EPM 312 Public Sector Accntg & Finance

Introduction to the general principles of accounting and budgets specific to emergency management, including an overview of fiscal issues related primarily to the public sector in emergency services, specifically public funding sources, spending, budgeting/allocations, risk management, and grant writing. The fundamentals of financial planning, cost concepts, capital budgeting and management analysis are applied in the public and private sectors. Issues surrounding the development and management of budgets are also examined.