Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

Black & white print. American Government 3e aligns with the topics and objectives of many government courses. Faculty involved in the project have endeavored to make government workings, issues, debates, and impacts meaningful and memorable to students while maintaining the conceptual coverage and rigor inherent in the subject. With this objective in mind, the content of this textbook has been developed and arranged to provide a logical progression from the fundamental principles of institutional design at the founding, to avenues of political participation, to thorough coverage of the political structures that constitute American government. The book builds upon what students have already learned and emphasizes connections between topics as well as between theory and applications. The goal of each section is to enable students not just to recognize concepts, but to work with them in ways that will be useful in later courses, future careers, and as engaged citizens. In order to help students understand the ways that government, society, and individuals interconnect, the revision includes more examples and details regarding the lived experiences of diverse groups and communities within the United States. The authors and reviewers sought to strike a balance between confronting the negative and harmful elements of American government, history, and current events, while demonstrating progress in overcoming them. In doing so, the approach seeks to provide instructors with ample opportunities to open discussions, extend and update concepts, and drive deeper engagement.

Many election officials look to electronic voting systems as a means for improving their ability to more effectively conduct and administer elections. At the same time, many information technologists and activists have raised important concerns regarding the security of such systems. Policy makers are caught in the midst of a controversy with both political and technological overtones. The public debate about electronic voting is characterized by a great deal of emotion and rhetoric. Asking the Right Questions About Electronic Voting describes the important questions and issues that election officials, policy makers, and informed citizens should ask about the use of computers and information technology in the electoral processâ€"focusing the debate on technical and policy issues that need resolving. The report finds that while electronic voting systems have improved, federal and state governments have not made the commitment necessary for e-voting to be widely used in future elections. More funding, research, and public education are required if e-voting is to become viable.