Public Budgeting in Context: Structure, Law, Reform and Results(Bryson Series in Public and Nonprofit Management)

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.

Table of Contents:
Preface xiii Acknowledgments xvii About the Author xix One 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 Three 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 Four 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 Five 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 Six 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 Seven 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 Eight 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 Nine 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 Ten Budget Mechanics and Reforms 303 Budget Types 304 Budget Cycles and Timelines 309 Best Practices 315 Budget Reforms 320 Conclusion 335 Discussion Questions 335 Notes 336 References 338 Eleven Funding with Taxes and Other Revenues 341 Equity 343 Efficiency 345 Adequacy 347 Transparency 348 Collectability 351 Taxes in the United States and Guatemala 358 Intergovernmental Revenues 366 Conclusion 373 Discussion Questions 373 Notes 374 References 375 Twelve The Results of Government Spending 379 Human Rights Budget Work 380 Government Presence and Prosperity 384 Government Spending by Function 386 Social Indicators: Quality of Life 386 Country Competitiveness 391 Budget Reform in Italy 399 Health Care in Italy: Changing Budget Orientation 404 Budget Institutions, Reform, and Results 408 Conclusion 410 Discussion Questions 411 Notes 412 References 412 List of Abbreviations and Acronyms 415 Index 421 

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.