Public Budgeting in Context: Structure, Law, Reform and Results

Public Budgeting in Context: Structure, Law, Reform and Results
ISBN-10
1118913108
ISBN-13
9781118913109
Category
Business & Economics
Pages
456
Language
English
Published
2014-09-02
Publisher
John Wiley & Sons
Author
Katherine G. Willoughby

Description

Public budgeting structure, process, legal framework and policywith examples from industrialized and developing countries Public Budgeting in Context examines budgeting at alllevels of U.S. government—federal, state, and local—andin a sample of governments around the world. The book assesses thecontext of public budgeting in these governments, especially thelegal foundations for its practice and how the process and finalbudgets are impacted by governance structures, laws, various budgetactors and different branches of government. The author presentsfocused attention on the influences on government budgets of theexecutive, legislative and judicial branches of government, thebureaucracy, the public and the media. In light of worldwide fiscalmalaise, especially during and since the Great Recession, this bookillustrates the heightened complexity of the budgeting environmentthat pervades all governments today—industrialized ordeveloping, large or small. For those who like to dive into the details, the book presentsnumerous examples of public budgeting as practiced and points tothe wealth of data available for analyses of the budgetary contextand process, budget shares and results regarding virtually anygovernment of interest. Chapters cover the constitutional andstatutory provisions for budgeting in selected governments. Budgetand policy agenda setting and executive leadership, legislativebudget powers and the influence of the judiciary on moderngovernment budgets are exposed. Budget execution requirements ofthe bureaucracy, the input of customers, clients and citizens togovernment budgets, and media influences on public budgets andagencies are highlighted. Budget mechanics—budget types,formats, timelines and reforms—are introduced and compared.Taxes and intergovernmental revenues are considered, withpredominant tax choices at every level of government in the UnitedStates and those in a select, developing country represented. Thebook introduces an emerging method for investigating the outcomesof government spending—human rights budget analysis—andincludes as an example the assessment of budget reform and resultsof public health spending in one selected government. Highlights of Public Budgeting in Context Offers a comprehensive text for understanding public budgetingin governments of a variety of contexts and capacities and acrossdifferent levels Written by a noted expert in the field of public budgeting andfinancial management Contains illustrative examples from industrialized anddeveloping countries Guides to innumerable datasets with information aboutgovernments and their budgets Includes a companion website filled with templates for budgetand fiscal analysis Unravel the complex issues of modern public budgeting using thisunique presentation of its practice in a variety of governments inthe U.S. and a select sample from around the world.

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