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
Table of Contents
Public budgeting: political economy of budgeting; the political economy of city life cycles - a comparative analysis of services, expenditures, and revenues, Joseph P. Viteritti and Thomas W. Matteo; equity and budgetary analysis - determining fair shares of local-option sales tax revenue, Dan Durning and Richard W. Campbell; waste not, want not - school finance reform and educational equity in New Jersey, William A. Firestone and Margaret E. Goertz; confidence, competence, and clientele - norm maintenance in budget preparation, Jerry McCaffery; the political economy of outsourcing, Arie Halachmi and Robert Boydston; budget management practices; issues in budget execution, Jerry McCaffery and John E. Mutty; do programme budgets and performance indicators influence budget allocations? an assessment of Mississippi budgeting, Edward J. Clynch; performance budgeting in Florida - to muddle or not to muddle, that is the question, C. Nelson Easterling. Financial management: accounting, auditing, and financial reporting; cash basis financial reporting for local government - a comparison with GAAP, Patti A. Mills and Jennie L. Mitchell; changes for governmental financial reporting, Terry K. Patton and Robert J. Freeman; financial analysis of the city of Mesquite Falls, Texas, using comprehensive annual financial reports, Terry K. Patton and Aman Khan; governmental audit recommendation follow-up systems - implementing recommendations effectively, David B. Pariser and Richard C. Brooks; benchmarking and cost accounting - the North Carolina approach, William C. Rivenbark and K. Lee Carter; financial management practices; comparative analysis of key governmental financial indicators, Jesse W. Hughes; financial performance monitoring and customer-oriented government - a case study, Michael W. Shelton and Troy Albee; determining the full cost of residential solid waste services, David B. Pariser and Richard C. Brooks. (Part contents).