PAdm 867: State and Local Government Budgeting
3 Credit Hours
PAdm 865: State and Local Government Finance or instructor's consent
- Understanding of functions of a budget.
- Understanding of the fundamentals of budget analysis.
- Understanding of the process of budget preparation and management.
- Understanding of the inherently political nature of the budgetary process.
- Understanding of the role that reform has played in the evolution of budgetary practice.
- Analysis of the development and utilization of the budgetary process in government administration emphasizing the budget in relation to its role in policy formulation and management.
Major Topics Covered:
- Introduction to local government budgeting
- Functions of the Budget
- Components of a Governmental Budget - How to Read a Budget
- Government Finance Officers Association (GFOA) Distinguished Budget Presentation Awards Program
- The Budgetary Environment
- The Budgetary Process
- Revenue Analysis
- Expenditure Analysis
- Capital Improvement Planning and Budgeting
- Budget Development
- Budget Reconciliation, Adoption and Implementation