Displays strategies in system implementation, policy formulation, government accounting, and financial reporting. Clarifies procedures to solve cutback and downsizing dilemmas using theoretical models, as well as manage financial activities under budgetary strain. Compiles a wide range of case studies and examples to simplify concepts and procedures.

PUBLIC BUDGETING

A. Political Economy of Budgeting

The Political Economy of City Life Cycles: A Comparative Analysis of Services, Expenditures, and Revenues Joseph P. Viteritti and Thomas W. Matteo
Equity and Budgetary Analysis: Determining Fair Shares of Local-Option Sales Tax Revenue Dan Durning and Richard W. Campbell
Waste Not, Want Not: School Finance Reform and Educational Equity in New Jersey William A. Firestone and Margaret E. Goertz
Confidence, Competence, and Clientele: Norm Maintenance in Budget Preparation Jerry McCaffery
The Political Economy of Outsourcing Arie Halachmi and Robert Boydston

B. Budget Management Practices

Issues in Budget Execution Jerry McCaffery and John E. Mutty
Do Program Budgets and Performance Indicators Influence Budget Allocations? An Assessment of Mississippi Budgeting Edward J. Clynch
Performance Budgeting in Florida: To Muddle or Not to Muddle, That is the Question C. Nelson Easterling
Implementing and Managing Zero-Base Budgeting Jerome B. McKinney
Target-Based Budgeting in Lincoln County Frank U. Koehler and B.J. Reed
Strategic Planning and Budgeting in the "New Texas": Putting Service Efforts and Accomplishments to Work Texas Governor's Office of Budget and Planning
Transition to Outcome-Based Budgeting: The Case of Missouri's Department of Revenue and Milwaukee, Wisconsin John P. Forrester and Rebecca Hendrick
Forecasting the General Fund Budget of a Local Government: The City of Pleasantville Aman Khan
Revenue Forecasting Howard Fleeter and L. Lee Walker
Parties, Professionalism, and Changing Budget Battles in New York (1950-1997) Jeffrey M. Stonecash
Capital Budgeting Practices in Local Governments: A Comparative Study of Two States Patricia Wigfall and Thomas Lynch
Procedures for Programming and Financing Capital Improvements Alan Walter Steiss
Can the Riverside Community Afford a Massive Debt-Financed Capital Improvements Program? W. Bartley Hildreth and Gerald J. Miller
Budget Analysis: A Study in the Budgetary Practices of a Small Community Michael Campenni and Aman Khan
Budgeting for Unincorporated Area Services Charles W. Washington

C. Budgeting Under Financial Stress

The Collapse of Federal Fiscal Home Rule in the District of Columbia: An Analysis of Municipal Financial Conditions Craig L. Johnson and John L. Mikesell
City-County Consolidation: The Case of the Illusive Cost Savings Suzanne Leland and Kurt Thurmaier
Innovations in Public Budgeting: Applying Organizational Development Processes to Downsizing Herbert A. Marlowe, Jr. and Ronald C. Nyhan
Cutback Management in Georgia: State Agency Responses to Fiscal Year 1992 Budget Reductions Katherine G. Willoughby and Thomas P. Lauth
The Struggle for Better Budgets: The Curious Case of the Legislative Conference System in New York State Robert W. Smith

FINANCIAL MANAGEMENT

A. Accounting, Auditing, and Financial Reporting

Cash Basis Financial Reporting for Local Government: A Comparison with GAAP Patti A. Mills and Jennie L. Mitchell
Changes for Governmental Financial Reporting Terry K. Patton and Robert J. Freeman
Financial Analysis of the City of Mesquite Falls, Texas, Using Comprehensive Annual Financial Reports Terry K. Patton and Aman Khan
Governmental Audit Recommendation Follow-up Systems: Implementing Recommendations Effectively David B. Pariser and Richard C. Brooks
Benchmarking and Cost Accounting: The North Carolina Approach William C. Rivenbark and K. Lee Carter

B. Financial Management Practices

Comparative Analysis of Key Governmental Financial Indicators Jesse W. Hughes
Financial Performance Monitoring and Customer-Oriented Government: A Case Study Michael W. Shelton and Troy Albee
Determining the Full Cost of Residential Solid Waste Services David B. Pariser and Richard C. Brooks
Reengineering Financial Management: Pittsburgh's Unisource 2000 Project Rowan Miranda and Natalee Hillman
Learning from Experience: Cash Management Practices of a Local Government Aman Khan
The Evolution of a Debt Management Policy and Program: A Case Study of Kentucky James R. Ramsey and Merl Hackbart
The Orange County Debacle: Where Irresponsible Cash and Debt Management Practices Collide Craig L. Johnson and John L. Mikesell
The Gordian Knot of a Project Revenue Bond Default W. Bartley Hildreth
Obtaining a Better Bond Rating: A Case Study Charles Coe
Procurement Dilemmas: Social Policies Versus Pure Competition-The Case of Vendor Preferences Susan A. MacManus
Risk Management: A Case Study Bernard H. Ross and David H. Rosenbloom
The Politics of Pension Investment Returns W. Bartley Hildreth and Laurie W. Adams
Promises and Pitfalls of Contracting for Public Services: The LAWA Case Sandra M. Emerson
Enterprise Fund Operation in a West Texas City Aman Khan and Theodore J. Stumm
Ethical Issues Facing Private, Not-for-Profit Hospitals in the United States: The Case of the Methodist Hospital System Alan Blankley and Dana Forgione

C. Financial Management Under Budgetary Stress

Financial Management Under Budgetary Stress C. Kurt Zorn
The Richmond Unified School District Default: COPs, Bankruptcy, Default, State Intervention, and Epilogue Craig L. Johnson and John L. Mikesell
Property Tax Abatement: A Case Study of San Marcos, Texas Kay Hofer
Financing a Recycling Facility Through a Public-Private Partnership Patrick W. Manion
The Chickens Come Home to Roost: The Publicization of Private Infrastructure Ellen Rosell

Index