@book{74263,
	author = {Miller, Gerald.},
	title = {Government financial management theory /},
	publisher = {M. Dekker,},
	year = {c1991.},
	series = {Public administration and public policy ;},
	address = {New York :},
	url = {http://www.loc.gov/catdir/enhancements/fy0745/90028409-d.html}
}