Executive Certificate in Public Budgeting & Financial Management

This course emphasizes a thorough understanding of the language and key concepts of nonprofit financial management. A working knowledge of the basic analytical tools used in financial decision making for nonprofit organizations will be examined through the use of computer software. (3 credits)

An introduction to the fundamentals of accounting in business, nonprofit, and public sectors. Intended only for students without previous accounting courses. Primary emphasis is on municipal entity fund accounting, including the development and use of financial statements. (3 credits)

The fiscal role of government in a mixed economy; sources of public revenue and credit; administrative, political, and institutional aspects of the budget and the budgetary process; problems and trends in intergovernmental fiscal relations. (3 credits)

This course focuses on applications of the principles and concepts of intermediate microeconomic theory and managerial economics to public-sector management decisions and policy analysis. The course utilizes case studies with the goal of giving students opportunities to recognize the economic dimensions inherent in the public policy problems and to develop an analytical problem-solving orientation. (3 credits)

This seminar examines the basic objectives and the political and economic aspects of tax administration. In the course of an examination of the interrelationships of tax policy, tax laws, and tax administration, the course reviews the major economic issues raised by types of taxes and user charges. The seminar also examines the fundamentals of tax legislation. Major emphasis is on state and local administration, although some federal problems will be covered. (3 credits)

Advanced study of management aspects of budgetary process. Special cases are analyzed and budget problem-solving exercises are utilized. (3 credits)

This seminar examines the options open to governments, especially state and local, and why they resort to debt finance. The issues raised by the alternatives are examined in detail. Among the topics are public authority debt, revenue bonds, methods of placement, lease-purchase finance, and maturity choice. In addition, management of idle cash balances will be considered. (3 credits)