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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 & Finance

Semester

F1J 2010 DN

Faculty

McLendon, Jesse

Degrees/Certificates

AAS Administration of Criminal Justice - Maple Woods Communitiy College 1984
BS Criminal Justice Administration/Public Administration - Park College 1988
MPA Public Administration/Public Management - Park College 1993

Daytime Phone

816 412 7909

Other Phone

816 454 5844

E-Mail

Jesse.McLendon@park.edu

Jess-McLendon@kc.rr.com

Semester Dates

August 16, 2010 to October 10, 2010

Class Days

---W---

Class Time

5:30 - 9:50 PM

Credit Hours

3


Textbook:
   

Lynch, Thomas D., Public Budgeting In America, Prentice-Hall, 5th Edition, ISBN 0-13-735846

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/.

http://www.cbo.gov/
http://www.whitehouse.gov/omb/

Course Description:
PO 332 Public Budget and Finance: 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 course is designed to present information describing the politics of the budget process and the relationship to revenue sources and budgeting. Budget types will also be discussed with relationship to the political process. Through "electronic teams," you will work with students many miles apart to complete projects and discuss issues in public budgeting and finance. I will serve as your instructor and will encourage you to take responsibility for your learning processes. You will discover how to perform research for your papers and discussion topics using the World Wide Web, an extraordinary resource that is almost inexhaustible, and one that is available to you regardless of weather, holidays, or time of day.

The student will be provided with a practical view of budgeting and finance as it relates to the study of the public administration and provide a conceptual basis for the understanding relationship between public administration and the political system and its effect on society and governmental services and programs.

Each week, we will focus on budgeting issues, problems, etc., encountered by the professional through our on-line conferencing discussions; these issues are reinforced and expanded in readings in our text.

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.


  Instructor Learning Outcomes
  1. •  Know what budgeting and public finance is and why you should learn about it
  2. •  Know the budgeting and finance functions of public organizations and who performs them
  3. •  Know what the budgeting concept is and how it should affect strategy planning
  4. •  Know  how to develop and implement a budget
  5. •  Know the variables that shape the environment of public budgeting and strategy planning
  6. •  Describe how to screen and evaluate environmental strategy opportunities
  7. •  Understand the scientific approach to budget
  8. •  Analyze how social influences affect the public budget process
  9. •  Describe how the economy affects budget and strategy planning
Core Assessment:

Class Assessment:
Course Requirements - Class Participation - Each student will be an important member of the learning community and class participation represents a substantial component of this course. You will read the assigned chapters and be prepared to "discuss" / write a reflective response to the questions that are posted, each week. Participation is imperative and lack of participation will result in lowering of the final grade. This assignment should enhance your critical thinking. This assignment should refer back the theory discussed in the assigned readings and your ability to link the text material to your own experience will be evaluated. You should use outside sources to support your responses to the discussion threads.

Weekly Reading Summaries - Each student will be required to e-mail to the instructor by 11:59 EST on each Sunday night a four page summary of the assigned readings for the week. The summary should emphasize the weekly objectives established for the reading assignment. The student may write more than two pages if necessary.

Discussion Questions - You must participate in four of the discussion questions per week. You may choose to use outside sources in your discussions. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

Budget Project – The student will be required to write a 15-20 page outlining how to cut $1,000,000 from the Federal Budget. The student must tell what will be cut, the amount of savings, why it is to be cut, the political ramifications, and how to "spin it". The purpose of this paper is to develop the student's analytical skills and their ability to relate theory to real life situations.

Grading:
Grading Criteria – The lesson plan for this course consists of class participation, a weekly reading summaries, weekly discussions, and budget assignment. Class participation in discussions will be an influential component of the student’s grade. The quality and quantity of the student’s participation will be evaluated regularly the instructor, but missed work must be made up within the week. The assignment grade will be lowered one half letter grade for each day the assignment (Weekly Reading Summaries, Final, Budget Assignment) is late.

Weekly Reading Summaries

25%

Weekly Discussion

25%

Budget Assignment

30%

Class Participation

15%

Attendance

5%

Grading Scale – I will provide you with ongoing progress reports of your average grade throughout the term. The grading scale is: A = 90 - 100; B = 80 - 89; C = 70 - 79; D = 60 - 69; F = 0 - 59.

Late Submission of Course Materials:
Missed work must be made up within the week. The assignment grade will be lowered one half letter grade for each day the assignment (Weekly Reading Summaries, Final, Budget Assignment) is late.

Classroom Rules of Conduct:

  • Students who continually arrive late for class will have their attendance grade lowered 1.8% per time.
  • Students who continually leave call early will have their attendance grade lowered 1.8% per time.
  • Cell phones and pagers should be placed on vibrate or turned off.
  • Students who answer phones, pagers or return calls at times other than breaks will have their attendance grade lowered 1.8% for each occurance.

Course Topic/Dates/Assignments:
 

Reading Assignment Discussion Questions Weekly Objectives

Week One –  August 16, 2010

Weekly Reading Assignments:

                Public Budgeting in America

Ø Chapter 2 – Public budgeting in Context

The Politics of Public Budgeting

Ø Chapter 1 – The Politics of Public Budgets

 

Weekly Discussion Questions:

 

You must participate in four of the discussion questions for this week. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

                Questions:

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

Ø Discuss what public budgeting is

Ø Discuss the differences between public and private sector budgeting

Ø Discuss 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

Week Two – August 23, 2010

Weekly Reading Assignments:

                Public Budgeting in America

Ø Chapter 6 – Analytical Process

The Politics of Public Budgeting

Ø Chapter 3 – The Politics of Process

 

 

Weekly Discussion Questions:

 

You must participate in four of the discussion questions for this week.   You may choose to use outside sources in your discussions. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

               

Questions:

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

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

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

Ø Discuss 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 government

Week Three – August 30, 2010

Weekly Reading Assignments:

 

                Public Budgeting in America

Ø Chapter 3 – Towards Modern Budgeting

Ø Chapter 1 – Budget Formats and Preparation

The Politics of Public Budgeting

Ø Chapter 4 – The Dynamics of Changing Budget Process

Weekly Discussion Questions:

 

You must participate in four of the discussion questions for this week.  Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

               

Questions:

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

Ø Discuss planning and analysis budgeting.

Ø Discuss management by objectives style budgeting.

Ø Discuss Zero-based budgeting.

Ø Discuss 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

Week Four – September 6, 2010

Weekly Reading Assignments:

 

                Public Budgeting in America

Ø Chapter 4 – Budget Behavior

The Politics of Public Budgeting

Ø Chapter 5 – The Politics of Expenditures: Managing Competition, Accountability, and Acceptability

 

Weekly Discussion Questions:

 

You must participate in four of the discussion questions for this week. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

                Questions:

Ø Discuss the significance of program results in budgeting.

Ø Discuss strategies to support new programs.

Ø Discuss the theory of budget tradeoffs.

Ø Discuss how the environment can affect the spending priorities.

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.

Week Five – September 13, 2010

Weekly Reading Assignments:

 

                Public Budgeting in America

Ø Chapter 7 – Operating Budgets and Accounting

The Politics of Public Budgeting

Ø Chapter 8 – Budget Implementation and Control

Weekly Discussion Questions:

 

You must participate in four of the discussion questions for this week. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

                Questions:

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

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

Ø Discuss why controls are necessary in public budget administration.

Ø Discuss 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.

 

Week Six – September 20, 2010

Weekly Reading Assignments:

                Public Budgeting in America

Ø Chapter 9 – Revenue Systems

The Politics of Public Budgeting

Ø Chapter 2 – Revenue Politics

Weekly Discussion Questions:

 

You must participate in four of the discussion questions for this week. You may choose to use outside sources in your discussions. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

                Questions:

Ø Discuss property taxes and the controversy over them.

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

Ø Discuss the problems with Tax Increment Financing.

Ø Discuss 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.

Week Seven –  September 27, 2010

Weekly Reading Assignments:

                Public Budgeting in America

Ø Chapter 8 – Capital Budgeting and Debt Administration

Weekly Discussion Questions:

               

You must participate in both of the discussion questions for this week. You may choose to use outside sources in your discussions. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

                Questions:

Ø Discuss how capital budgets are used.

Ø Discuss 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.

Ø Learn the assets of creative capital financing.

Ø Learn the difference between capital and operating budgets.

Week Eight – October 4, 2010

Weekly Reading Assignments:

                Public Budgeting in America

Ø Chapter

The Politics of Public Budgeting

Ø Chapter 7 – Budget Execution: The Politics of Adaptation

Weekly Discussion Questions:

 

You must participate in both of the discussion questions for this week. Additional points will be awarded for the assignment’s overall grade for the use of outside sources.

                Questions:

Ø Discuss methods of economic adaptation associated with public budgeting.

Ø Discuss non-economic changes to the public budget.

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.

 

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 2009-2010 Undergraduate Catalog Page 92

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 2009-2010 Undergraduate Catalog Page 92

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 "F".
  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 2009-2010 Undergraduate Catalog Page 95

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 .

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Last Updated:7/1/2010 8:32:17 PM