Public Budgeting in Context : Structure, Law, Reform and Results.
Katherine G. Willoughby
Bok Engelsk 2014 · Electronic books.
| Omfang | 1 online resource (454 pages)
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| Utgave | 1st ed.
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| Opplysninger | Intro -- Public Budgeting in Context: Structure, Law, Reform, and Results -- Copyright -- Contents -- Preface -- Acknowledgments -- About the Author -- Chapter One: Overview of Modern Public Budgeting -- What Is a Budget? -- Macro- and Micro-Budgeting -- Public and Private Budgeting -- The Role and Size of Government -- Modeling the Budgetary Process -- Branch and Root Methods of Decision Making -- Punctuated Equilibrium -- Real-Time Budgeting -- Budget Principles -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Two: Budget Foundations in Selected Countries -- Developing Versus Industrialized Countries -- Comparing Budgeting Systems -- Australia -- Brazil -- Guatemala -- India -- Italy -- Tanzania -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Three: Budget Law and History of the US Federal Government -- Early Budgeting -- An Executive Budget Process Is Born -- The Budget Act of 1921 -- Government Spending Growth and the Employment Act -- Congress Strives for Credibility -- Budget Balance and Management Improvement -- Gramm-Rudman-Hollings of 1985 -- Budget Enforcement Act and Chief Financial Officers Act of 1990 -- Balanced Budget Act of 1997 -- The Great Recession, Federal Stimulus, the 2011 Budget Act, and a Partial Shutdown -- Brinksmanship Brings Government Shutdown -- Then and Now, Budget Numbers -- Adherence to Rule of Law -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Four: Budget Foundations in US States -- The Fiscal Landscape of States: Two Centuries of Growth -- Legal Foundations for State Budgeting -- State Constitutions -- State Budget Institutions and Rules -- Performance Budgeting Laws in the States -- Credit Ratings, GASB Standards, and Professional Guidelines -- Credit Ratings -- GASB Standards and Professional Guidelines -- Conclusion.. - Budget Institutions, Reform, and Results -- Conclusion -- Discussion Questions -- Notes -- References -- List of Abbreviations and Acronyms -- Index -- End User License Agreement.. - Discussion Questions -- Notes -- References -- Chapter Five: Budget Foundations in US Local Governments -- The Multiplicity and Responsibilities of Local Governments -- Local Government Powers -- Dillon's Rule and Home Rule -- Becoming a City in Georgia -- Local Government Fiscal Stress and Bankruptcy -- Jefferson County, Alabama -- Central Falls, Rhode Island -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Six: Executive Leadership and the Budget Agenda -- Presidential versus Parliamentary Systems -- Strategic Planning and the Budget Process -- Public Leadership: Generating a Budget Plan -- Executive Leadership in Parliamentary Systems -- US Presidential Leadership and Budgeting -- Presidential Job Performance -- State Executive Leadership and Budgeting -- Governors as Budget and Policy Leaders -- Gubernatorial Agenda Setting: The Budget Message -- State of State Addresses Before, During, and After the Great Recession -- The Impact of Party on Gubernatorial Agenda -- US Local Leadership -- Leadership in a Strong Mayor City Government -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Seven: Budget Powers of the Legislative Branch -- Measuring Legislative Powers in the Budgetary Process -- Legislative Budgeting in Select Governments -- Australia -- Brazil -- United States -- US State Governments -- Legislative Reform -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Eight: Public Budgeting and the Courts: Judicial Influence on Economies and Budgets -- The Judiciary and the Economy -- Courts and Public Policy -- Courts and Health Care -- Courts and Education -- Courts and Public Pensions -- Courts and Corrections -- The Courts and Agency Budget Behavior -- The Judiciary and the Budget -- Budget Strategies of the Judiciary -- Budget Stringency in the US Federal Judiciary.. - Judges, Courts, and Corruption -- Perceptions of Judicial Corruption around the World -- Courts in the United States -- The Judiciary in India -- The Judiciary in Guatemala -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Nine: The Bureaucracy, Citizens, the Media, and Public Budgets -- The Budget-Maximizing Bureaucrat -- Budget Execution Practices -- Budget Execution in the United States -- Budget Execution in Governments Around the World -- Budget Execution in Subnational Governments -- Citizens and Budgets -- Citizen Participation in US State Budgeting -- The Media and Public Budgets -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Ten: Budget Mechanics and Reforms -- Budget Types -- Operating and Capital Budgets -- Budget Formats -- Budget Cycles and Timelines -- Best Practices -- Multiyear Perspective -- Results-Oriented Budgeting -- Structural Balance -- Procurement and Contracting -- Financial Reporting -- Budget Reforms -- New Public Management, Performance Measurement, and Budget Reform -- Budget Transparency -- Performance Budgeting Reforms -- Gender Budgeting -- US Local Governments -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Eleven: Funding with Taxes and Other Revenues -- Equity -- Efficiency -- Adequacy -- Transparency -- Collectability -- Taxes in the United States and Guatemala -- Taxing Wealth and Consumption in the United States -- Taxes in Guatemala -- Intergovernmental Revenues -- Conclusion -- Discussion Questions -- Notes -- References -- Chapter Twelve: The Results of Government Spending -- Human Rights Budget Work -- Government Presence and Prosperity -- Government Spending by Function -- Social Indicators: Quality of Life -- Country Competitiveness -- Budget Reform in Italy -- Health Care in Italy: Changing Budget Orientation.. - Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries Public Budgeting in Context examines budgeting at all levels of U.S. government-federal, state, and local-and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments today-industrialized or developing, large or small. For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanics-budget types, formats, timelines and reforms-are introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices. - at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of government spending-human rights budget analysis-and includes as an example the assessment of budget reform and results of public health spending in one selected government. Highlights of Public Budgeting in Context Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels Written by a noted expert in the field of public budgeting and financial management Contains illustrative examples from industrialized and developing countries Guides to innumerable datasets with information about governments and their budgets Includes a companion website filled with templates for budget and fiscal analysis Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world.
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| ISBN | 9781118913116
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