A practical guide to how governments craft budgets, written to help officials and students understand the process.
This handbook explains the forms, rules, and steps used in budget making, with special reference to states. It covers how budgets are organized, how appropriation measures are prepared, and how revenues and expenditures are recorded. You’ll see how budgets are presented to elected bodies, and how supporting information and messages help explain the plan.
- How to structure a budget from start to finish, including the budget document and appropriation ordinance.
- How to classify expenditures, revenues, and funds for clear reporting and control.
- How budgets are reviewed, revised, and approved, with emphasis on real-world procedures and forms.
- How budget messages, public hearings, and supporting schedules communicate the plan to readers.
Ideal for students, public administrators, and anyone involved in state or local budgeting, this edition provides a grounded, step-by-step view of budgeting in government.