Local Government Budgeting

Course Description

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.

Learning Outcomes

  • 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.

Why Choose National University?

We’re proud to be a veteran-founded, San Diego-based nonprofit. Since 1971, our mission has been to provide accessible, achievable higher education to adult learners. Today, we educate students from across the U.S. and around the globe, with over 150,000 alumni worldwide.

Four-Week Classes

Focus on one subject at a time — one month at a time — and finish your degree faster.

100+ Degree Programs

Choose from associate, bachelor’s, and master’s degrees, plus credentials and certificates.

On Campus or Online

Study when and where it’s convenient for you with evening, weekend, and 100% online classes.

Year-Round Enrollment

Apply or transfer any time. Classes start monthly, and applications are accepted year round.

20+ Campus Locations

Attend class onsite at one of over 20 campus locations across California or in Nevada.

Military Friendly

As a Yellow Ribbon school, we offer tuition discounts to servicemembers and dependents.

School of Professional Studies

“Our faculty members have years of experience in their fields. That practitioner insight brings their course material to life and gives students tools and expertise they can put into practice right away.”
School of Professional Studies
Micaela R.
Class of 2014