This course will provide an overview of the differences between public and private sector budgeting, performance budgeting, revenue analysis, and forecasting, property taxes and the millage setting process, expenditure analysis and forecasting, communicating the budget and budget document, and monitoring the budget. The content is specific to local governments within the State of Georgia.

Upon successful completion of this course, the participant should be able to:

• recall the difference between governmental versus private sector budgeting

• recognize how performance measures are linked to budgeting

• compare different projection techniques and classify issues in revenue projections

• calculate property taxes based on the tax digest and millage information

• define the requirements related to the Notice of Property Tax Increase

• recall the rating criteria for the Distinguished Budget Presentation Awards Program

• recall state law as it pertains to budget amendments