Local Government Budgeting Guide
Budgeting guide for Local government 3rd edition
Robert L. Bland
summarize chapters 5-8 in our text
Each student will summarize and relate the content of reading assignments on a biweekly basis. Each written report should be 1,000+words(longer is acceptable; don’t skimp when you have something to say!). The Bland text should serve as the primary reference source, but the instructor encourages the use of outside sources. Provide citations for other sources used in your paper(s). Each report will be submitted as an attachment to the module/unit Assignment Tool. Each Reading Assignment Report will count up to 14pointsfor a total maximum for Reading Assignment Reports of 42points. Criteria for grading will include targeted attention to the specified framework for the paper, evidence of connection to textbook concepts, and appropriate application of rules of grammar, spelling, style, and referencing. Use APA Format: 1” margins; double-
spaced; 12 point Times Roman or Cambria.
5
Service charges and regulatory fees 107
The role of service charges and regulatory fees in local government ……………………108
Policy issues in the adoption of service charges ………………………………………….114
Administering service charges and regulatory fees ……………………………………..121
Development charges …………………………………………………………………………..122
Special assessments ……………………………………………………………………………….123
Conclusion …………………………………………………………………………………………125
6
Strategic choices: Using taxes for economic and political purposes 129
Taxes and economic development: Finding the balance ………………………………130
Tax relief for business investment ……………………………………………………………132
Tax incentives for professional sports and the arts ………………………………………139
Guidelines for using tax incentives ………………………………………………………….141
Tax relief for citizens …………………………………………………………………………….142
Conclusion …………………………………………………………………………………………147
PART II: Preparing and Approving the Local Budget
Budget choices: Principles to guide the manager 153
A century of budget innovations …………………………………………………………….155
Discovering budget linkages …………………………………………………………………..161
Lessons for budgeting……………………………………………………………………………163
The budget office ………………………………………………………………………………..163
The budget cycle ………………………………………………………………………………..168
Conclusion …………………………………………………………………………………………169
The budget cycle: Preparation and legislative approval 171
Preparation phase …………………………………………………………………………………171
Legislative approval ………………………………………………………………………………180
Conflict in budget deliberations ……………………………………………………………..186
Managing conflict through a budget policy ………………………………………………192
Conclusion …………………………………………………………………………………………204
Excel exercises …………………………………………………………………………………….20