Public Budgeting

ISBN-10: 0495063185
ISBN-13: 9780495063186
Edition: 2002
Authors: David C. Nice
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Description: The author's primary emphasis is on the national budgeting process, with additional coverage of state and local processes. His goal is to bridge the gap between public budgeting and public finance/financial administration.

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Book details

List price: $123.95
Copyright year: 2002
Publisher: Wadsworth
Publication date: 10/9/2001
Binding: Paperback
Pages: 240
Size: 6.25" wide x 9.00" long x 0.50" tall
Weight: 0.682

The author's primary emphasis is on the national budgeting process, with additional coverage of state and local processes. His goal is to bridge the gap between public budgeting and public finance/financial administration.

The Nature of Public Budgeting
What is Public Budgeting? What are Budgets Expected to Do? Theories of Public Budgeting
Budget Strategies
Coping with Complexity and Conflict
Government Revenues, Spending, and Borrowing: A Brief Overview
Growing Revenues and Expenditures
Accounting for Growth
Where the Money Comes from and Where It Goes
The Growth of Governmental Debt
The Consequences of More Spending
The Budget Cycle: A Brief Introduction
Preparing a Budget Proposal
Enacting the Budget
Budget Execution
Review and Audit
Linkages Across Budget Cycles
Concluding Thoughts
Budget Preparation
The Format of the Budget Proposal
Formulating the Proposal: Bottom-Up Versus Top-Down Processes
Administrative Agencies in the Formulation Process
The President and Budget Proposals
Congress and Budget Formulation
Formulating Budget Proposals at the State and Local Levels
Concluding Thoughts
Techniques of Budgetary Analysis
Forecasting: A Vital Task
Methods of Forecasting
Policy Analysis
Types of Policy Analysis
Concluding Thoughts
Budget Adoption
Multiple Participants
Some Important Aspects of Adoption
Budgetary Adoption in the National Government
Budget Adoption in the States
Budget Adoption at the Local Level
Accounting for Adoption Decisions in Budgeting
Concluding Remarks
Budget Execution
Modifying the Budget After It Is Adopted
Implementing the Budget: Some Nuts and Bolts
Government-Sponsored Enterprises and Budgetary Implementation
Concluding Thoughts
Financial Management
Capital Budgeting
Auditing and Accounting
Debt Administration
Cash Management
Some General Guidelines for Money Management
Concluding Thoughts
The Budget and The Economy and The Budget
How the Economy Affects Government Budgets
Public Budgeting's Impact on the Economy
Major Perspectives Regarding the Role of Government in Shaping the Economy
Tools for Stabilizing the Economy
Promoting Economic Growth
Concluding Thoughts
Intergovernmental Aspects of Public Budgeting
Why Have Multiple Governments? Intergovernmental Grants
Other Financial Relationships Among Levels of Government
Horizontal Dynamics in Fiscal Federalism
Mandates
Concluding Thoughts
The Frustration of Budget Reform
The Budget Reform Cycle
Budget Reforms and Budget Reality: A Mismatch
Budget Reform as a Case of Institutional Nonlearning
Concluding Thoughts
Notes
Bibliography
Index

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