Excerpt from Budget Making: A Handbook on the Forms and Procedure of Budget Making, With Special Reference to States It is not the purpose of this handbook to discuss the philosophy and theory of the budget, but to present model budget forms and to outline the procedure of budget making in such a way as to be of assistance to those engaged in the actual work of preparing budgets. Although the book is written with special reference to state budget making, it is also applicable to city budget making. Illustrations of the various forms and methods of budget making are drawn from the practices of both state and city governments. It is hoped that the treatment of the subject is such as to make this book of value not only to administrative officers and members of legislative bodies, but also to the general public and students of government. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.