PAdm 867: State and Local Government Budgeting

3 Credit Hours

Prerequisite:
PAdm 865: State and Local Government Finance or instructor's consent

Course Objectives:

  • 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.

Course Description:

  • 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