Public budgeting systems / Robert D. Lee, Jr., The Pennsylvania State University Professor Emeritus, Ronald W. Johnson, RTI International, Retired, Philip G. Joyce, University of Maryland School of Public Policy.

Revised edition of the authors' Public budgeting systems, c2013.

Includes bibliographical references and index.

"This book, which has been in continuous use through 9 editions since it was first published in 1973, is a general text on public budgeting in the United States. Its intent is to provide an overview of the complex environment of budgeting in the public sector. It focuses on all three levels of government (federal, state and local) and on the various systems, processes and rules that affect the collection of revenues and the allocation and management of resources. The book is the most comprehensive and current treatment of what is the crucial topic that dictates the success or failure of governments at all levels. Current and prospective public managers, accordingly, often succeed or fail in their careers based in large part on whether they are intelligent consumers of financial data and have an adequate understanding of the budget process. By providing a detailed overview of all aspects of budgeting and financial management, the book enables students to gain an appropriate understanding of a complex topic"-- Provided by publisher.