PA 6650
GOVERNMENTAL BUDGETING & FINANCIAL MANAGEMENT
Last Updated February 7, 2022
COURSE SYLLABUS
Term - 4, 2022 (March 21 - May 22, 2022)
Instructor: Manfred F. Meine, Ph.D.,
Professor Emeritus Mailing Address: Troy University
, Florida , 81 Beal Parkway, Fort Walton Beach , Florida 32548 Contact
Phone: (850) 974-2226 (weekday hours noted below)
Troy Email Address: drmmeine@troy.edu
Electronic and physical
Office Hours: Contact me via e-mail at any time. I normally will respond
quickly, but certainly within 24 hours. If you need to speak with me send me an e-mail for a telephone appointment, or feel
free to call me between 4:00 and 6:00 PM any weekday.
INSTRUCTOR BIOGRAPHY: Professor
of Public Administration retired; voted Wallace D. Malone D. Wallace
Distinguished Faculty in 2011. Formerly: Director, TROY 's Florida
and Western Regions; Chair, TROY 's Department of Public Administration;
Associate Regional Director for Academic Affairs, TROY 's Atlantic Region, and
Graduate Public Administration Professor totaling 26
years. Education: Ph.D. in Public Administration, Master of Arts in
Criminal Justice, Bachelor of Science in Criminal Justice. Teaching Prior
to TROY: Virginia Commonwealth University; City University of New York;
University of Maryland; Central Texas College; Columbia College; Saint Leo
College. Professional background: Consultant, training developer and
instructor for New York and New Jersey social service agencies. Graduate, FBI
National Academy; thirty years law enforcement, personnel management, and
training management experience. Certified Government Financial Manager;
Executive Committee and former Treasurer, American Society for Public
Administration, Section on Ethics and Integrity in
Government (SEIGov); Past President: Florida Advisory
Council on Military Education; Former Executive Committee member and Treasurer,
National Association of Institutions for Military Education Services. Editorial
Board member and manuscript reviewer for Public Integrity; Guest
Editor for Public Integrity’s Symposium Edition on Military Ethics (2017).
Current doctoral dissertation examiner and invited Visiting Professor for the
University of Pretoria’s School of Public Management and Administration (SPMA).
Course
Description:
A survey of concepts,
principles, processes, and practices in governmental budgeting at national,
state, and local levels and the interrelationships of planning, programming,
and budgeting strategies.
Course
Objectives:
1. Discuss
the components of public budgeting systems.
Describe
the relationship of public budgeting to public policy decision making, implementation,
and evaluation.
Evaluate
the primary sources of revenues at all levels of government based on the
principles of taxation.
Identify
the social, political, economic, ethical and cultural
factors that influence public budgeting and financial administration.
Learning
Outcomes:
Students will review, analyze and apply concepts involved in developing public
sector budgets in an organizational context, and will demonstrate understanding
of the structure and development of such budgets.
Entrance
Competencies / Course Prerequisites
There are no prerequisites
for this course, but to ensure the best results, students should have completed
PA6610 and preferably PA6601 as well.
Required
Textbooks & Supplementary Materials
Lee, R.D. Jr., Johnson,
R.W. & Joyce, P.G. (2013). Public budgeting systems (9th ed.). Sudbury, MA:
Jones & Bartlett. (ISBN: 978-1-4496-2790-4)
The
official bookstore for Troy University is Barnes and Noble (B&N). Students
can now order textbooks within Canvas, Trojan Web Express or on the B&N
website at http://shoptroytrojans.com/ (Links
to an external site.). For further instructions
on how to order your course materials go to “How to Order Textbooks”. Students
should have their textbook by the first week of class. Not having your textbook
is not an acceptable excuse for late work.
Although physical class
meetings are not part of this course, participation in all interactive,
learning activities is required. A series of four or more live online meetings will be offered to provide information for completing course requirements. For any questions contact me before the course
start date once the course is made available.
Make-Up Work Policy
Missing any part of this
schedule may prevent completion of the course. If you foresee difficulty of any
type (e.g., an illness, employment change, etc.) which may prevent completion
of this course, notify the instructor as soon as possible. Failure to do so
will result in failure for an assignment and/or failure of the course. If I
have not heard from you by the deadline dates for assignments, exams, or
forums, no make-up work will be allowed (unless extraordinary circumstances
exist, such as hospitalization). Requests for extensions must be made in
advance and accompanied by appropriate written documentation. “Computer
problems” is not an acceptable excuse.
Assignments
1. Class
Preparation and Participation: Students are expected
to read all assigned material and to participate in class discussion. Active participation
will enhance understanding of the course material. Weekly Participation is
required and failure to submit weekly discussions on time will result in
significant grade reduction.
2. Budget
Project/Case Analysis Term Project: As the term writing
project, students using case analysis concepts and methods will obtain and
analyze the designated local budget provided via a provided link in Canvas. The
budget will be used to prepare the required written assignment in which
students will be required to analyze the selected budget by answering specific
questions, and as their case analysis assignment, complete a budget cutting
exercise with accompanying written description and justification. The budget
project instructions will be provided in the course.
3. Examination Schedule and Instructions: A three to four hour closed book final
examination will be administered during Week 8 of the course and will consist
of complex essay questions and/or cases requiring students to explain and apply
course concepts and case analysis methodology. The course final examination
will not require a proctor, but it will be an online examination to be
completed in Canvas with security arrangements to be detailed during the
course.
Incomplete
grade policy: Consult the graduate catalog for additional information.
The course grade is a
compilation of scores achieved on the three course elements noted under the
grading scale below. All work is graded on a 100 point
scale. Those scores are then multiplied by the percentage weight noted below.
Weekly homework is valued at a maximum of 100 points per week, with the
participation grade being an average of the scores for the seven weeks of
weekly discussion requirement. Late work is assessed a penalty of at least 10 points
for the first day, 20 points for the second day, 30 points for the third day. A
zero value will be awarded for assignments later than day 3. Weekly homework
scores are not computed into the course grade book total weighted score until
after all weekly work due dates have passed. Students can view their progress
in the Canvas grade book at any time. The final course weighted score will tell
students what their course grade will be in accordance with the grading
standard below.
a.
Grading Standard:
b. Weighted Percentages:
90-100 = A
Class Participation 30%
80-89 = B
Course Examination 30%
70-79 = C
Term Project 40%
60-69 = D
<60 = F
Disability Services provides assistance and accommodations to students with
documented disabilities that may impede their academic progress. Services
include notifying instructors about the specific accommodations to which the
student is entitled. Disability Services will not alter the academic
requirements of individual courses. Each student must provide recent
documentation of his or her disability in order to
participate.
For more
information about Disability Services in Troy University (e.g. how to
apply, Troy University policies, documentation guidelines and contact
information), click on this Disability Services link (Links to an external site.).
Submitting Assignments
Weekly assignments must be posted to the discussion board by the submission
deadline, if pasted from an offline document, a copy of the Word
document should be included as an attachment so I can verify formatting in case
of issues in the Discussion Board. The weekly assignments will be the
primary interaction mechanism for the course. Instructor comments and
discussion of student submissions will be provided each week. These assignments
will assist the student in preparing for the examination, all portions of which
will have been discussed in this manner.
Submit papers in Standard
English using a 12-point format, 1-inch margins, and double spacing in MS-Word
format. The American Psychological Association (APA) guidelines are the
standards for writing and referencing papers in the MPA program.
Technology requirements: See
TROY Online Policies and Procedures, but keep in mind technology problems
are not an acceptable excuse for late work.
COURSE SCHEDULE/CALENDAR OF
WEEKLY ASSIGNMENT:
(Weekly discussion
questions and any additional instructions will be posted in the appropriate
Weekly Learning Module in Canvas)
Week One: Introduction to
Budgeting, the Public Sector, Government & the Economy
Read Lee & Johnson Chapters 1 - 3, review the corresponding chapter slides
in the Week 1 Learning Module of the course, and in the discussion
board respond to the questions posted in the Week 1 Module. NOTE: Weekly
postings are due by 8:00 PM Sunday evening of each week unless otherwise
instructed.
Week Two: Introduction to
Budgeting, the Public Sector, Government & the Economy (Continued)
Review Lee & Johnson Chapters 1 - 3, review the corresponding chapter
slides in the Week 1 Learning Module of the course, and in the discussion board respond to the questions posted in the Week
2 Module.
Week Three: Budget Cycles
and Revenue
Read Lee & Johnson Chapters 4 - 6, review the corresponding chapter slides
in the Week 1 Learning Module of the course, and in the discussion
board respond to the questions posted in the Week 3 Module.
Week Four: Budget
Preparation
Read Lee & Johnson Chapters 7 & 8, review the corresponding chapter
slides in the Week 4 Learning Module of the course, and in the discussion board respond to the questions posted in the Week
4 Module.
Week Five: Budget Approval
Read Lee & Johnson Chapters 9 & 10, review the corresponding chapter
slides in the Week 4 Learning Module of the course, and in the discussion board respond to the questions posted in the Week
5 Module.
Week Six: Budget Execution
& Financial Management
Read Lee & Johnson Chapters 11 & 12, review the corresponding chapter
slides in the Week 4 Learning Module of the course, and in the discussion board respond to the questions posted in the Week
6 Module.
Week Seven: Capital
Budgeting & Finance; Intergovernmental Relations
Read Lee & Johnson Chapters 13 - 15, review the corresponding chapter
slides in the Week 7 Learning Module of the course, and in the discussion board respond to the questions posted in the Week
7 Module.
The final exam will be
available at the end of Week Seven for completion during week eight.
Week Eight: There are no
discussion questions for this week to allow students to complete the final exam, unless there is a need for make-up work.
Week Nine: There will be no
weekly postings required to allow students to complete their course project,
and for class discussion of the projects.
(Budget projects are due by
8:00 PM, Wednesday evening of week nine to allow for grading and discussion)