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.
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).