Lecture Notes In Public Budgeting And Financial Management

by William Duncombe

Overview

This lecture notes provides an overview of budgeting and financial management in the public and non-profit sectors. Fundamental concepts and practices of budgeting, financial management and public finance are introduced, with special emphasis on state and local government budgeting and financial management in the United States. The objectives of courses in Public Budgeting and this title are to teach the basic concepts and nomenclature of public finance, to develop an understanding of budget processes as well as the sources and uses of public revenues, and to make relatively simple, but useful computations in an intelligent way. Key course learning outcomes include the abilities to: There are no indispensable pre-requisites by the reader, and it has been designed for students from a wide variety of backgrounds and undergraduate majors. Although this works well as an introductory text to a broader public administration curriculum, it also can make sense for students to take after some more basic courses in economics, policy analysis, and public organizations. Issues of tax incidence and the effect of taxes on economic efficiency can be covered in greater depth.

Product Details

ISBN-13:	9789813145900
Publisher:	World Scientific Publishing Company, Incorporated
Publication date:	08/13/2018
Series:	World Scientific Lecture Notes In Economics , #5
Pages:	336
Product dimensions:	6.00(w) x 9.00(h) x 0.70(d)

Table of Contents

Foreword v

Preface ix

About the Author xiii

Lecture 1 Introduction to Budgeting and Public Finance 1

Lecture 2 The Basics of Budget Preparation 35

Lecture 3 The Use of Cost Accounting to Improve Budgeting 75

Lecture 4 Getting Control of Your Budget: The Use of Cost Analysis in Budgeting 119

Lecture 5 Budget Review and Approval 143

Lecture 6 Federal Budgeting Process 157

Lecture 7 Budget Execution and Control 173

Lecture 8 Capital Budgeting and Debt Management 193

Lecture 9 Revenue Forecasting and Evaluation Criteria 221

Lecture 10 Consumption Taxes 249

Lecture 11 Local Property Taxes 267

Lecture 12 User Fees and Charges 293

Lecture 13 State Government Lotteries 307