An understanding of government budgeting is critical to understanding the policy process and the workings of government. This course covers the theory and practice of government budgeting at both the national and subnational levels. It reviews how governments raise revenue, the process and procedures by which they allocate funds, and the various budgetary institutions that shape fiscal outcomes. The course builds on the concepts and techniques that students learned in their core courses in financial management and microeconomics and introduces new tools that can be applied to the analysis of budgetary information. Along the way, the course draws on insights from political science, economics, accounting, and public administration.