This course introduces students to the principles and practices used by federal, state, and local governments to acquire and spend revenues within the context of American democracy, capitalism, federalism, and economics. The primary objective of this course is to provide students with the practical skills and theoretical knowledge to enable them to be effective participants in the budgeting process and critical consumers and producers of research relevant to public budgeting. Offered as PLAN 5328 and PAPP 5326. Credit will be granted only once.