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              |  | GOV 605   The Budget Process                                   Credits: 3
 
 This course examines the current state of the art of budgeting among all levels of government in the United States. Topics include the framework and nature of budgetary decision making; budget decision-making process and the principal actors involved; the execution, audit, and evaluation phases of budgeting; systems for making long-term investment decisions and financing long-term capital assets. It also examines public sector budgeting in a broad regulatory, political, economic, and social context.
 
 
 
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