Hauptmann School for Public Affairs Mission StatementThe 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.
Hauptmann School for Public Affairs Vision StatementThe 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.
PA 564 Budgeting & Finances of Publ Org
F1P 2010 DL
AAS Administration of Justice - Maple Woods Community College - 1984BS Criminal Justice Administration/Public Administration - Park College - 1988MPA Public Administration - Park College - 1993
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
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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
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.
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
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.
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
Ø Chapter 6 – Analytical Process
Ø Chapter 3 – The Politics of Process
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
Ø Chapter 3 – Towards Modern Budgeting
Ø Chapter 1 – Budget Formats and Preparation
Ø Chapter 4 – The Dynamics of Changing Budget Process
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.
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
Ø Chapter 4 – Budget Behavior
Ø Chapter 5 – The Politics of Expenditures: Managing Competition, Accountability, and Acceptability
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.
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
Ø Chapter 7 – Operating Budgets and Accounting
Ø Chapter 8 – Budget Implementation and Control
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.
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
Ø Chapter 9 – Revenue Systems
Ø Chapter 2 – Revenue Politics
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.
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
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.
Ø Discuss how capital budgets are used.
Ø Discuss how debit limits are used to maintain financial stability.
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
Ø Chapter 7 – Budget Execution: The Politics of Adaptation
Ø Discuss methods of economic adaptation associated with public budgeting.
Ø Discuss non-economic changes to the public budget.
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.
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Last Updated:7/11/2010 7:29:25 PM