Practical Government Budgeting
eBook - PDF

Practical Government Budgeting

A Workbook for Public Managers

  1. 154 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Practical Government Budgeting

A Workbook for Public Managers

About this book

This book provides descriptions, instructions, and exercises to help readers master government budgeting as it is actually practiced. University courses and training programs serving present and future state and local officials and staff will learn how to do public budgeting in this relevant, practical, and useful workbook. Each chapter presents techniques followed by step-by-step instructions complete with examples to help students learn the material. Self-test exercises conclude each chapter.

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Perlego offers two plans: Essential and Complete
  • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
  • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Both plans are available with monthly, semester, or annual billing cycles.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Practical Government Budgeting by Susan L. Riley,Peter W. Colby in PDF and/or ePUB format, as well as other popular books in Politics & International Relations & Public Policy. We have over one million books available in our catalogue for you to explore.

Table of contents

  1. CONTENTS
  2. EXHIBITS
  3. PREFACE
  4. ACKNOWLEDGMENTS
  5. 1 HOW TO READ A GOVERNMENT BUDGET
  6. WHY YOU NEED TO UNDERSTAND YOUR GOVERNMENT BUDGET
  7. How this chapter will be useful
  8. Objectives
  9. READING AND UNDERSTANDING THE BUDGET
  10. Three types of budgets
  11. Three types of funds
  12. EXERCISE: READING THE ANNUAL BUDGET DOCUMENT
  13. Notes
  14. 2 COPING WITH THE BUDGET PROCESS
  15. PREPARING THE BUDGET
  16. How this chapter will be useful
  17. Objectives
  18. THE BUDGET PROCESS
  19. The phases of the budget cycle
  20. The formal system
  21. Agency needs: Building budgets rationally
  22. External impacts on agency budgets
  23. EXERCISE: MASTERING THE BUDGET PROCESS
  24. Step one: Homework
  25. Step two: Role Play
  26. Step three: Assessments
  27. Options
  28. Notes
  29. 3 BUDGETING FOR PERSONAL SERVICES
  30. PREPARING AN AGENCY PERSONNEL BUDGET
  31. How this chapter will be useful
  32. Objectives
  33. PREPARING A BUDGET FOR PERSONAL SERVICES
  34. Importance of personal services
  35. Description of position types
  36. Pay plans
  37. Steps in developing a personal services budget
  38. EXERCISE: BUDGETING FOR PERSONNEL
  39. Notes
  40. 4 BUDGETING FOR OPERATING EXPENSES AND CAPITAL OUTLAY
  41. BUDGETING NON-PERSONNEL EXPENSES
  42. How this chapter will be useful
  43. Objectives
  44. BUDGETING FOR EXPENSES AND EQUIPMENT
  45. Budgeting for operating expenses
  46. The incremental method
  47. Analytic approaches
  48. Unit cost calculations
  49. Predetermined charges: internal service funds
  50. Standard costs
  51. Capital outlay
  52. Some special considerations
  53. EXERCISE: BUDGETING OPERATING EXPENSES AND CAPITAL OUTLAY
  54. Notes
  55. 5 DEFENDING BUDGET PROPOSALS
  56. DEFENDING YOUR AGENCY BUDGET
  57. How this chapter will be useful
  58. Objectives
  59. THE JUSTIFICATION AND ANALYSIS OF AGENCY BUDGETS
  60. Strategies versus justification
  61. Mandatory, base, and discretionary expenditures
  62. Three perspectives of an agency's budget review
  63. The central budget office's review
  64. The chief executive's review
  65. The legislature's review
  66. EXERCISE: DEFENDING AND REVIEWING BUDGET REQUESTS
  67. Notes
  68. 6 PREPARING REVENUE ESTIMATES
  69. REVENUE ESTIMATION
  70. How this chapter will be useful
  71. Objectives
  72. ESTIMATING REVENUES BY FUNDS AND CATEGORIES
  73. Description of funds and major revenue categories
  74. Classification of funds
  75. Major categories of revenue
  76. Revenue estimating considerations
  77. Revenue estimation models
  78. Procedures for estimating revenues
  79. Conclusion
  80. EXERCISE: REVENUE ESTIMATIONS
  81. Notes
  82. 7 UNDERSTANDING THE PROPERTY TAX
  83. WORKING WITH THE PROPERTY TAX
  84. How this chapter will be useful
  85. Objectives
  86. THE PROPERTY TAX
  87. Step One—Assessment
  88. Step Two—Exemptions and other reductions
  89. Step Three—Calculations
  90. Step Four—Collection
  91. Three perspectives on the property tax
  92. EXERCISE: PROPERTY TAX CALCULATIONS AND COMMUNICATIONS 99
  93. 8 THE CAPITAL BUDGET PROCESS
  94. CAPITAL BUDGETS
  95. How this chapter will be useful
  96. Objectives
  97. PREPARING CAPITAL BUDGETS
  98. Components of the capital budget
  99. Advantages and disadvantages
  100. Developing a capital budget
  101. Conclusion
  102. EXERCISE: CAPITAL BUDGETING
  103. Notes
  104. 9 HOW TO SPEND YOUR BUDGET WISELY
  105. BUDGET EXECUTION
  106. How this chapter will be useful
  107. Objectives
  108. PLANS, MANAGEMENT AND CONTROL IN BUDGET EXECUTION
  109. The stages of budget execution
  110. Expenditure controls
  111. Spending money
  112. Purchasing
  113. Cash management
  114. Accounting and auditing
  115. EXERCISE: BUDGET EXECUTION
  116. Notes
  117. 10 MULTI-YEAR BUDGETS
  118. THE CASE FOR A MULTI-YEAR BUDGET PERSPECTIVE
  119. How this chapter will be useful
  120. Objectives
  121. MULTI-YEAR FORECASTING AND PLANNING
  122. The benefits of looking ahead
  123. Financial forecasts and gap analysis
  124. Impact analysis of budgetary decisions
  125. Multi-year planning for cyclical expenditures
  126. The politics of multi-year forecasts
  127. Conclusion
  128. EXERCISE: MULTI-YEAR FORECASTS
  129. Notes