摘要:

Target base budgeting sets limits on how much a department may request in its budget. Departments must submit two budget requests—one within the target base and another for additional funds. Some supplemental requests may be funded from a reserve pool. Target base budgeting has been used in parts of the federal government over the last forty years. Its use continues to slowly expand. This article examines the experiences in three cities: Rochester, Tampa, and Phoeni

ISSN:0275-1100    

DOI:10.1111/1540-5850.00906

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

The U.S. Department of Defense develops policies, plans, and allocates resources using PPBS—the Planning, Programming, Budgeting System. The system is used to formulate both long‐range policies and resource allocation plans. The scope of DoD's activities make this an enormous undertaking. It is also politically charged because of the role of Congress in determining the department's budget and activities. Therefore, complexity and plurality characterize these proces

ISSN:0275-1100    

DOI:10.1111/1540-5850.00907

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Privatization of wastewater treatment facilities was encouraged by changes in the law and in the attitude of government officials during the early 1980s The idea was for localities to benefit from the efficiency gains expected when operations were transferred from municipal administration to a profit‐making organization. However, significant differences between the ideal and reality often existed, particularly when contracts all but eliminated the profit motiv

ISSN:0275-1100    

DOI:10.1111/1540-5850.00908

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

This study analyzes 127 cases of losses of internal accounting controls in state, local, and nonprofit agencies in North Carolina. The reasons for losses in control are identified and discussed along with ways of preventing such incidents.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00909

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

There is a potential for financial abuse in church organizations. Large amounts of money are collected, performance is difficult to measure, and financial records and controls are often not as strong as in other not‐for‐profit organizations. Members/ donors of church organizations must be able to judge the financial stewardship of the organizations. Thus, financial statements for churches must include usable information and be in an understandable format. This study examines the appropriateness of two different types of financial statements: the GAAP format and a specialized church for

ISSN:0275-1100    

DOI:10.1111/1540-5850.00910

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Although the importance of budget office personnel to the performance of state budget systems seems to be self‐evident, few studies have been conducted of this important subject. Using data from state budget office surveys, this study reviews changes in the educational characteristics of budget office staff between 1970 and 1990. Educational characteristics are examined as possible predictors of how budget systems operate. Topics of concern are the use of program information, the use of program analysis, and the exercise of accounting control. Consideration is given to the implications of current trends for future personnel requirements of budget office

ISSN:0275-1100    

DOI:10.1111/1540-5850.00911

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Like many large cities, Minneapolis faces the challenges of declining intergovernmental revenue, federal and state restriction on actions, and increased service demands. However, unlike most other places, Minneapolis does not suffer from severe fiscal stress. It has managed this feat by making changes in the organizational structure, planning, and budgeting process. This allowed the development of a comprehensive and coordinated approach to service delivery in the city.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00912

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Beginning in October 1988, a budgeteer‐exchange program has existed between Her Majesty's Treasury in the United Kingdom and the Office of Management and Budget in the United States. Cultural and constitutional differences make the jobs of the budgeteers in each country analogous but not equal. Differences that exist include organizational structure, work content, and information presentation to legislative bodie

ISSN:0275-1100    

DOI:10.1111/1540-5850.00913

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

Books reviewed:Irene Rubin,The Politics of Public Budgeting: Getting and Spending, Borrowing and BalancingPublic Works Today: A Profile of Local Service Organizations and ManagersWayne Vroman,Unemployment Insurance Trust Fund Adequacy in the 1990'sLaurence J. Kotlifoff and David A. Wise,The Wage Carrot and the Pension Stick: Retirement Benefits and Labour Force ParticipationLawrence J. Haas,Running on Empty: Bush, Congress, and the Politics of a Bankrupt GovernmentRobert Berne and Richard Schramm,The Financial Analysis of Governments

ISSN:0275-1100    

DOI:10.1111/1540-5850.00869_11_3

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY