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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.
Before John and Jackie lent a touch of Camelot to the famous red-bricked rows, and even before the founding of the nation's capital, Georgetown was an influential port city. Men such as the charismatic Scot Ninian Beall came to the Potomac shores to capitalize on the riches of the New World. Beaver pelts, great hogsheads of tobacco and slaves all crossed the wharves of George Town. Through a series of vignettes, David Mould and Missy Loewe chronicle the fascinating history of the nation's oldest neighborhood. Discover the lost port city from the days of the Revolution and the terror of the War of 1812 to the founding of Georgetown University and the town's incorporation in the District of Columbia.