000			01637cam a22002774a 4500
008			090415s2008 maua b 001 0 eng
010			_a2007008764
020			_a0763746681
035			_a(Sirsi) u1435
040			_aEG-CaNU _cEG-CaNU _dEG-CaNU
042			_ancode
082	0	0	_a352.4973 _2 22
100	1		_aLee, Robert D. _91585
245	1	0	_aPublic budgeting systems / _c Robert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce.
250			_a8th ed.
260			_aSudbury, Mass. : _b Jones and Bartlett Publishers, _c c2008.
300			_axiii, 757 p. : _b ill. ; _c 24 cm.
504			_aIncludes bibliographical references (p. 727-733) and index.
505	0		_aIntroduction -- 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.
650		0	_aBudget _z United States. _91586
650		0	_aProgram budgeting _z United States. _91587
700	1		_aJohnson, Ronald Wayne, _d 1942- _9294
700	1		_aJoyce, Philip G., _d 1956- _9260
596			_a1
999			_c481 _d481