Public Budgeting in Context

KATHERINE G. WILLOUGHBY, Ph.D, is Professor of Public Management and Policy at the Andrew Young School of Policy Studies at Georgia State University. Dr. Willoughby teaches, writes, and conducts research in the areas of public budgeting, public financial management, public policy analysis and evaluation, strategic management, and organizational decision making. She is a prolific contributor to key scholarly and practitioner journals, including Public Administration Review, Public Performance Management Review, and Public Budgeting & Finance.

• Preface xiiiAcknowledgments xviiAbout the Author xixOne Overview of Modern Public Budgeting 1What Is a Budget? 3Macro- and Micro-Budgeting 7Public and Private Budgeting 8The Role and Size of Government 10Modeling the Budgetary Process 13Budget Principles 20Conclusion 21Discussion Questions 22Notes 22References 23Two Budget Foundations in Selected Countries 25Developing Versus Industrialized Countries 26Comparing Budgeting Systems 32Conclusion 56Discussion Questions 57Notes 57References 61Three Budget Law and History of the US Federal Government 65Early Budgeting 66An Executive Budget Process Is Born 69Congress Strives for Credibility 73Budget Balance and Management Improvement 76Then and Now, Budget Numbers 82Adherence to Rule of Law 86Conclusion 87Discussion Questions 88Notes 89References 91Four Budget Foundations in US States 95The Fiscal Landscape of States: Two Centuries of Growth 96Legal Foundations for State Budgeting 98Credit Ratings, GASB Standards, and Professional Guidelines 117Conclusion 122Discussion Questions 123Notes 123References 126Five Budget Foundations in US Local Governments 129The Multiplicity and Responsibilities of Local Governments 130Local Government Powers 134Local Government Fiscal Stress and Bankruptcy 143Conclusion 149Discussion Questions 150Notes 151References 152Six Executive Leadership and the Budget Agenda 155Presidential versus Parliamentary Systems 156Strategic Planning and the Budget Process 158Public Leadership: Generating a Budget Plan 159Executive Leadership in Parliamentary Systems 160US Presidential Leadership and Budgeting 162Presidential Job Performance 167State Executive Leadership and Budgeting 169US Local Leadership 182Leadership in a Strong Mayor City Government 185Conclusion 190Discussion Questions 191Notes 192References 193Seven Budget Powers of the Legislative Branch 197Measuring Legislative Powers in the Budgetary Process 198Legislative Budgeting in Select Governments 206Legislative Reform 224Conclusion 225Discussion Questions 225Notes 226References 228Eight Public Budgeting and the Courts: Judicial Influence on Economies and Budgets 231The Judiciary and the Economy 232Courts and Public Policy 233The Judiciary and the Budget 240Judges, Courts, and Corruption 245Conclusion 260Discussion Questions 261Notes 261References 263Nine The Bureaucracy, Citizens, the Media, and Public Budgets 267The Budget-Maximizing Bureaucrat 268Budget Execution Practices 271Citizens and Budgets 281Citizen Participation in US State Budgeting 287The Media and Public Budgets 290Conclusion 295Discussion Questions 295Notes 296References 298Ten Budget Mechanics and Reforms 303Budget Types 304Budget Cycles and Timelines 309Best Practices 315Budget Reforms 320Conclusion 335Discussion Questions 335Notes 336References 338Eleven Funding with Taxes and Other Revenues 341Equity 343Efficiency 345Adequacy 347Transparency 348Collectability 351Taxes in the United States and Guatemala 358Intergovernmental Revenues 366Conclusion 373Discussion Questions 373Notes 374References 375Twelve The Results of Government Spending 379Human Rights Budget Work 380Government Presence and Prosperity 384Government Spending by Function 386Social Indicators: Quality of Life 386Country Competitiveness 391Budget Reform in Italy 399Health Care in Italy: Changing Budget Orientation 404Budget Institutions, Reform, and Results 408Conclusion 410Discussion Questions 411Notes 412References 412List of Abbreviations and Acronyms 415Index 421