BUSINESS LIBRARIANSHIP 101:



The Business Reference & Services Section Presents:

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TABLE OF CONTENTS

Introduction 2

Local Public Finance Sources 3

Primary Sources 3

General Sources 3

Budget Information 5

Other Local Public Finance Information 6

Operational Sources 7

State Public Finance Sources 9

Federal Public Finance Sources 11

International Public Finance Sources 15

Indexes and Periodicals 18

Indexes 18

Periodicals 20

Appendix A: Public Finance Vocabulary 21

Appendix B: Typology of Finance-Related Publications 21

Introduction

This document supplements the content delivered during “Follow the Money – From Surpluses to School Buses: Understanding Public Finance,” the program organized and presented by the Business Reference and Services Section (BRASS) and offered at the 2006 Annual Meeting of the American Library Association in New Orleans. It is also available online via: (Path: Professional Tools > Presentations and Handouts > Public Finance).

Many library patrons seek information about how local, state, federal and international governments are fiscally-managed. Often the questions relate to how tax dollars are spent, analysis of fiscal and administrative policies, or comparisons of spending between one geographic area and another. Librarians facing these kinds of questions quickly realize that the task is complicated by specialized vocabulary and lack of systematic publishing or coordinated finding aids. Frequently, the documents fall under the category of “grey literature,” those non-commercially published documents that are often unpredictable in frequency and do not follow standard publishing practices for bibliographic control or editorial oversight. To make things worse, agencies producing the information usually do not think to distribute their publications to local and regional libraries.

This bibliography intends to serve as a basic resource guide for librarians seeking information on public finance, with annotations to books, periodicals, websites, and government sources that can best answer most questions by patrons. This is not a comprehensive list of resources, especially in the local and state sections, since there are too many unique resources to list. This guide includes examples of these region-specific resources, and tips for librarians seeking their own local versions.

Many of the resources in each section come from public sources like the U.S. Census Bureau, or state and local governments. Others are from private sources, such as non-profit policy institutes, public finance professionals’ associations, and academia. Some are available freely online, but others require a fee or subscription. The annotations characterize these sources, indicating their most salient features for researching public finance. If a resource will answer questions for more than one governmental level, it is annotated fully where it first appears, and other sections refer back to its earlier description. Two appendixes supplement this bibliography. The first is an online-only glossary of pubic finance terms, and the second a table that summarizes the types and sources of public finance information.

Several members of the 2006 BRASS Program Committee contributed their time and expertise to this document. Jennifer Boettcher (Georgetown University) and Darcy Del Bosque (University of Texas at San Antonio) compiled the local sources section and the vocabulary appendix. Todd Hines (University of Alabama) and Kelly Janousek (California State University at Long Beach) completed the state resources section. The authors for the federal sources section were Donna Daniels (University of Arkansas) and Lucy Heckman (St. Johns University). Michael Oppenheim (University of California at Los Angeles) provided the international section. Adele Barsh (Carnegie Mellon University) created the typology appendix and edited this document. Everyone contributed to the Indexes and Periodicals section.

Local Public Finance Sources

Financial information at the city and county level can be some of the most difficult to find. The city or county is often responsible for publishing financial information at the local level, and frequently documents are printed once, never to be printed again. Some reports, such as budgets, are published annually in most localities and can be invalu-able resources. This section begins with General Resources, which lists resources that help in the discovery of local financial information. It is followed by two sections, Budget Information and Other Local Public Finance Information, which help to illustrate the documents that actually can be found at the city and/or county level. Finally, the section concludes with Operational Sources, which aid in the discovery of documents related to the running of local organizations with the emphasis on financial aspects. In each section, the broadest resources are listed first, followed by materials narrower in scope.

Primary Sources

General Sources

The following resources help in uncovering local financial information. Although some of the listings come from non-local sources (federal government, non-profit organization, etc.), they all provide access to information at the local level.

U.S. Bureau of the Census. “Federal, State, and Local Governments State and Local Government Finance Data.”

This resource is an excellent starting point for finding local financial information. The Census Bureau conducts an Annual Survey of Government Finances yearly during non-Census years. From this survey they publish several components that contain local financial information, including State Government Tax Collections, Quarterly Summary of State and Local Government Tax Revenue, State Government Finances, State and Local Government Finances, State and Local Government Finances, and Public Elementary-Secondary Education Finances.

_____. “Consolidated Federal Funds Report.”

The Census Bureau provides a summary table on annual federal expenditures to local communities. Data lags two years.

Library of Congress. “State and Local Governments.”

Put together in the Newspaper ad Current Periodical Reading Room at the Library of Congress, the “State and Local Government Information in General” is most useful. Many local links are included by state. A highlight of this site is the section called “State and Local Government Information in General,” which provides links to information with resources for all states. Specific links to individual state’s information is also included. The LC’s Newspaper and Current Periodical Reading Room compiles the information.

U.S. Bureau of the Census. Statistical Abstract of the United States. Annual. Washington D.C.: Government Printing Office, 1878-.

Federal, state, and local public finance statistics are available. Data includes revenue by source, details of expenditures, and information on government debt. Many of the state and local statistics are taken from the U.S. Census sources discussed in the “State Public Finance Sources” section below.

Martin, Mary, ed. Local and Regional Government Information: How to Find It, How to Use It. Westport, CT: Greenwood, 2005.

Martin’s text covers all aspects of local government information. The chapter called “Budgets, Taxes, Revenue Sources” is particularly helpful for assistance in locating local finance information.

Sagoo, Sumeet, ed. Facts and Figures on Government Finance, 38th ed. Washington D.C.: Tax Foundation, 2004.

This reference book is produced annually by the nonpartisan Tax Foundation. It contains over 175 tables of the most recent government finance data available from the local, state and federal levels. Most of the revenue and expense numbers are provided back forty years or more. Much of this data is available in other places, but this source does a good job of combining a large amount of information in one place, in easy-to-interpret tables.

AccountantsWorld. “Tax and Accounting Sites Directory: State and Local Tax.”

This free resource contains a large list of links and information for different tax areas and issues, such as State Links, General Locators, Sales and Use Tax, News and Topics, Organizations, Rates and Data, State Tax Guides, and E-Commerce Tax.

HelloMetro. “State and Local Government on the Net.”

This site provides convenient, one-stop access to the websites of thousands of state agencies and city and county governments. The drop-down menus on the left points to the directory pages. The local government links go to county governments.

University of Wisconsin Extension. Local Government Center. “Local Government Finance.”

This website was created to aid local officials with budgeting and financing. Despite its creation for a specific geographical audience, it has relevance to anyone searching for local financial information. It is divided into several sections; examples are Local Government Finance and Growth Management. Each section includes an overview of the concept, provides links to additional websites, and lists relevant print resources. Fact sheets, papers, and samples of documents are also included.

Federal Reserve Bank of San Francisco. “Fed In Print: A Comprehensive Index to Federal Reserve Economic Research”

This free index covers all of the Federal Reserve Board’s and Banks’ publications, with selected full text for items written recently. The text of the available articles is written in a clear style. To find publications covering local financial information it can be useful to either include the word “Local” in the subject search field and/or the word “Municipal*” in the keyword search field.

State University of New York. Nelson A.Rockefeller Institute of Government. Home page.

As the public policy research arm of the State University of New York, the Institute conducts research on the role of state and local governments in American federalism and on the management and finances of states and localities.

Budget Information

When looking for local financial information, specific documents may be helpful. Different localities may have more than one type of budget available. Operating budgets consist of ongoing expenses that can be planned for. These documents often include salaries/benefits, supplies, and other recurring costs. Adopted budgets are budgets that have been approved by a local governing body (state legislature, budget committee, etc). The researcher also may see references to capital budgets, which include the costs of large projects with long-term benefits to the locality. All of these types of budget documents often can be found online at city or county websites or through a quick Internet search. Search terms my include “budget office,” “executive budget,” ” Controller,” “country auditor,” “tax assessor,” “tax collector,” “city manager,” “enrolled agents,” or “taxpayer association.” Three examples follow. Many public and academic libraries also have copies of city and county budgets in their collections.

San Antonio. Office of Management and Budget. City of San Antonio Adopted Capital Budget. San Antonio, TX: City of San Antonio, 2004.

The San Antonio City Budget provides the city’s six year capital plan, including the current year’s capital budget. This document is also available online at .

New York City. Office of the State Deputy Comptroller for the City of the New York City. Review of New York City’s Financial Plan for Fiscal Years 2005 through 2008. New York: New York City, 2004.

This document is available in print at a variety of New York libraries, but is also available in the New York State Digital Collections (). It provides information for the current fiscal year and projections for future years, but also discusses revenue and expenditure trends that will impact the budget and includes information on city-funded staffing.

Allegheny County, Pennsylvania. “Budget and Finance.”

Allegheny County’s budget is available full text online starting in 1999. The budget document includes the capital budget, operating budget, grants budget, and special accounts budget. A five-year trend of revenues and expenditures is also included.

Other Local Public Finance Information

In addition to local government budgets, much of local finance revolves around property tax, school finance, and welfare and other social services. Since most cities and counties have websites, the Internet can be a good place to search for this type of information. State websites can also be resources for finding city- and county-level information, since states often collect this data and compile it in one location. Search terms may be “Legislative Auditors,” “State Comptrollers,” “Education Departments,” “Financial Control Boards,” “Revenue Department,” “State Treasurer,” “Tax Commissioner,” or “Intergovernmental Relations.” Examples follow.

Los Angeles County, Office of the Assessor. Home page.

In addition to providing information for tax payers, this site includes the 2005 Annual Report and press releases. It also offers information on roll value, property sales, and provides access to assessor maps.

West Virginia Department of Education. “School Financial Information.”

This state-level site contains yearly financial information for school districts in West Virginia, starting from 2001. Financial data includes salaries, revenues and expenditures, and property taxes and levies. The state aid funding formula is also provided.

California Department of Social Services. “Budget and Fiscal News.”

This site covers a variety of county-level data for budgetary concerns affecting Health and Human Services agencies in California. It includes cost allocation plans, fiscal year allocations and expenditures, budget highlights, and other reports.

Operational Sources

Some clues for finding local financial information can come from documents that address the management of local governments. The resources below were created for managers of local government or address relevant financial issues in the management of local government.

Fisher, Ronald C. State and Local Public Finance. Chicago: Irwin, 1996.

This book, frequently used as a text in college courses, is one of few books covering the fundamentals of state and local finance. It includes five parts, discussing such topics as market efficiency, public choice, provision of goods and services, and revenue. A new edition is expected in 2006.

USDA National Agricultural Library. Financial Management for Local Governments. Rural Information Center Publication Series. 67.

This guide provides access to full text resources discussing local government finance issues. Created for local government officials, the resource is helpful to anyone researching public finance information. The first section covers issues ranging from unfunded mandates, to home rule, to changing tax policies and expenditure limits. The second section includes information resources on the variety of revenue sources available to local officials. The third section provides information on the local budget process. The fourth section lists resources to assist local officials plan economic development strategies for community growth. The last section includes examples available to local officials of various financial management handbooks from schools, local and state governments.

Government Finance Officers Association (GFOA). Home page.

GFOA is the professional association of state/provincial and local finance officers in the United States and Canada that has served the public finance profession since 1906. Free information on the “Best Practices in Public Budgeting” is included,

Mergent Municipal and Government Manual and News Reports. Annual. New York: Mergent, Inc., 1955- present. Also part of Mergent Online,

This manual’s coverage includes virtually all U.S. taxing jurisdictions and agencies – from school districts, hospitals, villages and towns to cities, counties, and states across the nation – with total long-term rated debt of $25,000,000 or over. Full coverage is extended to all entities in California, New York, and Texas. Each entry includes a historical perspective on the issuing entity, as well as statistical data, financial statements, and full bond descriptions.

U.S. General Services Administration. Federal Citizen Information Center. “: State and Local Employees.”

This is another site with resources intended for state and local government employees that can be helpful for all researchers. Links are arranged by topic, such as agriculture and environment, or disasters and emergencies. Additionally, this site provides access to other sources containing statistics at the state and local level.

National Association of Counties. Home page.

This site of the national lobbying organization for county governments provides excellent links for researchers needing preliminary information on counties throughout the nation. Under the “State Associations” link in the Affiliated Organizations section, there are links to each county in the United States that give outstanding demographic, census, and political information. There are also direct links to county websites in this area.

National League of Cities. “National League of Cities: Strengthening and Promoting Cities as Centers of Opportunity, Leadership and Governance.”

The National League of Cities is the largest organization serving municipal governments in the United States. Its site features links to news on issues of interest to cities, as well as information on sponsored conferences and events. Several publications may be accessed in full text here; the most important of which will be listed later in the bibliography.

United State Conference of Mayors (USCM). Homepage.

The USCM is the official organization of mayors from cities with populations over 30,000. This site offers news coverage from various news sources for items of interest to cities. It also includes a selection of video clips, press releases, and reports and publications, many of which were created by the USCM.

International City/County Management Association (ICMA). “: Creating Excellence in Local Government Through Professional Management.”

The ICMA is the professional and educational association for more than 8,000 appointed officials and administrators in local government. This website includes access to Public Management Magazine and information on listservs and discussion groups offered by the ICMA. Information provided on the website can be useful to researchers, even if they are not members of the association.

National Association of Local Government Auditors (NALGA). Home page.

NALGA is a professional organization dedicated to improving local government auditing. Its website disseminates information and ideas about financial and performance auditing, provides training, and offers a national forum to discuss auditing issues. It also publishes Local Government Auditing Quarterly, selections of which are available in full text on the website.

International Downtown Association Organization. Home page.

This association unites public, business, and non-profit interests into civic partnerships in urban environments. U.S., Canadian and international business, non-profit, and local government websites, can be located through the “Member Links” section. Some content on this site is for members only, or carries a fee for non-members.

University of Vermont. Department of Continuing Education. “Muninet ListServ.”

The Muninet acts as an electronic bulletin board for anyone who wants to post a municipal question or answer to a question. The discussion list is free and the only requirement to participate is to have an e-mail account.

AccountantsWorld. “Tax and Accounting Sites Directory: State and Local Tax.”

See description under Local Public Finance Sources – Primary Sources: General (above).

Martin, Mary, ed. Local and Regional Government Information: How to Find It, How to Use It. Westport, CT: Greenwood, 2005.

Martin’s text covers all aspects of local government information. The chapter called “Budgets, Taxes, Revenue Sources” is particularly helpful for assistance in locating local finance information.

Federal Reserve Bank of San Francisco. “Fed In Print: A Comprehensive Index to Federal Reserve Economic Research”

This free index covers all of the Federal Reserve Board’s and Banks' publications, with selected full-text for items written recently. The text of the available articles is written in a clear style. Useful search strategies include using “Local” in the subject search field and/or “Municipal*” in the keyword search field.

State Public Finance Sources

The following organizations gather public finance information for study and distribution. This section contains examples arranged alphabetically, and some of them are drawn from the states of Ohio and Texas, to help provide ideas of what to look for in terms of state-specific possibilities.

Buckeye Institute for Public Policy Solutions. Home Page.

This publication is an example of a state (Ohio) organization that analyzes state programs and budgetary items. This type of analysis exists for many other states.

Center on Budget and Policy Priorities. “State Fiscal Analysis Initiative.”

The State Fiscal Analysis Initiative consists of 28 state organizations and one national organization. The Center works with these state organizations to better understand state budget and tax issues by producing major reports on state fiscal problems or the impact of federal proposals on state fiscal conditions.

Federation of Tax Administrators. “State Tax Rates and Structure.”

The Federation of Tax Administrators provides research and training to state tax administrators. This report provides details on the individual and corporate taxes for all 50 states and the District of Columbia. Types of taxes, as well as the rates, are included.

Government Performance Project. “Grading the States.”

This project, funded by PEW Charitable Trusts, evaluates how well state governments perform their basic management functions and explores how this research can be used by states to serve citizens better. The key areas studied are fiscal management, state employees, infrastructure, and technology usage.

Mergent Municipal and Government Manual and News Reports. Annual. New York: Mergent, Inc., 1955- present. Also part of Mergent Online,

See description under Local Public Finance Sources – Operational Sources: General (above).

National Conference of State Legislatures. “Budget and Tax.”

This site has press release type data and tables on current state budget and tax issues. The majority of reports and studies are only available to members of the NCSL.

National Association of State Budget Officers. “Fiscal Survey of the States.”

Several times a year this organization issues this report, in conjunction with the National Governors Association. It contains narrative analysis of trends and developments on the fiscal condition of the states, as well as current financial information.

National Priorities Project. “Economic Security.”

This page within the National Priorities Project has several data sets and information to create tables, graphs and reports for each state or county on federal spending and needs. One section features how the federal government spent the average household's income tax dollars in each state and for selected cities and counties. Another section, called “Trade-offs,” offers a way to determine costs of various federal policies on state resources or services. For example, someone can find out what the money spent on ballistic missile defense (aka “Star Wars”) could buy a state in terms of public safety officers, schools, or health care coverage, instead.

Pew Research Center. “: Taxes and Budget." 1999- present.

This site is a news service specific to states’ public finance issues. There is also a listing of helpful web links to sites that provide budgetary performance reviews, sites that explain how state spending affects specific populations, etc.

Sagoo, Sumeet, ed. Facts and Figures on Government Finance, 38th ed. Washington D.C.: Tax Foundation, 2004.

See description under Local Public Finance Sources – Primary Sources: General (above).

Tax Foundation. “State Taxes and Spending.”

The goal of this section is to provide a comprehensive resource for information on taxes and spending in all 50 U.S. states. There are several graphs and charts.

Texas Comptroller of Public Accounts. “Window on State Government.”

This resource is an example of a state site (Texas), where its comptroller provides public financial data to the constituents. This type of information is available for all 50 states.

U.S. Bureau of the Census. “Federal, State, and Local Governments: State and Local Government Finances.”

See description under Local Public Finance Sources – Primary Sources: General (above).

_____. “Federal Aid to States by Fiscal Year.”

As the title indicates, this report presents federal government aid to state and local governments, starting from 1998. The data are shown by Federal agency and program whenever possible. The federal government provides billions of dollars a year to both state and local governments.

_____. Statistical Abstract of the United States. Annual. Washington D.C.: Government Printing Office, 1878-.

See description under Local Public Finance Sources – Primary Sources: General (above).

Urban Institute. "Urban Institute Economy/Taxes."

The main page has links (on the left-hand menu) to State and Local Budgets and Fiscal Policy, State and Local Tax Policy Issues. This website provides news reports, articles, studies and data to understand policy issues in this area.

Federal Public Finance Sources

The following resources are a selection of print and Internet resources, primarily from the Federal government, including the Executive Office of the President, Senate and Congress. Additionally, resources containing an overview of the Federal budgetary process are included, among which are introductory guides and Columbia University’s extensive guide to the budget process which contains links to relevant web sites.

Chairman of the Council of Economic Advisors. Economic Report of the President Transmitted to the Congress. Washington: U.S. Executive Office of the President, Council of Economic Advisers, 1947- present. Annual.

This publication is a thorough guide to the budget process that features links to key budget documents, including Budget of the United States Government, “Introduction to the Federal Budget Process” by the Congressional Quarterly, links to websites and print materials, and a Federal budget calendar. Appendix B contains historical tables (from 1959 or earlier) on aspects of income (national, personal, and corporate), production, prices, employment, investment, taxes and transfers, and money and finance.

Columbia University Libraries. U.S. Government Documents: The Budget Process. New York: Columbia University Libraries.

This publication is a thorough guide to the budget process that features links to key budget documents, including Budget of the United States Government, “Introduction to the Federal Budget Process” by the Congressional Quarterly, links to websites and print materials, and a Federal budget calendar.

Farrier, Jasmine. Passing the Buck: Congress, the Budget, and Deficits. Lexington: University Press of Kentucky, 2004.

Passing the Buck examines how Congress is increasing its delegation of a wide variety of powers to the president in recent years. Farrier assesses why institutional ambition in the early 1970s turned into institutional ambivalence about whether Congress is equipped to handle its constitutional duties.

Federal Accounting Standards Advisory Board. Home Page.

The mission of the FASAB is “to promulgate federal accounting standards after considering the financial and budgetary information needs of citizens, congressional oversight groups, executive agencies, and the needs of other users of federal financial information.” This site contains full text of the Original Pronouncements and Exposure drafts, and news releases.

Gosling, James J. Budgetary Politics in American Governments, 4th ed. Routledge, 2006.

This publication examines budgetary politics at all levels of government.

Hall, Thad E. Authorizing Policy. Columbus: Ohio State University Press, 2004.

This book examines short-term authorizations effects on policy and reconsideration of policies when these authorizations are due to expire, including the authorization of appropriations by Congress. The book argues that management of public programs is affected through the development of a systematic schedule, and discusses the change in the resources and tools available to policy implementers in charge of these programs.

Ippolito, Dennis S. Why Budgets Matter: Budget Policy and American Politics. University Park: Pennsylvania State University Press, 2003.

This book discusses the conflicts over budget policy from the nation’s founding until today, and provides insight into the debate over “limited government” vs. “big government.”

LeLoup, Lance T. Parties, Rules, and the Evolution of Congressional Budgeting. Pullman, WA: Washington State University, 2005.

This book traces how Congressional macro-budgeting fundamentally has changed the way in which Congress frames and enacts budget choices. It provides a historical context on the evolution of the congressional budget process over the past three decades. Important budget issues included in the analysis are the 1974 Budget Act, the Reagan tax cuts in 1981, Gramm-Rudman-Hollings mandatory deficit reduction plan of 1985, the Bush and Clinton deficit reduction packages in 1990 and 1993, the balanced budget agreement in 1997, and the Bush tax cuts in 2001 and 2003.

Mergent Municipal and Government Manual and News Reports. Annual. New York: Mergent, Inc., 1955- present. Also part of Mergent Online,

See description under Local Public Finance Sources – Operational Sources: General (above).

Oberlander, Jonathan. The Political Life of Medicare. Chicago: University of Chicago Press, 2003.

Mr. Oberlander presents the bipartisan political issues related to Medicare, and traces the historic debate on the politics and policies that has raged regarding Medicare since its enactment in 1965. He also analyzes the political and public policy, health care, and aging issues of Medicare.

Rabin, Jack, and Glenn Stevens. Handbook of Fiscal Policy. New York: Marcel Dekker, 2001.

This companion volume to The Handbook of Monetary Policy contains 40 articles which consider the development of government spending and revenue policymaking, taxes and tax policies, government budgeting and accounting, and government debt management. The last section covers the role of government in formulating economic policies for growth and full employment and reviews issues associated with the implementation of fiscal policies.

_____. Handbook of Monetary Policy. New York: Marcel Dekker Incorporated, 2002.

In this companion volume to The Handbook of Fiscal Policy, scholars and practitioners of monetary policy explain the basics and some of the practices by which the government establishes institutions, laws, and regulation to control the economic system.

Rivlin, Alice M., and Isabel V. Sawhill. Restoring Fiscal Sanity, 2005: Meeting the Long-Run Challenge. Washington, D.C.: Brookings Institution Press, 2005.

Ms. Rivlin is a senior fellow at the Brookings Institute. Restoring Fiscal Sanity provides an overview of the country’s medium- and long-term spending needs and the resources available to pay for them.

Rubin, Irene. The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing, 5th ed. Washington, D.C.: CQ Press, 2006.

This book analyzes all aspects of the public budgeting decision-making process. Rubin shows the extraordinary coordination involved in passing a budget and achieving some level of accountability. She explores the power shifts and explains the sometimes non-linear decision-making process.

U.S. Bureau of the Census. “Federal, State and Local Governments: Government Finance and Employment Classification Manual.”

This manual provides standardized concepts and definitions, including those related to public employment and payroll statistics. The site also includes an overview of government finance statistics, expenditure, and indebtedness.

U.S. Congressional Budget Office. Home Page.

This website links to full text the publications like Monthly Budget, Historical Budget Data, and Spreadsheets of Selected Estimates and Projections.

U.S. Department of the Treasury. Home Page.

This home page is a centralized source for the links to documents about federal government accounting and the budget, including budget documents, strategic plans, performance management, continuous updating of the public debt, etc.

U.S. Federal Reserve Bank of St. Louis.

This site contains four invaluable resources FRED, ALFRED, FRASIER, and LIBER8, which can be located under the Economic Research section. FRED is a database that contains over 3000 economic time series. ALFRED is a database that contains archived Federal Reserve statistical data back to 1996. FRASIER leads the researcher to links to scanned images of historical economic statistical publications, releases, and documents. Liber8 is a portal that links to economic information from the Federal Reserve System, government agencies, and international data sources. It has been designed with university reference and government documents librarians, college and high school students, and teachers in mind.

U.S. General Accountability Office. Home Page.

This agency often is known as the “congressional watchdog,” because it investigates how the federal government spends taxpayer dollars. Its site provides news releases, its strategic plan, reports and testimony, and Principles of Federal Appropriations Law.

U.S. Government Printing Office. “Budget of the United States Government: Main Page.”

Notable links here point to full text of the federal budget, as well as the Economic Report of the President, and the Citizen’s Guide to the Federal Budget.

U.S. House of Representatives. Committee on Government Reform: Subcommittee on Government Management, Finance, and Accountability. Home Page.

This site offers coverage of “issues involving the overall financial, strategic, and risk management of Federal Departments and agencies, as well as matters related to Federal information policy.” It contains full text of legislation, news, and hearings.

_____. Committee on Rules. Home Page.

Features of this site include a description of the Budget Process applicable to the House, and reports of Hearings on the legislative and budget processes in Congress.

_____. Committee on the Budget. The Economic Outlook and Current Fiscal Issues: Hearing before the Committee on the Budget, House of Representatives, One Hundred Ninth Congress, First Session, Hearing Held in Washington, D.C., March 2, 2005. Washington: U.S. Government Printing Office, 2005.

For this Hearing before the Committee on the Budget, Alan Greenspan was the only witness on this date, and he discussed the economic outlook from the Federal Reserve’s perspective.

U.S. Internal Revenue Service. Home Page.

Tax forms and schedules are available for download on this site. It also contains tax news and regulations and statistics re: tax collection.

U.S. Office of the President. Office of Management and Budget. Home Page.

The OMB’s mission is to assist the President in overseeing the preparation of the federal budget, and to supervise its administration in Executive Branch agencies. This website contains: the full text of the President’s budget and supporting documents; the OMB Strategic Plan; and full text of testimony and reports to Congress. Links also exist to full text of the Federal budget, the Economic Report of the President, and Citizen’s Guide to the Federal Budget.

U.S. Senate. Senate Budget Committee (SBC). Home Page.

The SBC site provides links to Democratic and Republican websites, and to Hearings and Statements and news releases, etc.

_____. “Virtual Reference Desk: Budget.”

The nuts and bolts of the budget process presented, with links to full text introductory guides, links to sites for Senate and House Budget Committees, and full text of budget resolutions.

University of Michigan. Documents Center. “Federal Government Resources. Federal Budget.”

This Center provides links to the Federal Budgets 1997-2006, Historical Budgets, links to Government Agencies, and news sources.

International Public Finance Sources

The most readily-accessible, high-level resources are covered here – those of the Inter-Governmental Organizations (IGOs), such as the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), and the World Bank, that provide public finance data at primarily the country (or “federal”) level. Nearly all are available in both print and electronic formats. These publications are the sources most often cited in the country entries in the widely-owned annual print directory Statistics Sources (Farmington Hills, MI: Gale), under such frequently used subheadings as “Budget,” “Finance,” “National Accounts,” “Public Expenditures,” or “Taxation.” Similarly, the LexisNexis indexing and abstracting service Index to International Statistics (IIS), available electronically as part of LexisNexis Statistical, concentrates on sources produced by IGOs and NGOs (non-governmental organizations) (Dayton, OH: Lexis-Nexis Group).

Arguably the “first-stop” tool among those described below would be the IMF’s Government Finance Statistics Yearbook, which provides public finance data for state and local, as well as national, levels of government (although limited to IMF member countries). To find more detailed country-level data, including local sources, start by consulting foreign countries’ national statistical agencies, as well as their federal or municipal government websites. The following “meta-sites” are recommended:

• U.S. Census Bureau’s Statistical Agencies (International) ;

• “Governments on the WWW,” (e.g., look for Ministries of Finance); and

• Northwestern University Library’s “International Documents: Foreign Governments” web page,

The resources below are listed in alphabetical order.

European Commission. Directorate-General for Economic and Financial Affairs. “Public Finances in EMU.” Brussels: DGEFA, 2000- present. Annual.

This yearbook includes public finance reports and statistics for the European Union countries.

Federal Reserve Bank of St. Louis. “IES (International Economic Statistics) Database.”

Debuting in early 2006, this new (and continually growing) database of sources of worldwide economic indicators is a component of the St. Louis Federal Reserve Bank's Liber8 economic information portal for librarians and students. The records for each published indicator include the source title, corporate author, publisher, years covered in the data series, publication type (e.g., text, table, chart), publishing frequency, country of origin, a URL, available languages, subject headings, publication format (e.g, .pdf, .xls), a summary (where available), and any needed explanatory notes. The database is searchable by keywords, and both searchable and browsable by publication title, country, corporate author, or subject. Among the subjects covered are "expenditures, public," "finance, public," "government spending policy," "national accounts," and "taxation."

International Monetary Fund (IMF). International Financial Statistics. Washington, D.C.: IMF, 1948- present. Monthly, with Yearbook.

This resource provides macroeconomic statistics on all aspects of international and domestic finance. For member countries, as well as additional countries and territories, the IMF reports current data needed in the analysis of problems of international payments and of inflation and deflation; i.e., data on exchange rates, international liquidity, money and banking, interest rates, prices, production, international transactions, government accounts, and national accounts. Electronic access is via CD-ROM and Internet (as IFS Online).

_____. Government Finance Statistics Yearbook. Washington, D.C.: IMF, 1977- present. Annual.

This source provides data on revenue income by source (such as taxation) and expenditure by sector (defense, health, education, etc.) for all levels of government (national, state, and local) of IMF member countries. Electronic access is via CD-ROM.

Organisation for Economic Co-operation and Development (OECD). National Accounts of OECD Countries, Volume IV: General Government Accounts. Paris: OECD, 2004- present. Annual. Electronic access via SourceOECD,

This publication provides “tables showing government aggregates and balances for the production, income, and financial accounts, as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG. These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government, and social security funds.” Years 1992-2003 are covered, for 29 out of 30 OECD countries. Related publications are: National Accounts of OECD Countries, Volume I, Main Aggregates (1988- ); National Accounts of OECD Countries, Volume II, Detailed Tables (1988- ); and Quarterly National Accounts (1983- ).

_____. OECD Main Economic Indicators. Paris: OECD, 1962- present. Monthly. Electronic access is via SourceOECD,

This resource publishes a centralized source for economic and financial statistics for all OECD member countries.

_____. “Public Governance and Management.”

This site is subdivided into sections covering “Statistics,” “Publications and Documents,” and “Information by Country,” and is updated continuously.

_____. Revenue Statistics. Paris: OECD, 1996- present. Monthly. Available online via SourceOECD,

This resource includes taxation and revenue statistics for OECD member countries on the federal level, and is preceded in print by Revenue Statistics of OECD Member Countries (1965-1995).

_____. SourceOECD National Accounts Database. Paris: OECD.

This resource includes the component databases “Annual National Accounts,” “Quarterly National Accounts,” “Central Government Debt,” and “Historical Statistics.” The database covers 1970-2000, and was discontinued in 2001.

United Nations (UN). Statistics Division. National Accounts Statistics: Analysis of Main Aggregates and Detailed Tables. New York: UN, 1982- present. Annual.

This publication contains analytical tables summarizing the principal national accounting aggregates based on official detailed national accounts data for more than 200 countries and areas of the world. Free electronic access exists via National Accounts Main Aggregates Database.

UNPAN: United Nations Online Network in Public Administration and Finance. New York: UN Division for Public Administration and Development Management, Department of Economic and Social Affairs, 2005.

The mission of UNPAN is “to promote the sharing of knowledge, experiences, and best practices throughout the world in sound public policies, effective public administration, and efficient civil services.” This site offers a virtual library organized by type of content, theme, language, and region. The “Statistical Databases and World Reports” section (1993 to current) includes extensive coverage of government finance.

UNSTATS. UN Common Database. New York: UN Statistics Division.

This continuously-updated, subscription database provides more than 450 statistical time series, some dating as far back as 1946, for 278 countries and areas. It encompasses the full range of economic and sociodemographic indicators tracked by UN statistical agencies.

World Bank. Global Development Finance. Washington, D.C.: The World Bank, 1997- present. Annual.

This publication covers more than 200 debt and financial flows indicators for the 138 countries that report public and publicly-guaranteed debt to the World Bank Debtor Reporting System. It is a continuation of World Debt Tables. Electronic access is via CD-ROM and the Internet (as GDF Online).

_____. World Development Indicators. Washington, D.C.: The World Bank, 1978- present. Annual.

WDI provides data covering more than 500 political and socioeconomic indicators, including data for public spending, for over 200 nations. Electronic access is via CD-ROM and the Internet (as WDI Online).

Indexes and Periodicals

This section lists selected indexes and periodicals that treat public finance topics. Items are listed in alphabetical order, and are varied in terms of what they provide, such as academic research articles, finance reports, data and policy discussion. Some easily may be found in nearly all libraries, or free online. Others are more specialized but well-known for public finance research, and are more likely to be found in the larger public and academic libraries, obtained via interlibrary loan, etc.

Most of the items below are subsciption-based, and may be available in more than one format (print, CD, online), and the pricing varies depending on institution. When a resource is free online, it is noted in the description.

Indexes

ABI/Inform Global. Ann Arbor, MI: ProQuest, 1923- present. Updated daily.

This online database abstracts and provides much full text. It is searchable for articles on public finance in the following journals plus another 4000+:

Amber Waves

American City and County

Fiscal Studies

Government Finance Review

Infrastructure Finance

International Tax and Public Finance

Local Finance

Journal of Accounting and Public Policy

Journal of Government Financial Management

Municipal Finance Journal

National Tax Journal

Public Budget and Finance

Public Finance Review

Public Management

Public Policy Research

There are other general databases that index public finance topics. Ebsco’s Academic Search Premier (Birmingham, AL: Ebsco Information Services) and InfoTrac’s Expanded Academic (Farmington Hills, MI: Thomson Gale) come to mind. Although they do not have the same extent of coverage as does ABI/Inform, they are commonly available via public and academic libraries. ISI’s Social Sciences Citation Index (Philadelphia, PA: Thomson Scientific) would be useful for academic research. CQ Researcher (Washington, D.C.: CQ Press) and regional and national news databases from any of the major vendors also would be of interest for current awareness materials on public finance topics.

Index to Current Urban Documents (ICUD). Westport, CT: Greenwood Press, 1972- present. Updated every six-to-eight weeks.

ICUD is the only regularly published guide to the reports and research that are generated by local government agencies, civic organizations, academic and research organizations, public libraries, and metropolitan and regional planning agencies in approximately 500 selected cities in the United States and Canada.

“Index to Current Urban Documents: Related Links.”

Greenwood created a free page of selected links of interest to the users of ICUD that includes sections such as Organizations and Associations, Listservs and E-mail Lists, and Forums and Bulletin Boards.

Public Affairs Information Service (PAIS). Bethesda, MD: Cambridge Scientific Abstracts, 1915- present. Updated monthly.

This online database indexes public policy and public affairs literature in many formats (books, periodical articles, government documents, reports, etc.). It covers articles about government, business, law, public administration, banking and finance, health, environment, and education.

Sage Urban Studies Abstracts. Thousand Oaks, CA: Sage Publications, 1973- present. Updated quarterly.

Publishes cross-indexed abstracts of important recent literature (plus related citations) on all aspects of urban studies, including government and administration, policy, transportation, spatial analysis, planning, social analysis, community studies, education, economics, law, management, environment, and comparative urban analysis.

Periodicals

Amber Waves. Washington: U.S. Department of Agriculture, 2003- present. Published five times a year.

This journal provides information on the economics of agriculture, with selected issues free online. The majority of coverage is for the U.S., but some international information is provided for comparison. Topics covered include food, farming, natural resources, and the rural United States.

American City and County. Overland Park, KS: Primedia Business Magazines and Media, 1909- present. Monthly.

This publication, available as a free subscription, includes state and local government information targeted for people in charge of implementing government policy, programs and projects. Not all content is available online.

City Fiscal Conditions. Washington: National League of Cities, 1985- present. Annual.

Since 1985, the National League of Cities has collected municipal budget data and research. It prepares annual reports containing this information, some of which are downloadable for free at their website.

Documents to the People. Chicago: American Library Association. Quarterly, 1972- present. Quarterly.

This publication is free to members of the American Library Association Government Documents Round Table, or can be purchased for $35 annually. Its table of contents can be found free online. The publication features articles about all levels of government information, local, state, federal, and international.

Governing Magazine. Washington: Congressional Quarterly, 1987- present. Monthly.

This magazine was created for state and local officials, but is read widely by people interested in government. A variety of articles can be found, including monthly columns on economics, transportation, and technology. Qualified applicants can obtain a free print subscription. Some content is available online at no cost.

Government Finance Review. Chicago: Government Finance Officers Association, 1985- present. Bi-monthly.

This membership magazine includes full-length articles about public finance. Other journals are available from the organization, including GAAFR Review and the Public Investor Newsletter.

Government Information Quarterly. Oxford, UK: Elsevier, 1982- present. Bi-monthly.

Formerly titled Journal of Government Information, this publication includes topics about the publication of government information at all levels, including local governments. This refereed journal contains editorials, articles, and reviews.

Journal of Urban Planning and Development. Reston, VA: American Society of Civil Engineers, 1956- present. Quarterly.

This journal provides information on urban planning that is geared towards civil engineers. It is a scholarly, refereed journal containing technical papers, opinion articles, and book reviews.

Municipal Finance Journal. Kingston, NJ: Civic Research Institute, 1980- present. Quarterly.

This trade publication provides strategies and analysis for state and local financing. Legal trends and tax information for municipalities articles are included.

Nation’s Cities Weekly. Washington: National League of Cities, 1978- present. Weekly.

This trade magazine provides weekly updates of interest to city officials. Selected articles are available freely online.

Public Finance Review. Thousand Oaks, CA: Sage Publications, 1973- present. Bi-monthly.

This academic, peer-reviewed journal includes theoretical and empirical articles on U.S. government policies. The journal focuses on public sectors of the economy including allocation, distribution, and stabilization functions.

Public Management. Washington: International City/County Management Association, 1918- present. Monthly (11/yr).

This trade journal provides articles written by local government managers (city, town, and county levels) to assist others in developing policies and solutions. Some articles are available at no cost online. Articles are written by experienced local government professions and focus on items of interest to practitioners.

Publius: The Journal of Federalism. Oxford, UK: Oxford University Press, 1971- present. Quarterly.

Publius is a quarterly, refereed journal that contains articles about federalism and intergovernmental relations. The focus is primarily the United States, but occasionally other countries are included. Occassionally, Publius will publish special editions covering significant events and trends.

Appendix A: Public Finance Vocabulary

There are many specialized terms used for finding and interpreting local finance information. For a free online glossary to help with the research, see: (Path: Professional Tools > Presentations and Handouts > Public Finance).

Appendix B: Typology of Finance-Related Publications

Below is a framework for thinking about the types of public finance information produced, and what level of information various sources might provide. The original typology was created to address any business and economics related information that was regional. This document still includes some of those broader resources, but has been expanded to include federal and international sources, and enhanced to specifically address public finance information-seeking. It is now a multi-purpose tool to facilitate matching an information need with a potential source.

Key: “All” in the Coverage column means the resource covers local, regional, state, federal and international information.

|Readily Available Resources: |

|Business, Public Finance, and Economic Conditions |

| | | |

|Source Name |Coverage |Source/Notes |

| | | |

|Local, Regional or State Administrative Offices | | |

|City/Local Government |local |calling is most useful; there are not always mailing lists, and where |

| | |there are, they are not used consistently, so cultivating personal |

| | |contacts is best |

| mayor's office | |budget proposals, special reports, policy statements |

| budget and finance office | |budgets, statistics |

| planning department | |special reports |

| | | |

|Regional Government |regional |special reports |

| County administrator's headquarters | |special reports, policy statements |

| County budget and finance | |budget, statistics |

|department | | |

| | | |

|State Government |state | |

| governor's office | |special reports, policy statements |

| department of revenue | |tax statistics, starting a business guides, special reports |

| budget office | |budgets, statistics |

| general services/bookstore | |state administrative manual, phone directories, statutes |

| legislative office | |statutes, bulletins, state code |

| environmental protection office | |recycled products guides, etc. |

| department of labor and industry | |may be regional offices as well as a state HQ; information on wages, |

| | |employment and unemployment, affirmative action planning, special reports |

| | |on labor force and issues that affect it, statistics |

| department of commerce/trade | |imports and exports info, special reports, statistics |

| department of economic | |starting a business guides, special reports, statistics |

|development | | |

| department of travel and tourism | |special reports, statistics |

|Universities | | |

| business schools, |all |reports and studies, statistics |

|economics departments, | |Examples: |

|public policy and management | |Univ. of WI Ext., “Local Government Finance,” |

|programs, | |; |

|research institutes | |Columbia Univ.’s “U.S. Govt. Docs.: The Budget Process,” |

| | |; |

| | |Northwestern, “International Documents: Foreign Governments,” |

| | | |

| | | |

|Non-profit Policy Institutes, Agencies and Incubators | | |

|Incubators and Development Agencies |local |starting a business guides, directories, reports; sometimes act as |

| | |networks of or make referrals to primary sources for market research and |

| | |other info |

|National League of Cities | “ |annual reports, e.g., City Fiscal Conditions; |

|United Way | “ |directories to local social services |

|Convention and Visitors' Bureaus |local, regional, |reports, statistics, guides |

| |state | |

|Local Branches of Professional Associations |local, regional |guides, directories, reports |

|Federation of Tax Administrators |state |individual and corporate tax rates |

|National Association of State Budget Officers | “ |briefs, reports, data, e.g., Fiscal Survey of the States (states’ general |

| | |funds receipts, expenditures and balances); |

| | | |

|Tax Foundation | “ |data, reports, e.g., Facts & Figures on Govt. Finance and State Taxes & |

| | |Spending; |

|International Agencies |inter-national |country-level data, sometimes regional, state or local, such as: national |

|(e.g., United Nations, World Bank, International Monetary | |accounts, revenue, expenditures, economic indicators, development, trade |

|Fund, OECD | | |

|Chambers of Commerce |all |directories, reports, statistics; sometimes specialty/topical reports |

|Independent Research Institutes | “ |reports, studies, policy analysis |

| | | |

| | | |

| | | |

|Federal Information (produced at national and regional | | |

|levels) | | |

|U.S. Bureau of Economic Analysis |all | Includes BEAR Facts (local, state|

| | |and regional personal income, also Gross State Product) |

| | | includes national & international trade, GDP data (by|

| | |industry) |

| | | |

|U.S. Census Bureau | | |

| |local, state, |starting point to docs and data on public finance from CB: Annual Survey |

| |national |of Govt. Finances, state and local finance, tax, public school finance, |

| | | |

| |local, national |federal expenditures to local communities: Consolidated Federal Funds |

| | |Report, |

| | | |

| |state, national |reports, data, e.g.: Federal Aid to States by Fiscal Year; |

| | | |

| |all |business and economic data programs of CB, e.g., various years of the |

| | |Economic Census, Annual Survey of Manufacturers, County and ZIP Business |

| | |Patterns, etc., |

| |all |compendium & finding aid for data on revenue, expenditures, national |

| | |accounts, government debt, trade, business, demographics: Statistical |

| | |Abstract of the United States, |

| | | |

| | | |

|State Data Centers | | |

| |regional |“county data” type books |

| | |economic indicators |

| |regional, state |“statistical abstract” type documents |

| | | |

|University-generated Data Sets |local |demographics; example: |

| | | |

|Bureau of Labor Statistics |local |wages per occupation in local area + employment/unemployment data: |

| | |National Compensation Survey - |

| | | |

|Bureau of Labor Statistics, regional offices | | |

| |local, regional |Consumer Expenditure Survey - |

| | | |

| |regional, state, |Consumer Price Indexes - (See “Regional |

| |national |Resources” in right column) |

| |local, regional, |Local Area Employment and Unemployment - and |

| |state | |

| | | |

|Federal Reserve Bank, regional offices |regional, state |Economic Activity Index, reports, statistics - |

| | | |

| |regional, state, |“Fed In Print: A Comprehensive Index to Federal Reserve Economic Research”|

| |federal & | |

| |interna-tional |data sets: FRED, ALFRED, FRASIER, and LIBER8, |

|Office of Management & Budget |federal |Economic Report of the President, |

| |(primarily) |; |

| | |budget docs, Congressional testimony, reports, |

| | | |

| | | |

|Privately-published Information/Websites | | |

| | | |

|General: | | |

| Local Business News |all |news, directories, rankings and lists |

| Local Newspapers |" |special series and reports |

| | | |

|Public Finance-Related | | |

| Economagic |all |economic time series, centralized links to BLS, Census, Commerce, DOE |

| | |sites + some international, |

| Mergent |local, regional, |long-term debt/bonds, financial statements, statistical data, bond |

| |state |descriptions: |

| | |Municipal and Government Manual; |

| AccountantsWorld |local, state |taxation topics, rates, etc.: “Tax & Accounting Sites Directory: State & |

| | |Local Tax”; |

| American Lawyer Media |state |[State] Tax Handbook (selected states) - |

| Commerce Clearing House |all |tax guides - |

| | | |

| | | |

|Demographics | | |

| CACI Marketing Systems |local, regional, |demographics (zip, county, etc.) Sourcebook America - |

| |state, national | |

| Trade Dimensions |“ |Demographics USA series - |

| | | |

|Miscellaneous: | | |

| Grubb and Ellis |local, regional, |current costs of office, retail, warehouse space per sq. foot: Annual Real|

| |national |Estate Forecasts, (under “Research”) |

| SMC Business Councils |regional |salary surveys; |

| American City Business Journals |" |books of lists, rankings of commercial and non-profit organizations - |

| | | |

| | | |

|Directories: | | |

| HelloMetro |local, state |directories, “State and Local Government on the Net,” |

| | | |

| Carroll's Municipal/ |local, regional, |directories, |

|County Directories |state, national | |

| D&B Business Directories |all |directories, |

| Thomas Regional Directories |local, state |directories, |

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PUBLIC FINANCE

INFORMATION SOURCES:

A BIBLIOGRAPHY

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