The course will examine the characteristics of governmental and nonprofit accounting emphasizing the various fund types and account groups, review and evaluation of presently recommended accounting and financial reporting procedures (GAAP) and an exploration of practical governmental and nonprofit accounting practices and methods. The course will introduce students to public financial accounting concepts and how to apply governmental (fund) and not-for-profit accounting theory to accounting and reporting for state and local governments and other non- profit institutions.

This course focuses on components of the governmental audit process unique to the public sector. Students will gain an understanding of the Government Auditing Standards (GAGAS), types of audits, the role of audit objectives and audit evidence, the fundamentals of interviewing, the preparation of audit working papers, as well as how to interpret audit findings and elements based on qualitative and quantitative evidence and communicate those findings to non-financial audiences.

Principles and practices of economical resource management in the governmental sector: tax and expenditure types, intergovernmental fiscal cooperation, debt financing, budgeting and financial planning.

Principles and practices of economical resource management in the governmental sector: tax and expenditure types, intergovernmental fiscal cooperation, debt financing, budgeting and financial planning.

A graduate level management course focusing on the most significant tenets of management, including those that differentiate a non-profit organization from others. Theory and practice will be included. Students will select a nonprofit organization to explore and evaluate specific management functions.

We will explore the history and landscape of public and philanthropic grants in the United States; the purposes of grants; key principles in grant planning, writing, and management; and focus on strategies to align grant-seeking with the mission of the organization. We will emphasize issues of evaluation and performance management that extend well beyond the grant writing process, along with strategic considerations about meeting public policy, organizational, or research goals through grant-making and grant-seeking.

This course provides an opportunity for students to integrate the Master of Public Financial Management curriculum in an analysis of an applied management or policy problem. It is expected that students will produce papers applying different elements of the curriculum in an analysis of their internship or professional experiences.

This course provides an opportunity for students to integrate the Master of Public Financial Management curriculum in an analysis of an applied management or policy problem. It is expected that students will produce papers applying different elements of the curriculum in an analysis of their internship or professional experiences.

Tax policy is analyzed from an economic perspective: efficiency and distributional effects of taxation, especially in state, local and international contexts.

Economic and political foundations of policy analysis are considered in a survey fashion, followed by specific techniques used in the practice of policy analysis.