CHAPTERS 7 & 8: BUDGET PREPARATION: EXPENDITURE SIDE AND DECISION PROCESSChapter 9: Budget Approval: The Role of the LegislatureWhat are the factors that constrain the budgetary role of the Legislature?What are the factors that may affect how legislatures budget? Chapter 11. Budget ExecutionWhat are the four main steps in tax administration?What are the tools that governments consider as a means for increasing the efficiency of operations?What is the role of procurement in the budget process?What is the role of information technology in making management systems in government more effective?Chapter 12: Financial ManagementWhat are the three general classes of public sector funds and the 11 different particular type of funds. What is the basic accounting formula in governmental accounting?What are the methods in governmental accounting for determining when a revenue or expenditure item is recorded?Distinguish between preaudit, post audit and single audit.CHAPTER 13 & 14What are the three main sources of financing capital assets?What are the main categories of long-term bonds?How do Rating Agencies Evaluate Municipal Bond Issues?Lee Jr., Robert D.,Johnson, Ronald W.,Joyce, Philip G.. Public Budgeting Systems (p. 384). Jones & Bartlett Learning. Kindle Edition.