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Summary
"Easy to read. Well organized. Most important, it's geared to the practitioner-- especially those working in smaller-size governmental units or those students who want jobs in the public sector." --Paul Green, Governors State University
This book provides descriptions, instructions, and exercises to help readers master government budgeting as it is actually practiced. University courses and training programs serving present and future state and local officials and staff will learn how to do public budgeting in this relevant, practical, and useful workbook. Each chapter presents techniques followed by step-by-step instructions complete with examples to help students learn the material. Self-test exercises conclude each chapter.
"This book is logical and thorough, and a 'kinder gentler. . .' approach to the subject. I like the approach and the execution." -- Daniel M. Barber, Professor, Center for Public Policy, California State University-Long Beach
Susan Riley, MPA, is Budget Supervisor for Volusia County, Florida, and an adjunct faculty member of both Daytona Beach Community College and University of Central Florida. Peter Colby, Ph.D., is Professor and Director of the Master of Public Administration Program, University of Central Florida.
Table of Contents
Exhibits
Preface
Acknowledgments
1 How to Read a Government Budget
Why You Need to Understand Your Government Budget
How this chapter will be useful
Objectives
Reading and Understanding the Budget
Three types of budgets
Three types of funds
Elements of a budget document
Exercise: Reading the Annual Budget Document
Notes
2 Coping With the Budget Process
Preparing the Budget
How this chapter will be useful
Objectives
The Budget Process
The phases of the budget cycle
The formal system
Agency needs: Building budgets rationally
External impacts on agency budgets
Exercise: Mastering the Budget Process
Step one: Homework
Step two: Role Play
Step three: Assessments
Options
Notes
3 Budgeting for Personal Services
Preparing an Agency Personnel Budget
How this chapter will be useful
Objectives
Preparing a Budget for Personal Services
Importance of personal services
Description of position types
Pay plans
Steps in developing a personal services budget
Exercise: Budgeting for Personnel
Notes
4 Budgeting for Operating Expenses and Capital Outlay
Budgeting Non-Personnel Expenses
How this chapter will be useful
Objectives
Budgeting for Expenses and Equipment
Budgeting for operating expenses
The incremental method
Analytic approaches
Unit cost calculations
Predetermined charges: internal service funds
Standard costs
Capital outlay
Some special considerations
Exercise: Budgeting Operating Expenses and Capital Outlay
Notes
5 Defending Budget Proposals
Defending Your Agency Budget
How this chapter will be useful
Objectives
The Justification and Analysis of Agency Budgets
Strategies versus justification
Mandatory, base, and discretionary expenditures
Three perspectives of an agency's budget review
The central budget office's review
The chief executives review
The legislature's review
Exercise: Defending and Reviewing Budget Requests
Notes6 Preparing Revenue Estimates
Revenue Estimation
How this chapter will be useful
Objectives
Estimating Revenues by Funds and Categories
Description of funds and major revenue
categories
Classification of funds
Major categories of revenue
Revenue estimating considerations
Revenue estimation models
Procedures for estimating revenues
Conclusion
Exercise: Revenue Estimations
Notes
7 Understanding the Property Tax
Working with the Property Tax
How this chapter will be useful
Objectives
The Property Tax
Step One—Assessment
Step Two—Exemptions and other reductions
Step Three—Calculations
Step Four—Collection
Three perspectives on the property tax
Exercise: Property Tax Calculations and
Communications
