Bland, R.L. and Rubin, I.S. 1997.
Budgeting: A Guide for Local Governments.
Washington, D.C.: International City/County Management Association.
Gauthier, S.J. 2012.
Governmental Accounting, Auditing, and Financial Reporting.
Chicago, IL: Government Finance Officers Association.
Mikesell, J.L. 1991.
Fiscal Administration: Analysis and Applications for the Public Sector.
3rd ed. Belmont, CA: Brooks/Cole Publishing Company.
Riley, S.L., and Colby P.W. 1991.
Practical Government Budgeting: A Workbook for Public Managers.
Albany, NY: State University of New York Press.
The Government Finance Officers Association webpage provides over 40 best practices on the budgeting process. Click on 'Products and Services', then 'Best Practices", then 'Budgeting and Financial Planning'.
The ICMA website includes a number of articles and publications on budgeting.
The Tennessee Comptroller Office of State and Local Finance approves most local government budgets in Tennessee. The website includes the annual 'budget memorandum', sample budget ordinance, a checklist for items to be submitted to their office with the budget, and examples and blank copies in Excel format of the required worksheets to be submitted.