenue
Functions Associated with Revenue Generation
Factors in Revenue Generation
Sources of Revenue
Additional Reading and Resources
Public Budgeting Processes: Annual, Episodic, and Standing Policies
Constrained Revenues and Expenditures
Diversity of the Formal Process
The Budget Cycle
Conclusion
Constrained Revenues and Expenditures
Additional Reading and Resources
Politics within Public Budgeting
Different Kinds of Politics
How Public Managers Relate to Different Kinds of Politics
Budgetary Politics
Budgetary Politics and the Budget Cycle
Two Views of Annual Budgetary Politics
Systems of Perspectives, Roles, Resources, and Decisions
Conclusion
Additional Reading and Resources
Organizing Concepts for Expenditure Budgets: Formats and Approaches General Discussion of Formats
Revenue Formats
Lump-sum Approach
Line Item Budget Approach
Performance Budget Approach
Program Budget Approach
What-if Budget Approach
Mixing Approaches
A Commentary on Approaches
Conclusion
Additional Reading and Resources
Analysis in Public Budgeting
The Analytical Process (and Steps)
Analytical Techniques in Public Budgeting
Political Analysis
Empirical Analysis
Cost Analysis
System Analysis
Consumers of Analysis
Conclusion
Additional Reading and Resources
Routine Operating Techniques in Public Budgeting
Accounting
Forecasting
Handling Resources
Purchasing
Dealing with Personnel
Auditing
Dealing with Risks
Capital Budgeting
Conclusion
Additional Reading and Resources
Economic Explanations in Public Budgeting
Economic Rationales for Public Organizations
Functions
Roles
Macroeconomics
Conclusion
Additional Reading and Resources
Index
About the Authors
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