PA 8400: Public and Nonprofit Budgeting
This course introduces students to the theory and practice of budgeting at all levels of government and in the nonprofit sector. Particular emphasis is given to budgeting in local government because of its historical role as an incubator for budget innovations and its accessibility to citizens. Additionally, nonprofit budgeting is emphasized because of the increasing role of nonprofits in public service delivery. This course equips students with competence in the use of budgeting terminology, innovations in budget preparation, the linkage of the budget to the accounting and financial reporting systems, and the role of technology in shaping budget preparation and administrative implementation.