Public budgeting systems /
Robert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce.
- 8th ed.
- Sudbury, Mass. : Jones and Bartlett Publishers, c2008.
- xiii, 757 p. : ill. ; 24 cm.
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.
0763746681
2007008764
Budget -- United States. Program budgeting -- United States.