Faculty Contact Information:
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Consultation:
Office hours, at the student’s convenience or by appointment
Details of contact: Student is free to contact the instructor at anytime
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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 (7th ed.). Belmont, CA: Thomson Wadsworth. ISBN 0-495-00740-4
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:
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Each instructor has his or her preferences for supplementary reading material that may be added here. In addition, all graduate students should be prepared to utilize the at UMUC online library at www.ed.umuc.edu/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 library website. 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.
In this course we will examine:
1. The politics of the budgetary process.
2. The major schools of budgetary theory.
3. Practical methods of revenue enhancement.
4. The creation and maintenance of workable tax roles.
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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.
- Create and supervise effective methods for revenue estimation.
- Apply effective budget techniques for varying governmental needs.
- Supervise the creation of effective tax roles.
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Grading Information:
Grades for this course will be assigned as follows:
A 90%
B 80% – 89%
C 70% – 79%
F Below 70%
Please note that Bowie State University does not use "D" for graduate students. The grade F is used to designate academic failure. F(n) is used to designate failure for non-completion. Grades of Incomplete or Withdrawal are governed by UMUC-Europe policies. For further details, please refer to the UMUC-Europe Graduate Catalog, available online or in your local Education Center.
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Course Requirements:
Graduate school at the masters level focuses on helping students obtain the education needed for success as professionals in their chosen fields. Thus, UMUC-Europe Graduate Programs and Bowie State University share the common goals of promoting excellence in academic scholarship through thoughtful inquiry and the skillful application of knowledge and theory for the betterment of society.
In order to maximize your graduate educational experience in general and this course in particular, you are required to:
Topic Percentage of Grade
Mid-term examination 30% Final examination 30% First paper 15%
Second paper 15%
Participation 10%
--- Attendance and participation in the DE conferences
--- Timeliness
--- Preparedness
Total 100%
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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. Thus, the following course requirements were developed on the assumption that students would be prepared to spend approximately 150 hours of their own time working on them. In an 8-week term, that is the equivalent of a half-time job. Most 14-week graduate distance education courses require at least 10 hours per week of dedicated time, plus time spent in the virtual classroom.
Participate in classroom discussions: You are expected to come to class prepared to engage in all discussions in a professional and informed manner.
Write graduate level papers or case studies: You are required to conduct professional-level research, including appropriately citing works of others and avoiding plagiarism. 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. Moreover, students are encourages to familiarize themselves with current UMUC-Europe/BSU policies on plagiarism, as all class papers are liable to be sent to turnitin.com for authentication.
Orally/visually present prepared material: You are required to present your research in a professional manner. In a face-to-face course, this typically means an oral presentation accompanied by appropriate visual material. In a DE class, this means creating a visual/textual presentation for your instructor and classmates.
Complete one or more written examination(s): The examination process in this class will assist you in developing the writing and critical thinking skills necessary to successfully passing the comprehensive exam required of all graduate students. The questions used for this course will either be taken directly from past comprehensive exams or written as though to be included on a comprehensive exam.
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Course Schedule:
Module Date Topics AssignmentsAuthor(s)
1 3 Sep 07 Introduction & Overview
Fundamental Principles of Public Finance Chap 1
Assign first paper: Due module #5
2 10 Sep 07 The Logic of the Budget Process Chap 2
Budget Structures and Institutions: Federal and State-Local Chap 3
3 17 Sep 07 Budget Methods and Practices Chap 4
Budget Classification and Reform Chap 5
4 24 Sep 07 Capital, Budgeting, Public Infrastructure Investment and Project Evaluation Chap 6
5 1 Oct 07 Taxation Criteria for Evaluating revenue Options Chap 7
Major Tax Structures: Income Tax Chap 8
First Paper Due
6 8 Oct 07 Mid-term Examination Chap 1-8
7 15 Oct 07 Tax Structure: Goods and Services Chap 9
Major Tax Structure: Property Taxes Chap 10
Revenue from User Fees, User Charges and Sales by Public Monopolies Chap 11
Assign Second Paper-- Due module #10
8 22 Oct 07 Collecting Taxes Chap 12
Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets Chap 13
Intergovernmental Fiscal Relations: Diversity and CoordinationChap 14
9 29 Oct 07 Debt Administration Chap 15
Managing Funds: Cash Management and Employee Retirement Funds Chap 16
10 5 Nov 07 Final Examination Chap 9-16
Second Paper Due
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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:
Hello, my name is Bob Mann and I will be your instructor for this course for the next several weeks.I grew up in the northern Rocky Mountain area where I obtained my education through the undergraduate level.
I spent some time in the military: in command of lower level field artillery units, teaching, various staff jobs as a human resource manager, comptroller, special operations, manpower staffing and other odd jobs in several parts of the world. The opportunity become available to join private industry, so for several years I worked for various companies ranging in size from 4 to 45,000. In private industry the jobs were varied: as an analyst, functional expert, project leader, resource management and human resource manager.My current full-time job is as a collegiate professor for UMUC-Europe at the undergraduate and graduate level. I have been teaching for over twenty years in the European program.
UNIVERSITIES
1958 - 1962 Montana State University, Bozeman Montana, USA Bachelor of Science (BS), Liberal Arts
1973 - 1976 Boston University, Boston Massachusetts, USA Master Science in Business Administration (MSBA)
1980 - 1981 Boston University, Boston Massachusetts Master of Education (M.Ed.)
1983-1988 University of Southern CaliforniaDoctorate of Education (EdD)
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