Katherine G. Willoughby 
Public Budgeting in Context [EPUB ebook] 
Structure, Law, Reform and Results

Public budgeting structure, process, legal framework and policy
with examples from industrialized and developing countries
Public Budgeting in Context examines budgeting at all
levels of U.S. government–federal, state, and local–and
in a sample of governments around the world. The book assesses the
context of public budgeting in these governments, especially the
legal foundations for its practice and how the process and final
budgets are impacted by governance structures, laws, various budget
actors and different branches of government. The author presents
focused attention on the influences on government budgets of the
executive, legislative and judicial branches of government, the
bureaucracy, the public and the media. In light of worldwide fiscal
malaise, especially during and since the Great Recession, this book
illustrates the heightened complexity of the budgeting environment
that pervades all governments today–industrialized or
developing, large or small.
For those who like to dive into the details, the book presents
numerous examples of public budgeting as practiced and points to
the wealth of data available for analyses of the budgetary context
and process, budget shares and results regarding virtually any
government of interest. Chapters cover the constitutional and
statutory provisions for budgeting in selected governments. Budget
and policy agenda setting and executive leadership, legislative
budget powers and the influence of the judiciary on modern
government budgets are exposed. Budget execution requirements of
the bureaucracy, the input of customers, clients and citizens to
government budgets, and media influences on public budgets and
agencies are highlighted. Budget mechanics–budget types,
formats, timelines and reforms–are introduced and compared.
Taxes and intergovernmental revenues are considered, with
predominant tax choices at every level of government in the United
States and those in a select, developing country represented. The
book introduces an emerging method for investigating the outcomes
of government spending–human rights budget analysis–and
includes as an example the assessment of budget reform and results
of public health spending in one selected government.
Highlights of Public Budgeting in Context
* Offers a comprehensive text for understanding public budgeting
in governments of a variety of contexts and capacities and across
different levels
* Written by a noted expert in the field of public budgeting and
financial management
* Contains illustrative examples from industrialized and
developing countries
* Guides to innumerable datasets with information about
governments and their budgets
* Includes a companion website filled with templates for budget
and fiscal analysis
Unravel the complex issues of modern public budgeting using this
unique presentation of its practice in a variety of governments in
the U.S. and a select sample from around the world.

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