Approaches local government budgeting as the internal resource allocation process of a highly differentiated organization that operates in a very political environment, and whose boundaries are particularly permeable during the formal budget process.
Offers a polemic on budget theory, which can be used as a secondary text in graduate courses in public budgeting and financial management, especially in MPA programs that focus on local government management. Explores traditional budgeting concepts in the context of local government budgeting, and introduces additional issues important at the local level. Each chapter ends with a section on a significant management issue related to the subject of the chapter, illustrating theoretical issues and presenting practical advice. Annotation c. by Book News, Inc., Portland, Or.