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.
Preface and Acknowledgments; 1. Introduction: Public Budgeting for Public Managers; A Practical Approach to Public Budgeting; Public Budgeting Defined; The Two Sides of Budgeting; The Public Budgeting Process; Differences Between Federal, State, Local, and Nonprofit Budgeting; Perspectives; Topical Outline; Additional Reading and Resources; 2. Historical Development of Public Budgeting; The Beginning Period; The Colonial, Revolutionary, and Founding Periods; The Nineteenth Century; The Twentieth Century; Conclusion; Additional Reading and Resources. 3. Sources, Characteristics, and Structures of Public Revenues; Perspectives on Revenue; Functions Associated with Revenue Generation; Factors in Revenue Generation; Sources of Revenue; Conclusion; 4. Public Budgeting Processes: Annual, Episodic, and Standing Policies; Constrained Revenues and Expenditures; Diversity of the Formal Process; The Budget Cycle; Conclusion; Appendix. Constrained Revenues and Expenditures; Additional Reading and Resources; 5. Politics Within Public Budgeting; Different Kinds of Politics; How Public Managers Relate to Different Kinds of Politics; Budgetary Politics; Budgetary Politics and the Budget Cycle; Two Views of Annual Budgetary Politics; Systems of Perspectives, Roles, Resources, and Decisions; Conclusion; Additional Reading and Resources; 6. Organizing Concepts for Expenditure Budgets: Formats and Approaches; General Discussion of Formats; Revenue Formats; Lump-Sum Budgeting Approach; Line-Item Budgeting Approach; Performance Budgeting Approach; Program Budgeting Approach; What-If Budgeting Approach; Mixing Approaches; A Commentary on Approaches; Conclusion; Additional Reading and Resources; 7. Analysis in Public Budgeting; The Analytical Process; Analytical Techniques in Public Budgeting; Political Analysis; Empirical Analysis; Cost Analysis; System Analysis; Consumers of Analysis; Conclusion; Additional Reading and Resources; 8. Routine Operating Techniques in Public Budgeting; Accounting; Forecasting; Handling Resources; Purchasing; Dealing with Personnel; Auditing; Dealing with Risks; Capital Budgeting; Conclusion; Additional Reading and Resources; 9. Economic Explanations in Public Budgeting; Economic Rationales for Public Organizations; Functions; Roles; Macroeconomics; Conclusion; Additional Reading and Resources; Index; About the Authors.