Workbook for Public Budgeting
Edition: 1
Copyright: 2023
Pages: 106
Edition: 1
Copyright: 2023
Pages: 70
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Workbook for Budgeting is a practical, down to earth text paired with hands-on exercises that focuses on quick assimilation of basic budgeting concepts, knowledge building, and real budgeting skills. Written at the upper-level undergraduate or graduate level, the text does not assume knowledge of budgeting but pairs brief foundational readings with hands-on exercises so that students can leave the class with actual budgeting skills. Without jargon and long-winded explanations, Workbook for Budgeting provides the instructor with materials that supplements the instructor's knowledge base and eases class preparation.
The text explains the five steps of the budget cycle with exercises for each step and focuses primarily on the state and local government level, where most students will work. Topics include budget preparation, the fiscal year, human resource costs, program budgeting, legislative budgeting and the special case of the U.S. Congress, funds, cash management, privatization, and capital projects. Readings and exercises are not only focused on math and numbers but mirror real life conditions that show students how real people make budgets that support policy and solve problems in America. Students will see that they, too, can learn budgeting without the typical hesitation of the usual numbers-type class. They will enjoy the journey.
What Is Budgeting?
A Schedule Format Politics
A Theory of Budgeting?
Rationality
Incrementalism
The Hierarchy of Need
Legal Requirements
Urgent Needs
Regular Needs
Wants
Separation of Powers
The Budgeting Cycle
The Central Budget Office (CBO)
Step 1a Revenue Estimation
Revenue Types
Directly Assessed Taxes
Transaction-Based Taxes & Charges
User Charges/ Fees
Fines
Intergovernmental Revenues
Implementation, Operation, and Adjustment
Sales Taxes and User Fees
Tax Incentives
Tax Concepts
Regressive or Progressive?
Step 1b Vision Statements
Public Service Values for Public Administrators
Step 2a Departments Make a Budget
Salary and Taxes
Unemployment and Worker Compensation
Health Insurance
Pensions & Retirement Costs
Calculating Employee Costs
Hourly Wages
Impacts on Personnel Costs
Step 2b Program Budgeting
Background and Purpose
Calculating a Program Budget
Outputs and Impacts
Step 3 CBO Repackages Department Requests
Reconciling the Budget Requests
Hearings with the CBO
Step 4a Legislative Budgeting
The General Role of Legislatures
Representation
Executive-Legislative Relationship
Budget Hearings
The Special Case of the U. S. Congress
Debt Is Money
Step 4b The State and Local Legislative Budgeting Process
Legislative Budgeting in States
The Local Scene
Step 5 Budget Execution
Reviewing the Budget Cycle
Control of Spending
Amending the Budget Funds
A Legal Straightjacket
Cash Management
Managing the Money
Two Systems of Accounting
Privatization and Contracting Out
When Contracts Go Bad
Capital Projects Analysis
Cost-Efficiency
Debt
Calculating Debt Service
Qualitative Factors
Conclusion
Sources Consulted
Index
Dr. Barbara Neuby teaches public finance courses and Homeland Security in the Master of Public Administration program at Kennesaw State University. With 30 years of experience, Dr. Neuby researches the financial system and homeland security topics and has won several teaching awards.