Learn how to prepare and implement a local government budget.

Introductory Budget is an online, self-study course developed by the University of Georgia. You can complete the course at your own pace, on your own schedule. As you progress through each of the lessons, you will be challenged with end-of-lesson quizzes and interactive exercises. 


Format: Online

Hours: 12

Credits: 1.2 CEUs / 14.4 CPEs

When: Start anytime

Cost: $299 - $339

This course will familiarize you with an overview of the budget process. You will also learn the different types of budgets, components of a budget, and how to prepare a budget summary.

In 7 lessons, you will learn:

  • Types of budgets and their components
  • The local government’s budget system
  • How to prepare revenue estimates and budget summaries
  • Financial forecasting/estimating revenues 
  • The process of creating, implementing and monitoring a budget
  • How to establish budgetary controls and budgets for contingencies
  • Local government action on the budget 
  • Operating with the Budget 

Test your current knowledge with our free online diagnostic quiz

Lesson 1 — Budget Overview

  • Recall the definition of a budget
  • Describe Georgia Law related to budgeting
  • Explain an overview of the budget process

Lesson 2 — The Local Government’s Budget System

  • List components of a budget

Lesson 3 — Budget Preparation Process

  • Describe the elements of a successful budget process
  • Define budget policy
  • Summarize the benefits of budget policy
  • Restate the purpose of a budget calendar

Lesson 4 — Departmental Requests

  • Explain the segments of the budget
  • Illustrate how to use budget forms in the review process
  • Explain an overview of the budget process

Lesson 5 — Financial Forecasting and Estimating Revenues

  • How to estimate ending fund balance
  • Different techniques in preparing revenue estimates

Lesson 6 — Local Government Action on the Budget

  • Define the parts of the budget document
  • Prepare a budget summary
  • Explain the definition of a balanced budget
  • Explain the legal level of control
  • Determine acceptable levels of fund balance

Lesson 7 — Operating with the Budget

  • Explain the methods of budgetary controls
  • Determine when budget amendments are required
  • Explain the methods of budgeting for contingencies
  • Explain budget balancing techniques

Who Should Attend?

  • Local governmental employees who require knowledge of the local government budget process.
  • Local government employees who seek to meet requirements of their state's Local Government Finance Officer Certification Program.
  • 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. 

Course Information

Course Number: 


Course Date Info: 
  • Enroll at any time.
  • Complete the course's required online quizzes and exercises within 30 days of receiving the "Welcome" email with course URL, username and password information.
  • To complete this course, you will read the lessons and complete each lesson's exercises and quizzes. At the conclusion of the final lesson, you must also successfully complete an online final examination with a score of 70% or better.
  • View Frequently Asked Questions for more details about the course.
Course format: 


Course Fee(s): 

$299 (US Funds) — Residents of Georgia
$339 (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/Refund Policy:
The Georgia Center will gladly issue full refunds for cancellations received in writing prior to the release of course access information. You may cancel your enrollment at any time during the course and receive a refund less a $50 administrative fee, provided that you have not accessed the online course material at all. During the first 10 days of your course, if you have not completed any course work, you may opt for a one-time transfer of your enrollment to another student for a fee of $50; the new student (i.e., substitute) would have up to thirty days from the transfer date to complete the course. A course may be transferred only once for a fee of $50. Written requests should be sent to student@georgiacenter.uga.edu