Budgeting for Local Governments and Communities

Synopsis

Preface And Acknowledgments -- General Concepts Of Local Public Budgeting -- Local Public Budgeting And The Challenges Of Decentralized Governance -- Local Public Budgeting And Democratic Theory -- The Multiple Purposes Of Public Budgeting -- Budget Actors : Conflicting Perspectives -- The Budget Cycle : Characteristics And Consequences -- Revenues And Budgeting -- Obtaining Governmental Revenues -- Forecasting Governmental Revenues : Techniques And Limitations -- Polity Revenues And Governance Decisions -- Budget Funds Organize The Public Budget -- Budget Planning: Preparing The Organization And Community To Budget -- Expenditure Formats For Decision And Control -- Introduction : Expenditure Formats For Decision And Control -- Line-item (object Code) Budgeting -- Planning, Programming, Budgeting System (ppbs) Format -- Performance Budgeting -- Public Sector Innovation And Zero-base Budgeting -- Summary : The Comparative Strengths Of Budgeting Formats And Their -- Executive Priorities, Budget Adoption, And Implementation -- Executive Budget Preparation And Governing Body Approval -- Capital Budgeting And Financing -- Budget Execution -- Audit And Performance Evaluation -- Local Budgeting For The Common Good -- Glossary -- Bibliography -- Index -- About The Authors. Douglas F. Morgan, Kent S. Robinson, Dennis Strachota, James A. Hough. Includes Bibliographical References And Index.