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PO 332 Public Budget and Finance
Swafford, Anne


Mission Statement: The mission of Park University, an entrepreneurial institution of learning, is to provide access to academic excellence, which will prepare learners to think critically, communicate effectively and engage in lifelong learning while serving a global community.

Vision Statement: Park University will be a renowned international leader in providing innovative educational opportunities for learners within the global society.
CoursePO 332 Public Budget and Finance HO
SemesterFA2005
FacultySwafford, Anne
TitleAdjunct Faculty
Degrees/CertificatesB.A. Elementary Education
M.A. Public Administration
Office HoursBy Appointment
Daytime Phone816-363-7892
E-Mailanne.swafford@park.edu
Semester DatesAugust 23, 2005 through December 8, 2005
Class Days--T-R--
Class Time1:00 - 2:15 PM
Credit Hours3

Textbook:
David C. Nice (2002), Public Budgeting, Wadsworth/Thompson Learning

General Finance Officers Association Website - Best Practices -pdf file(www.gfoa.org/services/nacslb)

Textbooks can be purchased though the Parkville Bookstore


Course Description:
An analysis of public budgeting at the national, state and local levels of government, including the relationship of the federal budget to fiscal policy.  The politics of the budgetary process are examined as well as various types of budgets.  The influence of intergovernmental transfer payments is also reviewed.  3:0:3

Educational Philosophy:
Classes will be highly interactive.  Instructor will use lectures, readings, exams, guest speakers, internet, web sites, media articles, individual and group activities, hands on activities and research.  Primary methods used will be (1) learning by inquiry, reflection, and interaction, (2) Learning by experience, and (3) learning by doing.  Discussions and written assignments are designed to develop the student's analytic and critical thinking skills as well as relating knowledge to current events and practical applications in government agencies.

Learning Outcomes:

*Describe the purposes of public budgeting.
*Compare and contrast the different types of budgets.
*Evaluate the budget process of the federal government.
*Create a generic budget process for state and local governments.
*Analyze fiscal policy and its relationship to the federal budget.
*Analyze monetary policy and its relationship to the federal budget.
*Discuss how the budget priorities of the federal government have changed over the last 50 years.
*Provide ethical guidelines in public budgetiong. and accounting.

Course Assessment:
*Prepare an analysis of a state, local or a section of the federal budget, including historical spending trends.
*Alternatively, prepare a budget for an organization as determined by the instructor.
*Midterm and Final exams.

Grading:
Class discussions and article presentations - 100 points
Analysis of state, local or a section of the federal budget - 100 points
Budget for an organization - 100 points
Research paper - 100 points
Midterm exam - 100 points
Final exam - 100 points

90-100 = A
80-89  = B
70-79  = C
60-69  = D

Classroom Rules of Conduct:
1.  Attend classes regularly.  Each absence will lower your cumulative grade for the course by 2%.  There are no excused absences.  You may regain one point for your cumulative grade by handing in a typed summary of the reading for each day you miss.  These summaries are due one week after the class is missed.  They will not be accepted for credit after that time.  If you will be missing a lot of classes due to health, consider taking an incomplete for the course.

1.  The norms for this class entail active interrelated group and individual activities.  No "side bar" conversations.

2.  Students are responsible for all material covered in class while they were absent.

3.  Be prepared for class.  Have the reading assignment finished for each class.  This means that you have read the assignment and are prepared to discuss it or participate in a small group exercise in class.  You are expected to take part in the discussions.

4.  If you have any problems or questions come and see me or email me.

5.  No portable telephones or pagers are allowed in class except for security or emergency medical personnel.

 Class ActivitiesAssignmentsTests 
Meeting - 1
Tuesday,August 23
Introductions, administrative details, review of syllabus, questions and answers.   
Meeting - 2
Thursday,August 25
Lecture on Nice
Student oral presentation of assigned PA Times article.
Nice - Chptr. 1
PA Times Article - Discuss and relate to Chptr. 1.
  
Meeting - 3
Tuesday,August 30
Lecture
Group Discussion
General Finance Officers Association Best Practices Principle I  
Meeting - 4
Thursday, Sept. 1
Individual Presentations on article.  Group discussion comparing and contrasting information from all articles.PAR Articles on Public Hearings and Participation- Be prepared to summarize verbally and relate to Chptr. 1 and Best Practices Principle One and Example 1.1  
Meeting - 5
Tuesday, Sept. 6
Lecture
Students discuss and list questions for speakers on Local Revenues, Spending, and Borrowing
Nice - Chptr. 2  
Meeting - 6
Thursday, Sept. 8
Lecture
Group Activity - Identify similarities and differences with info in Nice, Chptr. 2
GFOA Best Practices Principle II  
Meeting - 7
Tuesday, Sept. 13
Group Activity -Analyze, Compare, and Contrast different budgets relating to Nice and Best PracticesIntros to FY06 Budgets for U.S.,MO.,and K.C.,MO. (on websites)  
Meeting - 8
Thursday, Sept. 15
Speakers on Local Revenues, Spending and Borrowing   
Meeting - 9
Tuesday, Sept. 20
Lecture
Group Discussion - Create generic budget process for state and local governments.
Select organization for budget preparation with Instructor approval.
Nice-Chapter 3
  
Meeting - 10
Thursday, Sept. 22
Lecture






























Lecture
Group Activity - Prepare Questions for Speakers on Budget Preparation and Budget Cycle


Nice Chptr. 4  
Meeting - 11
Tuesday, Sept. 27
Speakers on Budget Preparation and the Budget Cycle    
Meeting - 12
Thursday, Sept. 29
Individual Presentations summarizing article on Revenues, Spending and Borrowing
Group activity - Compare articles and evaluate value of information.
Assigned Journal Articles  
Meeting - 13
Tuesday, Oct. 4
Speakers on Forecasting Techniques used in local jurisdictions.Nice - Chptr. 5  
Meeting - 14
Thursday, Oct. 6
Group Discussion of key issues.
Review of Nice Chptrs. 1-5
Review websites for NLC, ICMA, and others to identify financial concerns of cities and states  
Meeting - 15
Tuesday, Oct. 11
Review of GFOA Best Practices, Principles 1 and 2Analysis of a state or section of federal budget due.  
Meeting - 16
Thursday, Oct. 13
  Midterm exam 
Meeting - 17
Tuesday, Oct. 25
Lecture
Group Discussion
Nice - Chptr. 6  
Meeting - 18
Thursday, Oct. 27
Lecture
Group Discussion
Best Practices Principle 3  
Meeting - 19
Tuesday, Nov.1
Lecture
Group Discussion
Nice - Chptr. 7  
Meeting - 20
Thursday, Nov. 3
Speaker - KC, Mo. Auditor - Auditor's Role in Budget Preparation and ExecutionBudget for an organization due.  
Meeting - 21
Tuesday, Nov. 8
Lecture
Group Discussion
Nice, Chptr. 8  
Meeting - 22
Thursday, Nov. 10
Lecture
Group Discussion
GFOA Best Practices 4  
Meeting - 23
Tuesday, Nov. 15
Lecture
Group Discussion
Nice - Chptr. 9  
Meeting - 24
Thursday, Nov. 17
Lecture
Group Activity - Analyze Budget receiving intergovernmental grant funds.
Nice - Chptr. 10  
Meeting - 25
Tuesday, Nov. 22
Lecture
Group Discussion identifying ethical dilemmas in budgeting and predictions of future challenges in public budgeting.
Nice - Chptr. 11
Government Accounting Office website - Saving Our Future Requires Tough Choices Today, Feb. 10, 2005
by Comptroller General David Walker
  
Meeting - 26
Tuesday, Nov. 29
NO CLASSUse class time to complete Research Paper on Best Practices  
Meeting - 27
Thursday, Dec. 1
Individual Presentations on Research Papers and Findings and RecommendationsPresenters' papers are due.  
Meeting - 28
Tuesday, Dec. 6
Individual Presentations on Research Papers, Findings and RecommendationsPresenters' papers are due.  
Meeting - 29
Thursday, Dec. 8
Group Activity -Review Nice Chptrs. 6-11 and GFOA Principles Review Nice Chptrs. 6-11 and GFOA Principles  
Meeting - 30
Tuesday, Dec. 13
  Final Exam 
     
     

Academic Honesty:
Academic integrity is the foundation of the academic community. Because each student has the primary responsibility for being academically honest, students are advised to read and understand all sections of this policy relating to standards of conduct and academic life.   Park University 2005-2006 Undergraduate Catalog Page 85-87

Plagiarism:
Plagiarism involves the use of quotations without quotation marks, the use of quotations without indication of the source, the use of another's idea without acknowledging the source, the submission of a paper, laboratory report, project, or class assignment (any portion of such) prepared by another person, or incorrect paraphrasing. Park University 2005-2006 Undergraduate Catalog Page 85-87

Attendance Policy:
Instructors are required to maintain attendance records and to report absences via the online attendance reporting system.

  1. The instructor may excuse absences for valid reasons, but missed work must be made up within the semester/term of enrollment.
  2. Work missed through unexcused absences must also be made up within the semester/term of enrollment, but unexcused absences may carry further penalties.
  3. In the event of two consecutive weeks of unexcused absences in a semester/term of enrollment, the student will be administratively withdrawn, resulting in a grade of "WH".
  4. A "Contract for Incomplete" will not be issued to a student who has unexcused or excessive absences recorded for a course.
  5. Students receiving Military Tuition Assistance or Veterans Administration educational benefits must not exceed three unexcused absences in the semester/term of enrollment. Excessive absences will be reported to the appropriate agency and may result in a monetary penalty to the student.
  6. Report of a "F" grade (attendance or academic) resulting from excessive absence for those students who are receiving financial assistance from agencies not mentioned in item 5 above will be reported to the appropriate agency.

Park University 2005-2006 Undergraduate Catalog Page 89
1.  Attend classes regularly.  Each absence will lower your cumulative grade for the course by 2%.  There are no excused absences.  You may regain one point for your cumulative grade by handing in a typed summary of the reading for each day you miss.  These summaries are due one week after the class is missed.  They will not be accepted for credit after that time.  If you will be missing a lot of classes due to health, consider taking an incomplete for the course.

2. Each absence on a day when individual presentations are being done will lower your cumulative grade by 4%.  You may regaing one point for your cumulative grade by handing in a typed summary of the reading for each day of group project you miss.  These summaries are due one week after the class is missed.  They will not be accepted for credit after that time.

Disability Guidelines:

Park University is committed to meeting the needs of all students that meet the criteria for special assistance. These guidelines are designed to supply directions to students concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, regarding students with disabilities. In the case of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Park University is committed to meeting the needs of all learners that meet the criteria for special assistance. These guidelines are designed to supply directions to learners concerning the information necessary to accomplish this goal. It is Park University's policy to comply fully with federal and state law, including Section 504 of the Rehabilitation Act of 1973 and the American with Disabilities Act of 1990, regarding learners with disabilities and, to the extent of any inconsistency between these guidelines and federal and/or state law, the provisions of the law will apply. Additional information concerning Park University's policies and procedures related to disability can be found on the Park University web page:
http://www.park.edu/disability
 
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