Guide to local government finance in California / Michael Multari ... [and others].

Part I. Introduction and overview: 1. Introduction
2. Local governments in California and what they do
Part II. Funds: 3. Fund accounting : sorting out the money
4. The general fund : the flexible fund
5. Special revenue funds : the inflexible funds
6. Enterprise funds : the business-like funds
Part III. The practice: 7. Budgets and fiscal policy : allocating resources
8. Labor : employing people
9. Purchasing : buying things and contracting for services
10. Capital improvements and debt financing : building things
11. Investing : managing the public's portfolio
12. Reporting : accountability and telling the financial story
Part IV. Development and municipal finance: 13. Local economic development : fostering business vitality
14. Real estate development feasibility and the city as developer : perspectives and roles
15. Fiscal impact analysis : costs and revenues of new development
Part V. Looking back, going forward : the road to reform: 16. Looking back : a brief history of California local government finance
17. Going forward : outlook and future reform
Appendix A. An overview of public finance theory
Appendix B. Detailed city budget process
Appendix C. Presenting financial information
Appendix D. Useful information resources
Bibliography
Glossary.