Faculty Contact Information:
INSTRUCTOR: Archie J. Twitchell, DPA
Mailing Address: 112 Mariwood Dr. Nicholasville, Ky. 40356
Email Address: atwitche@cs.com
Tel: 859 881 0914 Cell phone 859 699 6356
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Consultation:
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Consultation: on line as required
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Required Texts and Readings:
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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.
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Supplementary Readings:
Each instructor has his or her preferences for supplementary reading material that may be added here.
www.cbo.gov
www.omb.gov
www.cpb.org
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.
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Recommended Journals:
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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.
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Course Description:
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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.
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Course Goals:
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As a required course in the management track of the M.P.A., the purpose of this course to provide graduate students with an understanding of the nature of public sector budgeting and the role of public finance economics in shaping the economy of the United States or other developed nations.
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Course Objectives:
At the conclusion of the course, students should be able to:
- Evaluate the size and growth of government expenditure
- Critique the budget process in the U.S.,
- Apply cost-benefit analysis to determine the relative merits of government capital expenditure projects,
- Assess the economic effects of government revenue options and their structures and administration,
- Develop a better idea of how governments administer their debt, working capital, and pension funds, and
- Utilize concepts of the budgeting process to analyze case studies and current events.
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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.
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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
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 term paper provides 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 is due 16 Jan. 2006. 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.
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Description of Course Requirements:
Successful graduate students in American universities dedicate approximately three hours of preparation/study time for every hour spent in the face-to-face classroom. Most 14-week graduate distance education courses require at least 10 hours per week of dedicated time, plus time spent in the virtual classroom.
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 term paper provides 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 is due 16 Jan. 2006. Late papers drop one letter grade unless prior arrangements are made.
Resubmission of course work from previous classes (whether or not taken at UMUC, UMUC-Europe or BSU), partially or in its entirety, is not acceptable in this course and will result in an automatic failure on the assignment except for prior arrangement.
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.
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Course Schedule:
This schedule presents 13 units or modules, with each unit corresponding to a regular three-hour weekday meeting, a half-day on weekends, or a full week of DE.
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. 31 Oct-Nov. 6 Getting organized & introductions, M1 Public goods theory and case 1-1 Exercise applying public goods theory using the map on p. 269.
2. Nov 7-Nov 13 Logic of the budget process: M-2 C2-1, 2 & 3
3. Nov 14-Nov 20 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 programs and initiatives will be analyzed.
4. Nov 21-Nov 27 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. Nov.28-Dec. 4 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. Dec 5- Dec 11 Capital Budgets, cost benefit analysis M-5, S-information on strategic nature of capital investment (Bryson) C6.1
7. Dec 12-Dec 18 Overview of taxation M-7
Midterm due by midnight Dec. 18
8. Dec 19- Dec 24 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.
9. Dec. 25- Dec 30 Term Break
10. Jan 2-Jan 8 Taxes on goods and services, that is, sales taxation and VATs
M-9 C-9.1 & 2
11. Jan 9 - 15 Property taxes M-10 C-1, 2, 3
Paper due Jan 15. Penalty for lateness ? see syllabus.
12. Jan 16-22 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.
Final exam posted Jan 18
13. Jan 23- Jan 29 Deficits, debt, government obligations M-15
Final exam due by midnight Jan. 25
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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.
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Faculty Bio:
Dr. Twitchell earned his DPA from the University of Southern California.
As a city manager he was responsible for the preparation of the annual budget for three different cities. The predominate formats were object code and program budgeting. While at the Department of Energy the budget format used was Zero Based Budgeting.
The use of cost benefit analysis was employed by all government entities.
Dr. Twitchell wrote the training materials for fiscal adminsitration policies for the World Food Program. As a consultant to OPM, he wrote their training manuals for using microcomputers in budgeting and their productivity measurement manual.
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