Public budgets follow rules of presentation and use terms that make sense to few outside the world of public finance. Moreover, practices vary widely among the thousands of governments across the globe, between federal, state, and local levels of government in the U.S., and among non-profit organizations, many of which provide services similar to governments. Understanding Government Budgets, Second Edition offers a detailed examination of each of the different types of information found in budgets, featuring annotated examples from a variety of organizations. It expands on explanations in the previous edition by including a wealth of examples from governments abroad and from the non-profit sector. The book stresses that the choices made about content, format, and organization influence the story a budget tells.
Designed to help citizens, students, and policy makers become more informed users of public budgets, this book makes the format of budgets and the information they contain accessible and understandable, providing users with the tools they need to make better sense of public organizations and their performance. Perfect for undergraduate or graduate level courses in budgeting and public administration, Understanding Government Budgets, Second Edition also offers a useful guide to budgets for the average citizen with an interest in how government operates.
Praise for previous editions –
"I think this is a wonderful project. It fills a long-standing need for a simplified but rich description and assessment of budgeting, made accessible to a wide range of students and practitioners."
--Paul Posner, Professor and Director of Public Administration, George Mason University
"There are few public policy subjects as difficult as government budgeting. Professor Musell's book Understanding Government Budgets provides a clear, concise guide that will help practitioners, academics, businessmen, students, and the public at large better understand the complex and complicated world of government budgeting."
--Barry Anderson, Director of the Division of Budgeting and Public Expenditures, OECD Paris
"Mark Musell has written an outstanding guide to government budgets. Students, practitioners, and citizens who want to understand how governments use their money will all benefit from his concise, accessible book."
--Donald Marron, Senior Economic Adviser, the President's Council of Economic Advisers
"Public budget documents have evolved to serve multiple roles. In addition to presenting basic financial plans, contemporary budgets communicate performance data, strategic plans, organizational structure, financial and budgetary policies, and political rhetoric. As a result, public budgets have grown thick with useful (and not so useful) information. The terminology, formatting, and shear volume often combine to make budgets inaccessible to the average reader. Citizens, novice public administrators, and students alike will find R. Mark Musell's book an excellent guide to the interpretation of the often obscure language of public budgeting. Understanding Government Budgetsis filled with clear and focused writing, helpful examples, and an appreciable practicality."
--Gary Kirk, James Madison University
"Recommended. Upper-division undergraduate through professional collections." -- CHOICE, Jun 2009 Vol. 46 No. 10
1. Introduction 2. The Basics of Government Budgets: Coverage, Status, and Numbers 3. The Basics of Budget Structure 4. Public Employment Totals in Budgets 5. Performance Measures in Budgets 6. Capital Spending in Budgets 7. Tax Expenditures and Tax Expenditure Budgets 8. Budgeting in the Nonprofit Sector 9. The Federal Budget: An Example from The National Archives 10. Small Town USA: An Example from Avon, Connecticut 11. Performance in Budgeting: An Example from the State of Texas 12. Program Information in Budgets: An Example from Wichita Kansas