Case Studies in Public Budgeting and Financial Management, Revised and ExpandedA 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. |
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Contents
The Political Economy of City Life Cycles A Comparative Analysis of Services Expenditures and Revenues | 1 |
Equity and Budgetary Analysis Determining Fair Shares of LocalOption Sales Tax Revenue | 17 |
Waste Not Want Not School Finance Reform and Educational Equity in New Jersey | 33 |
Confidence Competence and Clientele Norm Maintenance in Budget Preparation | 49 |
The Political Economy of Outsourcing | 65 |
Issues in Budget Execution | 77 |
Do Program Budgets and Performance Indicators Influence Budget Allocations? An Assessment of Mississippi Budgeting | 93 |
Performance Budgeting in Florida To Muddle or Not to Muddle That is the Question | 115 |
Changes for Governmental Financial Reporting | 425 |
Financial Analysis of the City of Mesquite Falls Texas Using Comprehensive Annual Financial Reports | 441 |
Governmental Audit Recommendation Followup Systems Implementing Recommendations Effectively | 469 |
Benchmarking and Cost Accounting The North Carolina Approach | 485 |
Comparative Analysis of Key Governmental Financial Indicators | 493 |
Financial Performance Monitoring and CustomerOriented Government A Case Study | 505 |
Determining the Full Cost of Residential Solid Waste Services | 519 |
Reengineering Financial Management Pittsburghs Unisource 2000 Project | 543 |
Implementing and Managing ZeroBase Budgeting | 127 |
TargetBased Budgeting in Lincoln County | 145 |
Strategic Planning and Budgeting in the New Texas Putting Service Efforts and Accomplishments to Work | 155 |
Transition to OutcomeBased Budgeting The Case of Missouris Department of Revenue and Milwaukee Wisconsin | 173 |
Forecasting the General Fund Budget of a Local Government The City of Pleasantville | 195 |
Revenue Forecasting | 209 |
Parties Professionalism and Changing Budget Battles in New York 19501997 | 227 |
Capital Budgeting Practices in Local Governments A Comparative Study of Two States | 241 |
Procedures for Programming and Financing Capital Improvements | 255 |
Can the Riverside Community Afford a Massive DebtFinanced Capital Improvements Program? | 273 |
Budget Analysis A Study in the Budgetary Practices of a Small Community | 285 |
Budgeting for Unincorporated Area Services | 305 |
The Collapse of Federal Fiscal Home Rule in the District of Columbia An Analysis of Municipal Financial Conditions | 321 |
CityCounty Consolidation The Case of the Illusive Cost Savings | 349 |
Innovations in Public Budgeting Applying Organizational Development Processes to Downsizing | 365 |
Cutback Management in Georgia State Agency Responses to Fiscal Year 1992 Budget Reductions | 377 |
The Struggle for Better Budgets The Curious Case of the Legislative Conference System in New York State | 393 |
Cash Basis Financial Reporting for Local Government A Comparison with GAAP | 407 |
Learning from Experience Cash Management Practices of a Local Government | 553 |
The Evolution of a Debt Management Policy and Program A Case Study of Kentucky | 569 |
The Orange County Debacle Where Irresponsible Cash and Debt Management Practices Collide | 585 |
The Gordian Knot of a Project Revenue Bond Default | 597 |
Obtaining a Better Bond Rating A Case Study | 613 |
Procurement Dilemmas Social Policies Versus Pure Competition The Case of Vendor Preferences | 629 |
Risk Management A Case Study | 651 |
The Politics of Pension Investment Returns | 663 |
Promises and Pitfalls of Contracting for Public Services The LAWA Case | 677 |
Enterprise Fund Operation in a West Texas City | 693 |
Ethical Issues Facing Private NotforProfit Hospitals in the United States The Case of the Methodist Hospital System | 709 |
Financial Management Under Budgetary Stress | 723 |
The Richmond Unified School District Default COPs Bankruptcy Default State Intervention and Epilogue | 733 |
Property Tax Abatement A Case Study of San Marcos Texas | 747 |
Financing a Recycling Facility Through a PublicPrivate Partnership | 763 |
The Chickens Come Home to Roost The Publicization of Private Infrastructure | 773 |
| 785 | |
Common terms and phrases
accounting activities agencies allocation amount analysis annual appropriations assessment assets audit recommendations basis bonds Broward County budget office budget process budgetary capital budgeting cash changes city manager city's committee contract CRInc debt management debt service decision economic enterprise funds equity estimated evaluation executive expenditures facilities federal fees financial management financial reporting financial statements fiscal forecast full cost accounting fund balance GAAP GASB goals governmental governor impact implementation improve income increase indicators investment issue landfill legislative legislature long-term Lubbock ment Mesquite million municipal North Carolina obligation operating Orange County Palm Bay payments percentage personnel political projects property tax proposed Public Budgeting ratio reduce reform responsibility sales tax Sampleville sources special needs districts spending staff strategic planning strategies Table tax abatement tion unincorporated area Virginia city
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Bibliographic information
| Title | Case Studies in Public Budgeting and Financial Management, Revised and Expanded Public Administration and Public Policy |
| Editor | W. Bartley Hildreth |
| Publisher | CRC Press, 2003 |
| ISBN | 0203911830, 9780203911839 |
| Length | 836 pages |
| Subjects | › Business & Economics / General Business & Economics / Management Science Business & Economics / Public Finance Political Science / Public Affairs & Administration |
| Export Citation | BiBTeX EndNote RefMan |