Budgeting for Public Managers (Hardcover)

Preface and Acknowledgments; 1. Introduction: Public Budgeting for Public Managers; A Practical Approach to Public Budgeting; Public Budgeting Defined; The Two Sides of Budgeting; The Public Budgeting Process; Differences Between Federal, State, Local, and Nonprofit Budgeting; Perspectives; Topical Outline; Additional Reading and Resources; 2. 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. 3. Sources, Characteristics, and Structures of Public Revenues; Perspectives on Revenue; Functions Associated with Revenue Generation; Factors in Revenue Generation; Sources of Revenue; Conclusion; 4. Public Budgeting Processes: Annual, Episodic, and Standing Policies; Constrained Revenues and Expenditures; Diversity of the Formal Process; The Budget Cycle; Conclusion; Appendix. Constrained Revenues and Expenditures; Additional Reading and Resources; 5. 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; 6. Organizing Concepts for Expenditure Budgets: Formats and Approaches; General Discussion of Formats; Revenue Formats; Lump-Sum Budgeting Approach; Line-Item Budgeting Approach; Performance Budgeting Approach; Program Budgeting Approach; What-If Budgeting Approach; Mixing Approaches; A Commentary on Approaches; Conclusion; Additional Reading and Resources; 7. Analysis in Public Budgeting; The Analytical Process; Analytical Techniques in Public Budgeting; Political Analysis; Empirical Analysis; Cost Analysis; System Analysis; Consumers of Analysis; Conclusion; Additional Reading and Resources; 8. 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; 9. Economic Explanations in Public Budgeting; Economic Rationales for Public Organizations; Functions; Roles; Macroeconomics; Conclusion; Additional Reading and Resources; Index; About the Authors.