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  <titleInfo>
    <title>Public budgeting systems</title>
  </titleInfo>
  <name type="personal">
    <namePart>Lee, Robert D.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Johnson, Ronald Wayne</namePart>
    <namePart type="date">1942-</namePart>
  </name>
  <name type="personal">
    <namePart>Joyce, Philip G.</namePart>
    <namePart type="date">1956-</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Burlington</placeTerm>
    </place>
    <publisher>Jones &amp; Bartlett Learning</publisher>
    <dateIssued>2021</dateIssued>
    <edition>10th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xv, 560 p. : ill.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Robert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce.</note>
  <note>Includes bibliographical references and index.</note>
  <subject>
    <topic>Budget</topic>
    <geographic>United States</geographic>
  </subject>
  <subject>
    <topic>Budget process</topic>
    <geographic>United States</geographic>
  </subject>
  <subject>
    <topic>Program budgeting</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">HJ2051 .L38 2021</classification>
  <identifier type="isbn">9781284198980 (paperback)</identifier>
  <identifier type="isbn">1284198987</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">200512</recordCreationDate>
    <recordIdentifier source="OCoLC">on1224583358</recordIdentifier>
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