This book is an introductory level budgeting and financial management textbook for students who are interested in learning how budgeting occurs in public and nonprofit organizations. The author uses homework assignments and PowerPoint Slides that make course preparation and instruction easy for the student and instructor.

In The Basics of Public Budgeting and Financial Management: A Handbook for Academics and Practitioners, 4th Edition, Charles E. Menifield carefully examines the key areas that every budgeting and financial management student needs to know in order to be a successful budgeteer in a local government, nonprofit, or state-level budget office. His analysis includes a discussion of: basic budgeting concepts; accounting techniques; a discussion of the budget process; budget techniques and analytical models; capital and personnel budgets; financial management; and budget presentations. Homework assignments reinforce the various subjects with practical applications that allow the students to reflect and engage the material in a realistic manner. This book blends budgetary theory and practice in a volume that is easy to understand by both undergraduate and graduate students alike.

List of Illustrations

List of Tables

List of Exhibits

Preface

Acknowledgments

General Book and Class Guidelines, Suggestions, and Pointers

1. The Context of Public Sector Budgets

Appendices 1A-1G

2. Preparing a Budget Proposal

Appendices 2A-2D

3. Personnel Services and Operating Budgets

Appendices 3A-3C

4. Preparing a Capital Budget and a Capital Improvement Plan

Appendices 4A-4E

5. Funding State and Local Budgets

Appendices 5A-5G

6. Budgeting Techniques and Analytical Models

Appendices 6A-6C

7. Financial Management

Appendices 7A-7E

8. Effectively Communicating Data

Appendix 8A-8B

References

About the Author