000 02468cam a2200337 i 4500
999 _c2313
_d2313
001 18043093
003 KWUST
005 20230706120702.0
008 140214s2015 nyu b 001 0 eng
010 _a 2013047528
020 _a9780765627803 (pbk. : alk. paper)
040 _aDLC
_beng
_cKWUST
_erda
_dDLC
042 _apcc
043 _an-us---
050 0 0 _aHJ9147.M67 2015
100 1 _aMorgan, Douglas F.,
_d1943-
245 1 0 _aBudgeting for local governments and communities /
_cDouglas F. Morgan, Kent S. Robinson, Dennis Strachota, James A. Hough.
264 1 _aArmonk, New York :
_bM.E. Sharpe, Inc.,
_c2015.
300 _axiv, 594 pages ;
_c26 cm
336 _atext
_btxt
_2rdacontent
337 _aunmediated
_bn
_2rdamedia
338 _avolume
_bnc
_2rdacarrier
504 _aIncludes bibliographical references (pages 555-577) and index.
505 0 _aPreface 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.
650 0 _aLocal budgets
_zUnited States.
650 0 _aLocal finance
_zUnited States.
650 0 _aBudget
_zUnited States.
906 _a7
_bcbc
_corignew
_d1
_eecip
_f20
_gy-gencatlg
942 _2lcc
_cBK