FURTHER RESOURCES FOR CHAPTER 4: PROCESS MATTERS
See also the Web site resource, Internet Resources 
Indicates especially recommended video clip
Nonpartisan elections fill the seats in Nebraska’s unicameral legislature.
Source: Reprinted by permission. State Capitol rotunda, Nebraska Unicameral Information
Office, http://www.leg.ne.gov/media/images/clearinghouse/rotunda_south300.jpg.
1.
Keith, Robert and Allen Schick, Introduction to the Federal Budget Process,
Congressional Research Service Report, 98-721 GOV, Dec. 2004,
http://budget.house.gov/crs-reports/98-721.pdf.
2.
OMB Circular No. A–11 (2005), detailed guidance to federal executive agencies on
preparing and submitting their budgets,
http://www.whitehouse.gov/omb/Circulars_a11_current_year_a11_toc.
3.
Schick, Allen, 2007. The Federal Budget: Politics, Policy, Process, 3rd ed. Washington
D.C.: Brookings Institution.
4.
National Conference of State Legislatures, Budget Procedures, November 2008,
http://www.ncsl.org/default.aspx?tabid=12669.
2
5.
National Association of State Budget Officers, 2008. Budget Processes in the States,
http://www.nasbo.org/Publications/BudgetProcessintheStates/BudgetProcessesintheStatesArchiv
es/tabid/108/ItemId/67/Default.aspx.
6.
Federal budget process
a.
U.S. House of Representatives on legislative process,
http://www.house.gov/house/Tying_it_all.shtml.
b.
congressional budget process,
http://thomas.loc.gov/home/lawsmade.bysec/budget.process.html.
c.
For charts on federal budget formulation and appropriations process, see GAO, 2005. “A
Glossary of Terms Used in the Federal Budget Process,” GAO-05-734SP, pp. 117-119,
http://www.gao.gov/new.items/d05734sp.pdf.
d.
For timetables on budget phases of formulation, congressional action, and execution, see
OMB Circular No. A–11 (2008) Sec.10, pp. 3–5,
http://www.whitehouse.gov/omb/Circulars_a11_current_year_a11_toc.
e.
OMB Circular No. A-11 (2008), Part 2, Budget Preparation and Submission,
http://www.whitehouse.gov/omb/circulars/a11/current_year/a11_toc.html.
7.
Classical sources
a.
Key, V. O., Jr., 1940. The Lack of a Budgetary Theory. American Political Science
Review 34: 1137-1140.
b.
Keynes, John Maynard, 1936. The General Theory of Employment, Interest and Money.
London, Macmillan Press, electronic edition at
http://cepa.newschool.edu/het/texts/keynes/gtcont.htm.
c.
Wildavsky, Aaron B., 1964. The Politics of the Budgetary Process. Boston, Little Brown.
3
8.
GAO, 2008. Principles of Federal Appropriations Law, 3rd ed., vol. 1, GAO-04-261SP.
Washington D.C.: GAO, annually updated,
http://www.gao.gov/special.pubs/appforum2008/d08450sp.pdf.
9.
Rubin, Irene, 2009. The Politics of Public Budgeting: Getting and Spending,
Borrowing and Balancing, 6th ed. Washington D.C.: CQ Press, 2009.
10.
Wildavsky, Aaron B. and Naomi Caiden, 2004. The New Politics of the Budgetary
Process. New York: Pearson Longman, 2004.
11.
Texas House of Representatives, House Research Organization, 2007. Writing the State
Budget, State Finance Report, no. 80-1, www.hro.house.state.tx.us/focus/writing80.pdf, accessed
August 9, 2007.
12.
On U.S. budget history
a.
Burke, Brendan F., 2005, Executive Budgeting, in Jack Rabin (ed.), 2005, Encyclopedia
of Public Administration and Public Policy, Boca Raton, FL: Taylor & Francis.
b.
California Department of Finance, Development of Modern Budgeting, 1998,
http://www.dof.ca.gov/fisa/bag/history.htm, accessed July 24, 2007.
c.
English influence, see the Magna Carta, 1215,
http://www.britannia.com/history/docs/magna2.html, accessed July 24, 2007.
d.
Lewis, Carol W., 2007. The Field of Public Budgeting and Financial Management, 1989-
2004, in Handbook of Public Administration, 3rd ed., edited by J. Rabin, B. Hildreth, and G. J.
Miller (eds.). New York: CRC Press, Taylor and Francis, pp. 151-225.
e.
Smithies, Arthur, 1955. The Budgetary Process in the United States. New York:
McGraw-Hill.
13.
How a Bill Becomes a Law
4
a.
federal,
http://www.lexisnexis.com/help/CU/The_Legislative_Process/How_a_Bill_Becomes_Law.htm.
b.
Wisconsin, http://www.legis.state.wi.us/assembly/acc/pdf/habbl.pdf.
c.
New Jersey, http://www.njleg.state.nj.us/legislativepub/legprocess.asp.
d.
Idaho at http://www.legislature.idaho.gov/budget/process/budgetflowchart.htm.
14.
On budget implementation
a.
Government Finance Officers Association, http://www.gfoa.org.
b.
National Association of State Budget Officers, http://www.nasbo.org.
c.
OMB’s Office of Federal Financial Management,
http://www.whitehouse.gov/omb/financial/index.html and
OMB Circular No. A-11 (2008), Part 4, Instructions on Budget Execution,
http://www.whitehouse.gov/omb/circulars/a11/current_year/a11_toc.html.
15.
On auditing
a.
Government Accountability Office (GAO), http://www.gao.gov and the yellow book,
http://www.gao.gov/govaud/ybk01.htm.
b.
American Institute of Certified Public Accountants, code of professional conduct,
http://infotech.aicpa.org/Resources/Privacy/Federal+State+and+Other+Professional+Regulations
/AICPA+Code+of+Professional+Conduct.
16.
Video clips
a.
budget workshop meeting of the Board of Commissioners, Lee County, North Carolina,
budget workshop meeting, 2007.
 b.
on legislative fiscal offices, National Association of Legislative Fiscal Offices,
http://www.ncsl.org/programs/fiscal/nalfo/index.htm.
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c.
on work of the U.S. Government Accountability Office, “More than Numbers,” 2007,
(about 3 minutes), http://www.gao.gov/about/newcomers.vid.html.
d.
on Federal Reserve, http://www.federalreserve.gov, and video available on how the
Federal Reserve works, http://www.philadelphiafed.org/education/fedtoday.cfm.
e.
House Republican Conference video on parliamentary process and earmarks
http://www.youtube.com/watch?v=n7k5pv_C5-g&feature=related, 2007.