LPS 5023 - Budget and Finance in the Public Sector (3)

This course introduces students to the basic financial and budgetary processes of public/governmental entities so that the students can appropriately address rudimentary budgetary, funding, and audit issues within their work. In addition to core budgetary processes, students will consider the ways in which budgets reflect and influence the public good and the complexity of weighing priorities within the budget and financial process. Areas of focus include outcomes-based budgeting; alignment of resources and goals; understanding of tax systems; core challenges to municipal and state financing; and innovations in budget practices.