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National Defense Budgeting and Financial Management - Policy & Practice (Hardcover)
Loot Price: R2,995
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National Defense Budgeting and Financial Management - Policy & Practice (Hardcover)
Expected to ship within 10 - 15 working days
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The U.S. Department of Defense accounts for over half of federal
government discretionary spending and over 3% of GDP. Half of all
federal employees work for the Department. The annual budget for
the military not only provides for those salaries, it covers the
baseline and wartime operating expenses of the force, and hundreds
of billions of dollars of investment in new capabilities and
technologies. Given the materiality of the defense function and
amount of resources it consumes, the processes for budgeting for
defense and managing the funds is important to understand. This
text provides a fully integrated view of defense budgeting. It
takes the position that defense budgeting is a specific instance of
public budgeting, and public budgeting is a specific instance of
public policy. In order to fully understand how the nation budgets
for defense, it first lays a theoretical and conceptual foundation
for public policy and public budgeting. That is followed by an
assessment of the political and policy context for defense,
including the overarching federal budget process and role of
Congress in setting defense policy. Only then does the text explore
the specifics of defense budgeting: how, by whom, and why the
budget is crafted. Beyond the topic of budgeting - formulating,
requesting, andlegitimating the request for funds - the book
tackles financial management topics. Included are discussions of
federal appropriations law, funds management, accounting
requirements, intragovernmental business transactions, and
contemporary topics of defense policy such as funding overseas
contingency operations in an era of deficit control legislation.
This book is an appropriate reference for both students and
practitioners of defense budgeting and financial management. It
would also be appropriate in a general public budgeting course.
Most public budgeting texts focus on state and municipal
governments and there are few that address the federal system. This
book fills that gap and provides a specific example of federal
budgeting.
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