2016-2017 Catalog

PAD 505 Public Budgeting and Finance

Prerequisite

MAT 540 or MAT 510

Examines key financial institutions, processes and techniques relating to public budgeting, revenue and expenditure. Covers analytical techniques appropriate for the analysis of revenue, spending and debt issuance. Reviews stages of the budget process and related actors and analytical techniques using the federal budget process as a case study. Discusses performance-laden budget reforms, governmental accounting, debt management, and financial reporting. Reviews principles of taxation and evaluates major sources of revenue and their significance.