Part I. Public budgeting A. Political Economy of Budgeting 1. The political economy of city life cycles: a comparative analysis of services, expenditures, and revenues - Joseph P. Viteritti and Thomas W. Matteo 2. Equity and budgetary analysis: determining fair shares of local-option sales tax revenue - Dan Durning and Richard W. Campbell 3. Waste not, want not: school finance reform and educational equity in New Jersey - William A. Firestone and Margaret E. Goertz 4. Confidence, competence, and clientele: norm maintenance in budget preparation - Jerry McCaffery 5. The political economy of outsourcing - Arie Halachmi and Robert Boydston B. Budget management practices 6. Issues in budget execution - Jerry McCaffery and John E. Mutty 7. Do program budgets and performance indicators influence budget allocations? an assesssment of Mississippi budgeting - Edward J. Clynch 8. Performance budgeting in Florida: to muddle or not to muddle, that is the question - C. Nelson Easterling 9. Implementing and managing zero-base budgeting - Jerome B. McKinney 10. Target-based budgeting in Lincoln County - Frank U. Koehler and B.J. Reed 11. Strategic planning and budgeting in the "New Texas": putting service efforts and accomplishments to work - Texas Governor's Office of Budget and Planning 12. Transition to outcome-based budgeting: the case of Missouri's Department of Revenue and Milwaukee, Wisconsin - John P. Forrester and Rebecca Hendrick 13. Forecasting the General Fund Budget of a Local Government: the city of Pleasantville - Aman Khan 14. Revenue forecasting - Howard Fleeter and L. Lee Walker 15. Parties, professionalism, and changing budget battles in New York (1950-1997) - Jeffrey M. Stonecash 16. Capital budgeting practices in local governments: a comparative study of two states - Patricia Wigfall and Thomas D. Lynch 17. Procedures for programming and financing capital improvements - Alan Walter Steiss 18. Can the riverside community afford a massive debt-financed capital improvements program? - W. Bartley Hildreth and Gerald J. Miller 19. Budget analysis: a study in the budgetary practices of a small community - Michael Campenni and Aman Khan 20. Budgeting for unincorporated area services - Charles W. Washington C. Budgeting under financial stress 21. The collapse of federal fiscal home rule in the district of Columbia: an analysis of municipal financial conditions - Craig L. Johnson and John L. Mikesell 22. City-couty consolidation: the case of the illusive cost savings - Suzanne Leland and Kurt Thurmaier 23. Innovations in public budgeting: applying organizational development processes to downsizing - Herbert A. Marlowe, Jr. and Ronald C. Nyhan 24. Cutback management in Georgia: state agency responses to fiscal year 1992 budget reductions - Katherine G. Willoughby and Thomas P. Lauth 25. The struggle for better budgets: the curious case of the legislative conference system in New York State - Robert W. Smith Part II. Financial management A. Accouting, auditing, and financial reporting 26. Cash basis financial reporting for local government: a comparison with GAAP - Patti A. Mills and Jennie L. Mitchell 27. Changes for governmental Financial reporting - Terry K. Patton and Robert J. Freeman 28. Financial analysis of the city of Mesquite Falls, Texas, using comprehensive annual financial reports - Terry K. Patton and Aman Khan 29. Governmental audit recommendation follow-up systems: implementing recommendations effectively - David B. Pariser and Richard C. Brooks 30. Benchmarking and cost accouting: the north carolina approach - William C. Rivenbark and K. Lee Carter B. Financial management practices 31. Comparative analysis of key governmental financial indicators - Jesse W. Hughes 32. Financial performance monitoring and customer-oriented government: a case study - Michael W. Shelton and Troy Albee 33. Determining the full cost of residential solid waste services - David B. Pariser and Richard C. Brooks 34. Reengineering financial management: pittsburgh's unisource 2000 project - Rowan Miranda and Natalee Hillman 35. Learning from experience: cash management practices of a local government - Aman Khan 36. The evolution of a debt management policy and program: a case study of kentucky - James R. Ramsey and Merl Hackbart 37. The orange county debacle: where irresponsible cash and debt management practices collide - Craig L. Johnson and John L. Mikessell 38. The gordian knot of a project revenue bond default - W. Bartley hildreth 39. Obtaining a better bond rating: a case study - Charles Coe 40. Procurement dilemmas: social policies versus pure competition - the case of vendor preferences - Susan A. MacManus 41. Risk management: a case study - Bernard H. Ross and David H. Rosenbloom 42. The politics of pension investment returns - W. Bartley hildreth and Laurie W. Adams 43. Promises and pitfalls of contracting for public services: the LAWA case - Sandra M. Emerson 44. Enterprise fund operation in a west texas city - Aman Khan and Theodore J. Stumm 45. Ethical issues facing private, not-for-profit hospitals inthe united states: the case of the methodist hospital system - Alan Blankley and Dana Forgione C. Financial management under budgetary stress 46. Financial management under budgetary stress - C. Kurt Zorn 47. The richmond unified school district defaul: COPs, bankruptcy default, state intervention, and epilogue - Craig L. Johnson and John L. Mikesell 48. Property tax abatement: a case study of san marcos, texas - Kay Hofer 49. Financing a recycling facility through a public-private partnership - Patrick W. Manion 50. The chickens come home to roost: the publicization of private infrastructure - Ellen Rosell