The course chapters explain what a budget is, how the role of the board and management in the budgeting process is defined, how planning and budgeting are part of the same process and how a budget based on plans is developed.

Contents
• What is a Budget
• The Board's and Managing Officer's Roles in Budgeting
• The Planning/Budgeting Process
• Case Study of a Planning/Budgeting Process'
• Other Budget Considerations

By successfully completing the optional exam, you can earn 2 credits for the CUNA Volunteer Certification Program (Level 1, Safety & Soundness) toward your Certified Credit Union Volunteer designation.