PUBLIC BUDGETING AND FINANCIAL MANAGEMENT

Catalog description

(Cross-listed with POL 70377 ) Focuses on two aspects of public financial analysis: budgeting and financial management. The topics in budgeting are the basic purposes of budgets as mechanisms of resource control and allocation, and as legal documents; distinct budget formats and cross-walking of formats; budget preparation; legislative review; implementation and auditing. The topics in financial management are the mechanisms and tools for financing public operations, debt management, fund accounting, analyzing budgets and forecasting.