000			01732cam a22002898i 4500
001			on1224583358
003			OCoLC
007			ta
008			200512s2021 mau b 001 0 eng
020			_a9781284198980 (paperback)
020			_a1284198987
035			_a(OCoLC)1224583358
050			_aHJ2051 _b.L38 2021
100	1		_aLee, Robert D.
245	1	0	_aPublic budgeting systems / _cRobert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce.
250			_a10th ed.
260			_aBurlington : _bJones & Bartlett Learning, _c2021.
300			_axv, 560 p. : _bill.
504			_aIncludes bibliographical references and index.
505	0		_aChapter 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.
650		4	_aBudget _zUnited States.
650		4	_aBudget process _zUnited States.
650		4	_aProgram budgeting _zUnited States.
700	1		_aJohnson, Ronald Wayne, _d1942-
700	1		_aJoyce, Philip G., _d1956-
942			_2lcc _cBK
999			_c2070 _d2070