This course covers government budgeting and financial management—an area generally known as fiscal administration. The topics in the field of fiscal administration include public budgeting, revenue policy and taxation, expenditure, and financial management. From the legal, political, and economic perspectives, this course provides an overview of the rationale, structure, legal framework, policy issues, and implementation of fiscal administration at all levels of government.

CILO-1: Explain key elements of government budgets and budgeting processes. CILO-2: Identify and understand key concepts and principles of public budgeting and finance. CILO-3: Apply various cost measures to analyze government agency or department expenditure needs. CILO-4: Evaluate government fiscal policies using the concepts and criteria of efficiency, equity, and adequacy.