Case Studies in Public Budgeting and Financial Management, Revised and Expanded

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W. Bartley Hildreth
CRC Press, Mar 11, 2003 - Political Science - 836 pages
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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.
 

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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
Index
785
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