TY - BOOK AU - Lee,Robert D. AU - Johnson,Ronald Wayne AU - Joyce,Philip G. TI - Public budgeting systems SN - 9781284198980 (paperback) AV - HJ2051 .L38 2021 PY - 2021/// CY - Burlington : PB - Jones & Bartlett Learning KW - Budget KW - United States KW - Budget process KW - Program budgeting N1 - Includes bibliographical references and index; Chapter 1. Introduction -- Chapter 2. The Public Sector in Perspective -- Chapter 3. Government, the Economy, and Economic Development -- Chapter 4. Budget Cycles -- Chapter 5. Budgeting for Revenues: Income Taxes, Payroll Taxes, and Property Taxes -- Chapter 6. Budgeting for Revenues: Transaction-Based Revenue Sources -- Chapter 7. Budget Preparation: The Expenditure Side -- Chapter 8. Budget Preparation: The Decision Process -- Chapter 9 Budget Approval: The Role of the Legislature -- Chapter 10. Budget Approval: The U.S. Congress -- Chapter 11. Budget Execution -- Chapter 12. Financial Management: Accounting, Reporting, and Auditing -- Chapter 13. Capital Assets: Planning and Budgeting, Analysis, and Management -- Chapter 14. Capital Finance and Debt Management -- Chapter 15. Intergovernmental Relations ER -