1. Introduction
  2. Why Do We Budget?
  3. Generic Budgeting Processes
    • Preparation of Estimates
    • Executive Budget Compiled and Submitted to Legislative Body
    • Legislative Body Deliberations and Budget Approval
    • Budget Execution
    • Post-Audit
  4. Sustainable Budgeting and Sources of Revenue
    • Sales and Gross Receipts Taxes
    • Personal Income Tax
    • License Fees
    • Corporate Income Taxes
    • Severance Taxes
  5. Revenue: Past and Future
  6. Federal Grants-in-Aid: A Key Source of Revenue
  7. Federal Grants for Sustainability and Community Development
  8. Federal Grants for Transportation
  9. Federal Grants for Education
  10. Federal Grants for the Least Advantaged—Public Health and Income Security
  11. Federal Grants for Children, Families, and Veterans
  12. Federal Funding for Programs of Hope and Corrections
  13. State and Local Budget Expenditures
  14. Budget Reforms
  15. Sustainable Budget Focus: Five Key Areas of Future State and Local Budget Needs
    • Alternative Energy Sources and Energy Conservation
    • Climate Change Impacts
    • Infrastructure Renewal
    • Bio-Equity
    • Technology and Innovation
  16. Budgeting and the Core Dimensions of Sustainability
  17. Conclusion

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