UMUC-EUROPE GRADUATE PROGRAMS
BOWIE STATE UNIVERSITY

PUAD524 Syllabus

Course Title Public Budgeting
Term TERM 3, 2004/2005
Education Center DIST-ED_EUROPE_GRAD
Faculty Member Archie Twitchell - atwitchell@faculty.ed.umuc.edu

Faculty Contact Information:

INSTRUCTOR: Archie J. Twitchell, DPA
Mailing Address: 112 Mariwood Cr. Nicholasville, Ky. 40356
Email Address: atwitche@cs.com
Tel: 859 881 0914 Cell phone 859 699 6356

Consultation:

Consultation: on line

Required Texts and Readings:

Text used exclusively in this course:

Mikesell, J.L. (2003). Fiscal administration: Analysis and applications for the public sector (6th ed.). Belmont, CA: Thomson Wadsworth.

Text used in multiple courses: American Psychological Association. (2001). Publication manual of the American Psychological Association (5th ed.). Washington D.C.: Author.

Supplementary Readings:

Supplementary reading material:

State of the Union at Whitehouse www.whitehouse.gov

Tax measures and Social Security proposals from
Congressional Budget Office www.cbo.gov
Office of Budget and Management www.omb.gov
Center for Budget and Public Policy www.cbpp.gov

In addition, all graduate students should be prepared to utilize the at UMUC online library. The library contains a large number of full text academic journals that are free of charge and immediately available. The library homepage also contains a number of links related to improving students' research and writing skills.

Recommended Journals:

A variety of full-text, online, free-of-charge and pay-per-view academic journals are listed on the PA Webboard (http://webboard.ed.umuc.edu/~pa). Public Administration Review, the lead journal in the discipline,is especially useful for this course.

Course Description:

Prerequisites: Undergraduate economics and American political science or American government, and PUAD 501, or permission of the Program Director. Covers concepts, principles, and practices, and their specific application to the development of resources in support of programs and the allocation of these resources against the demands at national, state, and local levels. The student evaluates performance budgeting, PPBS, and zero-base budgeting.

Course Goals:

As an advanced course in the Management Track of the MPA, this course builds on theories and concepts from earlier courses (MGMT511 and MGMT571)and provides the student with tools and strategies to deal with organizational change. The course emphasizes the need to use human resources in an effective manner to achieve organizational goals.

Course Objectives:

At the conclusion of this course, students will be able to:

  1. Analyze case studies using theoretical constructs from the literature on organizational development (OD)
  2. Apply theoretical perspectives to practical problems in OD.
  3. Investigate current issues and best practices in OD
  4. Utilize electronic and technological solutions to realize basic OD activities.
  5. Utilize electronic resources to find primary source documents, data, statements on best practices, and research articles related to issues in OD.
  6. Develop and present viable strategies and/or policy recommendations relating to important OD issues.

Grading Information:

Grades for this course will be assigned as follows:

GRADING SCALE:
A = 400-360
B = 359-320
C = 319-280
F = UMUC-Europe Graduate Catalog, available online or in your local Education Center.

Course Requirements:

Grades for the course will be based on four performance criteria:

1. Midterm examination.......100 points
2. Final examination.........100 points
3. Term paper................100 points
4. Participation.............100 points 

Description of Course Requirements:

Examinations will consist of essay questions that require knowledge and the application of knowledge. At least one of the questions will involve the analysis of a case study. Both tests will be posted online with a due date one week later.

The paper is intended to give you an opportunity to explore some aspect of public budgeting in depth. The minimum length is 10 pages and the maximum is 20 pages. The APA style is required. The paper will be submitted by e-mail and the due date is 4 May.
Late papers drop one letter grade unless prior arrangements are made.

With regard to class participation every student is expected to post a main topic in response to the conference each week and to respond to at least one other student's topics each week. Other on-line activities may be required at times throughout the term. This is the minimal amount of participation that is acceptable. Hopefully, many of you will get enthusiastic about the class and participate far more than the minimal amount. Informal participation including the formation of learning teams is encouraged. Three factors determine the participation grade:
1. Frequency - the average number of times you participate each week is recorded. The types of participation include main topic + responses + asides. If the average times of participation is over 3 per week you can get at least 90% as long as the consistency and quality are good. Higher participation rates contribute to higher grades.

2. Consistency - you need to fully participate in at least 12 of the 13 weekly conferences to receive full credit for participation.

3. Quality - As I read each conference each week I make a notation of those that have particularly good quality. Quality includes showing knowledge gained from the course content section and the textbook, use of sources outside the text and the course content, good use of examples, communicating your ideas clearly, and showing that you have thought about the topic. There are only a few students that get this notation each week. If I have noted your quality it will raise your grade. I also note quality that is not adequate.

Course Schedule:

COURSE SCHEDULE: This syllabus is subject to revision with notice.

The reading designated as follows:
M = Mikesell S = supplemental reading C = cases
The cases are from the Mikesell text unless otherwise noted.

1. Jan. 24-30 Getting organized & introductions, M-pp.1-26 Public goods theory and case 1-1 Exercise applying public goods theory using the map on p. 269.

2. Jan 31-Feb 6 Logic of the budget process? M-2 C2-1,2 & 3

3. Feb 7-13 Budget structure and institutions: M-3 S-fiscal policy C2-1,2 & 3 Discussion of the basis for decision-making and analysis of expenditures. The President?s
State of the Union will be analyzed.

4. Feb 14-20 Budget methods and practices M-4 C-4.1 & 2 Supplemental information on the impact on the budget of the war in Iraq and the President?s proposal to privatize part of Social Security will be examined.

5. Feb. 21-27 Budget classifications and reform M-5, Consideration of the impact on management decision-making of different budget formats, i.e., Object code, PPBS and ZBB (zero based budgets) C5.1 & 2

6. Feb 28-Mar. 6 Capital Budgets, cost benefit analysis M-5, S-information on strategic nature of capital investment (Bryson) C6.1

7. Mar 7-13 Overview of taxation M-7
Midterm due by midnight Mar. 13

8. Term break Mar. 14-28

9. Mar. 28- Apr.3 Income taxation M-8 Supplemental information on the President?s tax proposals and Congressional action on their extension. Examination of effectiveness of PayGo legislation on the tax reductions and appropriation levels.

10. Apr. 4-10 Taxes on goods and services, that is, sales taxation and VATs
M-9 C-9.1 & 2

11. Apr. 11-17 Property taxes M-10 C-1, 2, 3

12. Apr. 18-24 User Fees, ?Lotto?, public monopolies and tax administration M-12 C-12.1

13. Apr. 25-May. 1 Intergovernmental Fiscal Relations, grants and mandates M-14, C-14.1 & 2. The fiscal condition of certain states will be explored. California?s borrowing to cover operations and Virginia?s tax reform are examples.
Paper due by midnight May 4

14. May 2-8 Deficits, debt, government obligations and cash
management M-15 & 16.

15. May 9-15 Wrap up and final exam due by midnight May 12

Academic Policies:

The University has a license agreement with Turnitin.com, a service that helps prevent plagiarism from internet resources. I may be using this service in this class by either requiring students to submit their papers electronically to Turnitin.com or by submitting questionable text on behalf of a student. If you or I submit part or all of your paper, it will be stored by Turnitin.com in their database throughout the term of the University's contract with Turnitin.com. If you object to this temporary storage of your paper, you must let me know no later than two weeks after the start of this class. Please Note: If you object to the storage of your paper on Turnitin.com, I may utilize other services to check your work for plagiarism.  

The official university policy on Plagiarism and Academic Dishonesty can be found at http://www.umuc.edu/policy/aa15025.shtml. Section I.C. states: Faculty may determine if the resubmission of course work from previous classes (whether or not taken at UMUC), partially or in its entirety, is acceptable when assigning a grade on that piece of course work. Faculty must provide this information in their written syllabi. If the resubmission of course work is deemed to be unacceptable, a charge may not be brought under this Policy and will be handled as indicated in the written syllabi.

Please refer to Description of Course Requirements for specific information on how resubmissions will be treated in this course and to the UMUC-Europe Graduate Catalog for information on the following:

Academic Integrity
Course Load
Exception to Policy
Grade Appeal Process
Make-up Examinations
Nondiscrimination
Students with Disabilities

Hard copies of the catalog are available at your local Education Center.

Faculty Bio:

Dr. Twitchell earned his masters and doctorate degrees in the field of public administration from the University of Southern California.

Dduring his 20 years of experience in government he was responsible for the preparation of the annual budget at both the local and federal levels. As a city manager for 11 years he utilized both the object code and program formats. As a program manager for the Department of Energy the ZBB form was used.

He has performed numerous studies employing cost benefit analysis. As a consultant for the World Food Program he prepared their training manual manual in financial administration.


Last updated by Archie Twitchell: November 29, 2004, 1:16 am
Find this syllabus linked from the schedule at: http://www.ed.umuc.edu/schedule