Public budgeting systems Robert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce.
Detalles de publicación: Sudbury, Mass. Jones and Bartlett Publishers c2008.Edición: 8th edDescripción: xiii, 757 p. ill. 24 cmISBN:- 9780763746681
- 0763746681
- 352.4973 L4771p8 22
- HJ2051 .L4 2008
| Imagen de cubierta | Tipo de ítem | Biblioteca actual | Biblioteca de origen | Colección | Ubicación en estantería | Signatura topográfica | Materiales especificados | Info Vol | URL | Copia número | Estado | Notas | Fecha de vencimiento | Código de barras | Reserva de ítems | Prioridad de la cola de reserva de ejemplar | Reservas para cursos | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Libro | Biblioteca Encarnación Valdés Colección General bev | 352.4973 L4771p8 (Navegar estantería(Abre debajo)) | Disponible | 80000002402751 |
Descripciones mejoradas de Syndetics:
A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.
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.
Tabla de contenidos provista por Syndetics
- Preface(p. ix)
- Acknowledgments(p. xiii)
- Chapter 1 Introduction(p. 1)
- Distinctions Regarding Public Budgeting(p. 2)
- Responsible Government and Budgeting(p. 8)
- Budgets and Budgeting Systems(p. 17)
- Information and Decision Making(p. 21)
- Summary(p. 24)
- Chapter 2 The Public Sector in Perspective(p. 31)
- Relative Sizes of the Private and Public Sectors(p. 31)
- The Magnitude and Growth of Government(p. 37)
- Sources of Revenue and Purposes of Government Expenditures(p. 45)
- Summary(p. 49)
- Chapter 3 Budget Cycles(p. 53)
- The Budget Cycle(p. 53)
- Scrambled Budget Cycles(p. 63)
- Summary(p. 66)
- Chapter 4 Budgeting for Revenues: Income Taxes, Payroll Taxes, and Property Taxes(p. 69)
- Principles of Taxation(p. 70)
- Income, Payroll, and Property Taxes(p. 76)
- Summary(p. 99)
- Chapter 5 Budgeting for Revenues: Transaction-Based Revenue Sources(p. 105)
- Retail Sales and Other Consumption Taxes(p. 106)
- User Charges(p. 115)
- Lotteries, Casinos, and Other Forms of Gambling(p. 120)
- Revenue Estimating(p. 124)
- Summary(p. 127)
- Chapter 6 Budget Preparation: The Expenditure Side(p. 133)
- Early Developments(p. 134)
- Structuring the Request Process(p. 136)
- Systems of Budgeting(p. 147)
- Summary(p. 175)
- Chapter 7 Budget Preparation: The Decision Process(p. 187)
- Decisions on Budget Requests(p. 188)
- Budget Documents(p. 208)
- Summary(p. 237)
- Chapter 8 Budget Approval: The Role of the Legislature(p. 245)
- Constraints on Legislatures(p. 246)
- The Legislative Budget Process(p. 254)
- Legislative Oversight(p. 267)
- Summary(p. 272)
- Chapter 9 Budget Approval: The U.S. Congress(p. 279)
- Evolution of the Federal Budget Process(p. 280)
- The Resulting Congressional Timetable(p. 290)
- From Deficit to Surplus to Deficit, 1991-2007(p. 297)
- Proposed Reforms and Their Prospects(p. 305)
- Summary(p. 316)
- Chapter 10 Budget Execution(p. 325)
- Budget Office and Agency Relations(p. 325)
- Tax Administration and Debt Collection(p. 347)
- Cash Management(p. 357)
- Procurement(p. 370)
- Risk Management(p. 389)
- Summary(p. 391)
- Chapter 11 Financial Management: Accounting, Reporting, and Auditing(p. 409)
- Governmental Accounting(p. 410)
- Reporting(p. 442)
- Governmental Auditing(p. 454)
- Summary(p. 463)
- Chapter 12 Capital Assets: Planning and Budgeting, Analysis, and Management(p. 473)
- Capital Planning and Budgeting(p. 474)
- Capital Project Analysis(p. 493)
- Asset Management(p. 506)
- Summary(p. 513)
- Chapter 13 Capital Finance and Debt Management(p. 519)
- Types of Finance(p. 520)
- State and Local Debt Financing(p. 522)
- Debt Capacity and Management(p. 547)
- Private Equity Financing for Public Capital Assets(p. 558)
- Summary(p. 566)
- Chapter 14 Intergovernmental Relations(p. 575)
- Structural and Fiscal Features of the Intergovernmental System(p. 575)
- Patterns of Interaction Among Levels of Government(p. 590)
- Types of Fiscal Assistance(p. 616)
- Restructuring Patterns of Intergovernmental Relations(p. 630)
- Summary(p. 646)
- Chapter 15 Government, the Economy, and Economic Development(p. 659)
- Measuring the Size of the Economy(p. 660)
- The United States and the World Economy(p. 661)
- Objectives of Economic Policy(p. 668)
- Anticipating Economic Conditions(p. 686)
- Tools Available to Affect the Economy(p. 693)
- Equity and Government Economic Policy(p. 708)
- Summary(p. 713)
- Concluding Remarks(p. 719)
- Bibliographic Note(p. 727)
- Index(p. 735)