Budget and Financial Analysis II

This course extends Budget and Financial Analysis I by examining financial management of buildings, bridges, roads, and other long-term capital assets and liabilities of state and local governments, nonprofit institutions, and other public entities. It addresses why these assets merit special consideration, how they are financed, and how the capital markets operate. This course also examines pension funds, with specific attention paid to how these liabilities are calculated, how entities fund them, and their fiscal implications for an organization.

Fall, Spring, Summer

023135