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PO 332 Public Budget & Finance
McLendon, Jesse


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.

Course

PO 332 Public Budget and Finance

Semester

F1J 2007 DN

Faculty

McLendon, Jesse

Title

Adjunct Faculty

Degrees/Certificates

AAA - Administration of Criminal Justice - Maple Woods Comm College 1984
BS - Criminal Justice Administration - Park College 1988 - BS - Public Admininstration - Park Colege 1988
MPA - Public Management - Park College 1993

Daytime Phone

Office 816 412 7909

Other Phone

Home 816 454 5844

E-Mail

Jesse.McLendon@park.edu

Jess-McLendon@kc.rr.com

Semester Dates

August 20, 2006 to October 13, 2006

Class Days

--T----

Class Time

5:30 - 9:50 PM

Credit Hours

3


Textbook:

Lynch, Thomas D., Public Budgeting In America, Prentice-Hall, 5th Edition, ISBN 0-13-0979937

Rubin, Irene S., The Politics of Public Budgeting, Chatham House, 4th Edition, ISBN 1-889119-42-3

Textbooks can be purchased through the MBS bookstore

Textbooks can be purchased through the Parkville Bookstore

Additional Resources:

McAfee Memorial Library - Online information, links, electronic databases and the Online catalog. Contact the library for further assistance via email or at 800-270-4347.
Career Counseling - The Career Development Center (CDC) provides services for all stages of career development.  The mission of the CDC is to provide the career planning tools to ensure a lifetime of career success.
Park Helpdesk - If you have forgotten your OPEN ID or Password, or need assistance with your PirateMail account, please email helpdesk@park.edu or call 800-927-3024
Resources for Current Students - A great place to look for all kinds of information http://www.park.edu/Current/.


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:

The instructor’s educational philosophy is based on using a variety of methods in learning, focusing on the interactive.  Lectures, readings, quizzes, group work, class discussion, examinations, writings and use of the internet are significant components of this learning process.  Students will be required to analyze, criticize, and synthesize information learned.

Learning Outcomes:
  Core Learning Outcomes

  1. Describe the purposes of public budgeting.
  2. Compare and contrast the different types of budgets.
  3. Describe the budget process of the federal government.
  4. Describe a generic budget process for state and local governments.
  5. Describe fiscal policy and its relationship to the federal budget.
  6. Describe monetary policy and its relationship to the federal budget
  7. Understand how the budget priorities of the federal government have changed over the last 50 years.
  8. Provide ethical guidelines in public budgeting and accounting.


Core Assessment:

Class Assessment:
A variety of methods will be used to assess the learning that occurs in this course.   Students will be assessed on their class participation, essay writing, examinations, and the development of a departmental budget for a municipal government.

Grading:

Students will be evaluated on the total number of points each student earns as compared to the greatest amount of points that may be earned in each class activity.  In the determining the number of points assigned to an activity, the factors will be the following questions:

 

Ø      Was the work completed?

Ø      Was the work completed correctly?

Ø      Was the work completed on time?

 

All assignments are due at the beginning of the class period they are due.

 

Course grades are determined on the following basis:

 

          Ø  Participation                                                      10%            80 pts

          Ø  Written chapter summaries                                10%            80 pts

          Ø  Discussion Questions                                         10%            80 pts

          Ø  Mid-term examination                                        20%            20 pts

          Ø  Final examination                                               20%            20 pts

          Ø  Research Paper                                                 30%            30 pts

 

Total points for the semester/term                                100%           310 pts


Late Submission of Course Materials:

For each three days the assignment is late, 10 points or one letter grade will be deducted.  No Course materials will be accepted after Friday of the last week of the semester/term.

Classroom Rules of Conduct:

Ø      Attend class and be prompt.  Class attendance will be considered in the determination of the final course grade.  Attendance will be taken at the beginning of each class period and after breaks.  Students arriving late to class disrupt the learning environment, so those who continually arrive late and leave early will have their final grade lowered.

Ø      Students must make sure all cell phones and pagers are either turned off or on vibrate.  Students who leave class to answer a call will have their grade lowered.

Ø      Due to abuse in past semesters/terms, excused absences will not be given for absences the instructor has not been notified of, before the beginning of class.  Notification can be made by phone call to the instructor or e-mail at least an hour before class.  The student must also make up all the missed class work by the next class period.

Ø      Be prepared for class.  This means that you have read the assigned readings and are prepared to discuss the assignment.  (This means the first week assignment is required the first night of class, make sure you have your book!)  This course will consist of class discussion and lecture.  You are expected to take part in the discussion, so it is very important that you are prepared for class.  Assigned reading will not always be reviewed in class, but examinations will be from both assigned readings and class discussion.

Ø      There will be a mid-term examination and a final examination.  The exams will be from both class discussion and the reading assignments.

Ø      When students are required to complete writing assignments, using proper spelling, grammar, and source citations, either APA or MLA formatting is acceptable.

Ø      Periodic essay assignments are required in this course.  Students must be responsible for planning ahead and meeting deadlines.

Ø      Development of a departmental budget for a municipal government is required for successful completion of this course.  As mentioned above APA or MLA formatting is acceptable using the required margins and no more than 12pt fonts.

Course Topic/Dates/Assignments:

Week #

Date

Assignments

Weekly Objectives

1

Aug. 21rd

Weekly Reading Assignments:

Public Budgeting in America

ØChapter 2 –Public budgeting in Context

The Politics of Public Budgeting

ØChapter 1 –The Politics of Public Budgets

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss the variety of actors in the political arena and their role in budget decisions

ØDiscuss what public budgeting is

ØDiscuss the differences between public and private sector budgeting

ØDiscuss budget decision-making processes as they relate to the political environment associated strategies uses in the budget process

Weekly Learning Objectives:

Ø*Develop an understanding of public budgeting in general.

Ø*Describe the reasons for public budgeting.

Ø*Learn how the political environment affects the public budget process.

Ø*Analyze how decisions are made during the preparation of a public budget

2

Aug. 28th

Weekly Reading Assignments:

Public Budgeting in America

ØChapter 6 –Analytical Process

The Politics of Public Budgeting

ØChapter 3 –The Politics of Process

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss the process of developing a useful list of major program issues, and selecting what to do from that list.

ØDiscuss some of the common mistakes made in the analysis and presentation of analytical results.

ØDiscuss what budgeting is and the process of developing a realistic public budget.

ØDiscuss some of the various goals associated with the budget process design.

Weekly Learning Objectives:

Ø*Define the methods of selecting services to be performed by public organizations.

Ø*Analyze the processes used to assess program effectiveness and efficiency.

Ø*Learn how to be responsive to public demands for services and their impact on budget preparations.

Ø*Assess the privatization of services.

Ø*Discuss the variables associated with the budget process

Ø*Understand the differences between and among federal, state, and local governments.

3

Sept. 4th

Weekly Reading Assignments:

Public Budgeting in America

ØChapter 3 –Towards Modern Budgeting

ØChapter 1 –Budget Formats and Preparation

The Politics of Public Budgeting

ØChapter 4 –The Dynamics of Changing Budget Process

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss the changes in the local budget process and their affect on the proposed budget.

ØDiscuss planning and analysis budgeting.

ØDiscuss management by objectives style budgeting.

ØDiscuss Zero-based budgeting.

ØDiscuss TBB and Envelope budgeting.

Weekly Learning Objectives:

Ø*Develop an understanding of how changes are made to the budget.

Ø*Learn that changes to the budget can have a major impact on services to be delivered.

Ø*Develop an understanding of how planning and analysis affect budgeting.

Ø*Compare management by of objectives to planning during the budget process.

Ø*Compare the various budgeting theories to budget implementation.

4

Sept 11th

Weekly Reading Assignments:

Public Budgeting in America

ØChapter 4 –Budget Behavior

The Politics of Public Budgeting

ØChapter 5 –The Politics of Expenditures: Managing Competition, Accountability, and Acceptability.

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss the significance of program results in budgeting.

ØDiscuss strategies to support new programs.

ØDiscuss the theory of budget tradeoffs.

ØDiscuss how the environment can affect the spending priorities.

Mid-term Examination

Weekly Learning Objectives:

Ø*Develop an understanding of budget tradeoffs.

Ø*Learn how budget constraints can reduce competition.

Ø*Develop an understanding of how the environment can affect spending priorities.

Ø*Understand the political influence patterns among the key actors in the budget process.

Ø*Understand the methods commonly used to cultivate an active clientele.

5

Sept 18th

Weekly Reading Assignments:

Public Budgeting in America

ØChapter 7 –Operating Budgets and Accounting

The Politics of Public Budgeting

ØChapter 8 –Budget Implementation and Control

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss budget execution suggestions that reflect an appreciation of common management problems.

ØDiscuss how responsibilities can be fixed on key officials and why designation is helpful in ensuring proper control.

ØDiscuss why controls are necessary in public budget administration.

ØDiscuss the types of controls utilized in public budget administration.

Weekly Learning Objectives:

Ø*Develop an understanding of how responsibilities can be fixed on key officials and why that designation is helpful in ensuring proper control.

Ø*Learn how budget execution suggests reflect and appreciation of common management problems.

Ø*Understand the factors and pitfalls that should be weighted in developing the operating budget.

Ø*Understand expenditures and cash controls.

Ø*Develop an understanding of the methods commonly used in management functions associated with public budgets.

Ø*Learn what constitutes discretion, abuse, and control.

Ø*Learn the politics of finding waste, fraud, and abuse.

6

Sept 25th

Weekly Reading Assignments:

Public Budgeting in America

ØChapter 9 –Revenue Systems

The Politics of Public Budgeting

ØChapter 2 –Revenue Politics

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss property taxes and the controversy over them.

ØDiscuss sales taxes and the problems associated with government depending on them.

ØDiscuss the problems with Tax Increment Financing.

ØDiscuss how to choose a revenue source.

Weekly Learning Objectives:

Ø*Develop an understanding of both income and sales taxed their significance, issues in their use, and administration

Ø*Develop an understanding of the relative tax burden in the United States.

Ø*Learn about the latest trend in fiscal federalism.

Ø*Learn the context factors affecting budgetary performance appraisals.

Ø*Develop an understanding of property taxes and how they are used.

Ø*Learn the affects of the environment on taxation issues.

Ø*Learn how to choose revenue sources.

7

Oct 2nd

Weekly Reading Assignments:

Public Budgeting in America

ØChapter 8 –Capital Budgeting and Debt Administration

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss how capital budgets are used.

ØDiscuss how debit limits are used to maintain financial stability.

Weekly Learning Objectives:

Ø*Develop an understanding of debit.

Ø*Describe why debits are incurred.

Ø*Learn about alternatives to debit.

Ø*Describe revenue bonds and their used

8

Oct 9th

Weekly Reading Assignments:

Public Budgeting in America

ØChapter

The Politics of Public Budgeting

ØChapter 7 –Budget Execution: The Politics of Adaptation

Weekly Writing Assignment:

You are required to write a three to four page summary of the above reading assignments. Make sure you address the weekly learning objectives in your writings.

Weekly Discussion Questions:

Questions:

ØDiscuss methods of economic adaptation associated with public budgeting.

ØDiscuss non-economic changes to the public budget.

Budget Assignment Presentation

Final Examination

Weekly Learning Objectives:

Ø*Develop an understanding of economic factors affecting public budgeting

Ø*Develop an understanding of budget implementation

Ø*Learn about adapting to economic changes.

Ø*Develop an understanding of non-economic budget changes.

Ø*Learn how to deal with rescission.

Ø*Learn how to budget for unpredictable events.

Ø*Learn about budget deferrals.

* Objectives that meet the Core Learning Objects of the course.

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 2007-2008 Undergraduate Catalog Page 85-86

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 2007-2008 Undergraduate Catalog Page 85
The instructor reserves the right to randomly select works from selected students to be check for Academic Honesty using websites recommended by the University.

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.
  3. Work missed through unexcused absences must also be made up within the semester/term of enrollment, but unexcused absences may carry further penalties.
  4. 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 "F".
  5. A "Contract for Incomplete" will not be issued to a student who has unexcused or excessive absences recorded for a course.
  6. 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.
  7. 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 2007-2008 Undergraduate Catalog Page 87-88
Students who continually arrive late or leave early will have their weekly grades lowered a letter grade each time they are late or leave early.

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. 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 .

Copyright:

This material is protected by copyright and can not be reused without author permission.

Last Updated:7/29/2007 8:28:39 PM