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Local Government Budgeting

Author: Gerasimos A. Gianakis
Publisher: Greenwood Publishing Group
ISBN: 9781567200065
Size: 49.34 MB
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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: 46.49 MB
Format: PDF, ePub, Mobi
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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: Rowman & Littlefield
ISBN: 076186976X
Size: 65.32 MB
Format: PDF, Mobi
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Menifield’s budgeting and finance book firmly connects budgetary theory and practice. It provides instructors a standalone book that covers all of the major thematic areas expected of a book of this type.

Local Public Finance In Europe

Author: Bernard Dafflon
Publisher: Edward Elgar Publishing
ISBN: 9781782541790
Size: 43.74 MB
Format: PDF
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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.

Government Budgeting

Author: George M. Guess
Publisher: SUNY Press
ISBN: 1438456662
Size: 30.94 MB
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Practitioner-oriented sampling of the major tools used to deal with current public-sector fiscal issues. Directed at state and local financial managers, Government Budgeting presents, in a short and succinct manner, a sampling of the major tools used to deal with current fiscal problems. George M. Guess provides examples from a number of states and localities and explains how to use them in diverse situations. At the end of each chapter, cases, exercises and/or questions are provided for further study. The chapters cover the major topics needed by today’s practitioners: core concepts and definitions of budgeting and financial management; how to analyze the revenue budget and evaluate revenue sources; how one might plan expenditures and prepare an annual request; how capital projects should (and should not) be planned, analyzed, compared, placed into a capital improvements program, and financed; and the critical topic of budget implementation. Without claiming that practical tools can resolve every problem, the book suggests that if all stakeholders used such analytic tools the outcomes might be better for the general welfare.

Management Policies In Local Government Finance

Author: Jay Richard Aronson
Publisher: International City County Management Assn
ISBN: 9780873261425
Size: 29.74 MB
Format: PDF, ePub, Docs
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Written for all practitioners of local government finance, ICMA¿s Management Policies in Local Government Finance has long been considered the most comprehensive, most on-target text for local government managers, finance directors, and economic development planners and directors.Now in its fifth edition, this classic on financial management will help you: Develop new revenue sources Design a budget process that includes performance reporting Conduct strategic economic development Understand debt management and bond sales Use modern information systems to improve financial decisions Meet the day-to-day challenges of financial management, from procurement to labor negotiations. Completely new chapters in this revised edition address school finance, cost-benefit analysis, enterprise resource management systems, procurement, cash and investment management, and risk and insurance management. All chapters have been thoroughly updated to reflect changes in federal and state practice, new professional guidelines, and underlying changes in global and national economies.

Budgeting For Public Managers

Author: Swain
Publisher: M.E. Sharpe
ISBN: 0765628961
Size: 15.42 MB
Format: PDF, Docs
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Benefiting from the authors' many years of teaching undergraduate and graduate students and practitioners, here is a clear, comprehensive, practice-oriented text for public budgeting courses. Rather than presenting each budgeting concern in mind-numbing detail, the book offers a commonsensical view of public budgeting and its importance to current and future public managers. The text is designed to show readers how managers relate to budgeting and how their actions make a difference in the operation and performance of public organizations. The book covers the historical development of public budgeting, sources of public revenues, revenue management, budgeting processes and formats, operating techniques, politics within public budgeting, and more. "Budgeting for Public Managers" is concise, clearly written, well illustrated, and grounded in the real-world concerns of public managers. Each chapter concludes with a helpful list of additional reading and resources for readers who want to dig deeper into budgeting practice and application.

Capital Budgeting And Finance

Author: Justin Marlowe
Publisher: International City County Management Assn
ISBN: 9780873261883
Size: 59.53 MB
Format: PDF, Mobi
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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.

Budgeting For Local Governments And Communities

Author: Douglas Morgan
Publisher: Routledge
ISBN: 1317507282
Size: 26.93 MB
Format: PDF, ePub
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Budgeting for Local Governments and Communities is designed as the primary textbook for a quarter or semester-long course in public budgeting and finance in an MPA programme. Many currently available texts for this course suffer from a combination of defects that include a focus on federal and state budgeting, a lack of a theoretical governance framework, an omission of important topics, and typically a lack of exercises and datasets for student use. Budgeting for Local Governments and Communities solves all of these problems. The book is exceptionally comprehensive and well written, and represents the efforts of veteran authors with both teaching and real-world experience. Key Features: Special Focus on Local Government Budgeting: focuses exclusively on budgeting at the local levels of American government, which are responsible for spending 40 percent of the taxes collected from citizens. Integration of Theory and Practice: teaching cases and chapters capture the "lessons learned" by professional practitioners who have extensive experience in making local public budgeting work on the ground. Polity Approach to Local Budgeting: presents an introduction to local budgeting as the central political activity that integrates the resources of the community into a unified whole. Budgeting is presented as governance work, rather than as a unique set of skills possessed by analysts and financial specialists. Legal, Historical, Economic and Moral Foundations of Local Government Budgeting: provides readers with an understanding of how the structures and processes of local budgeting systems are firmly tethered to the underlying core values, legal principles and historical development of the larger American federal, state and local political systems. Electronic Datasets and Budgeting Exercises: the text includes access to extensive electronic datasets and practice exercises that provide abundant opportunities for students to "learn through doing." Extensive Glossary and Bibliography: covers terms on the history and practice of local public budgeting.