Angol
Budgeting is probably the single most important function in government, considering the amount of money the government spends each year on various expenditure programs and activities, as well as the time it spends in preparing the budget, appropriating funds, and, finally, executing the budget. The book integrates theory and practice of public budgeting into a single text. It is divided into three parts: Part I deals with budget background, focusing on elements of taxation, government expenditures, and revenues. Part II deals with budget basics, focusing on both operating and capital budget. And Part III deals with budget tools, especially those related to capital rationing, budget forecasting, and analyzing government revenues, expenditures, and economic base. Written in a simple, concise, and easy to understand manner, Fundamentals of Public Budgeting and Finance captures the multidimensional nature of public budgeting that students, as well as practitioners, will find useful.
