Public budgeting structure, process, legal framework and policy
with examples from industrialized and developing countries
Public Budgeting in Context examines budgeting at all
levels of U.S. government--federal, state, and local--and
in a sample of governments around the world. The book assesses the
context of public budgeting in these governments, especially the
legal foundations for its practice and how the process and final
budgets are impacted by governance structures, laws, various budget
actors and different branches of government. The author presents
focused attention on the influences on government budgets of the
executive, legislative and judicial branches of government, the
bureaucracy, the public and the media. In light of worldwide fiscal
malaise, especially during and since the Great Recession, this book
illustrates the heightened complexity of the budgeting environment
that pervades all governments today--industrialized or
developing, large or small.
For those who like to dive into the details, the book presents
numerous examples of public budgeting as practiced and points to
the wealth of data available for analyses of the budgetary context
and process, budget shares and results regarding virtually any
government of interest. Chapters cover the constitutional and
statutory provisions for budgeting in selected governments. Budget
and policy agenda setting and executive leadership, legislative
budget powers and the influence of the judiciary on modern
government budgets are exposed. Budget execution requirements of
the bureaucracy, the input of customers, clients and citizens to
government budgets, and media influences on public budgets and
agencies are highlighted. Budget mechanics--budget types,
formats, timelines and reforms--are introduced and compared.
Taxes and intergovernmental revenues are considered, with
predominant tax choices at every level of government in the United
States and those in a select, developing country represented. The
book introduces an emerging method for investigating the outcomes
of government spending--human rights budget analysis--and
includes as an example the assessment of budget reform and results
of public health spending in one selected government.
Highlights of Public Budgeting in Context
* Offers a comprehensive text for understanding public budgeting
in governments of a variety of contexts and capacities and across
different levels
* Written by a noted expert in the field of public budgeting and
financial management
* Contains illustrative examples from industrialized and
developing countries
* Guides to innumerable datasets with information about
governments and their budgets
* Includes a companion website filled with templates for budget
and fiscal analysis
Unravel the complex issues of modern public budgeting using this
unique presentation of its practice in a variety of governments in
the U.S. and a select sample from around the world.
Autorentext
KATHERINE G. WILLOUGHBY, Ph.D, is Professor of Public Management and Policy at the Andrew Young School of Policy Studies at Georgia State University. Dr. Willoughby teaches, writes, and conducts research in the areas of public budgeting, public financial management, public policy analysis and evaluation, strategic management, and organizational decision making. She is a prolific contributor to key scholarly and practitioner journals, including Public Administration Review, Public Performance Management Review, and Public Budgeting & Finance.
Zusammenfassung
Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries
Public Budgeting in Context examines budgeting at all levels of U.S. governmentfederal, state, and localand in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments todayindustrialized or developing, large or small.
For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanicsbudget types, formats, timelines and reformsare introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of government spendinghuman rights budget analysisand includes as an example the assessment of budget reform and results of public health spending in one selected government.
Highlights of Public Budgeting in Context
- Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels
- Written by a noted expert in the field of public budgeting and financial management
- Contains illustrative examples from industrialized and developing countries
- Guides to innumerable datasets with information about governments and their budgets
- Includes a companion website filled with templates for budget and fiscal analysis
Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world.
Inhalt
Preface xiii
Acknowledgments xvii
About the Author xix
One Overview of Modern Public Budgeting 1
What Is a Budget? 3
Macro- and Micro-Budgeting 7
Public and Private Budgeting 8
The Role and Size of Government 10
Modeling the Budgetary Process 13
Budget Principles 20
Conclusion 21
Discussion Questions 22
Notes 22
References 23
Two Budget Foundations in Selected Countries 25
Developing Versus Industrialized Countries 26
Comparing Budgeting Systems 32
Conclusion 56
Discussion Questions 57
Notes 57
References 61
Three Budget Law and History of the US Federal Government 65
Early Budgeting 66
An Executive Budget Process Is Born 69
Congress Strives for Credibility 73
Budget Balance and Management Improvement 76
Then and Now, Budget Numbers 82
Adherence to Rule of Law 86
Conclusion 87
Discussion Questions 88
Notes 89
References 91
Four Budget Foundations in US States 95
The Fiscal Landscape of S…