Lecture notes in public budgeting and financial management - Volume 5

Provides an overview of budgeting and financial management in the public and non-profit sectors.

Fundamental concepts and practices of budgeting, financial management and public finance are introduced, with special emphasis on state and local government budgeting and financial management in the United States.

The objectives of courses in Public Budgeting and this title are to teach the basic concepts and nomenclature of public finance, to develop an understanding of budget processes as well as the sources and uses of public revenues, and to make relatively simple, but useful computations in an intelligent way.