01851cam a22003018i 4500001001300000003000600013007000300019008004100022020003000063020001500093035002200108050002200130100001900152245008800171250001300259260005300272300002300325504005100348505085300399650002701252650003501279650003801314700003401352700002901386942001201415952010701427999001501534on1224583358OCoLCta200512s2021 mau b 001 0 eng  a9781284198980 (paperback) a1284198987 a(OCoLC)1224583358 aHJ2051b.L38 20211 aLee, Robert D.10aPublic budgeting systems /cRobert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce. a10th ed. aBurlington : bJones & Bartlett Learning,c2021. axv, 560 p. :bill. aIncludes bibliographical references and index.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. 4aBudgetzUnited States. 4aBudget processzUnited States. 4aProgram budgetingzUnited States.1 aJohnson, Ronald Wayne,d1942-1 aJoyce, Philip G.,d1956- 2lcccBK 00104070aPNLIBbPNLIBcGENd2021-06-17oHJ2051 .L38 2021pPNLIB21061883r2021-06-17w2021-06-17yBK c2070d2070