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A Budgeting Guide for Local Government, Fourth Edition
A Budgeting Guide for Local Government, Fourth Edition, written with managers, budget directors, and students of the profession in mind, offers a fresh and forward-looking examination of local government budgeting. Building on the success of the past editions, Professors Bob Bland and Michael Overton forge into new arenas that shape the “warp and woof ” of budgets and the policies and processes managers use to craft spending decisions. This edition introduces several new topics. Bland and Overton highlight recent innovations in the ways that budget practices are used to allocate resources and to increase the productive use of those resources. Smart communities, or what the authors prefer to call technology-enhanced communities (TEC), are reshaping how governments work and consequently how they prepare their budgets. Given that over 84 percent of the cities in the United States have populations under 10,000, this edition has added a discussion of how smaller cities and counties adapt their budget practices to their institutional constraints.