Budgeting for Local Governments and Communities [Hardcover]

Preface and Acknowledgments  PART I. GENERAL CONCEPTS 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  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 Legislative 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

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