Basics of Public Budgeting and Financial Management

Charles E. Menifield is dean of the School of Public Affairs and Administration (SPAA) at Rutgers, The State University of New Jersey–Newark. His research interests lie primarily in the areas of budgeting and financial management, public health and welfare, and policing. Other areas include, health and education finance, and public administration education.

This text is an excellent resource for graduate students in public budgeting and financial management courses. By combining public finance theory with practical applications and tools, this book allows students in my classes to prepare budget proposals, develop and defend capital budgets and capital improvement plans, and use a range of budgeting techniques and analytical models to prepare personnel services and operating budgets. Most importantly, the book’s contents make it easy for students to apply what they have learned directly into their work as public servants. As one student proclaimed, “I continue to be very pleased with the Menifield book which has tended to overlap with my experiences. For example, my agency is struggling with a structural deficit and utilizing other funds to maintain service levels, much like he discussed in chapter 7’”. The text also provides faculty with a plethora of resources (exercise solutions, power point presentations by chapter, instructors’ manual, and excel spreadsheets).

• List of Illustrations List of Tables List of ExhibitsPrefaceAcknowledgments General Book and Class Guidelines, Suggestions, and Pointers1. The Context of Public Sector BudgetsAppendices 1A-1G2. Preparing a Budget ProposalAppendices 2A-2D3. Personnel Services and Operating BudgetsAppendices 3A-3C4. Preparing a Capital Budget and a Capital Improvement PlanAppendices 4A-4E5. Funding State and Local BudgetsAppendices 5A-5G6. Budgeting Techniques and Analytical ModelsAppendices 6A-6C7. Financial ManagementAppendices 7A-7E8. Effectively Communicating DataAppendix 8A-8BReferencesAbout the Author