Synopsis
This edition emphasizes methods by which financial decisions are reached within a system, as well as ways in which different types of information are used in budgetary decision-making.
Booknews
New edition of a general examination of public budgeting that surveys the current state of the art among all levels of government in the US. Covers the distinction between the public and private sectors, budget cycles, budget preparation, approval and execution of a budget, financial management, and intergovernmental relations. The authors stress the use of program information since budget reforms for decades have sought to introduce greater program considerations into financial decisions. Intended primarily for budget practitioners and scholars. Annotation c. by Book News, Inc., Portland, Or.