TY  - BOOK
AU  - Willoughby,Katherine G.
TI  - Public Budgeting in Context: Structure, Law, Reform and Results
T2  - Bryson Series in Public and Nonprofit Management Series
SN  - 9781118913116
AV  - HJ2051 -- .W497 2014eb 
U1  - 352.480973 
PY  - 2014///
CY  - Newark
PB  - John Wiley & Sons, Incorporated
KW  - Budget -- United States -- States
KW  - Electronic books
N1  - 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; 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; Budget Institutions, Reform, and Results -- Conclusion -- Discussion Questions -- Notes -- References -- List of Abbreviations and Acronyms -- Index -- End User License Agreement
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