About this course
What you’ll learn
The course uses interactive media to enhance your learning experience. You can complete the course at your own pace, on your own schedule.
You will learn:
- How budgeting is different in the public sector
- Different methods of performance measurement
- How to analyze and forecast both revenues and expenditures
- How to communicate the budget to interested parties
- How to monitor the budget once adopted
Learning objectives
Lesson 1 — The Context of Local Government Budgeting
- Explain the difference between budgeting in government and private sectors
- Define “budget structure” and recognize different options of structuring a budget
- Recall how environmental factors impact public budgeting
Lesson 2 — Performance Measurement
- Understand how performance measures can benefit governments
- Distinguish between performance measurement and performance measures
- Explain how performance measures should be linked to budgets
- Recall the types of performance management methods
- Be able to recognize sources for performance measurement data
Lesson 3 — Revenue Analysis and Forecasting
- Explain the difference between quantitative and qualitative forecasting methods
- Recall the basic considerations governments should make when deciding how to pay for services
- Summarize the importance of revenue diversification
- List the types of local government revenue
Lesson 4 — Property Taxes
- Summarize the advantages of property taxes
- List the key players in property tax and millage setting process
- Define millage rate and explain how it is used
- Distinguish state and local role in property tax process
- List the possible legal requirements of the property tax process
Lesson 5 — Expenditure Analysis and Forecasting
- List the components that should be examined when forecasting operating expenditures
- Summarize the factors to consider when budgeting for the replacement/acquisition of capital assets
- Explain the importance of long-range planning and making the analysis of non-current liabilities part of the annual budget process
Lesson 6 — Communicating the Budget and the Budget Document
- Explain the purpose of the budget document
- List different ways the budget document may be communicated
- Understand the requirements of the GFOA Distinguished Budget Presentation Awards Program
Lesson 7 — Monitoring the Budget
- Summarize methods to diagnose and manage fiscal distress
- Explain the importance of budgetary monitoring
Who should attend?
- Local governmental employees who require knowledge of the local government budget process.
- Local government employees who seek to meet requirements of the Local Government Finance Officer Certification Program offered through the University of Georgia’s Carl Vinson Institute of Government.
- Professionals with private sector experience who want to gain knowledge of the governmental budgeting process.
- Accounting professionals preparing for the CPA exam or seeking continuing professional education.
Continuing Education Information
The University of Georgia will award 1.2 Continuing Education Units (CEUs) or 14.4 CPEs upon successful completion of this course.
A University of Georgia CEU transcript is available at any time upon written request.
Requirements & policies
Accommodations
The University of Georgia Center for Continuing Education is committed to providing equal access to continuing education programs for students living with permanent or temporary disabilities. Learn more about the program accommodations (Opens in a new window).
Fees & funding information
$369 (US Funds) — Residents of Georgia
$409 (US Funds) — Non-residents of Georgia
$50 (US Funds) — One-Month Extension (Only one extension is granted per participant.)
Prepayment is required to be registered. Prices listed are per person. Prices are subject to change.
Cancellation or refund
If you have not accessed the online course at all, you may request a refund minus a $50 cancellation fee. Requests must be sent to gc-student@uga.edu no later than seven (7) days after the issuance of your course access information.
Certification
This course meets a Level II core course requirement in the Local Finance Officer Certification Program for local government personnel in the State of Georgia.
Prerequisites
Yes, you must successfully complete Introductory Budget before enrolling in Intermediate Budget.
Textbooks
Textbooks are not required to complete this course. Everything you need is built into the online course.
Organizations
Supporting associations
Contact us + FAQs
FAQ
View the most frequent questions asked by our learners
Cancellation Policies
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Financial and Military Assistance
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