Budget Foundations for Local Government

This course is designed for local government employees who are responsible for overseeing programs, staff, purchasing, or operational decisions that affect the budget.

This module is especially useful for new supervisors or employees who have budget responsibilities but have not received formal training in public sector budgeting. It is also helpful for experienced supervisors who want a clearer understanding of how local government budgets are structured, how funds are organized, how revenues and expenditures are tracked, and how financial reports support day-to-day decision-making.

The module does not assume a finance background. Instead, it explains foundational budgeting concepts in practical terms so supervisors can better understand their role in managing public resources, monitoring spending, following policy, and supporting transparent, accountable service delivery.

In this course, you will learn the foundational concepts every local government supervisor needs to understand about budgeting.

You will learn what a public sector budget is, why it is more than just a financial document, and how it connects to policy decisions, service delivery, operations, and public accountability.

You will also learn how revenues and expenditures are structured, why governments use different funds, how to read a budget document, and how the Chart of Accounts organizes financial information.

By the end of the course, you should feel more comfortable understanding budget terminology, reviewing financial information, asking better questions, and recognizing your role in managing public resources responsibly.

This course includes 10 lessons. Each lesson is approximately 10 minutes long and includes handouts and worksheets to help you apply the concepts to your own work.