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Local Government Budgeting

Author: Gerasimos A. Gianakis
Publisher: Greenwood Publishing Group
ISBN: 9781567200065
Size: 55.41 MB
Format: PDF, Kindle
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Approaches local government budgeting as the internal resource allocation process of a highly differentiated organization that operates in a very political environment, and whose boundaries are particularly permeable during the formal budget process.

Local Budgeting

Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369466
Size: 23.99 MB
Format: PDF
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Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

The Basics Of Public Budgeting And Financial Management

Author: Charles E. Menifield
Publisher: University Press of America
ISBN: 0761861424
Size: 75.97 MB
Format: PDF, Docs
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The Basics of Public Budgeting and Financial Management brings budgetary theory and practice together, filling the void between the two that has existed in the field of budgeting and public finance. This book bridges the gap by providing the reader with applications and exercises that reinforce budgetary theory. Students are given the opportunity to learn various concepts and skills necessary to succeed in the field and the exercises provided in each chapter require application of what is learned. Specifically, students will be exposed to basic budget and finance concepts, public revenue, financial management, risk assessment, cost benefit analysis, and so on. This handbook also provides great tools that allow the user to visually display budgets and other analysis. Students will gain the solid foundation needed to begin work in a budget office. Features of this second edition include enhanced data and optional in-class assignments. For ancillary materials, please contact the author at [email protected]

Local Public Finance In Europe

Author: Bernard Dafflon
Publisher: Edward Elgar Publishing
ISBN: 9781782541790
Size: 13.40 MB
Format: PDF, Mobi
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'...the book contains a good deal of useful information about local government finance in Europe.' - John Fender, Local Government Studies '...I would like to thank you for publishing the great book Local Public Finance in Europe. It is a rare source of institutional information and also great insights on the subject.' - Andrey Timofeev, Georgia State University, US 'In respect of the hard budget constraint imposed by the stability pact for Maastricht...and the fact that European central governments can no longer bail out sub-federal obligations for more than 3% deficit to GNP annually and 60% debt to GDP...the volume edited by B. Dafflon is important and highly welcome.... Insofar, it represents an interesting and important milestone in the evaluation of the success of local budget rules in European countries.' - C.A. Schaltegger, Kyklos Most countries apply some form of restrictions to local government budgeting and borrowing, but in various forms and to varying degrees. These restrictions are considered necessary components of a fiscal federalism involving some sort of central government control in local affairs, a design which can be termed 'administrative federalism'. In this comprehensive book Bernard Dafflon introduces the reader to the institutional complexities of fiscal controls in European local public finance. The authors comprehensively explore the issues of government budgeting and borrowing, with the ultimate aim of understanding how mechanisms of fiscal discipline are established and function. Ten European countries are scrutinised on the basis of ten key issues including local budgetary policy-making, the policy effects of local budget deficits and public debt, the rules of amortisation and debt instalment, whether extensive fiscal controls promote budget accountability and discipline, and how the Maastricht criteria concerning deficit and debt can be implemented. They go on to highlight the complicated mix of rules, administrative routines and co-operative arrangements through which each country implements their individual budget controls. Although these arrangements have been successful in avoiding serious fiscal imbalance in the last twenty years, the authors argue that their impact on the broader goals of the government sector remains a more contentious question. This book offers a broad understanding of the rich institutional variations and elaborate fiscal designs in Europe from a comparative perspective. It will be welcomed by political scientists, public sector managers and economists, and scholars, practitioners and advanced students of public policy and fiscal studies.

Capital Budgeting And Finance

Author: Justin Marlowe
Publisher: International City County Management Assn
ISBN: 9780873261883
Size: 26.93 MB
Format: PDF, Docs
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Capital Budgeting Finance: A Guide for Local Governments, 2nd edition, provides practical information and detailed strategies to develop the essential capital improvement plan for any community, emphasizing the most current guidance for developing a capital financing strategy and managing debt. City managers and staff, finance and control department staff, and anyone responsible for some aspect of prioritization of capital projects, development of strategic plans, budget creation, financing strategies, and budget management and execution will benefit from this excellent resource.

Performance Budgeting For State And Local Government

Author: Janet M. Kelly
Publisher: M.E. Sharpe
ISBN: 0765630060
Size: 74.71 MB
Format: PDF, Mobi
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Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management.

Local Government Budget Management

Author:
Publisher:
ISBN:
Size: 39.29 MB
Format: PDF, ePub, Mobi
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"Sound local government budget management is necessary to ensure support for service delivery functions and achieve desired development outcomes. Sound local government budget management requires adoption of innovative approaches and capacity building measures such as putting in place stricter fiscal rules to control local spending and borrowing. It is also necessary for local government governments to be capacitated in strategic planning, linking plans to budgets, focusing on results and outcomes, and operationalizing multi-year budgeting. Local government budgeting system should likewise be made more transparent and open to public scrutiny. The Local Government Budget Management lecture CD-ROM series discusses international experiences in preparing and managing budget at the local government level."--Container.

Case Studies In Public Budgeting And Financial Management Revised And Expanded

Author: W. Bartley Hildreth
Publisher: CRC Press
ISBN: 9780824708887
Size: 57.74 MB
Format: PDF, Kindle
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A resource for administrators seeking innovative ideas and supporting precedents in formulating policy, this book also provides a useful textbook for public administration and policy students. It employs a wealth of case studies in budgeting and financial management to demonstrate strategies in system implementation, policy formulation, government accounting, auditing, and financial reporting. With contributions from leading experts, it clarifies procedures to solve cutback and downsizing dilemmas using theoretical models, and provides pragmatic approaches to managing financial activities under budgetary strain. It also covers the evolution of a debt management policy.

Financial Management For Local Government

Author: Kay Spearman
Publisher: Routledge
ISBN: 1136565825
Size: 40.15 MB
Format: PDF, ePub
View: 3792
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This series is designed to cover all aspects of sound financial management for local governments in developed and developing countries and economies in transition. Concepts of good governance, transparency and accountability are woven into the text of every chapter, and the needs and potential obstacles to greater decentralization and democracy are highlighted. Each volume is self-contained with its own Trainer's Guide, exercises and web resources. Chapters are divided into basic and advanced concepts and the detailed relationship of each topic to the others covered in the series is explained.