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The basics of public budgeting and financial management: a handbook for academics and practitioners
The purpose of this textbook/workbook is to connect budgetary theory with practice and provide public budget and finance students with basic budgeting and financial management tools. From the perspective of a bureaucrat, students examine various concepts and then work through in-class and out-ofclass exercises and problems to reinforce those concepts and ideas.
Chapter 1 begins with an overview of the basic budgeting concepts, types of budgets, and the various types of accounting techniques. Chapter 2 follows with a discussion of the budget cycle, budget calendars, and actors involved in the process. Chapters 3 and 4 examine personal services, operating, and capital budgets. Chapter 5 takes a close look at the various ways to fund public budgets. Chapter 6 examines budgeting techniques and analytical models, and shows students how these methods are useful in answering important policy questions. Chapter 7 discusses financial management issues that are important in the twenty-first century. This includes a discussion of cash management, risk management, procurement, debt management, incentivizing economic development, and cutback management strategies. Chapter 8 examines data sources, data quality and appropriateness; and the different ways to communicate budget data effectively using charts, graphs, and slides.
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