PROED 105 Understanding Public Budgeting

University of Utah Professional Education PROED 105 Understanding Public Budgeting The class will discuss accounting concepts, revenue sources and expenditure categories. We will explore how budgets are typically put together, and trends in budgeting such as performance-based budgeting and zero-based budgets. In-class exercises will lead to discussion in the trade-offs that occur in the budget process and how priorities are set.