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

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.

List of contents

Preface xiii
 
Acknowledgments xvii
 
About the Author xix
 
O N E 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
 
T H R E E 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
 
F O U R Budget Foundations in US States 95
 
The Fiscal Landscape of States: Two Centuries of Growth 96
 
Legal Foundations for State Budgeting 98
 
Credit Ratings, GASB Standards, and Professional Guidelines 117
 
Conclusion 122
 
Discussion Questions 123
 
Notes 123
 
References 126
 
F I V E Budget Foundations in US Local Governments 129
 
The Multiplicity and Responsibilities of Local Governments 130
 
Local Government Powers 134
 
Local Government Fiscal Stress and Bankruptcy 143
 
Conclusion 149
 
Discussion Questions 150
 
Notes 151
 
References 152
 
S I X Executive Leadership and the Budget Agenda 155
 
Presidential versus Parliamentary Systems 156
 
Strategic Planning and the Budget Process 158
 
Public Leadership: Generating a Budget Plan 159
 
Executive Leadership in Parliamentary Systems 160
 
US Presidential Leadership and Budgeting 162
 
Presidential Job Performance 167
 
State Executive Leadership and Budgeting 169
 
US Local Leadership 182
 
Leadership in a Strong Mayor City Government 185
 
Conclusion 190
 
Discussion Questions 191
 
Notes 192
 
References 193
 
S E V E N Budget Powers of the Legislative Branch 197
 
Measuring Legislative Powers in the Budgetary Process 198
 
Legislative Budgeting in Select Governments 206
 
Legislative Reform 224
 
Conclusion 225
 
Discussion Questions 225
 
Notes 226
 
References 228
 
E I G H T Public Budgeting and the Courts: Judicial Influence on Economies and Budgets 231
 
The Judiciary and the Economy 232
 
Courts and Public Policy 233
 
The Judiciary and the Budget 240
 
Judges, Courts, and Corruption 245
 
Conclusion 260
 
Discussion Questions 261
 
Notes 261
 
References 263
 
N I N E The Bureaucracy, Citizens, the Media, and Public Budgets 267
 
The Budget-Maximizing Bureaucrat 268
 
Budget Execution Practices 271
 
Citizens and Budgets 281
 
Citizen Participation in US State Budgeting 287
 
The Media and Public Budgets 290
 
Conclusion 295
 
Discussion Questions 295
 
Notes 296
 
References 298
 
T E N Budget Mechanics and Reforms 303
 
Budget Types 304
 
Budget Cycles and Timelines 309
 

About the author

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.

Summary

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.

Product details

• Authors: Willoughby, K. G. Willoughby, Katherine G Willoughby, Katherine G. Willoughby, Kg Willoughby
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Hardback
• Released: 07.11.2014
• EAN: 9781118509326
• ISBN: 978-1-118-50932-6
• No. of pages: 464
• Series: Bryson Series in Public and Nonprofit Management; Bryson Series in Public and No; Bryson Series in Public and Nonprofit Management
• Subjects: Social sciences, law, business > Business > Management; Öffentliche Verwaltung, Business & management, Budgeting and financial management, Wirtschaft u. Management, Public Administration & Management, Öffentliche Verwaltung u. Management