Budgeting for Local Governments and Communities

Abstract

* Preface and Acknowledgments* Part I. General Cocepts Of Local Public Budgeting* Teaching Case: A Case of Drastically Falling Nonprofit Revenues*1. Local Public Budgeting and the Challenges of Decentralized Governance*2. Local Public Budgeting and Democratic Theory*3. The Multiple Purposes of Public Budgeting*4. Budget Actors: Conflicting Perspectives*5. The Budget Cycle: Characteristics and Consequences* Part II. Revenues and Budgeting* Teaching Case: Commissioners Request Recommendations on a Public Safety Services Levy*6. Obtaining Governmental Revenues*7. Forecasting Governmental Revenues: Techniques and Limitations*8. Polity Revenues and Governance Decisions*9. Budget Funds Organize the Public Budget*10. Budget Planning: Preparing the Organization and Community to Budget* Part III. Expenditure Formats For Decision and Control* Teaching Case: A New Mayor Mandates Performance Based Budgeting* Part III Introduction: Expenditure Formats for Decision and Control*11. Line-Item (Object Code) Budgeting*12. Planning, Programming, Budgeting System (PPBS) Format*13. Performance Budgeting*14. Public Sector Innovation and Zero-Base Budgeting* Part IV. Executive Priorities, Budget Adoption, and Implementation* Teaching Case: Negotiations with City Unions Threaten to Disrupt the Budget Process* Teaching Case: County Board Consideration of a Capital Project that Could Jeopardize the County Credit Rating*15. Executive Budget Preparation and Governing Body Approval*16. Capital Budgeting and Financing*17. Budget Execution*18. Audit and Performance Evaluation*19. Local Budgeting for the Common Good* Glossary* Bibliography* Index* About the Authors