The budgeting process required to determine how public sector organizations spend money is often characterized as a time-consuming and frustrating process. Yet, it is also the central vehicle for determining the public policy agenda. Budgeting is at once a highly technical, structured, even rational process and simultaneously a politically charged and controversial event. This course explores both sides of this budget equation. Students become familiar with the techniques and practices of budget preparation and documentation including how to develop and present a government budget. In addition, students gain an appreciation of the political and policy implications of budget decisions. Prerequisites: ACTP 5001 or equivalent and PUB 5472.

( PUB 5472 )
AND ( ACTP 5001 OR GMPF 5001 OR ACT 2200 OR ACCT 2200 )

1) The basic principles of fund accounting in government.
2) The role and function of financial reporting.
3) Government financial statements and their significance.
4) Budgetary theory and practice.
5) The politics of the budgetary process.
6) The budget as a management tool.
7) The use of budgets as policy information and documents.
8) Basic and enhanced budget systems.
9) Measurement and accountability in the performance budget.
10) The function and value of capital budgeting.
11) Budgeting and budgetary reform.

1. Required Materials


1. Textbooks

Budgeting: A Guide for Local Government - 2.Edition - 2007
Robert L. Bland, Irene Rubin
ICMA
ISBN: 9780873267137


Public Budgeting Systems - 8.Edition - 2008
Philip G. Joyce, Ronald W. Johnson
Jones & Bartlett Publishers, Inc.
ISBN: 9780763746681



APA Manual
Effective October 1^st 2009, the 6th edition of the APA Manual is required for all courses.

NSU Bookstore
Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.



2. Recommended Materials

Materials supplied by professor.

Gauthier, S. J. Interpreting Local Government Financial Statements. Government Finance Review, June 2007

Recommended budget Practices: A Framework for Improved State and Local Government Budgeting. national Advisory Council on State and Local Budgeting government Finance Officers Association

Performance Budgeting: Past Initiatives Offer Insights for GPRA, United Staes General Accounting Office GAO Report to Congressional Committees, March 1997, GAO/AIMD-97-46

2006 Local Government Financial Information Handbook. Florida Legislative Committee on Intergovernmental Relations

The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.