Budgeting and Finance

Course Description:

The number and scope of county services have expanded in response to intergovernmental mandates and long devolution trends. The dizzying pace of technology innovations promises long-term efficiencies for county operations, but in the short run, requires a significant financial investment.

This course defines the role of the county commission as financial policymakers and related roles of citizens, other elected officials, and staff.

A required Roads Scholar Level III course.

Course Objectives:

• Establish the legal parameters for the county budget and identify the functions of capital and annual operating budgets;
• Propose processes for preparing, adopting, and managing the budget;
• Explain how county government is financed and suggest techniques for estimating county revenues.

Instructor: KAC