The growing size and complexities of municipal
governments in a British Columbia requires an outline
of the principals of budgeting for municipalities in
the province. Budgeting is set out as the only means
by which intelligent planning for the future can be realistically
accomplished and carried into effect.
Chapters 1 to 5 cover the problems of estimating
general revenues and expenditures as well as
finalizing and authorizing the budget. Chapter 6 deals
with the administrative control that can be achieved
by budgetary accounting.
Chapters 7 and 8 discuss the Cash Budget
and the Capital Budget respectively. While these budgets
are dependent on and related to the general, or
current, budget,, and many of the estimating and control methods used are the same as for the general budget,
they are sufficiently different in purpose and
procedure that they each require separate chapters.
The manual is designed for use in all British
Columbia municipalities except, perhaps, Vancouver whose
size introduces special problems of co-ordination, and
control not discussed. It is hoped that the manual, in
loose leaf form to permit revisions to keep pace with
legal and administrative changes, may be used by the
chief financial officials and elected representatives in the province. The principals stated, subject to
modification where the statutory control of municipalities is basically different than in British Columbia,
should be applicable to municipalities in
other provinces of Canada. / Business, Sauder School of / Graduate
| Identifer | oai:union.ndltd.org:UBC/oai:circle.library.ubc.ca:2429/41672 |
| Date | January 1956 |
| Creators | Thomas, Robert Douglas |
| Publisher | University of British Columbia |
| Source Sets | University of British Columbia |
| Language | English |
| Detected Language | English |
| Type | Text, Thesis/Dissertation |
| Rights | For non-commercial purposes only, such as research, private study and education. Additional conditions apply, see Terms of Use https://open.library.ubc.ca/terms_of_use. |
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