PA 583 Advanced Budgeting Concepts and Techniques
Investigates how budgeting can be used to review, analyze, and establish public policy and administrative accountability. Students learn how to: 1) design the best budget system to fit various political environments; 2)review the effectiveness and efficiency of programs through budget analyses; and 3)use the budget to clarify public policy issues and establish management accountability for performance. The mechanics of public budgeting will also be discussed in detail, including developing a budget calendar, making fund balance estimates, balancing revenues and expenditures, and monitoring the approved budget. Students should have practical experience or a previous course in budgeting.