PAD 251 Public Finance & Budgeting

This course provides an overview of the public finance and budgeting processes used in the allocation of public resources to meet differing public interests. Topics include the political environment, government expenditures, revenues, taxation, budgetary process theories and techniques, and the relation of government finance to the economy. Upon completion, students should be able to recognize impacts of government revenue and expenditure policies and understand the role of budgeting in executing governmental policy. Competencies Student Learning Outcomes 1. Define budgetary process theories and techniques. 2. Describe the impacts of government revenue and expenditure policies. 3. Describe the relation of government finance to the economy. 4. Explain the role of budgeting in executing government policy.