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2 84 NATIONAL CIVIC REVIEW [May study of the pressures influencing the location of public housing projects in Chicago. In finding sites for low-income groups, who best articulates the public interest? The mayor? The aldermen? The Chicago Housing Authority? The pro- fessionals? The Democratic party organi- zation? The voters? White or Negro? Well it depends. , . . In a provocative analysis of the varied theoretical concepts of what constitutes the public interest, the authors provide much food for thought. Mentor has made available The Intel- lectual Vwsw the City in which the authors contend that the American herit- age has been one of love for Walden Pond, devotion to country solitude and adulation for agrarian toil. Poets, novel- ists, writers, intellectuals all constitute a conspiracy against the urban environ- ment. The authors do a fine job in analyz- ing the various reasons intellectuals from Jefferson to Frank Lloyd Wright have rejected the city. J.B. Budgets OPERATINGBULGET MANUAL and CAPITAL PROGRAMMING AND CAPITAL BUDGETING. By Lennox L. Moak and Kathryn W. Killian. Municipal Finance Officers Association, 1313 East 60th Street, Chicago 60637, 1964. xix, 347 pp., and xv, 151 pp. respectively. Exhibits, tables. These excellent volumes were written as companion manuals and are part of a series developed by MFOA for its mem- bers and others concerned with local government finance. After a capsule introduction to current local government budgeting, the Operat- ing Budget Manual describes budget practices in seventeen United States and Canadian cities. Helpful exhibits are particularly valuable to the practitioner. Comments on current practices are given as well as discussion on desirable ones. The writing is terse, at times resem- bling an expanded outline. Thus, the maximum amount of information is pre- sented in a minimum number of pages. In the best sense of the term, it is indeed a source book on operating budgets, with adequate supporting discussion to make the material readily meaningful. The short section on “Post Audit of Performance” notes that, “Its objective is to discuss the extent to which per- formance has matched the promise made at the time funds were being sought.” To be emphasized is the authors’ con- clusion : “Perhaps the time is overdue when we should begin to get this step underway in some of our progressive cities.” The second manual has the same format, including a section on legislative consideration. Its introduction presents definitions of capital programming and the capital budget, giving careful focus for succeeding discussion. The development of capital program- ming is summarized effectively in only three pages. The chapter, “Basis for Budgeting,” builds upon material in the Operating Budget Manual and in this way avoids unnecessary duplication. Throughout the book, capital budgeting and programming procedures of seven- teen cities are given which provide an adequate basis for the understanding of these processes. These illustrations also lay the foundation for appreciation of the authors’ suggestions for desirable practices. T.R.W. Reapportionment REAPPORTIONMENT. Edited by Glendon Schubert. Charles Scribner’s Sons, 597 Fifth Avenue, New York. ix, 257 pp. $2.95. Attention all State Item Chairmen (Reapportionment) of the Leagues of Women Voters : I t may be in print a little late to have saved you many arduous hours in the local library but here is a

Budget. Operating Bulget Manual and Capital Programming and Capital Budgeting. By Lennox L. Moak and Kathryn W. Killian. Municipal Finance Officers Association, 1313 East 60th Street,

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Page 1: Budget. Operating Bulget Manual and Capital Programming and Capital Budgeting. By Lennox L. Moak and Kathryn W. Killian. Municipal Finance Officers Association, 1313 East 60th Street,

2 84 NATIONAL CIVIC REVIEW [May study of the pressures influencing the location of public housing projects in Chicago. In finding sites for low-income groups, who best articulates the public interest? The mayor? The aldermen? The Chicago Housing Authority? The pro- fessionals? The Democratic party organi- zation? The voters? White or Negro? Well it depends. , . . In a provocative analysis of the varied theoretical concepts of what constitutes the public interest, the authors provide much food for thought.

Mentor has made available The Intel- lectual V w s w the City in which the authors contend that the American herit- age has been one of love for Walden Pond, devotion to country solitude and adulation for agrarian toil. Poets, novel- ists, writers, intellectuals all constitute a conspiracy against the urban environ- ment. The authors do a fine job in analyz- ing the various reasons intellectuals from Jefferson to Frank Lloyd Wright have rejected the city.

J.B.

Budgets OPERATING BULGET MANUAL and

CAPITAL PROGRAMMING AND CAPITAL BUDGETING. By Lennox L. Moak and Kathryn W. Killian. Municipal Finance Officers Association, 1313 East 60th Street, Chicago 60637, 1964. xix, 347 pp., and xv, 151 pp. respectively. Exhibits, tables.

These excellent volumes were written as companion manuals and are part of a series developed by MFOA for its mem- bers and others concerned with local government finance.

After a capsule introduction to current local government budgeting, the Operat- ing Budget Manual describes budget practices in seventeen United States and Canadian cities. Helpful exhibits are particularly valuable to the practitioner. Comments on current practices are given as well as discussion on desirable ones.

The writing is terse, a t times resem-

bling an expanded outline. Thus, the maximum amount of information is pre- sented in a minimum number of pages. In the best sense of the term, it is indeed a source book on operating budgets, with adequate supporting discussion to make the material readily meaningful.

The short section on “Post Audit of Performance” notes that, “Its objective is to discuss the extent to which per- formance has matched the promise made at the time funds were being sought.” To be emphasized is the authors’ con- clusion : “Perhaps the time is overdue when we should begin to get this step underway in some of our progressive cities.”

The second manual has the same format, including a section on legislative consideration. Its introduction presents definitions of capital programming and the capital budget, giving careful focus for succeeding discussion.

The development of capital program- ming is summarized effectively in only three pages. The chapter, “Basis for Budgeting,” builds upon material in the Operating Budget Manual and in this way avoids unnecessary duplication.

Throughout the book, capital budgeting and programming procedures of seven- teen cities are given which provide an adequate basis for the understanding of these processes. These illustrations also lay the foundation for appreciation of the authors’ suggestions for desirable practices.

T.R.W.

Reapportionment REAPPORTIONMENT. Edited by Glendon

Schubert. Charles Scribner’s Sons, 597 Fifth Avenue, New York. ix, 257 pp. $2.95.

Attention all State Item Chairmen (Reapportionment) of the Leagues of Women Voters : I t may be in print a little late to have saved you many arduous hours in the local library but here is a