Public budgeting / (Record no. 3068)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 06234nam a2200157Ia 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0830415157 |
| 050 00 - CALL NUMBER | |
| Classification number | HJ2051 |
| Item number | .N53 |
| 100 1# - AUTHOR | |
| Personal name | Nice, David C., |
| 245 10 - TITLE | |
| Title | Public budgeting / |
| Statement of responsibility, etc | David C. Nice. |
| 260 ## - PUBLICATION INFORMATION | |
| Place of publication | USA |
| Name of publisher | Cengage Learning |
| Year of publication | 2002 |
| 300 ## - DESCRIPTION | |
| Number of Pages | xvii, 215 pages : |
| Other physical details | illustrations ; |
| Dimensions | 25 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Table of Content | 1 Nature of Public Budgeting 1 --<br/>What Is Public Budgeting? 2 --<br/>What Are Budgets Expected to Do? 3 --<br/>Setting Goals and Priorities 3 --<br/>Linking Goals to Actions 4 --<br/>Managing the Economy 4 --<br/>Promoting Accountability 4 --<br/>Controlling the Use of Public Resources 5 --<br/>Promoting Efficiency and Effectiveness 5 --<br/>Social Planning and Reform 5 --<br/>Keeping the Process Manageable 6 --<br/>Theories of Public Budgeting 6 --<br/>Incrementalism 6 --<br/>Rational Decision Making 8 --<br/>Political Influence 8 --<br/>Economics Shapes Budgets 9 --<br/>Procedures Shape Budgets 9 --<br/>Budget Strategies 10 --<br/>Cultivating Clientele Support 10 --<br/>Gaining the Trust of Others 10 --<br/>Documenting a Need 11 --<br/>Looking for Sympathetic Decision Makers 11 --<br/>Coping with Painful Actions 11 --<br/>"Camel's Nose" 11 --<br/>Making the Program Appear Self-Supporting 12 --<br/>Capitalizing on Temporary Circumstances 12 --<br/>Deception and Confusion 12 --<br/>Minimizing the Risk of Future Cuts 13 --<br/>Coping with Complexity and Conflict 13 --<br/>Incrementalism 14 --<br/>Fair Shares 14 --<br/>Separate Pools 14 --<br/>Division of Labor 15 --<br/>Avoiding Programmatic Decisions 16 --<br/>Postponement 16 --<br/>Assumptions behind Coping Mechanisms 16 --<br/>2 Government Revenues, Spending, and Borrowing: A Brief Overview 19 --<br/>Growing Revenues and Expenditures 21 --<br/>Accounting for Growth 22 --<br/>Where the Money Comes from and Where It Goes 24 --<br/>National Level 24 --<br/>State Level 26 --<br/>Local Level 28 --<br/>Intergovernmental Grants 28 --<br/>Growth of Government Debt 29 --<br/>Consequences of More Spending 31 --<br/>3 Budget Cycle: A Brief Introduction 35 --<br/>Preparing a Budget Proposal 36 --<br/>Enacting the Budget 38 --<br/>Budget Execution 39 --<br/>Review and Audit 39 --<br/>Linkages across Budget Cycles 41 --<br/>Within a Government 41 --<br/>Across Different Governments 43 --<br/>4 Budget Preparation 47 --<br/>Format of the Budget Proposal 49 --<br/>Lump Sum Budgeting 49 --<br/>Object-of-Expenditure Budgeting 50 --<br/>Performance Budgeting 51 --<br/>Program Budgeting 52 --<br/>Zero-Based Budgeting 53 --<br/>Some Lessons from Experimenting with Different Budget Formats 54 --<br/>Formulating the Proposal: Bottom-Up versus Top-Down Processes 55 --<br/>Bottom-Up Processes 56 --<br/>Top-Down Processes 56 --<br/>Choosing a Process 57 --<br/>Administrative Agencies in the Formulation Process 58 --<br/>President and Budget Proposals 59 --<br/>Changing Presidential Role 59 --<br/>Bureau of the Budget 60 --<br/>Office of Management and Budget (OMB) 61 --<br/>Congress and Budget Formulation 63 --<br/>Formulating Budget Proposals at the State and Local Levels 64 --<br/>State Formulation 65 --<br/>Local Formulation 65 --<br/>5 Techniques of Budgetary Analysis 69 --<br/>Forecasting: A Vital Task 70 --<br/>Methods of Forecasting 72 --<br/>Naive Projection 72 --<br/>Simple Extrapolation 72 --<br/>Time-Series Techniques 73 --<br/>Multivariate Time-Series Analysis 73 --<br/>Delphi Technique 75 --<br/>Types of Policy Analysis 77 --<br/>Needs Assessment 78 --<br/>Specifying Goals and Values 79 --<br/>Program Evaluation 80 --<br/>6 Budget Adoption 87 --<br/>Some Important Aspects of Budget Adoption 88 --<br/>Budget Adoption in the National Government 89 --<br/>Early Developments 89 --<br/>Middle Phase 91 --<br/>Recent Experience 91 --<br/>Budget Adoption in the States 95 --<br/>Major Developments 96 --<br/>Complications in State Budgeting 96 --<br/>Budget Adoption at the Local Level 98 --<br/>Accounting for Adoption Decisions in Budgeting 100 --<br/>7 Budget Execution 103 --<br/>Modifying the Budget after It Is Adopted 104 --<br/>Increasing Funding 106 --<br/>Cutting the Budget 108 --<br/>Reallocating Funds 111 --<br/>Implementing the Budget: Some Nuts and Bolts 112 --<br/>Apportionment and Allotment 113 --<br/>Preaudits 114 --<br/>Prior Approvals 114 --<br/>Monitoring and Updating 115 --<br/>An Anticipated Control: The Postaudit 115 --<br/>Government-Sponsored Enterprises and Budgetary Implementation 116 --<br/>8 Financial Management 119 --<br/>Capital Budgeting 120 --<br/>Techniques of Capital Budgeting 123 --<br/>Capital Improvement Plan 123 --<br/>Financial Analysis 124 --<br/>Reconciliation 125 --<br/>Problematic Aspects of Capital Budgeting 126 --<br/>Auditing and Accounting 127 --<br/>Uses of Auditing and Accounting 127 --<br/>Potential Problems 128 --<br/>Some Changing Emphases 129 --<br/>Debt Administration 130 --<br/>National Government 130 --<br/>State and Local Government Debt 130 --<br/>Cash Management 132 --<br/>Some General Guidelines for Money Management 134 --<br/>9 Economy and the Budget 137 --<br/>How the Economy Affects Government Budgets 138 --<br/>Short-Term Economic Forces 138 --<br/>Long-Term Economic Forces 142 --<br/>Public Budgeting's Impact on the Economy 144 --<br/>Allocation Function 145 --<br/>Distribution Function 146 --<br/>Stabilization Function 146 --<br/>Perspectives on the Role of Government in Shaping the Economy 147 --<br/>Laissez-Faire 147 --<br/>Mercantilism 149 --<br/>Keynesian Economics 150 --<br/>Supply-Side Economics 151 --<br/>Tools for Stabilizing the Economy 152 --<br/>Monetary Policy 152 --<br/>Fiscal Policy 153 --<br/>Promoting Economic Growth 155 --<br/>Public Relations 156 --<br/>Credit Assistance 156 --<br/>Tax Reductions 156 --<br/>Infrastructure Improvements 156 --<br/>Foreign Trade Missions 157 --<br/>10 Intergovernmental Aspects of Public Budgeting 159 --<br/>Why Have Multiple Governments? 160 --<br/>Problems with Budgeting with Multiple Governments 162 --<br/>Intergovernmental Grants 163 --<br/>Types of Intergovernmental Grants 165 --<br/>Impact of Grants 168 --<br/>Other Financial Relationships among Levels of Government 171 --<br/>Horizontal Dynamics in Fiscal Federalism 174 --<br/>Mandates 175 --<br/>11 Frustration of Budget Reform 179 --<br/>Budget Reform Cycle 181 --<br/>Item Veto 183 --<br/>Balanced Budget Laws 185 --<br/>Gramm-Rudman-Hollings 186 --<br/>Appropriations Committees as a Budget Reform 186 --<br/>Budget Reforms and Budget Reality: A Mismatch 187 --<br/>Budget Reform as a Case of Institutional Nonlearning 189 --<br/>Wright Brothers Phenomenon 189 --<br/>Reform as a Delaying Tactic 189 --<br/>Reform as a Symbolic "Remedy" 190. |
| 650 #0 - SUBJECTS | |
| Topical Term | Budget |
| 650 #0 - SUBJECTS | |
| Topical Term | Budget. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Home library | Current library | Shelving location | Date acquired | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|---|---|
| Methodist University Library Main | Methodist University Library Main | General Stacks | 01/11/2012 | HJ2051 .N53 | 36615 | Books | ||
| Methodist University Library Main | Methodist University Library Main | General Stacks | 01/11/2012 | HJ2051 .N53 | 36616 | Books |