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The Basics of Public Budgeting and Financial Management


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Table of Contents

Preface Acknowledgements General Book and Class Guidelines, Suggestions, and Pointers Chapter 1 The Context of Public Sector Budgets Chapter 2 Preparing a Budget Proposal Chapter 3 Personnel Services and Operating Budgets Chapter 4 Preparing a Capital Budget and a Capital Improvement Plan Chapter 5 Funding State and Local Budgets Chapter 6 Budgeting Techniques and Analytical Models Chapter 7 Financial Management Chapter 8 Effectively Communicating Data Appendix End Notes

About the Author

Charles E. Menifield is a public administration professor and associate dean in the Harry S. Truman School of Public Affairs at the University of Missouri. He previously served as professor and interim director for the Division of Public and Nonprofit Administration at the University of Memphis. He was also a senior visiting scholar at the Congressional Budget Office and an Associate Professor at Mississippi State University. He is the author of four books and thirty three published journal articles and book chapters. For the last seventeen years he has taught budgeting and financial management courses and is actively involved in the Association for Budgeting and Financial Management.


The Basics of Public Budgeting and Financial Management offers basic budgeting and financial management skills that can be easily grasped by undergraduates, graduates, and practitioners. It is a great tool for helping students understand budgeting from both a theoretical and practical perspective. Not only are students provided with a rich understanding of theory, they are given hands-on experience with developing, justifying, and defending budgets, all of which are integral to bridging theory and practice. Each chapter contains questions that require application of the materials learned as well as exercises to help students improve their analytical, decision-making, and written communication skills. The book also provides partially filled Excel spreadsheets which are instrumental in providing students an opportunity to acquire experience in revenue estimation and budget preparation. Last, the book is accompanied with power point presentations and an instructor's manual which further makes the course easier to teach. -- LaShonda M. Stewart, assistant professor, Southern Illinois University Carbondale

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