Robert D. Lee, Ronald Wayne Johnson, Philip G. Joyce
Jones & Bartlett Publishers, 2013 - - 656 pages
Now in its Ninth Edition, Public Budgeting Systems is a complete and balanced reference that 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. The Ninth Edition has been updated to give particular attention to several recent developments in public budgeting and finance including: - Steps that have been taken by governments to battle the effects of the "Great Recession" and to enhance economic recovery. In the US, this includes the actions of the Federal Reserve as well as legislative efforts, such as the American Recovery and Reinvestment Act. - Significant increase in use of fiscal policy tools to stimulate economic recovery, in contrast to most recent previous 20 year period. - The federal government's direct role in the operations of the private sector will be explored. The government has become a major stockholder and therefore has a financial stake in seeing that corporations succeed. - Unprecedented federal deficits, as well as extreme budgetary challenges at the state and local level, including a discussion of causes and possible solutions. - Other changes during the Obama presidency, including the passage of comprehensive health care reform and changes in the management agenda. - Continued developments in financial and debt management, including additional GASB requirements and the effects of the recent economic contraction on the borrowing prospects for state and local governments. - Additional recognition of the effects of the global economy, resulting in an increase in the pages devoted to discussing international examples.
Preview this book »
Contents
Introduction | 1 |
The Public Sector in Perspective | 25 |
Government the Economy and Economic Development | 47 |
Budget Cycles | 117 |
Budgeting for Revenues Income Taxes Payroll Taxes and Property Taxes | 133 |
Budgeting for Revenues TransactionBased Revenue Sources | 165 |
Budget Preparation The Expenditure Side | 187 |
Budget Preparation The Decision Process | 233 |
Budget Execution | 341 |
Financial Management Accounting Reporting and Auditing | 397 |
Capital Assets Planning and Budgeting Analysis and Management | 451 |
Capital Finance and Debt Management | 489 |
Intergovernmental Relations | 543 |
Concluding Remarks | 617 |
Bibliographic Note | 625 |
Index | 633 |
Budget Approval The Role of the Legislature | 273 |
Budget Approval The US Congress | 303 |
Copyright | |
Common terms and phrases
agencies analysis appropriations assets auditing benefits billion bills budget process budget system budgetary capital budget capital investment committees concession contract Congress Congressional Budget Office contracts corporate costs countries debt decision deficit economic effects example executive expenditures facilities federal budget federal government fiscal funds Government Accountability Office Government Printing Office Governmental grants Hurricanes Katrina income tax increase infrastructure intergovernmental investors issuer issues legislative legislature line-item veto major Management and Budget March 20 Medicaid Medicare ment municipal bonds National Office of Management operating overall payments planning political president private sector problems programs projects property tax proposed public sector purchase recession reduce reform responsibility result Retrieved August Retrieved December Retrieved March Retrieved November sales tax Security spending taxpayers tion U.S. Congress U.S. Department U.S. Government Accountability U.S. Government Printing U.S. Office United Washington
About the author(2013)
Ronald W. Johnson, PhD retired in 2014 after a forty (40) year career with RTI International. He led RTI's International Development Group, first as vice president, then executive vice president. He is an expert in local government, municipal service delivery, decentralization, urban infrastructure financing, and post-conflict governance. He also taught public budgeting and public policy during seven years on the faculties of the Institute of Public Administration and the Political Science Department at Penn State University prior to moving to RTI International.Philip G. Joyce is Senior Associate Dean and Professor of Public Policy at the University of Maryland. He has extensive experience in budget at both the state and national levels, having worked both for the Illinois Bureau of the Budget and the Congressional Budget Office. He was the 2012 recipient of the Aaron Wildavsky Award.
Bibliographic information
| Title | Public Budgeting Systems |
| Authors | Robert D. Lee, Ronald Wayne Johnson, Philip G. Joyce |
| Edition | illustrated |
| Publisher | Jones & Bartlett Publishers, 2013 |
| ISBN | 1449627900, 9781449627904 |
| Length | 656 pages |
| Subjects | Budgeting
|
|   |   |
| Export Citation | BiBTeXEndNoteRefMan |
-
Privacy Policy-
TermsofService-
Information for Publishers-
Report an issue-
Help-
GoogleHome
