The Budget as a Policy, Planning and Information Tool

Catalog Search > Humanities & Social Sciences > 57.408

Note: This course is not available for the current semester.

Course No: 57.408; Last Offered: No Data;

Course Description

In simple terms, an organizations budget is its financial plan of operations based on expected income and anticipated expenses for a given period. The budget involves the priority ranking of desired ends and the selection of means to reach those ends in an environment of competing demands and limited resources. Budgeting is an ongoing process of gathering information, applying that information to the allocation of scarce resources as well as to the evaluation of the achievement of desired ends. The budget is also a policy document used to both communicate organizational goals and to promote their realization. This course will examine the various forms financial plans can take in local government entities and not-for-profit organizations. It will focus on the budget as a policy, planning and information tool for managing practitioners. It will begin with an overview of the legal, procedural and practical framework of budgeting in the public and nongovernmental organization (NGO) sectors, examine closely the applications of the various stages of the budget process, delve into modern strategic program management and conclude with case studies of both a municipal jurisdiction and a regional community action agency..

Prerequisites & Notes

  • Prerequisites:
  • Special Notes:
  • Credits: 3;

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