Public budgeting systems / Robert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce.
By: Lee, Robert D.
Contributor(s): Johnson, Ronald Wayne | Joyce, Philip G.Material type: BookCall no.: HJ2051 .L38 2013Publication: Burlington, Mass. : Jones & Bartlett Learning, c2013Edition: 9th ed.Description: xiii, 656 p. : ill.ISBN: 9781449627904; 1449627900.Subject(s): Budget -- United States | Program budgeting -- United States | Budget process -- United States
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Includes bibliographical references and index.
Introduction -- The public sector in perspective -- Government, the economy, and economic development -- 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 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.
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