Public budgeting / (Record no. 3068)

MARC details
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
Holdings
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
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