Public Budgeting Systems

by Joyce, Philip G.

• ISBN13: 9780763731298
• ISBN10: 0763731293
• Edition: 7th
• Format: Hardcover
• Copyright: 2003-06-01
• Publisher: Jones & Bartlett

Summary

This edition 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.

Author Biography

Robert D. Lee, Jr.: The Pennsylvania State University University Park, Pennsylvania Ronald W. Johnson: Research Triangle Institute Research Triangle Park, North Carolina Philip G. Joyce: The George Washington University Washington, District of Columbia

Table of Contents

Preface	ix
Acknowledgments	xiii
Chapter 1: Introduction	1	(28)
Distinctions Regarding Public Budgeting	2	(6)
Responsible Government and Budgeting	8	(8)
Budgets and Budgeting Systems	16	(4)
Information and Decision Making	20	(3)
Summary	23	(6)
Chapter 2: The Public Sector in Perspective	29	(20)
Relative Sizes of the Private and Public Sectors	29	(6)
The Magnitude and Growth of Government	35	(7)
Sources of Revenue and Purposes of Government Expenditures	42	(4)
Summary	46	(3)
Chapter 3: Budget Cycles	49	(14)
The Budget Cycle	49	(7)
Scrambled Budget Cycles	56	(4)
Summary	60	(3)
Chapter 4: Budget Preparation: The Revenue Side	63	(40)
Revenue Sources	63	(27)
Special Concerns	90	(6)
Summary	96	(7)
Chapter 5: Budget Preparation: The Expenditure Side	103	(46)
Early Developments	104	(2)
Structuring the Request Process	106	(9)
Systems of Budgeting	115	(22)
Summary	137	(12)
Chapter 6: Budget Preparation: The Decision Process	149	(44)
Decisions on Budget Requests	149	(25)
Budget Documents	174	(12)
Summary	186	(7)
Chapter 7: Policy and Program Analysis	193	(34)
Focus of Analysis	193	(7)
Methods and Techniques of Analysis	200	(14)
Organizational Locus and Use of Analysis	214	(6)
Summary	220	(7)
Chapter 8: Budget Approval: The Role of the Legislature	227	(30)
Parameters	228	(11)
Legislative Roles	239	(12)
Summary	251	(6)
Chapter 9: Budget Approval: The U.S. Congress	257	(42)
Evolution of the Federal Budget Process	258	(10)
The Resulting Congressional Timetable	268	(6)
From Deficit to Surplus to Deficit, 1991-2003	274	(5)
Proposed Reforms and Their Prospects	279	(11)
Summary	290	(9)
Chapter 10: Budget Execution	299	(62)
Budget Office and Agency Relations	299	(16)
Tax Administration and Debt Collection	315	(9)
Cash Management	324	(11)
Procurement	335	(13)
Risk Management	348	(2)
Summary	350	(11)
Chapter 11: Financial Management: Accounting,	361	(66)
Auditing, and Information Systems Governmental Accounting	361	(29)
Governmental Auditing	390	(7)
Information Systems	397	(19)
Summary	416	(11)
Chapter 12: Financial Management: Capital Budgeting and Debt	427	(50)
Capital Planning, Budgeting, and Asset Management	428	(16)
State and Local Bond Financing	444	(17)
Debt Capacity and Management	461	(8)
Summary	469	(8)
Chapter 13: Government Personnel and Pensions	477	(26)
Personnel Impacts and Pension Plans	477	(16)
Personnel Operations	493	(5)
Summary	498	(5)
Chapter 14: Intergovernmental Relations	503	(54)
Structural and Fiscal Features of the Intergovernmental System	503	(10)
Patterns of Interaction Among Levels of Government	513	(20)
Types of Fiscal Assistance	533	(7)
Restructuring Patterns of Intergovernmental Relations	540	(10)
Summary	550	(7)
Chapter 15: Government, the Economy, and Economic Development	557	(48)
The United States and the World Economy	558	(3)
Objectives of Economic Policy	561	(15)
Anticipating Economic Conditions	576	(8)
Tools Available to Affect the Economy	584	(13)
Redistributional Effects of Economic Policy	597	(2)
Summary	599	(6)
Concluding Remarks	605	(4)
Bibliographic Note	609	(6)
Index	615