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Public budgeting systems /

by Lee, Robert D; Johnson, Ronald Wayne; Joyce, Philip G.
Material type: materialTypeLabelBookPublisher: Sudbury, Mass. : Jones and Bartlett Publishers, c2008Edition: 8th ed.Description: xiii, 757 p. : ill. ; 24 cm.ISBN: 9780763746681; 0763746681.Subject(s): Budget -- United States | Budget process -- United States | Program budgeting -- United StatesOnline resources: Table of contents only
Contents:
Introduction -- The public sector in perspective -- Budget cycles -- Budgeting for revenues: income taxes, payroll taxes, and property taxes -- Budgeting for revenues: transaction-based revenue sources -- Budget preparation: the expenditure side -- Budget preparation: the decision process -- Budget approval: the role of the legislature -- Budget approval: the U.S. Congress -- Budget execution -- Financial management: accounting, reporting, and auditing -- Capital assets: planning and budgeting, analysis, and management -- Capital finance and debt management -- Intergovernmental relations -- Government, the economy, and economic development.
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Includes bibliographical references (p. 727-733) and index.

Introduction -- The public sector in perspective -- Budget cycles -- Budgeting for revenues: income taxes, payroll taxes, and property taxes -- Budgeting for revenues: transaction-based revenue sources -- Budget preparation: the expenditure side -- Budget preparation: the decision process -- Budget approval: the role of the legislature -- Budget approval: the U.S. Congress -- Budget execution -- Financial management: accounting, reporting, and auditing -- Capital assets: planning and budgeting, analysis, and management -- Capital finance and debt management -- Intergovernmental relations -- Government, the economy, and economic development.

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