Public budgeting in America / Robert W. Smith, Thomas D. Lynch.

Contents;

1. Budget formats and preparation
Budget format
Information to note
Building the budget
etc.

2. Public budgeting in context
What is public budgeting?
The budget cycle
Context of American budgeting
etc.

3. Toward modern budgeting
Prelude
Evolution
An executive focus
etc.

4. Budget behaviour
Politics and perspective
Strategies
The myth of the budget-maximizing bureaucrat
etc.

5. Analysis applied to budgeting
Theoretical foundation
Application difficulties
Data measure constraints
etc.

6. Analytical process
Program analysis
Importance of an issue
Feasibility of analysis
etc.

7. Operating budgets and accounting
Achieving control and thus accountability
Budget concepts and reports
Cash management and investments
etc.

8. Capital budgeting and debt administration
State and local debt
Nontraditional
Looking back for future lessons: Some important cases
etc.

9. Revenue systems
Intergovernmental revenue systems
Property tax and controversy
Assessment and taxation
etc.

10. Internal service functions
Property management
Property maintenance
Risk management
etc.

References : p. 390-391 . _ Glossary : p. 392-404 . _ Index : p. 405-418.