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PA 564 Budgeting & Finances of Publ Org
McLendon, Jesse


Mission Statement: The mission of the School of Graduate and Professional Studies at Park University is to provide leadership and directions to Park University's graduate and professional programs to assure that they are specialized, scholarly, innovative, and designed to educate students to be creative, independent, and lifelong learners within the context of a global community.

Hauptmann School for Public Affairs Mission Statement
The Hauptmann School of Public Affairs offers a citizen-centered, professional program of graduate study that is grounded in the liberal arts tradition.  As participants in HSPA's vibrant academic community, faculty and students consider, with the coursework, the larger issues of democracy, stewardship, and technology.  In so doing, HSPA seeks to prepare students for the courage and discernment to act for the common good in the global context.  Going beyond competence, students develop knowledge, skills, and values requisite for leadership and service in and across all sectors of society, including government, business, and nonprofit.  HSPA cultivates public affairs as a life-long passion that is fundamental to citizenship in a free society.



Vision Statement: Park University's School of Graduate and Professional Studies will be an international leader in providing innovative graduate and professional educational opportunities to learners within a global society.

Hauptmann School for Public Affairs Vision Statement
The Hauptmann School for Public Affairs will serve the common good by graduating leaders who exercise authority responsibly, make ethical decisions, act with moral courage, and advance human dignity world-wide.


Course

PA 564 Budgeting & Finances of Publ Org

Semester

F1P 2010 DL

Faculty

McLendon, Jesse

Title

Adjunct

Degrees/Certificates

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

E-Mail

Jesse.McLendon@park.edu

Jess-McLendon@kc.rr.com

Class Days

TBA

Class Time

TBA

Credit Hours

2


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:

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Course Description:
PA 564 Budgeting and Finances of Public Organizations: Presentation of current problems in budgeting, accounting and auditing. Special emphasis will be given to the various theories of budgeting and to the role of budgets in planning and performance measurements.

Educational Philosophy:
Each week, we will focus on 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 facilitator 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.

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.

  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 research
  8. • Analyze how social influences affect the public budget process
  9. • Describe how the economy affects budget and strategy planning
Class Assessment:
Course Requirements - Thread 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 Threads - You must participate in four of the discussion questions per week. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 12 postings each 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:
The assignment grade will be lowered one half letter grade for each day the assignment (Weekly Reading Summaries, Final, Budget Assignment) is late.

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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 12 postings 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 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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 12 postings 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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 12 postings 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 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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 12 postings 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 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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 12 postings 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 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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 12 postings 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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 6 postings 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. Minimum participation is three postings for each thread. To receive a grade of ‘C’ you must make 6 postings 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 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:
As a learning community, the University upholds the highest standards of academic integrity in all its academic activities, by faculty, staff, administrators and students. Academic integrity involves much more than respecting intellectual property rights. It lies at the heart of learning, creativity, and the core values of the University. Those who learn, teach, write, publish, present, or exhibit creative works are advised to familiarize themselves with the requirements of academic integrity and make every effort to avoid possible offenses against it, knowingly or unknowingly. Park University 2010-2011 Graduate Catalog Page 20

Plagiarism:

Plagiarism involves the appropriation of another person's ideas, interpretation, words (even a few), data, statements, illustration or creative work and their presentation as one's own. An offense against plagiarism constitutes a serious academic misconduct.  Although offenses against academic integrity can manifest themselves in various ways, the most common forms of offenses are plagiarism and cheating. Plagiarism goes beyond the copying of an entire article. It may include, but is not limited to: copying a section of an article or a chapter from a book, reproduction of an art work, illustration, cartoon, photograph and the like and passing them off as one's own. Copying from the Internet is no less serious an offense than copying from a book or printed article, even when the material is not copyrighted.

Plagiarism also includes borrowing ideas and phrases from, or paraphrasing, someone else's work, published or unpublished, without acknowledging and documenting the source. Acknowledging and documenting the source of an idea or phrase, at the point where it is utilized, is necessary even when the idea or phrase is taken from a speech or conversation with another person.

Park University 2010-2011 Graduate Catalog Page 20


Attendance Policy:

Instructors are required to maintain attendance records and report absences. Excused absences can be granted by the instructor, for medical reasons, school sponsored activities, and employment-related demands, including temporary duty. Students are responsible for any missed work. Absences for two successive weeks, without approved excuse, will be reported to the Director of the individual graduate program, or to the Executive Director for the Graduate School, for appropriate action. Students with such a record of absences, without an approved excuse, may be administratively withdrawn from the class and notified that an "F" will be recorded, unless the student initiates official withdrawal from the class(es).Park University 2010-2011 Graduate Catalog Page 24
An attendance report of "P" (present) will be recorded for students who have logged in to the Online classroom at least once during each week of the term.  PLEASE NOTE:  Recording of attendance is not equivalent to participation.  Participation grades will be assigned by each individual instructor according to the criteria in the Grading Policy section of the syllabus.

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:7/11/2010 7:29:25 PM