PLS 503 - Public Budgeting and Financial Management Credits: 3

Provides the knowledge base required to understand and interpret public sector budgets and the principles underlying public sector budgeting and decision making. Budget processes, influences, and tensions are explored as well as various budgeting approaches, formats, and historical developments. Emphasis is placed on developing analytical skills to interpret and design budgets and their processes and understanding the expanding role that budgets play in public sector management.