Transfers ToNot transferableDescriptionThis course is intended to explain the local budgetary process and to familiarize students with the following topics: budget document and budget process; the budget cycle; operating and capital budget; evolution of budget; the balanced budget; functions of the budget office; planning, adopting, implementing and controlling the budget; performance measures for public budgeting and budgeting for capital improvements. Former Title: PBLC153 Public Sector Budgeting Fundamentals (Fall 2025). 