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(5 credits)
Sound financial practices are crucial to managing scarce funds in the public sector. Students in this course examine finance and budgeting concepts, policies, and practices related to organizations as well as the fiscal climate within which they operate. Students gain an understanding of theories underlying fiscal policy, and they read and analyze budgets, financial statements, and financial reports. Other topics include the use of auditing practices, tax systems, financial management, budgetary reform, and financial technology systems specific to government organizations. Students apply what they learn to developing budget and financial projects relevant to public organizations.