This course examines public budgeting in the context of its institutional, procedural, and political dimensions. Students will have the opportunity to learn about budgeting, accounting, and financial management concepts and techniques necessary for planning, analysis, and decision making in government and public sector organizations. This course also presents an overview of budgetary reforms, budget theories and techniques, and comparative perspectives of federal, state, and local budgeting methods. Further topics may include types of budgets and budget reports; the budgeting process at the local, state, and federal levels; basic expenditure and revenue forecasting and analysis; and communication strategies for financial and budgetary matters.