Public Finance Administration
Author: B J Reed
A unique, clearly written, and logically organized volume, Public Finance Administration, Second Edition provides a comprehensive focus on the management of public funds. Ideal for the nonexpert with a public administration background, this easy-to-read new edition is updated in content and examples. Authors B. J. Reed and John W. Swain begin with a broad introduction to public finance administration, including its relationship to public budgeting, the practice of public sector accounting, and the economic concepts of money and value. Next, they cover revenues and expenditures, including how they are administered and the importance of forecasting and cost analysis. Later chapters deal with such technical areas as managing cash flow, investment, debts, risk, purchasing, capital budgets, and the financial components of human resource management. The volume includes a look at the evaluative side of public finance such as auditing, assessing financial conditions, and the emerging use of development finance. In addition, the authors point to relevant web sites on the Internet for more information on public finance administration. Filling a need for courses in public finance administration, this volume provides a public administration based approach to the subject with a highly practical orientation.
Booknews
A textbook for class or self-study by readers with a background in public administration but not necessarily in finance. Describes the day-to-day handling of money belonging to government agencies or non-profit organizations, and the related technical support activities, rather than the political aspects of budgeting. The date of the first edition is not noted; the second updates the contents and examples, appends discussion questions to the chapters, and provides a Web site linked to Internet places relevant to specific chapters. Annotation c. by Book News, Inc., Portland, Or.
Table of Contents:
Preface | ||
Acknowledgments | ||
1 | Introduction | 1 |
2 | Budgeting and Finance Administration | 11 |
3 | Public-Sector Accounting | 20 |
4 | Money and Values: Monetary Values | 54 |
5 | Public Revenues | 72 |
6 | Revenue Administration | 97 |
7 | Forecasting and Estimating | 114 |
8 | Cost Analysis | 135 |
9 | Expenditure Administration | 169 |
10 | Purchasing | 182 |
11 | Cash Management | 204 |
12 | Investment Administration | 219 |
13 | Capital Budgeting | 235 |
14 | Public Debt Administration | 245 |
15 | Risk Management | 269 |
16 | Personnel and Pension Administration | 285 |
17 | Auditing | 301 |
18 | Assessing Financial Conditions | 316 |
19 | Financing Economic Development | 332 |
Index | 349 | |
About the Authors | 369 |
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Seeking Higher Ground: The Hurricane Katrina Crisis, Race, and Public Policy Reader
Author: Manning Marabl
Hurricane Katrina of August-September 2005, one of the most destructive natural disasters in U.S. history, dramatically illustrated the continuing racial and class inequalities of America. In this powerful reader, Seeking Higher Ground, prominent scholars and writers examine the racial impact of the disaster and the failure of governmental, corporate and private agencies to respond to the plight of the New Orleans black community. Contributing authors include Julianne Malveaux, Melissa Harris-Lacewell, Ronald Walters, Chester Hartman, Gregory D. Squires, Mindy Thompson Fullilove, Alan Stein, and Gene Preuss. This reader is the second volume of the Souls Critical Black Studies Series, edited by Manning Marable, and produced by the institute for Research in African-American Studies of Columbia University.
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