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  <titleInfo>
    <title>Public budgeting systems</title>
  </titleInfo>
  <name type="personal">
    <namePart>Lee, Robert D.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Johnson, Ronald Wayne</namePart>
    <namePart type="date">1942-</namePart>
  </name>
  <name type="personal">
    <namePart>Joyce, Philip G.</namePart>
    <namePart type="date">1956-</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Sudbury, Mass</placeTerm>
    </place>
    <publisher>Jones and Bartlett Publishers</publisher>
    <dateIssued>c2008</dateIssued>
    <dateIssued encoding="marc">2008</dateIssued>
    <edition>8th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiii, 757 p. : ill. ; 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>Introduction -- The public sector in perspective -- Budget cycles -- Budgeting for revenues: income taxes, payroll taxes, and property taxes -- Budgeting for revenues: transaction-based revenue sources -- Budget preparation: the expenditure side -- Budget preparation: the decision process -- Budget approval: the role of the legislature -- Budget approval: the U.S. Congress -- Budget execution -- Financial management: accounting, reporting, and auditing -- Capital assets: planning and budgeting, analysis, and management -- Capital finance and debt management -- Intergovernmental relations -- Government, the economy, and economic development.</tableOfContents>
  <note type="statement of responsibility">Robert D. Lee, Jr., Ronald W. Johnson, Philip G. Joyce.</note>
  <note>Includes bibliographical references (p. 727-733) and index.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Budget</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Budget process</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Program budgeting</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">HJ2051 .L4 2008</classification>
  <classification authority="ddc" edition="23">352.4973 LEP</classification>
  <identifier type="isbn">9780763746681</identifier>
  <identifier type="isbn">0763746681</identifier>
  <identifier type="lccn">2007008764</identifier>
  <identifier type="uri">http://www.loc.gov/catdir/toc/ecip0713/2007008764.html</identifier>
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    <url displayLabel="Table of contents only">http://www.loc.gov/catdir/toc/ecip0713/2007008764.html</url>
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    <recordCreationDate encoding="marc">070316</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160601155739.0</recordChangeDate>
    <recordIdentifier source="BD-DhUL">14771511</recordIdentifier>
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