PA564 Budgeting & Finances of Publ Org

for F1P 2011

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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 will be a renowned international leader in providing innovative educational opportunities for learners within the 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.


PA 564 Budgeting & Finances of Publ Org


F1P 2011 GSD


Olson, David H.


HSPA/Adjunct Faculty


Master of Public Administration
Bachelor of Arts
Bachelor of Science

Daytime Phone



Semester Dates

August 16, 2011-October 10, 2011

Class Days


Class Time

5:45 - 8:15 PM

Credit Hours



Rubin, Irene S., "The Politics of Public Budgeting", 6th edition, CQ Press, Washington, D. C., 2010.  ISBN 1933116-06
Smith, Robert and Lynch, Thomas, D., "Budgeting in America", 5th edition, Prentice Hall, Upper Saddle River, New Jersey, 2004.  ISBN 0-13-097993-7 

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.
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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:
The instructor's educational philosophy is one of interactiveness based on lectures, readings, quizzes, dialogues and writings.  The instructor will engage each leaner in what is referred to as disputatious learning to encourage the lively exploration of ideas, issues and contradictions.

Class Assessment:
Analysis papers, oral presentations, weekly writing assignments, class participation evaluation, quizzes.


Attendance and class participation 25%; analysis papers 25%; weekly writing assignments 25% midterm 25%.
Grading Scale: A=90-100; B= 80-89; C=70-79; D=60-69; F=0-59.

Late Submission of Course Materials:
The instructor will not accept assignments late.  Papers will be submitted as class begins on the due date.

Course Topic/Dates/Assignments:

Week 1 August 16
Opening session, syllabus and additional requirements reviewed.  Reading assignment: Public Budgeting in America,  Chapter 1 - Budget Formats and Preparation: provide written answers to questions 1,2&3. Page 32
The Politics of Public Budgeting,  Chapter 1 - The Politics of Public Budgets.
Week 2 August 23
Reading assignment: Public Budgeting in America,  Chapter 2 - Public Budgeting in Context: provide written answers to questions 1,2&3. Page 68
The Politics of Public Budgeting,  Chapter 3 - The Politics of Process.
Week 3 August 30
Reading assignment: Public Budgeting in America,  Chapter 3 - Towards Modern Budgeting; provide written answers to questions 1,2&5. Page 110
The Politics of Budgting,  Chapter 2 - Revenue Politics.
Week 4 September 6
Reading assignment: Public Budgeting in America,  Chapter 4 - Budget Behavior; provide written answers to discussion questions 1, 4&5. Page 147
The Politics of Public Budgeting,  Chapter 4 - The Dynamics of Changing the Budget Processes.
Week 5 September 13
Reading assignment: Public Budgeting in America,  Chapter 5 - Analysis Applied to Budgeting, provide written answers to discussion questions 1, 5, 7&8. Page 189.  The Politics of Public Budgeting,  Chapter 5 - Expenditures: The Politics of Choice #1 analysis paper due, with oral presentation.
Week 6 September 20
Reading assignment: Public Budgeting in America,  Chapter 6 - Analytical Processes, provide written answers to questions 1, 2, 3&14. Pages 240 - 241.
The Politics of Public Budgeting. Chapter 6 - The Politics of Balancing the Budget.
Week 7 September 27
Public Budgeting in America, Chapter 7 - Operating Budgets and Accounting, provide written answers to questions 2, 4&7. Pages 288 & 289.  The Politics of Public Budgeting, Chapter 7 - Budget Execution: The Politics of Adaption.
Week 8 October 4
Public Budgeting in America, Chapter 8 - Capital Budgeting and Debt Administration, provide written answers to questions 1, 2&6. Page 329.  The politics of Public Budgeting, Chapter 8 - Budget Implementation and Control.  #2 analysis paper due, with oral presentation.

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 2011-2012 Graduate Catalog Page 21


Plagiarism is 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 2011-2012 Graduate Catalog Page 21

Attendance Policy:

Students must participate in an academically related activity on a weekly basis in order to be marked present in an online class. Examples of academically-related activities include but are not limited to: contributing to an online discussion, completing a quiz or exam, completing an assignment, initiating contact with a faculty member to ask a courserelated question, or using any of the learning management system tools.Park University 2011-2012 Graduate Catalog Page 25

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: .

Additional Information:

Upon completion of this course, the student should be able to:

  • Demonstrate knowledge of the budgeting and finance functions of public organizations and who performs them.
  • Discuss the various budget formats and how they apply to the improvement of government management.     
  • Discuss the significant perspectives on  public budgeting.
  • Discribe  historical reforms that shaped public budgeting.
  • Compare the key political and administrative roles in the budget process. 
  • Discribe the common a pproaches to revenue and expenditure forcasting.
  • Discuss public management accountability.
  • Explain the various types and forms of government debt. 


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Last Updated:7/21/2011 11:57:08 AM