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Lecture notes in public budgeting and financial management

Author: William Duncombe
Publisher: [Place of publication not identified] : World Scientific Pub, 2018.
Series: World Scientific lecture notes in economics, v. 5
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
"This lecture notes provides an overview of budgeting and financial management in the public and non-profit sectors. Fundamental concepts and practices of budgeting, financial management and public finance are introduced, with special emphasis on state and local government budgeting and financial management in the United States. The objectives of courses in Public Budgeting and this title are to teach the basic  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
(OCoLC)953843902
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: William Duncombe
ISBN: 9789813145917 9813145919 9789813145924 9813145927
OCLC Number: 1043342356
Description: 1 online resource
Contents: Intro; Contents; Foreword; Preface; About the Author; Lecture 1. Introduction to Budgeting and Public Finance; 1.1 Setting Priorities in Chongoria; 1.2 Budgets Set Priorities; 1.3 Stylized Facts about Government Growth; 1.4 Budgeting Overview; 1.4.1 What are the objectives of the budget process?; 1.4.2 What is different about public budgeting?; 1.5 Budget Cycle; 1.5.1 Preparation/review; 1.5.2 Legislative approval; 1.5.3 Execution; 1.5.4 Audit/evaluation; 1.6 The Budget Cycle in Non-profit Organizations; 1.7 The Budget Document; 1.7.1 The transmittal letter; 1.7.2 Summary tables. 1.7.3 Tax and spending bills: the real budgetLecture 2. The Basics of Budget Preparation; 2.1 Taking Charge at the ORB; 2.2 Getting Started on the Budget; 2.2.1 Budget history; 2.2.2 Budget guidelines; 2.2.3 Preparation instructions; 2.3 Current Service Budget and Improvements; 2.4 Personnel Budget; 2.4.1 Updating personnel budgets; 2.4.2 Budgeting personnel for new or expanded service; 2.5 Non-personnel Operating Budget; 2.5.1 Example: Okiana nursing home patient review; Lecture 3. The Use of Cost Accounting to Improve Budgeting; 3.1 Introduction. 3.2 A Brief Introduction to Financial Accounting3.2.1 Elements of financial data; 3.2.1.1 Assets; 3.2.1.2 Liabilities; 3.2.1.3 Net assets/fund balances; 3.2.1.4 Revenues and expenses/expenditures; 3.2.2 Measurement focus/basis of accounting; 3.2.2.1 Accrual accounting; 3.2.2.2 Modified-accrual accounting; 3.2.2.3 Cash accounting; 3.2.3 Fund accounting; 3.2.3.1 Governmental funds; 3.2.3.2 Proprietary funds; 3.2.3.3 Fiduciary funds; 3.3 Cost Accounting; 3.3.1 Flow of funds; 3.3.1.1 Appropriation; 3.3.1.2 Obligations; 3.3.1.3 Outlay; 3.3.1.4 Cost; 3.3.2 Direct versus indirect costs. 3.3.2.1 Mission centers and service centers3.3.2.2 Direct costs; 3.3.2.3 Indirect costs; 3.3.3 Developing a cost accounting system; 3.3.3.1 Determine mission centers; 3.3.3.2 Determine direct costs; 3.3.3.3 Allocate indirect costs; 3.3.3.4 Example: Cost analysis at Helping Hands; 3.3.4 Classifying costs by how they vary; 3.3.4.1 Defining the units of output or activities provided by the agency; 3.3.4.2 Collecting cost data; 3.3.4.3 Classify inputs; 3.3.4.4 Develop cost rates; 3.3.4.5 Example: Cost analysis at Helping Hands; 3.3.5 Improvements to cost accounting system. 3.3.6 Estimating unit costs3.3.7 Example: Cost analysis at Helping Hands; 3.3.8 In-class exercise: Heartland county road department; Lecture 4. Getting Control of Your Budget: The Use of Cost Analysis in Budgeting; 4.1 Introduction; 4.2 Cost Analysis; 4.2.1 Estimating unit costs; 4.2.2 Flexible budgets; 4.3 Strategies for Reducing the Deficit; 4.3.1 Increasing productivity; 4.3.2 Increase output; 4.3.3 Drop one of the services; 4.3.4 Privatizing one of the services; Lecture 5. Budget Review and Approval; 5.1 Budgeting Hardnox; 5.2 Budget Office Review; 5.2.1 Roles of the budget office.
Series Title: World Scientific lecture notes in economics, v. 5
Responsibility: William Duncombe.

Abstract:

"This lecture notes provides an overview of budgeting and financial management in the public and non-profit sectors. Fundamental concepts and practices of budgeting, financial management and public finance are introduced, with special emphasis on state and local government budgeting and financial management in the United States. The objectives of courses in Public Budgeting and this title are to teach the basic concepts and nomenclature of public finance, to develop an understanding of budget processes as well as the sources and uses of public revenues, and to make relatively simple, but useful computations in an intelligent way. Key course learning outcomes include the abilities to: explain and assess key elements of government budgeting processes; apply concepts of cost accounting and analysis to understand agency expenditure needs; design and produce a flexible budget for a government agency; and apply concepts and measures of efficiency, equity, and adequacy to the evaluation of government revenue policies. There are no indispensable pre-requisites by the reader, and it has been designed for students from a wide variety of backgrounds and undergraduate majors. Although this works well as an introductory text to a broader public administration curriculum, it also can make sense for students to take after some more basic courses in economics, policy analysis, and public organizations. Issues of tax incidence and the effect of taxes on economic efficiency can be covered in greater depth."--Publisher's website.

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