FURTHER RESOURCES FOR CHAPTER 9: HOW TO READ A LOCAL BUDGET
See also the Web site resource, Internet Resources 
 Indicates especially recommended video clip
Source. U.S. GPO Access, http://www.gpoaccess.gov/usbudget/browse.html.
1.
Bachrach, Peter and Morton Baratz, 1962. Two Faces of Power. American Political
Science Review 56, 4: 447-952, http://www.columbia.edu/itc/sipa/U6800/readingssm/bachrach.pdf, accessed August 31, 2008.
2.
Brown, Ken W., 1993. The 10-Point Test of Financial Condition: Toward an Easy-to-Use
Assessment Tool for Smaller Cities. Government Finance Review (Dec.): 21–26.
https://www.gfoa.org/services/dfl/bulletin/BUDGET-Ten-point-test.pdf.
3.
Gauthier, Stephen J. 2007. Interpreting Local Government Financial Statements.
Government Finance Review June: 9–14, http://js.docstoc.com/docs/25561029/LOCALGOVERNMENT-FINANCIAL-STATEMENTS.
4.
Government Finance Officers Association, undated. Distinguished Budget Presentation
Awards Program, Awards Criteria,
http://www.gfoa.org/index.php?option=com_content&task=view&id=33&Itemid=57.
2
5.
Gauthier, Stephen J. 2000. An Elected Official’s Guide to the New Governmental
Financial Reporting Model. Chicago: Government Finance Officers Association.
6.
Governmental Accounting Standards Board, 2000. What You Should Know about Your
Local Government’s Finances: A Guide to Financial Statements. Norwalk, CT: GASB.
7.
Governmental Accounting Standards Board, 2005. Government Service Efforts and
Accomplishments Performance Reports: A Guide to Understanding,
http://gasbpubs.stores.yahoo.net/publications-user-guides.html, accessed August 31, 2008, and
http://www.seagov.org/citizen, accessed August 31, 2008.
8.
Governmental Accounting Standards Board, 2006. GASB White Paper: Why
Governmental Accounting and Financial Reporting Is—and Should Be—Different,
http://72.3.167.244/white_paper_executive_summary.html.
9.
National Advisory Council on State and Local Budgeting (NACSLB), 2000.
Recommended Budget Practices: A Framework for Improved State and Local Government
Budgeting, http://www.gfoa.org/services/nacslb.
10.
National Association of Budget Officers [NASBO] (undated). NASBO Training
Curriculum, http://www.nasbo.org.
11.
Nollenberger, Karl, 2003. Evaluating Financial Condition: A Handbook for Local
Government, 4th ed. Washington D.C.: International City/County Management Association.
Originally published as Groves, Sanford M. and Maureen G. Valente, 1994. Evaluating
Financial Condition. Washington DC: International City/County Management Association.
12.
Organization for Economic Co-operation and Development [OECD], 2001. Best
Practices for Budget Transparency, http://www.oecd.org/dataoecd/33/13/1905258.pdf.
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13.
Portland, 2007. Financial Condition in the City of Portland: A Report from the City
Auditor, http://www.portlandonline.com/shared/cfm/image.cfm?id=154607, accessed August 31,
2008.
14.
The 2008 Financial Report of the United States Government,
http://www.fms.treas.gov/fr/index.html, accessed December 15, 2008 and GAO, 2005.
Understanding the Primary Components of the Annual Financial Report of the United States
Government, GAO-05-958SP, September, http://www.gao.gov/new.items/d05958sp.pdf,
accessed January 12, 2009.
15.
Musell, R. Mark, 2009. Understanding Government Budgets, A Practical Guide. New
York: Routledge.
16.
City of Alexandria, Virginia, 2010. City Manager’s FY 2011 Proposed Budget,
Understanding the Budget, February,
http://cms.alexandriava.gov/budget/info/default.aspx?id=30022 and scroll down to the link.
17.
On financial condition, City of Scottsdale, 2008. Annual Financial Trends 2008,
http://www.scottsdaleaz.gov/Assets/documents/finance/2008+Financial+Trends.pdf, accessed
April 3, 2009.
18.
David Walker on the four deficits, “The Debt Movie,”
http://www.youtube.com/watch?v=uieHQOJjLfs and a thirty-minute version of IOUSA: “The
Debt Movie,” http://www.vimeo.com/2119049 and
http://www.youtube.com/watch?v=O_TjBNjc9Bo.
19.
Video clips of public hearings on the budget
 a.
Chicago Tonight on 2008 City Budget http://www.youtube.com/watch?v=jNitZFXWnqs
Part 1, and http://www.youtube.com/watch?v=qaqBmQ5ywrw Part 2.
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 b.
City of Portland, Oregon, http://www.portlandonline.com/index.cfm?c=28258.
20.
GASB Video Podcast, “Fund Balance Reporting," on Statement No. 54, Fund Balance
Reporting and Governmental Fund Type Definitions (four minutes), http://www.gasb.org.