Subject(s): Local budgets -- Local finance. -- Economic Development -- Environment of local government budgeting : Federal, state and local government budgeting, organization-based budgeting components, intergovernmental environment, managerial issues -- Budget formats : Line item budgets, program budgeting, performance budgets, zero- base budget process, results oriented budgeting, centrality of revenue constraint, budgeting as organizational development -- Budget execution : Fund structure of local governments, accounting and financial reporting, budgetary controls, financial controls, purchasing controls, service managers and budget execution -- Budgeting for productivity : Measuring local government services, context of local government productivity, allocative and technological efficiency, integrating productivity and budgeting -- Analytical techniques : Forecasting, program evaluation, benefit cost analysis, data envelopment analysis, costing local government services -- Local government revenues : Revenue management, local government revenue structures, selected local government revenues, enhancing revenue capacity, revenue management support structures -- Capital budgeting and economic development : Financing capital projects -- Debt management : Local government bonds, debt process, bond ratings, alternative long term financing methods -- Role of finance professional, issues in budget theory, previous organization -based studies, public budgeting and organization theory