PA 523 Public Budget Management 4 cr.
The major concepts, approaches, techniques and formats of public budgeting in the U.S., especially as these are applied to the local government setting. The objectives are to delineate and understand the various components and practices of budget planning, development, execution, auditing and evaluation. Additionally, the course will serve to enhance participant awareness and understanding of management issues and typical problems involved in the budgeting cycle and the methods used to address these. Note: Students who have taken PA 524- Public Budget Management (2 credits) will not be able to apply this course towards their degree