| Contents |
Introduction -- Budgeting for operating and capital expenditures -- Evaluating government tax policy through the lenses of efficiency, equity, adequacy, and feasibility -- Communicating financial condition to elected officials in local government -- The property tax and the revenue neutral tax rate -- Economic development -- Performance measurement and performance management -- Citizen engagement through the budget process. |
| Abstract |
Budgets are more than simply accounting tools. They are legal documents that set the priorities, programs, and policies of a local governement for the following fiscal year. This textbook covers critical considerations for those who work with budgets in North Carolina. Topics range from citizen engagement in the budget process to performance management to economic development. [back cover]. |
| Bibliography note | Includes bibliographical references. |
| ISBN | 1560119276 |
| ISBN | 9781560119272 |
