3 credits Examination of the budgetary process. Analysis and application of theories and techniques of public financial administration including budgetary approaches, cash management, debt management, risk management, procurement, and tax administration. This course examines public budgeting and financial management from a comparative perspective. How budgeting and financial management is done in various countries will be examined as well as the patterns and differences within the United States. 3 credits Study of public budgeting focusing on budgetary process and techniques such as performance budgeting, planned program budgeting zero-based budgeting, and management by objectives.
Major emphasis is on policy development and decision-making as it relates to budget decisions.
MPA core course. An analysis of state level program and budget administration with emphasis on federal grants, state and local administrative relationships, and the state bureaucracy. This course examines the fundamental techniques of the financial analysis of public sector organizations. Students will be required to explore funding in the social, human, and justice services. 3 credits This course covers accounting standards and principles for state and local governments, including fund structure and accounting process.