Budgeting for local governments and communities - Morgan, Douglas F., 1943- (Armonk, New York : M.E. Sharpe, Inc., 2015)
Preface and acknowledgments -- General concepts of local public budgeting -- Local public budgeting and the challenges of decentralized governance -- Local public budgeting and democratic theory -- The multiple purposes of public budgeting -- Budget actors : conflicting perspectives -- The budget cycle : characteristics and consequences -- Revenues and budgeting -- Obtaining governmental revenues -- Forecasting governmental revenues : techniques and limitations -- Polity revenues and governance decisions -- Budget funds organize the public budget -- Budget planning: preparing the organization and community to budget -- Expenditure formats for decision and control -- Introduction : expenditure formats for decision and control -- Line-item (object code) budgeting -- Planning, programming, budgeting system (ppbs) format -- Performance budgeting -- Public sector innovation and zero-base budgeting -- Summary : the comparative strengths of budgeting formats and their -- Executive priorities, budget adoption, and implementation -- Executive budget preparation and governing body approval -- Capital budgeting and financing -- Budget execution -- Audit and performance evaluation -- Local budgeting for the common good -- Glossary -- Bibliography -- Index -- About the authors.
Includes bibliographical references (pages 555-577) and index.
Keywords: Local budgets -- United States; Local finance -- United States; Budget -- United States