Budgeting for local governments and communities. (2017)

• Record Type: Book
• Further Information: Note: Douglas F. Morgan, Kent S. Robinson, Dennis Strachota, James A. Hough.
• Editors: Robinson, Kent S; Strachota, Dennis R; Hough, James A
• Other Names: Morgan, Douglas F, 1943-
• Contents: 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.
• Publisher Details: Place of publication not identified : Routledge
• Publication Date: 2017
• Extent: 1 online resource (608 pages)
• Subjects: 352.482140973; Local budgets -- United States; Local finance -- United States; Budget -- United States
• Languages: English
• ISBNs: 9781317507277; 1317507274
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.