TY - BOOK AU - Lee,Robert D. AU - Johnson,Ronald Wayne AU - Joyce,Philip G. TI - Public budgeting systems SN - 9780763746681 AV - HJ2051 .L4 2008 U1 - 352.4973 22 PY - 2008/// CY - Sudbury, Mass. PB - Jones and Bartlett Publishers KW - Budget KW - United States KW - LEMB KW - Program budgeting KW - Local KW - Budget process 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 UR - http://www.loc.gov/catdir/toc/ecip0713/2007008764.html ER -