Case Studies in Public Budgeting and Financial Management Second Edition, Revised and Expanded pptx

Case
Studies
in
Public Budgeting
and
Financial
Management
Second Edition, Revised
and
Expanded
edited
by
Aman
Khan
Texas Tech
University
Lubbock,
Texas, U.S.A.
W.
Bartley
Hildreth
Wichita State University
Wichita,
Kansas,
U.S.A.
MARCEL
DEKKER,
INC.
NEW
YORK

•
BASEL
j
»
DEKKER
The
first
edition
was
published
by
Kendall/Hunt Publishing Company
(Dubuque,
Iowa),
1997.
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of
Congress
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PRINTED
IN THE
UNITED STATES
OF
AMERICA
PUBLIC
ADMINISTRATION
AND
PUBLIC POLICY
A
Comprehensive Publication Program
Executive
Editor
JACK RABIN
Professor
of
Public Administration
and
Public Policy
School
of
Public
Affairs
The
Capital College

The
Pennsylvania State
University—Harrisburg
Middletown,
Pennsylvania
1.
Public Administration
as a
Developing Discipline
(in two
parts), Robert
T.
Golem-
biewski
2.
Comparative National Policies
on
Health Care,
Milton
I.
Roemer,
M.D.
3.
Exclusionary Injustice:
The
Problem
of
Illegally Obtained Evidence, Steven
R.
Schlesinger

4.
Personnel Management
in
Government: Politics
and
Process,
Jay M.
Shafritz,
Walter
L.
Balk,
Albert
C.
Hyde,
and
David
H.
Rosenbloom
5.
Organization Development
in
Public Administration
(in two
parts), edited
by
Robert
T.
Golembiewski
and
William

B.
Eddy
6.
Public Administration:
A
Comparative Perspective, Second Edition, Revised
and
Expanded,
Ferrel Heady
7.
Approaches
to
Planned Change
(in two
parts), Robert
T.
Golembiewski
8.
Program Evaluation
at HEW (in
three parts),
edited
by
James
G.
Abert
9. The
States
and the
Metropolis, Patricia

S.
Florestano
and
Vincent
L.
Marando
10.
Personnel Management
in
Government: Politics
and
Process, Second Edition,
Revised
and
Expanded,
Jay M.
Shafritz,
Albert
C.
Hyde,
and
David
H.
Rosenbloom
11.
Changing Bureaucracies: Understanding
the
Organization Before Selecting
the Ap-
proach,

William
A.
Medina
12.
Handbook
on
Public Budgeting
and
Financial Management, edited
by
Jack Rabin
and
Thomas
D.
Lynch
13.
Encyclopedia
of
Policy Studies,
edited
by
Stuart
S.
Nagel
14.
Public Administration
and
Law: Bench
v.
Bureau

in the
United States, David
H.
Rosenbloom
15.
Handbook
on
Public Personnel Administration
and
Labor Relations,
edited
by
Jack
Rabin, Thomas Vocino,
W.
Bartley
Hildreth,
and
Gerald
J.
Miller
16.
Public Budgeting
and
Finance: Behavioral, Theoretical,
and
Technical Perspec-
tives,
Third
Edition,

edited
by
Robert
T.
Golembiewski
and
Jack Rabin
17.
Organizational Behavior
and
Public Management, Debra
W.
Stewart
and G.
David
Garson
18. The
Politics
of
Terrorism:
Second Edition, Revised
and
Expanded,
edited
by
Michael
Stohl
19.
Handbook
of

Organization Management,
edited
by
William
B.
Eddy
20.
Organization
Theory
and
Management,
edited
by
Thomas
D.
Lynch
21.
Labor Relations
in the
Public Sector, Richard
C.
Kearney
22.
Politics
and
Administration: Woodrow
Wilson
and
American Public Administration,
edited

by
Jack Rabin
and
James
S.
Bowman
23.
Making
and
Managing Policy: Formulation, Analysis, Evaluation, edited
by G.
Ronald
Gilbert
24.
Public Administration:
A
Comparative Perspective,
Third
Edition, Revised, Ferrel
Heady
25.
Decision Making
in the
Public Sector,
edited
by
Lloyd
G.
Nigro
26.

Managing Administration,
edited
by
Jack
Rabin,
Samuel Humes,
and
Brian
S.
Morgan
27.
Public Personnel Update, edited
by
Michael Cohen
and
Robert
T.
Golembiewski
28.
State
and
Local Government Administration,
edited
by
Jack Rabin
and Don
Dodd
29.
Public Administration:
A

Bibliographic Guide
to the
Literature, Howard
E.
McCurdy
30.
Personnel Management
in
Government: Politics
and
Process,
Third
Edition,
Revised
and
Expanded,
Jay M.
Shafritz,
Albert
C.
Hyde,
and
David
H.
Rosenbloom
31.
Handbook
of
Information Resource Management,
edited

by
Jack Rabin
and
Edward
M.
Jackowski
32.
Public Administration
in
Developed Democracies:
A
Comparative
Study,
edited
by
Donald
C.
Rowat
33. The
Politics
of
Terrorism:
Third
Edition, Revised
and
Expanded, edited
by
Michael
Stohl
34.

Handbook
on
Human Services Administration, edited
by
Jack Rabin
and
Marcia
B.
Steinhauer
35.
Handbook
of
Public Administration, edited
by
Jack Rabin,
W.
Bartley
Hildreth,
and
Gerald
J.
Miller
36.
Ethics
for
Bureaucrats:
An
Essay
on Law and
Values, Second Edition, Revised

and
Expanded, John
A.
Rohr
37. The
Guide
to the
Foundations
of
Public Administration, Daniel
W.
Martin
38.
Handbook
of
Strategic Management, edited
by
Jack Rabin, Gerald
J.
Miller,
and
W.
Bartley
Hildreth
39.
Terrorism
and
Emergency Management: Policy
and
Administration, William

L.
Waugh,
Jr.
40.
Organizational Behavior
and
Public Management: Second Edition, Revised
and
Expanded,
Michael
L.
Vasu, Debra
W.
Stewart,
and G.
David Garson
41.
Handbook
of
Comparative
and
Development Public Administration, edited
by
Ali
Farazmand
42.
Public Administration:
A
Comparative Perspective, Fourth Edition, Ferrel Heady
43.

Government Financial Management
Theory,
Gerald
J.
Miller
44.
Personnel Management
in
Government: Politics
and
Process, Fourth Edition,
Re-
vised
and
Expanded,
Jay M.
Shafritz,
Norma
M.
Riccucci, David
H.
Rosenbloom,
and
Albert
C.
Hyde
45.
Public Productivity Handbook, edited
by
Marc Holzer

46.
Handbook
of
Public Budgeting,
edited
by
Jack
Rabin
47.
Labor Relations
in the
Public Sector: Second Edition, Revised
and
Expanded,
Richard
C.
Kearney
48.
Handbook
of
Organizational Consultation, edited
by
Robert
T.
Golembiewski
49.
Handbook
of
Court
Administration

and
Management, edited
by
Steven
W.
Hays
and
Cole Blease Graham,
Jr.
50.
Handbook
of
Comparative Public Budgeting
and
Financial Management, edited
by
Thomas
D.
Lynch
and
Lawrence
L.
Martin
51.
Handbook
of
Organizational Behavior, edited
by
Robert
T.

Golembiewski
52.
Handbook
of
Administrative Ethics,
edited
by
Terry
L.
Cooper
53.
Encyclopedia
of
Policy Studies: Second Edition, Revised
and
Expanded,
edited
by
Stuart
S.
Nagel
54.
Handbook
of
Regulation
and
Administrative Law, edited
by
David
H.

Rosenbloom
and
Richard
D.
Schwartz
55.
Handbook
of
Bureaucracy, edited
by Ali
Farazmand
56.
Handbook
of
Public Sector Labor Relations,
edited
by
Jack
Rabin,
Thomas Vocino,
W.
Bartley
Hildreth,
and
Gerald
J.
Miller
57.
Practical Public Management, Robert
T.

Golembiewski
58.
Handbook
of
Public Personnel Administration,
edited
by
Jack
Rabin,
Thomas
Vocino,
W.
Bartley
Hildreth,
and
Gerald
J.
Miller
59.
Public Administration:
A
Comparative Perspective,
Fifth
Edition, Ferrel Heady
60.
Handbook
of
Debt Management,
edited
by

Gerald
J.
Miller
61.
Public Administration
and
Law: Second Edition, David
H.
Rosenbloom
and
Rosemary
O'Leary
62.
Handbook
of
Local Government Administration,
edited
by
John
J.
Gargan
63.
Handbook
of
Administrative Communication, edited
by
James
L.
Garnett
and

Alex-
ander Kouzmin
64.
Public Budgeting
and
Finance: Fourth Edition, Revised
and
Expanded,
edited
by
Robert
T.
Golembiewski
and
Jack Rabin
65.
Handbook
of
Public Administration: Second Edition, edited
by
Jack Rabin,
W.
Bartley
Hildreth,
and
Gerald
J.
Miller
66.
Handbook

of
Organization
Theory
and
Management:
The
Philosophical Approach,
edited
by
Thomas
D.
Lynch
and
Todd
J.
Dicker
67.
Handbook
of
Public Finance, edited
by
Fred Thompson
and
Mark
T.
Green
68.
Organizational Behavior
and
Public Management:

Third
Edition, Revised
and Ex-
panded, Michael
L.
Vasu, Debra
W.
Stewart,
and G.
David Garson
69.
Handbook
of
Economic Development, edited
by
Kuotsai
Tom
Liou
70.
Handbook
of
Health Administration
and
Policy, edited
by
Anne Osborne Kilpatrick
and
James
A.
Johnson

71.
Handbook
of
Research Methods
in
Public Administration, edited
by
Gerald
J.
Miller
and
Marcia
L.
Whicker
72.
Handbook
on
Taxation, edited
by W.
Bartley Hildreth
and
James
A.
Richardson
73.
Handbook
of
Comparative Public Administration
in the
Asia-Pacific Basin, edited

by
Hoi-kwok Wong
and Hon S.
Chan
74.
Handbook
of
Global Environmental Policy
and
Administration, edited
by
Dennis
L.
Soden
and
Brent
S.
Steel
75.
Handbook
of
State Government Administration,
edited
by
John
J.
Gargan
76.
Handbook
of

Global Legal Policy,
edited
by
Stuart
S.
Nagel
77.
Handbook
of
Public Information Systems,
edited
by G.
David Garson
78.
Handbook
of
Global Economic Policy, edited
by
Stuart
S.
Nagel
79.
Handbook
of
Strategic Management: Second Edition, Revised
and
Expanded,
edited
by
Jack Rabin, Gerald

J.
Miller,
and W.
Bartley Hildreth
80.
Handbook
of
Global International Policy, edited
by
Stuart
S.
Nagel
81.
Handbook
of
Organizational Consultation: Second Edition, Revised
and
Expanded,
edited
by
Robert
T.
Golembiewski
82.
Handbook
of
Global Political Policy,
edited
by
Stuart

S.
Nagel
83.
Handbook
of
Global Technology Policy,
edited
by
Stuart
S.
Nagel
84.
Handbook
of
Criminal Justice Administration, edited
by M. A.
DuPont-Morales,
Michael
K.
Hooper,
and
Judy
H.
Schmidt
85.
Labor Relations
in the
Public Sector:
Third
Edition,

edited
by
Richard
C.
Kearney
86.
Handbook
of
Administrative Ethics: Second Edition, Revised
and
Expanded, edited
by
Terry
L.
Cooper
87.
Handbook
of
Organizational Behavior: Second
Edition,
Revised
and
Expanded,
edited
by
Robert
T.
Golembiewski
88.
Handbook

of
Global Social Policy, edited
by
Stuart
S.
Nagel
and Amy
Robb
89.
Public Administration:
A
Comparative Perspective,
Sixth
Edition, Ferrel Heady
90.
Handbook
of
Public
Quality
Management, edited
by
Ronald
J.
Stupak
and
Peter
M.
Leitner
91.
Handbook

of
Public Management Practice
and
Reform,
edited
by
Kuotsai
Tom
Liou
92.
Personnel Management
in
Government: Politics
and
Process,
Fifth
Edition,
Jay M.
Shafritz,
Norma
M.
Riccucci, David
H.
Rosenbloom, Katherine
C.
Naff,
and
Albert
C.
Hyde

93.
Handbook
of
Crisis
and
Emergency Management,
edited
by
Ali
Farazmand
94.
Handbook
of
Comparative
and
Development Public Administration: Second
Edition, Revised
and
Expanded, edited
by Ali
Farazmand
95.
Financial Planning
and
Management
in
Public Organizations, Alan Walter Steiss
and
'Emeka
O.

Cyprian Nwagwu
96.
Handbook
of
International Health Care Systems,
edited
by Khi V.
Thai,
Edward
T.
Wimberley,
and
Sharon
M.
McManus
97.
Handbook
of
Monetary Policy, edited
by
Jack Rabin
and
Glenn
L.
Stevens
98.
Handbook
of
Fiscal Policy,
edited

by
Jack
Rabin
and
Glenn
L.
Stevens
99.
Public Administration:
An
Interdisciplinary Critical Analysis,
edited
by
Eran Vigoda
100. Ironies
in
Organizational Development: Second Edition, Revised
and
Expanded,
edited
by
Robert
T.
Golembiewski
101.
Science
and
Technology
of
Terrorism

and
Counterterrorism,
edited
by
Tushar
K.
Ghosh,
Mark
A.
Prelas,
Dabir
S.
Viswanath,
and
Sudarshan
K.
Loyalka
102.
Strategic Management
for
Public
and
Nonprofit Organizations, Alan Walter
Steiss
103.
Case Studies
in
Public Budgeting
and
Financial Management: Second Edition,

Revised
and
Expanded,
edited
by
Aman
Khan
and W.
Bartley
Hildreth
Additional
Volumes
in
Preparation
Principles
and
Practices
of
Public Administration, edited
by
Jack
Rabin,
Robert
F.
Munzenrider,
and
Sherrie
M.
Bartell
Handbook

of
Developmental Policy Studies,
edited
by
Stuart
S.
Nagel
Handbook
of
Conflict Management,
edited
by
William
J.
Rammer,
Jr.,
and
Jerri
Killian
ANNALS
OF
PUBLIC
ADMINISTRATION
1.
Public Administration: History
and
Theory
in
Contemporary Perspective,
edited

by
Joseph
A.
Uveges,
Jr.
2.
Public Administration Education
in
Transition, edited
by
Thomas Vocino
and
Rich-
ard
Heimovics
3.
Centenary Issues
of the
Pendleton
Act of
1883,
edited
by
David
H.
Rosenbloom
with
the
assistance
of

Mark
A.
Emmert
4.
Intergovernmental Relations
in the
1980s, edited
by
Richard
H.
Leach
5.
Criminal Justice Administration: Linking Practice
and
Research, edited
by
William
A.
Jones,
Jr.
To
Terri Khan
and
Rhonda Hildreth
Foreword
Working with friends
is
always
a

pleasure,
but
commenting
on an
outstanding product
of
friends
is a
greater pleasure.
I
have known Professors
Aman
Khan
and W.
Bartley
Hildreth
for
many years.
I now
even occupy
the
same position
at LSU
that Professor Hildreth pre-
viously
occupied. Over those years,
I
worked with them
on
several projects

and
found
a
great deal
of joy in
contributing with them
to an
improving literature
of
public budgeting
and
financial
management.
In the
case
of
Professor Khan,
I
also
was his
colleague
for
several years
and
enjoyed
his
always positive approach
to
life's challenges.
For

both
Professors Khan
and
Hildreth,
we
have shared experiences with
the
American Society
for
Public Administration.
We
contributed
to
that organization
in
various ways including
organizing
panels
and
doing
the
many tasks necessary
in
making
a
living organization
significant
to our
profession.
I was

pleased
to see
this book
in
print.
For
over
a
decade,
I
have
had a
textbook
on
public budgeting
and
financial management
in
print.
My
book
is in its
fourth
edition.
A
textbook must provide
an
overview
of its
subject

and
thus
it
must omit much
of the
richness
of the
subject
to
achieve clarity.
In
contrast,
a
book
of
case studies provides
a
very
good sample
of the richness of
detail associated with this complex
and
exciting
subject.
For
example, this book covers case studies
on a
county using target-based budget-
ing, cash management practices
of a

local government,
the
local politics
of
pension invest-
ment,
and
financing
a
recycling facility through
a
public-private
enterprise. Budgeting
is
the
nexus
of
politics
and
public management. These case studies illustrate that important
and
often
under-appreciated
fact
with
a richness of
information.
For the
inquiry
of

public budgeting
and
financial management
to
continue
to
advance
and
be
useful
to the
professional community
of
which
it is a
part, empirical studies
are
essential.
We are
awash
in
prescriptive
theories
on how to do
better
budgeting
and
financial
management.
To

build more
useful
theories
we
must have
a
keen appreciation
of the
practice
of
budgeting
and
financial management. Case studies
and
comparative empirical
research
are the
means
to
enhance
our
empirical understanding
of
practice. This work
by
Professors Khan
and
Hildreth
is a
major step forward

in
improving both
our
teaching
materials
and our
empirical information
on
this subject.
We owe
these editors
and all the
contributors
a
very large thank you.
Thomas
D.
Lynch
Baton
Rouge, Louisiana, U.S.A.
About
the New
Edition
With
its
modest success since
it was
first
published

in
1994,
we
felt
that
it was
time
to
make some additional changes
in the
book—add
a few new
chapters
to
reflect some
of
the
recent developments
in the
field
and
revise some that
we
felt
could provide
new
insights
to old
problems.
The new

edition includes
twenty-four
new
chapters, including
some that were published elsewhere before,
and six
revisions
or
updates.
We
also decided
to
keep
many
of the
chapters
from
the
first
edition because
we
thought they were interest-
ing, covered areas that
are
still current,
and can
serve
a
useful
learning purpose

for our
students.
We are
certain that
we
could have added many more chapters
and
introduced many
more topics,
but it
would still
not
have covered everything there
is to be
included.
No
amount
of
space
can
cover every single topic that
one
needs
to
learn.
It is
simply
not
feasible,
but

recognizing this need
is
critical
to the
learning process, and,
in the
end, makes
any
discipline worth pursuing.
We
hope
the new
edition will receive
the
same amount
of
interest
as did its
predecessor.
No
book
can
claim
to
have addressed
or
fulfilled
every single need
of its
readers,

but
all try to
capture,
to the
extent possible,
the
essence
of the
discipline without losing
sight
of the
objectives
set out in the
first
place.
The
primary objective
of
this book
is to
help
the
students
of
public budgeting
and
financial management have
a
better grasp
of the

discipline through
an
understanding
of
real-world
problems
and how
they
are
addressed.
It
is
not
quite
as
simple
to
comprehend
the
range
or the
breadth
of
problems
one
will encoun-
ter in the
real
world
by

studying
a
handful,
but
this book should give
our
readers
a
glimpse
of
what they
are
likely
to
experience.
To the
extent that
it
helps even
a
single student
understand
that,
we
should consider
our
effort
worthwhile.
Aman
Khan

and W.
Bartley Hildreth
VII
Acknowledgments
This book
is the
product
of
collaborative
efforts
of
many individuals, without whose
support
and
active participation this book would have never seen
the
light
of
day.
We
owe
it to the
contributors more than anybody
else.
Thanks
are
also
due to
several colleagues

at
Texas
Tech,
in
particular Clarke Cochran, Charles Fox,
and
Murray Havens
for
their
generous support
and
encouragement
for the
project.
A
study
of
this nature would have
never been completed without
the
support
of
numerous individuals
from
various public
organizations,
who
contributed immensely
by
giving their time

to
furnish
data
and
other
information
used
in
these cases.
In
many instances, they went beyond their professional
courtesy
to
extend
a
helping hand
by
going over
the
findings
and
helping many
of us in
the
process
not get
carried
away
in our
analysis

or
recommendations. They deserve
our
heartfelt
appreciation.
We
would also like
to
take this opportunity
to
thank Russell
Dekker,
Paige Force,
and
Jennifer Paizzi
of
Marcel Dekker, Inc.
for
their
wonderful
support
and
cooperation throughout
the
production
process
and
beyond.
It was a
pleasure working

with
them.
Finally,
and in
spite
of our
best
effort
and of
those mentioned above,
it is
quite
possible that errors will have
found
their
way
into
the
book.
The
responsibility,
in
this
case, will
be
ours—the
editors.
ix
Contents

Foreword Thomas
D.
Lynch
v
About
the New
Edition
vii
Contributors xvii
Introduction
xxi
PARTI
PUBLIC BUDGETING
A.
Political Economy
of
Budgeting
1.
The
Political Economy
of
City
Life
Cycles:
A
Comparative Analysis
of
Services, Expenditures,
and
Revenues

1
Joseph
P.
Viteritti
and
Thomas
W.
Matteo
2.
Equity
and
Budgetary Analysis: Determining Fair Shares
of
Local-
Option Sales
Tax
Revenue
17
Dan
Burning
and
Richard
W.
Campbell
3.
Waste Not, Want Not: School Finance Reform
and
Educational Equity
in
New

Jersey
33
William
A.
Firestone
and
Margaret
E.
Goertz
4.
Confidence, Competence,
and
Clientele: Norm Maintenance
in
Budget
Preparation
49
Jerry
McCaffery
5. The
Political Economy
of
Outsourcing
65
Arie
Halachmi
and
Robert
Boydston
B.

Budget Management Practices
6.
Issues
in
Budget Execution
77
Jerry
McCaffery
and
John
E.
Mutty
xi
xii
Contents
7. Do
Program Budgets
and
Performance Indicators Influence Budget
Allocations?
An
Assessment
of
Mississippi Budgeting
93
Edward
J.
Clynch
8.
Performance Budgeting

in
Florida:
To
Muddle
or Not to
Muddle, That
is
the
Question
115
C.
Nelson Easterling
9.
Implementing
and
Managing Zero-Base Budgeting
127
Jerome
B.
McKinney
10.
Target-Based Budgeting
in
Lincoln County
145
Frank
U.
Koehler
and
B.J. Reed

11.
Strategic Planning
and
Budgeting
in the
"New
Texas":
Putting Service
Efforts
and
Accomplishments
to
Work
155
Texas
Governor's
Office
of
Budget
and
Planning
12.
Transition
to
Outcome-Based Budgeting:
The
Case
of
Missouri's
Department

of
Revenue
and
Milwaukee, Wisconsin
173
John
P.
Forrester
and
Rebecca
Hendrick
13.
Forecasting
the
General Fund Budget
of a
Local
Government:
The
City
of
Pleasantville
195
Aman
Khan
14.
Revenue Forecasting
209
Howard Fleeter
and L. Lee

Walker
15.
Parties,
Professionalism,
and
Changing Budget Battles
in New
York
(1950-1997)
227
Jeffrey
M.
Stonecash
16.
Capital Budgeting Practices
in
Local Governments:
A
Comparative
Study
of Two
States
241
Patricia
Wigfall
and
Thomas
D.
Lynch
17.

Procedures
for
Programming
and
Financing Capital Improvements
255
Alan
Walter Steiss
18.
Can the
Riverside Community
Afford
a
Massive Debt-Financed Capital
Improvements Program?
273
W.
Bartley
Hildreth
and
Gerald
J.
Miller
19.
Budget Analysis:
A
Study
in the
Budgetary
Practices

of a
Small
Community
285
Michael
Campenni
and
Aman
Khan
20.
Budgeting
for
Unincorporated Area Services
305
Charles
W.
Washington
C.
Budgeting Under Financial Stress
21.
The
Collapse
of
Federal
Fiscal
Home
Rule
in the
District
of

Columbia:
An
Analysis
of
Municipal Financial Conditions
321
Craig
L.
Johnson
and
John
L.
Mikesell
Contents
xiii
22.
City-County
Consolidation:
The
Case
of the
Illusive Cost Savings
349
Suzanne
Leland
and
Kurt Thurmaier
23.
Innovations
in

Public Budgeting: Applying Organizational Development
Processes
to
Downsizing
365
Herbert
A.
Marlowe,
Jr. and
Ronald
C.
Nyhan
24.
Cutback Management
in
Georgia: State Agency Responses
to
Fiscal Year
1992 Budget Reductions
377
Katherine
G.
Willoughby
and
Thomas
P.
Lauth
25.
The
Struggle

for
Better Budgets:
The
Curious Case
of the
Legislative
Conference System
in New
York State
393
Robert
W.
Smith
PART
II
FINANCIAL MANAGEMENT
A.
Accounting, Auditing,
and
Financial Reporting
26.
Cash Basis Financial Reporting
for
Local Government:
A
Comparison
with
GAAP
407
Patti

A.
Mills
and
Jennie
L.
Mitchell
27.
Changes
for
Governmental Financial Reporting
425
Terry
K.
Patton
and
Robert
J.
Freeman
28.
Financial Analysis
of the
City
of
Mesquite
Falls,
Texas, Using
Comprehensive Annual Financial Reports
441
Terry
K.

Patton
and
Aman
Khan
29.
Governmental Audit Recommendation Follow-up Systems: Implementing
Recommendations
Effectively
469
David
B.
Pariser
and
Richard
C.
Brooks
30.
Benchmarking
and
Cost Accounting:
The
North Carolina Approach
485
William
C.
Rivenbark
and K. Lee
Carter
B.
Financial Management

Practices
31.
Comparative Analysis
of Key
Governmental Financial Indicators
493
Jesse
W.
Hughes
32.
Financial Performance Monitoring
and
Customer-Oriented Government:
A
Case Study
505
Michael
W.
Shelton
and
Troy
Albee
33.
Determining
the
Full Cost
of
Residential Solid Waste Services
519
David

B.
Pariser
and
Richard
C.
Brooks
xiv
Contents
34.
Reengineering Financial Management: Pittsburgh's Unisource
2000
Project
543
Rowan Miranda
and
Natalee
Hillman
35.
Learning
from
Experience: Cash Management Practices
of a
Local
Government
553
Aman
Khan
36. The
Evolution
of a

Debt Management Policy
and
Program:
A
Case
Study
of
Kentucky
569
James
R.
Ramsey
and
Merl
Hackbart
37. The
Orange County Debacle: Where Irresponsible Cash
and
Debt
Management Practices Collide
585
Craig
L.
Johnson
and
John
L.
Mikesell
38. The
Gordian Knot

of a
Project Revenue Bond Default
597
W.
Hartley
Hildreth
39.
Obtaining
a
Better Bond Rating:
A
Case Study
613
Charles
Coe
40.
Procurement Dilemmas: Social Policies Versus Pure
Competition—The
Case
of
Vendor Preferences
629
Susan
A.
MacManus
41.
Risk Management:
A
Case Study
651

Bernard
H.
Ross
and
David
H.
Rosenbloom
42. The
Politics
of
Pension Investment Returns
663
W.
Hartley
Hildreth
and
Laurie
W.
Adams
43.
Promises
and
Pitfalls
of
Contracting
for
Public
Services:
The
LAWA

Case
677
Sandra
M.
Emerson
44.
Enterprise Fund Operation
in a
West Texas City
693
Aman
Khan
and
Theodore
J.
Stumm
45.
Ethical Issues Facing Private,
Not-for-Profit
Hospitals
in the
United
States:
The
Case
of the
Methodist Hospital System
709
Alan Blankley
and

Dana Forgione
C.
Financial
Management Under Budgetary
Stress
46.
Financial Management Under Budgetary Stress
723
C.
Kurt Zorn
47. The
Richmond Unified School District Default:
COPs,
Bankruptcy,
Default,
State Intervention,
and
Epilogue
733
Craig
L.
Johnson
and
John
L.
Mikesell
48.
Property
Tax
Abatement:

A
Case
Study
of San
Marcos, Texas
747
Kay
Hofer
Contents
xv
49.
Financing
a
Recycling
Facility
Through
a
Public-Private
Partnership
763
Patrick
W.
Manion
50. The
Chickens Come Home
to
Roost:
The
Publicization
of

Private
Infrastructure
773
Ellen
Rosell
Index
785
Contributors
Laurie
W.
Adams Louisiana State University, Baton Rouge, Louisiana, U.S.A.
Troy
Albee
Office
of
Budget
and
Evaluation, City
of
Myrtle Beach, South Carolina,
U.S.A.
Alan
Blankley
Western Michigan University, Kalamazoo, Michigan, U.S.A.
Robert Boydston Tennessee State University, Nashville, Tennessee, U.S.A.
Richard
C.
Brooks Department
of

Accounting, College
of
Business
and
Economics,
West Virginia University, Morgantown, West Virginia, U.S.A.
Richard
W.
Campbell University
of
Georgia, Athens, Georgia, U.S.A.
Michael Campenni Public Administration Program, Department
of
Political
Science,
Texas Tech University, Lubbock, Texas, U.S.A.
K.
Lee
Carter University
of
North Carolina, Chapel Hill, North Carolina, U.S.A.
Edward
J.
Clynch Department
of
Public Administration, Mississippi State University,
Mississippi State, Mississippi, U.S.A.
Charles
Coe MPA
program, Department

of
Political Science
and
Public Administration,
North
Carolina State University, Raleigh, North Carolina, U.S.A.
Dan
Durning
University
of
Georgia, Athens,
Georgia,
U.S.A.
C.
Nelson
Easterling
Governmental Consultant,
Florida,
U.S.A.
Sandra
M.
Emerson
California State University, Pomona, California, U.S.A.
William
A.
Firestone Rutgers University,
New
Brunswick,
New
Jersey, U.S.A.

Howard Fleeter School
of
Public Administration, Ohio State University, Columbus,
Ohio, U.S.A.
Dana
Forgione
University
of
Baltimore, Baltimore, Maryland, U.S.A.
John
P.
Forrester
U. S.
General Accounting
Office,
Washington,
D.
C.,
U.S.A.
xvii
xviii Contributors
Robert
J.
Freeman
Department
of
Accounting, College
of
Business Administration,
Texas Tech University, Lubbock, Texas, U.S.A.

Margaret
E.
Goertz University
of
Pennsylvania, Philadelphia, Pennsylvania, U.S.A.
Merl
Hackbart Martin School
of
Public Administration, University
of
Kentucky, Lex-
ington,
Kentucky, U.S.A.
Arie Halachmi Tennessee State University, Nashville, Tennessee, U.S.A.
Rebecca
Hendrick
Department
of
Public
Administration, University
of
Illinois, Chi-
cago, Illinois, U.S.A.
W.
Bartley Hildreth Hugo Wall School
of
Urban
and
Public
Affairs,

Wichita State
University
Wichita, Kansas, U.S.A.
Natalee Hillman University
of
Pittsburgh, Pittsburgh, Pennsylvania, U.S.A.
Kay
Hofer
MPA
Program, Department
of
Political Science, Southwest Texas State Uni-
versity,
San
Marcos, Texas, U.S.A.
Jesse
W.
Hughes Department
of
Accounting, College
of
Business Administration,
Old
Dominion University, Norfolk, Virginia, U.S.A.
Craig
L.
Johnson
School
of
Public

and
Environmental
Affairs,
Indiana University,
Bloomington, Indiana, U.S.A.
Aman Khan Department
of
Political Science, Public Administration Program, Texas
Tech
University, Lubbock, Texas, U.S.A.
Frank
U.
Koehler College
of
Public
Affairs
&
Community Services, University
of
Nebraska,
Omaha, Nebraska, U.S.A.
Thomas
P.
Lauth School
of
Public
and
International
Affairs,
The

University
of
Georgia,
Athens,
Georgia, U.S.A.
Suzanne
Leland Department
of
Political Science, University
of
North Carolina, Char-
lotte, North Carolina, U.S.A.
Thomas
D.
Lynch Public Administration Institute, Louisiana State University, Baton
Rouge, Louisiana, U.S.A.
Susan
A.
MacManus University
of
South Florida, Tampa, Florida, U.S.A.
Patrick
W.
Maniont
Deputy City Manager, City
of
Phoenix, Arizona, U.S.A.
Herbert
A.
Marlowe,

Jr.
University
of
Florida, Gainesville, Florida, U.S.A.
Thomas
W.
Matteo
New
York University,
New
York,
New
York, U.S.A.
Jerry
McCaffery
School
of
Business
and
Public Policy, Naval Postgraduate School,
Monterey, California, U.S.A.
Jerome
B.
McKinney Graduate School
of
Public
and
International
Affairs,
University

of
Pittsburgh, Pittsburgh, Pennsylvania, U.S.A.
f
Deceased.
Contributors
xix
John
L.
Mikesell
School
of
Public
and
Environmental
Affairs,
Indiana University,
Bloomington, Indiana, U.S.A.
Gerald
J.
Miller Graduate program
in
Public Administration, Rutgers University, New-
ark,
New
Jersey, U.S.A.
Patti
A.
Mills College
of
Business Administration, Department

of
Accounting, Indiana
State University,
Terre
Haute, Indiana, U.S.A.
Rowan
Miranda*
Office
of
Management
and
Budget, City
of
Pittsburgh, Pennslyvania,
U.S.A.
Jennie
L.
Mitchell Department
of
Accounting, Saint
Mary-of-the-Woods
College, Saint
Mary-of-the-Woods,
Indiana, U.S.A.
John
E.
Mutty School
of
Business
and

Public Policy, Naval Postgraduate School, Mon-
terey,
California, U.S.A.
Ronald
C.
Nyhan
Florida
Atlantic University, Boca Raton, Florida, U.S.A.
David
B.
Pariser
Department
of
Accounting,
College
of
Business
and
Economics, West
Virginia
University, Morgantown, West Virginia, U.S.A.
Terry
K.
Patton
University
of
Wisconsin, Oshkosh, Wisconsin, U.S.A.
James
R.
Ramseyt

Department
of
Economics,
Western Kentucky University, Bowling
Green, Kentucky, U.S.A.
B.J. Reed College
of
Public
Affairs
&
Community Services, University
of
Nebraska,
Omaha, Nebraska, U.S.A.
William
C.
Rivenbark
University
of
North Carolina, Chapel Hill, North Carolina,
U.S.A.
Ellen
Rosellt
University
of
Central
Florida,
Orlando,
Florida,
U.S.A.

David
H.
Rosenbloom Department
of
Public Administration, American University,
Washington,
D.C., U.S.A.
Bernard
H.
Ross Department
of
Public Administration, American University, Washing-
ton,
D.C., U.S.A.
Michael
W.
Shelton
Office
of
Budget
and
Evaluation, City
of
Myrtle Beach, South
Carolina, U.S.A.
Robert
W.
Smith
Department
of

Political
Science, Clemson
University,
Clemson, South
Carolina, U.S.A.
Alan
Walter
Steiss
Department
of
Urban
&
Regional Planning, Virginia Polytechnic
Institute
and
State University, Blacksburg, Virginia, U.S.A.
Current
Affiliations
*
Government Finance
Officers
Association, Chicago, Illinois, U.S.A.
t
University
of
Louisville, Louisville, Kentucky, U.S.A.
$
MPA
Program, Department
of

Government,
New
Mexico State University,
Las
Cruse,
New
Mexico, U.S.A.
xx
Contributors
Jeffrey
M.
Stonecash
Department
of
Political Science, Syracuse University, Syracuse,
New
York, U.S.A.
Theodore
J.
Stumm
Texas Tech University, Lubbock, Texas, U.S.A.
Kurt Thurmaier Department
of
Political Science, Public Policy
and
Administration
Program, Iowa State University, Ames, Iowa, U.S.A.
Joseph
P.
Viteritti

New
York University,
New
York,
New
York, U.S.A.
L.
Lee
Walker
School
of
Public Administration,
Ohio
State
University, Columbus,
Ohio, U.S.A.
Charles
W.
Washington School
of
Urban
and
Public Administration, Florida Atlantic
University,
Boca Raton, Florida, U.S.A.
Patricia
Wigfall Department
of
Public Administration, North Carolina Central Univer-
sity,

Durham, North Carolina, U.S.A.
Katherine
G.
Willoughby Andrew Young School
of
Policy Studies, Georgia State Uni-
versity, Atlanta, Georgia, U.S.A.
C.
Kurt Zorn School
of
Public
and
Environmental
Affairs,
Indiana University,
Bloom-
ington,
Indiana, U.S.A.