PA 512 The Budgeting Process

Course Description

This course examines the generalized budgetary process used at all levels of government in the U. S. Understanding of the process based upon comprehension of institutions involved, roles of politicians and professionals and the objectives of budgetary systems. Focus also upon budgetary reforms and on Planning-Programming-Budgetary and Zero-Based Budgeting as management tools. We will consider a variety of skills and techniques that are essential to be a public manager, including:

• The basic principles and logic of public finance
• Organization and management of the budget process
• Budget processes of the various levels of government
• Methods of budget preparation, analysis, management and audit
• Capital Budgets
• Performance measurement and performance budgets
• Revenue systems and standards for evaluation
• Taxation (excise, property, and user charges)
• Public debt and debt administration