TY - BOOK AU - Lee,Robert D. AU - Johnson,Ronald Wayne AU - Joyce,Philip G. TI - Public budgeting systems / SN - 0763746681 U1 - 352.4973 22 PY - 2008/// CY - Sudbury, Mass. : PB - Jones and Bartlett Publishers, KW - Budget KW - United States KW - Program budgeting N1 - 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 ER -