A comprehensive, straightforward look at local government budgeting. Topics deal with include the advantages and disadvantages of various approaches to revenue projection, the collection and review of departmental proposals, the development of capital budgeting policy and other budgeting tasks. Also considered are budget implementation, accounting and financial reporting. A variety of methods for maintaining budgetary balance, preventing overspending and dealing with contingencies are presented and discussed.
- Distinguish government budgeting from private sector budgeting.
- Describe the concepts and constraints, types and theories, of the budget process.
- Analyze the influence of various players involved in the budget process.
- Explain the various approaches to projecting revenue and gaining budget approval.
- Analyze and evaluate the role of budgeting in developing and implementing policy.
- Explain the use of the budget as a management tool and in controlling finances.
- Compare capital improvement budgets and operating budgets.
- Develop a budget document for a specific government agency.
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