Courses
Advanced Budgeting in the Public Sector
This course covers policies, methods, and legal requirements for budgeting by federal, state, and local governments. The course begins by reviewing the basic responsibilities of different levels of government and by highlighting the growing importance of budgeting to decision-making. We will cover basic terminology and the relationship between operating and capital budgets. We will then successively explore the revenue and expenditure sides of the budget, including methodologies for forecasting. The budget development process will be examined in detail. The growing importance of user charges will be examined, along with methodologies to set such charges. Finally, we will focus on the unique aspects of the federal budget, especially in the context of recent economic developments.
Additional Course Information:
Archived Syllabus (112 KB PDF)