Correctional

HANDBOOK ON PUBLIC BUDGETING (

Douglas Morgan

With the Assistance of Kent Robinson

and Support of Drew Barden and Dennis Strachota

Hatfield School of Government

Executive Leadership Institute

College of Urban and Public Affairs

Portland State University

Prepared for the Oregon State Fiscal Association

State of Oregon Edition, 2002

TABLE OF CONTENTS

Acknowledgements 1

Introduction: Public Budgeting & Democratic

Governance 3

Section I – Foundational Building Blocks of Public

Budgeting

Chapter 1 The Multiple Purposes of Public Budgeting 14

Chapter 2 The Budgeting Cycle: Behavioral Consequences 28

Chapter 3 Budget Actors: Conflicting Perspectives 45

Section II – Budget Formats: Structuring the Budget Debate

Introduction 71

Chapter 4 Line Item Budgeting (Object Code) 73

Chapter 5 Program Budgeting (PPBS) 83

Chapter 6 Performance Budgeting 98

Chapter 7 Zero-Based Budgeting (ZBB) 117

Conclusions

• Use of Formats by State of Oregon 147

• Formats and Democratic Governance 159

Section III – Revenues: The Well-Spring of Budgeting

Chapter 8 Revenues: Establishing the Budget Parameters 169

Chapter 9 Revenue Forecasting 200

Section IV – Budget Implementation & Control

Chapter 10 Budget Execution & Financial Control 220

Summary and Conclusions 235

Glossary 238

acknowledgments

This Handbook is the result of the...