Presents local, state and federal budgeting principles and reporting systems for public sectors in emergency services. This course covers effective and efficient budgeting strategies necessary to support and sustain emergency service organizational operations. Guidelines for procurement of emergency incidents funding is strongly emphasized in this course. Additionally, it describes the auditing systems of local, state and federal governmental organizations and provides scenarios of misappropriations or misuse of governmental funding. Note: This course was previously listed as ESA 330.