Chapter1 Introduction Chapter2 The Public Sector in Perspective Chapter3 Government, the Economy, and Economic Development Chapter4 Budget Cycles Chapter5 Budgeting for Revenues: Income Taxes, Payroll Taxes, and Property Taxes Chapter6 Budgeting for Revenues: Transaction-Based Revenue Sources Chapter7 Budget Preparation: The Expenditure Side Chapter8 Budget Preparation: The Decision Process Chapter9 Budget Approval: The Role of the Legislature Chapter10 Budget Approval: The U.S. Congress Chapter11 Budget Execution Chapter12 Financial Management: Accounting, Reporting, and Auditing Chapter13 Capital Assets: Planning and Budgeting, Analysis, and Management Chapter14 Capital Finance and Debt Management Chapter15 Intergovernmental Relations