The Brazilian School of Public and Business Administration (FGV/EBAPE) held, last week, the short course Government Budgeting, with the Professor of John Jay College of Criminal Justice, of the City University of New York, Marilyn Marks Rubin.The professor - who is a reference in projects related to fiscal policy, economic development and strategic planning in the United States - spoke about the governmental budgeting system in Brazil and abroad to students of the Professional Master's Degree in Public and Academic Administration of the School, and doctoral students of the University of São Paulo (USP) and the Institute of Graduate Studies and Research at the Federal University of Rio de Janeiro (COPPEAD).Marilyn Rubin explained that the budget is the government's most important instrument to communicate policies, commitments and goals, and showed how much and how to collect funds to meet needs and recurrent priorities. She also spoke about the operation of the budgeting system of the United States, with an emphasis on revenue, and made comparisons to elaborate budgets and tax systems in Brazil.For professor Fátima Bayma - responsible for the organization of the event - the short course was a privileged opportunity for the students to better understand the operation of the public budget, through a person who is a reference on the topic.Marilyn has 30 years of experience as a consultant and advisor to senior officials of the government of the United States, she is a senior member at Fulbright and the Network of Schools of Public Affairs and Public Administration (NASPAA), and works in projects related to fiscal policy, economic development and strategic planning.