PUBPOL776

Focuses on the policies, procedures, and skills needed for effective budgeting and financial management in the public sector. Core topics to be covered in the course include budget systems and controls, public sector accounting and costing, financial reporting for accountability, and capital budgeting and debt management. The course provides the analytical skills needed to understand the links between budgeting and the macro-fiscal framework, the political decision-making process, and the interests of citizens. The emphasis is on the theory and international practice of budgeting, with particular application to developing countries. Issues of program and performance budgeting, participatory budgeting and citizen accountability, and decentralized fiscal systems will be discussed. Consent of instructor required.