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| 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 | |
| Table of Contents provided by Ingram. All Rights Reserved. |
The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.
The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.
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