Download or read book Accrual Budgeting written by United States. General Accounting Office and published by DIANE Publishing. This book was released on 2000 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budget surpluses experiences of other nations and implications for the United States report to the Chairman and ranking minority member Committee on the Budget U S Senate written by and published by DIANE Publishing. This book was released on with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Download or read book Accrual Budgeting written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-03-14 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: AIMD-00-57 Accrual Budgeting: Experiences of Other Nations and Implications for the United States
Download or read book Global Encyclopedia of Public Administration Public Policy and Governance written by Ali Farazmand and published by Springer Nature. This book was released on 2023-04-05 with total page 13623 pages. Available in PDF, EPUB and Kindle. Book excerpt: This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.
Download or read book Month in Review written by and published by . This book was released on 2000-02 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Biennial Budgeting written by United States. Congress. House. Committee on Rules and published by . This book was released on 2000 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budget of the United States Government written by United States. Office of Management and Budget and published by . This book was released on 2003 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Government Budgets written by R. Mark Musell and published by Routledge. This book was released on 2019-08-13 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public budgets follow rules of presentation and use terms that make sense to few outside the world of public finance. Moreover, practices vary widely among the thousands of governments across the globe, between federal, state, and local levels of government in the United States, and among nonprofit organizations, many of which provide services similar to governments. Understanding Government Budgets, Second Edition offers a detailed examination of each of the different types of information found in budgets, featuring annotated examples from a variety of organizations. It expands on explanations in the previous edition by including a wealth of examples from governments abroad and from the nonprofit sector. The book stresses that the choices made about content, format, and organization influence the story a budget tells. Designed to help citizens, students, and policy makers become more informed users of public budgets, this book makes the format of budgets and the information they contain accessible and understandable, providing users with the tools they need to make better sense of public organizations and their performance. Complete with online instructor support material including sample problems, in-class exercises, and discussion questions for each chapter, Understanding Government Budgets, Second Edition is perfect for undergraduate or graduate-level courses in budgeting and public administration, and offers a useful guide to budgets for citizens with an interest in how government operates.
Download or read book Accrual Budgeting Experiences of Other Nations and Implications for the United States written by and published by . This book was released on 2000 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal budget serves as the primary financial plan of the federal government. Although budget decisions are inherently based on political choice, the method of budget reporting plays an important role by determining the information available and incentives provided to policymakers. Further, because the budget process serves as a key point of accountability, the way costs are measured in the budget can have significant consequences for managerial incentives. Therefore, choices about the method of budget reporting represent much more than technical decisions about how to measure cost; rather they reflect fundamental choices about the controls and incentives to be provided by the decision-making process.
Download or read book Government Budgeting and Financial Management in Practice written by Gerald J. Miller and published by Routledge. This book was released on 2017-09-25 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The right turn in U. S. politics has increased conflict over both ends and means in government budgeting and financial management. Overlapping and competing views of the way the world works drive finance officials’ practice. Taking a new look at public financial management that acknowledges the multiple, competing realities, Government Budgeting and Financial Management in Practice: Logics to Make Sense of Ambiguity examines transaction cost economics and other small government, managed-by-the-market techniques as the latest reincarnation of public budgeting and financial management orthodoxy. Gerald J. Miller reviews new research on the continuing validity of the political dimension of government finance decisions and the multiple, intensely argued constructions of reality the finance official must make sense of. Miller discusses major advances in interpretive approaches to budgeting and finance and how they dominate writing in the broader field of public administration. He also examines the effects of the explosion of information systems, new budget techniques, nonconventional ways of spending, and new technologies. The book uses a question as the motivating force to understand some facets of today’s government budgeting, finance, and financial management: where do the critical assumptions come from to drive financial management? Miller takes the history of reform, developments in the field and the logics finance officials say they use as sources for these assumptions and examines what they reveal about constructions of the government finance world. Exploring new avenues of financial management thinking, the book discusses ambiguity and interpretations that move the unclear preferences, ends, and goals toward consensus. The author identifies an alternative approach to research that explains important facets of financial management. This approach is drawn directly from practice, events and problems in public organizations and from the creedal bent of many political actors in competition.
Download or read book Understanding Similarities Differences Between Accrual Cash Deficits written by United States. Government Accountability Office and published by DIANE Publishing. This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal exposures improving the budgetary focus on longterm costs and uncertainties written by and published by DIANE Publishing. This book was released on with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Budgeting Systems written by Robert D. Lee Jr. and published by Jones & Bartlett Publishers. This book was released on 2009-11-09 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.
Download or read book Public Financial Management and Its Emerging Architecture written by Mr.M. Cangiano and published by International Monetary Fund. This book was released on 2013-04-05 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades.
Download or read book Public Productivity Handbook written by Marc Holzer and published by CRC Press. This book was released on 2004-02 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presented by Holzer (public administration, Rutgers U., US) and Lee (public administration, Catholic U. of Korea), 38 papers address ''public administration professionals who are seeking insights into improving productivity and performance in the context of efficiency, effectiveness, quality, and out.
Download or read book Concurrent Resolution on the Budget for Fiscal Year 2006 written by United States. Congress. Senate. Committee on the Budget and published by . This book was released on 2005 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt: