Budgeting and financial planning impact nearly all aspects of organizational life in the public service arena. Indeed, few politicians and administrators are ever successful in accomplishing their goals without significant knowledge (or even mastery) of the budgeting process. This course focuses on understanding the theoretical foundations and hands-on applications related to budgeting. The course is organized into four major themes: (1) budget process & policy reform; (2) operating & capital budget development; (3) planning and program analysis; and (4) performance management. The course will utilize examples and exercises related to federal, state and local, and nonprofit organizations. In addition, the instructor periodically relies on speakers that are practitioners and consultants that work in the budgeting field.