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Dec 21, 2024
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2021-2022 Catalog [ARCHIVED CATALOG]
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EMPA 305 Budgeting and Financial Management
4 unit(s)
Examines financial administration in public and not-for-profit organizations. Topics include concepts and activities in public financial management, budgeting, taxation, revenue planning, borrowing, fiscal controls and the analytical skills needed to direct and control public fiscal activities. Particular attention is given to the nature of public expenditure controls, the budget cycle (preparation, submission, review, adoption, execution and evaluation), financial management and legislative and accounting analysis of budgets.
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