Budget planning and preparation are at the heart of good public expenditure management. To be fully effective, expenditure management systems require fiscal and financial discipline, not just to derive expenditure projections, but to be able to advise policy makers on the feasibility and desirability of specific budget proposals, from a macroeconomic or microeconomic perspective. This course looks at how budgets are prepared. Participants will investigate the use of budgets for keeping control of expenditure and income. They will examine the technical processes used in budgeting and identify the role of today’s manager in the budget process.