Graham - Fall 2014 - George Bush School of Government and

PSAA 623-601 Budgeting in Public Service Fall 2014
Wednesday, 3:05-5:55 p.m. Room 1110
Syllabus updated August 26, 2014
Instructor: Cole Blease Graham, Jr., Ph.D.
E-mail: [email protected]
Office Hours: 2:00-3:00 p.m. Wednesday or by appointment
Office # 1105
COURSE DESCRIPTION: PSAA 623: Budgeting in Public Service
Course designed to introduce students to selected topics in public administration and
political science literature on the politics of public finance and budgeting. Course will
introduce students to the practice of budgeting by learning language and issues common
to budgeting in government. MPSA Public Management Track core course. Prerequisites:
For MPSA majors only; graduate classification; approval of MPSA director.
COURSE LEARNING OBJECTIVES:
Upon successful completion of the course, the student will be able to:
1. Explain the general principles of public finance and demonstrate an understanding of
budget structure; (communicate effectively)
2. develop expertise in the practice of public budgeting by successfully completing
spreadsheet exercises to: (problem solving)
a. organize budget data in an accounting format
b. prepare an operating budget including payroll
c. estimate revenues
d. prepare a capital budget
e. develop a financial plan with multiyear analysis
f. present a budget including budget justifications
g. implement an allocation plan and variance analysis
3. convey an understanding of major influences on contemporary budgetary practices
through comprehensive exercises and a mid-term and final examination (content
knowledge).
REQUIRED TEXTS:
1. Text: Robert D. Lee, Jr., Ronald W. Johnson, and Philip G. Joyce, Public
Budgeting Systems, 9th ed. Burlington, MA: Jones & Bartlett, 2013. ISBN: 978-14496-2790-4
2. Exercise Book: Greg G. Chen, Dall W. Forsythe, Lynne A. Weikart, and Daniel W.
Williams, Budget Tools: Financial Methods in the Public Sector. Washington: CQ
Press, 2009. ISBN: 978-0-87289-539-3
COURSE METHODOLOGY:
The course will be based on text-based lectures, classroom discussion, and timely
completion of assigned exercises. Assigned materials will include exercise problems from
the CQ Press book. Students will enrich the course and the discussions related to the
assigned materials by carefully reading and mastering the text before class, by thoughtfully
and thoroughly completing the exercises when due, and by extensively using library
resources.
COURSE GRADING:
A. COURSE EXAMINATIONS-MIDTERM AND FINAL (@ 20% EACH) = 40%.
[Content Knowledge] Includes Budget Practice Sets (50%) plus Exams (50%). For short
answer or essay exam questions, please concentrate on:
Substantive content: reflects accurate, thorough, and direct answer to the problem
or question through use of text and/or relevant additional readings with appropriate
citation of sources = 50%
Commentary: student's interpretation/discussion of material = 30%
Examples: how student relates materials beyond text (current events or illustrations)
to cases or questions = 20%.
B. EXCEL EXERCISES (10 CQ Chapter exercises at 5% each) = 50% [Problem Solving]
Exercises to be completed by individual, but may involve group work. As a control, the
overall average in Section B must not be more than 15% greater than the average on the two
exams (Section A). For example, if exam grades average 80, the excel exercises grade
cannot exceed 95. Also Note: Any exercise not submitted by deadline in the syllabus will be
graded zero plus 50% penalty. Punctual and thorough completion of work indicates a
professional perspective and is a vital professional work habit.
C. CLASS PARTICIPATION =10%. [Effective Communication] Class participation will
be assessed by the course instructor on a weekly basis based on preparation by the student
and clear communication of relevant materials to advance the class discussion. For each
undocumented, unexcused absence, one point will be deducted from the final course
average.
Please bring one current event item for sessions beginning September 10. Current
websites will be rich sources for class participations, e.g., Governing magazine, the National
Association of State Budget Officers, and agencies. Newspapers also offer many examples.
Specific references to the course study guide are also needed. It is accessible at:
http://library.tamu.edu/class-guides/public-administration/psaa-623-budgeting-in-publicservice-1 (last updated March, 2013)
FINAL COURSE GRADES will be assessed on the following scale:
A = 90-100 Superior in range, accuracy, depth, and interpretation
B = 80-89.99 Outstanding with some room for additional development
C = 70-79.99 Satisfactory with need to improve in selected areas
D = 60-69.99 Unsatisfactory with significant need for broad improvement
F = 60 or less
Americans with Disabilities Act (ADA) Policy Statement
The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that
provides comprehensive civil rights protection for persons with disabilities. Among other
things, this legislation requires that all students with disabilities be guaranteed a learning
environment that provides for reasonable accommodation of their disabilities. If you
believe you have a disability requiring an accommodation, please contact Disability
Services, in Cain Hall, Room B118, or call 845-1637. For additional information, visit
http://disability.tamu.edu.
OTHER CLASS POLICIES:
Please see student rules regarding attendance at http://student.rules.tamu.edu/rule 07
Attendance is factored in as a percentage of the overall grade as noted above in the
description of Course Grading. TAMU requires make-up exams for documented, excused
absences.
Special Request: The best use of personal computers is to make notes on the
assigned materials before class. This will minimize the distraction of individual keying
during class lectures and give students maximum time to be involved personally in the class
presentation and discussion. Please-- no texting, Facebooking, tweeting, surfing,
skateboarding, talking with neighbor, using private websites, eating salads or anything else,
or any unnecessary disruption of class activities.
HONOR CODE
The Texas A&M University Honor Code is at www.tamu.edu/aggiehonor . The
Aggie Honor Code prohibits all forms of academic dishonesty and should be interpreted
broadly to carry out that purpose. Although not an exhaustive list, the following examples
illustrate conduct that violates the Honor Code.
1.
2.
3.
4.
5.
6.
Giving or receiving unauthorized assistance, or attempting to give or receive such assistance, in
connection with the performance of any academic work.
Unauthorized use of materials or information of any type or the unauthorized use of any electronic
or mechanical device in connection with the completion of any academic work.
Access to the contents of any test or examination or the purchase, sale, or theft of any test or
examination prior to its administration.
Use of another person’s work or ideas without proper acknowledgment of source.
Intentional misrepresentation by word or action of any situation of fact, or intentional omission of
material fact, so as to mislead any person in connection with any academic work (including,
without limitation, the scheduling, completion, performance, or submission of any such work).
Offering or giving any favor or thing of value for the purpose of influencing improperly a grade or
other evaluation of a student in an academic program.
Course Schedule and Assignments:
Section 1: Fundamental Principles of Public Finance
Week One: September 3:
 Introduction and Overview of Course
 Overview of Lee, Johnson, and Joyce (LJJ) text and CQ text
 LJJ, Chapter 1, Introduction
 LJJ, Chapter 2: Public Sector in Perspective
 Note: First THREE CQ Homework Assignments due on September 24
 Preview of Budget Accounting Exercise and General Semester Exercise
 Note: http://office.microsoft.com/en-us/excel-help/get-to-know-excel-2010create-your-first-spreadsheet-RZ101773335.aspx as well as appendix CQ book
Week Two: September 10:
 LJJ, Chapter 3: Government, the Economy, and Economic Development
 LJJ, Chapter 15: Intergovernmental Relations
 CQ Tools, Chapter 1: Craft of Budgeting
 CQ Tools, Chapter 2: Organizing Budget Data
Section 2: Budgeting, Budget Structures, Budget Reform
Week Three: September 17:
 LJJ, Chapter 4: Budget Cycles
o Due September 24: Exercise Group 1: CQ Tools, Appendix C, p.
225
o Due September 24: Exercise Group 2: CQ Tools, Chapter 2:
Organizing Data, p. 10.
o Due September 24: Exercise Group 3: CQ Tools, pp. 242-243
Week Four: September 24
 LJJ, Chapter 5: Revenues: Income Tax, Payroll Taxes, Property Tax
 Review of Budget Practice Sets (5 Parts: A-E)
o Due October 1: Exercise Group 9: CQ Tools, Chapter 4: First Steps in
Revenue Estimating
Week Five: October 1
 LJJ, Chapter 6: Revenues: Retail Sales, User Charges, Lotteries
 CQ Tools, Chapter 4: First Steps in Revenue Estimating, Exercise Group # 9
o Due October 8 - Exercise Group 7: CQ Tools, Chapter 3: Spending
Week Six: October 8:
 LJJ, Chapter 7: Budget Preparation: Expenditures
o Due October 15 – Exercise Group 8: CQ Tools, Chapter 6: Financial
Plan and Budget Decision-making
Week Seven: October 15:
 LJJ, Chapter 8: Budget Preparation: Decision
o Due October 22: Exercise Group 5: CQ Tools, Chapter 7: Presenting
the Budget
Week Eight:October 22:
 LJJ, Chapter 9: Budget Approval: The Legislature
 Mid Term Exam Review
Week Nine: October 29:
 Mid Term Exam
a. Due October 29: Budget Practice Exercise (A-C) = 50% of mid-term
grade
b. Questions from Text = 50% of mid-term
Section 3: Administration
Week Ten: November 5:
 LJJ, Chapter 10: Budget Approval Revisited: The Congress
 Preview of Take Home Section of Final Exam Budget Practice Exercise (Sec.
D-E)
Week Eleven: November 12:
 LJJ, Chapter 11: Budget Execution
o Due November 19- Exercise Group 4: CQ Tools, Chapter 8:
Implementing the Budget
o
Week Twelve: November 19:
 LJJ, Chapter 12: Financial Management
 CQ Tools, Chapter 9: Multiyear Plans and Analysis
o Due November 26– Exercise Group 10: CQ Tools, Chapter 9: Multiyear
Plans and Analysis
Week Thirteen: November 26:
 LJJ, Chapter 13: Capital Assets: Planning, Analysis, Management
o Due December 3: Exercise Group 6: CQ Tools, Chapter 5: Capital
Budget: Preparing the Capital Budget
Week Fourteen: December 3:
 LJJ, Chapter 14: Capital Finance and Debt Administration
 Review for Final Exam
December 16, TUESDAY:
 Final Exam from 10:30 a.m. to 12:30 p.m., Room To Be Announced
a. Due Dec 16: Budget Practice Exercise (D-E) = 50% of final
exam
b. Questions from Text = 50%

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