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