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Module Two
BUDGET ANALYSIS
Readings:
1. Smith &
Lynch
a.
Chapters Five through Seven
2. Best
Practices in Public Budgeting
a.
Principle II (Develop Approaches, Elements four through seven)
Course Assignments:
1. Answer the
following Discussion Questions (refer to expanded course
assignment descriptions for further information on the format for answering):
a.
Compare and contrast the qualitative, time series and causal analysis
approaches to revenue forecasting. Explain why good forecasting is
important to government.
b.
What is accomplished in auditing? What are the types of audits?
c.
What are the common pitfalls one can anticipate in budget execution,
and how can budget execution system design assist in minimizing
these pitfalls? Compare and contrast budget and administrative
controls.
2. Compare and
contrast two of the Best Practices from Principle Two (refer to
expanded course assignment descriptions for further information).
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