College of Arts and Sciences Political Science Department Master of Public Administration Program Atlantic Region/Norfolk

PA 6650 Governmental Budgeting and Financial Management COURSE SYLLABUS Term 3 – AY 2008-2009 (January 5 – March 8, 2009) (Hybrid)

IN CLASS MEETING LOCATION/DATES/DAY/ TIMES: The class will meet on Thursdays from 5:15 PM to 10:15 PM at the Fort Monroe Education Center, Building 82, Room 242, in Hampton, Virginia. In class sessions will be on conducted on January 15th, January 22nd, February 5th, February 12th, February 26th, and March 5th.

ON-LINE MEETING DATES: The equivalent of 10 class-hours will be scheduled for on-line activities to include case studies, exercises and discussions. On line sessions will be conducted January 8th, January 29th and February 19th.

INSTRUCTOR INFORMATION George M. Yacus, Ph.D. 1219 Davis Avenue Chesapeake, VA 23325 Home: 757-420-1056 Work: 757-398-6417 Cell 757-630-2423 (urgent calls only) FAX: 757-391-8132 e-mail: [email protected] and [email protected]

Instructor Education and Background:

Dr. George M. Yacus is a native of Warren, New Jersey. He graduated from the U.S. Naval Academy in 1974 with a B.S. in American Political Systems, and following flight training he served a twenty-year naval career as a U.S. Navy helicopter pilot. During his career he earned an M.S. in Management (Manpower, Personnel, and Training) from Naval Postgraduate School in Monterey, California. In 1997 he earned a Masters in Urban Studies from Old Dominion University, and in December 1998 he was awarded a Doctor of Philosophy degree from Old Dominion University in Urban Services – Management. Dr. Yacus is a government employee for the U.S. Coast Guard. He is married to the former Alana Suzanne Baker of Pensacola and has a daughter Lara and a son George. Interests include running, playing keyboard in a rock band, church activities, motorcycles, and automotive restoration.

1 CONSULTATION HOURS

By appointment. Dr. Yacus can be reached at (757) 420-1056 in the evenings and (757) 398-6417 at work. E-mail is welcome: [email protected]. Normally students can consult after class sessions. E-mail is usually the most effective method of communication, and phone calls are also welcome. Avoid the use of the cell phone except for urgent matters.

COURSE INFORMATION

Prerequisites: There are no prerequisites for this course.

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 Learning Objectives:

Upon completion the student will be able to:

1. Identify the major functions of the budgetary process and major actors at each phase of that process. 2. Describe the relationship of public budgeting to public policy decision making, implementation, and evaluation. 3. Describe the efforts to integrate planning and programming with the budget process. 4. Articulate an understanding of: program analysis, PPBS, zero based budgeting, incremental budgeting. 5. Identify the primary sources of revenues at all levels of government and evaluate the effectiveness and equitability of various revenues systems. 6. Discuss economic policy, to include fiscal policy and monetary policy and their relationship to the federal budget. 7. Explain similarities and differences in budgeting in the public and private sectors. 8. Discuss the relationships between the U.S. federal, state, and local budgetary processes and public interest issues and politics. 9. Discuss concepts relevant to organizational ethics, and the importance of ethical behavior in the budgeting and accounting areas. 10. Apply information technology application in presenting and understanding budget data. 11. Demonstrate the ability to analyze complex public sector issues, identify potential solutions, and defend courses of action using case analysis methodology.

Desired Competency: 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. Method of Instruction This course will be delivered using a hybrid-learning format. This means that while most of the 45 contact hours of the course schedule will be in-class sessions; there are scheduled online meetings, exercises, and/or discussions. Seven class sessions will be delivered using in class sessions and two class sessions will be on-line Useful Websites for This Course: See the External Links section in Blackboard.

2 REQUIRED TEXT

Mikesell, John L. (2007). Fiscal Administration: Analysis and Applications for the Public Sector, 7 th Edition (Thomson: New York)

The textbook provider for Troy University is MBS Direct. The Web site for textbook purchases is http://www.mbsdirect.com/Index.htm

Students should have their textbook from the first week of class. Not having your textbook will not be an acceptable excuse for late work. Students who add this course late should refer to the “Late Registration” section for further guidance. TECHNOLOGY REQUIREMENTS

Students must have:  A reliable working computer that runs Windows XP or Windows Vista.  A TROY e-mail account that you can access on a regular basis (see "TROY e-mail" above)  E-mail software capable of sending and receiving attached files.  Access to the Internet with a 56.9 kb modem or better. (High speed connection such as cable or DSL preferred)  A personal computer capable of running Netscape Navigator 7.0 or above, Internet Explorer 6.0 or above, or current versions of Firefox or Mozilla. Students who use older browser versions will have compatibility problems with Blackboard.  Microsoft WORD software. (I cannot grade anything I cannot open! This means NO MS-Works, NO WordPad, NO WordPerfect)  Virus protection software, installed and active, to prevent the spread of viruses via the Internet and e- mail. It should be continually updated! Virus protection is provided to all Troy students free of charge. Click on the following link https://it.troy.edu/downloads/virussoftware.htm and then supply your e-mail username and password to download the virus software.

3 SCHEDULE OF ASSIGNMENTS

Public Budgeting 1 Jan 8th Fixing the Federal Budget Drill (2pg) Read Chapters 1-3 online 1715-2215 Budget Simulation (1 pg)

2 Jan 15th Course Introduction, syllabus assignments Introduction, Assignments classroom 1715-2215 Fundamental Principles of Public Finance CH 1 The Logic of the Budget Process CH 2 Budget Structures & Institutions, Fed & State-Local CH 3 Political science drill/Cabinet members 3 Jan 22nd Budget Methods & Practices CH4 classroom 1715-2215 Budget Classification & Reform CH 5 Capital Budgeting, Public Infrastructure, Project Evaluation CH 6 Home & car budget drill / Schoolhouse Rock/ Budget Jeopardy 4 Jan 29th Alternative Tax Systems Analysis (1 pg) Propose change to tax system. online 1715-2215 Internet Assignment Internet assignment due MIDTERM 1 Exam 1 Taxation 5 Feb 5th Taxation: Criteria for Evaluating Revenue Options CH 7 classroom 1715-2215 Major Tax Structures: Income Taxes CH 8 Major Tax Structures: Taxes on Goods & Services CH 9 Internet Answers / Schoolhouse Rock/Tax brainstorming 6 Feb 12th Major Tax Structures: Property Taxes CH 10 classroom 1715-2215 Revenue fm User Fees, User Charges, and Sales by Public CH 11 Monopolies CH 12 Collecting Taxes CH 13 Revenue Forecasting, Revenue Estimating, and Tax Exp. Budgets Revenue Jeopardy 7 Feb 19th How will the new president impact the national fiscal One-page turn-in management? Term paper due. online MIDTERM 2 Financial Management

8 Feb 26th Intergovernmental Fiscal Relations: Diversity & Coordination CH 14 classroom 1715-2215 Debt Administration CH 15 Managing Funds: Working Capital and Employee Retirement CH 16

9 Mar 5th BUDGET PRESENTATIONS classroom 1715-2215 FINAL EXAM

4 COURSE REQUIREMENTS – METHOD OF EVALUATION

Presentations: Students may be assigned class presentations taken from textbook cases, appendices, and other sources. They will present the material and conduct a discussion with the class. These are non-graded.

Mid Term Exam 1: Covers Mikesell budget Chapters(CH 1-6). In class.

Mid Term Exam 2: Covers Mikesell revenue chapters(CH 7-13). Download. Online submission.

Final Exam: Will cover Mikesell chapters dealing with intergovernmental relations, debt, and funds as well as a comprehensive review of the entire course.

Term Paper: The student will pick a topic dealing with current fiscal administration theory and write a 5-7 page (double spaced, 12 pt font) paper. Grading will be based on how interesting the topic is, how well the student presents the topic, the level of analysis, balance of for and against views, and writing level. Submit in electronic form by the due date to [email protected]. Submissions will be screened by software that checks for plagiarism. There is a book report option as well.

Budget Presentation: Each student will choose a public or nonprofit budget in excess of $250,000 and describe/display that budget to the class. The presentation should include an overview, the basics of the budget, important trends from previous years, key decisions reflected in the budget, overall fit with a strategic plan, and basis for how the revenue was forecast. The student will be evaluated on presentational skills, coherency and logic of delivery, creativity, and a time constraint of 5 plus or minus 2 minutes.

Internet Assignment: Fill out and turn in the Internet assignment online to [email protected].

Online Assignment: +Budget Balance exercise (week 1) - propose several process alternatives to fix the federal budget so that it balances and is fiscally responsible. Turn in a 2 page paper to [email protected]. Budget Simulation exercise (week 1) - Try playing the simulation game (short version) at http://www.nathannewman.org/nbs/ to make the budget balance by revising the content. Discuss your impressions of the exercise and write/turn in a one-page summary to [email protected]. (5 points total for both)

+Alternative Taxation (week 4) Look at various alternatives that would change the US Income Tax system and still provide adequate revenue. Participate in online discussion, then choose a strategy and write a one- page summary (5 points)

+Presidential Impact (week 7) Discuss the impact that our new president will have on the federal budget.

5 COURSE POLICIES

Submitting Assignments Write papers in Standard English using a 12-pitch format, 1-inch margins, and double spacing. Submit all correspondence and assignments papers using the digital drop box. If you are not able to use Microsoft Word for your word processing work, notify the instructor which word processing program you are using. The document should then be saved in Rich Text Format. Late papers are not an option with the goal of passing this course. The American Psychological Association (APA) guidelines are the standards for writing and referencing papers in the MPA program. Use the APA Research Style Crib Sheet at http://www.docstyles.com/apacrib.htm

Other writing resources are available at http://owl.english.purdue.edu/handouts/research/#writing http://www.cs.cmu.edu/afs/cs.cmu.edu/user/mleone/web/how-to.html

Late Registration Students who register during the first week of the term, during late registration, will already be one week behind. Students who fall into this category are expected to catch up with all of Week #1 and Week #2's work by the end of Week #2. No exceptions, since two weeks constitutes a significant percentage of the term's lessons. Students who do not feel they can meet this deadline should not enroll in the class.

Also note that late registration may mean you do not receive your book in time to make up the work you missed in Week #1. Not having your book on the first day of class is not an excuse for late work after the deadlines in the Schedule.

Attendance Policy In addition to interaction via Blackboard and e-mail contact, students are required to contact the instructor via e-mail or telephone by the first day of the term for an initial briefing. Although physical class meetings are not part of this course, participation in all interactive, learning activities is required. Make-Up Work Policy All classes missed must be made up, regardless of whether the absences were excused or unexcused. Make-up assignments will be given by the instructor on an individual basis

Policy for Requesting and Granting an Incomplete Missing any part of the Course Schedule may prevent completion of the course. If circumstances will prevent the student from completing the course by the end of the term, the student should complete a request for an incomplete grade. An incomplete cannot be issued without a request from the student. A grade of incomplete or “INC” is not automatically assigned to students, but rather must be requested by the student by submitting a Petition for and Work to Remove an Incomplete Grade Form at https://ecampus.troy.edu/forms/IncompletePetition.aspx

Requests for an incomplete grade must be made on or before the date of the final assignment or test of the term. A grade of “INC” does not replace an “F” and will not be awarded for excessive absences. An “INC” will only be awarded to student presenting a valid case for the inability to complete coursework by

6 the conclusion of the term. It is ultimately the instructor’s decision to grant or deny a request for an incomplete grade, subject to the policy rules below.

7 To qualify for an incomplete, the student must:  Have completed over 50% of the course material and have a documented reason for requesting the incomplete. 50% means all assignments/exams up to and including the mid-term point, test, and/or assignments.  Be passing the course at the time of their request.  If both of the above criteria are not met an incomplete cannot be granted.  An INC is not a substitute for an F. If a student has earned an “F” by not submitting all the work or by receiving an overall F average, then the F stands.

Plagiarism Policy The awarding of a university degree attests that an individual has demonstrated mastery of a significant body of knowledge and skills of substantive value to society. Any type of dishonesty in securing those credentials therefore invites serious sanctions, up to and including suspension and expulsion (see Standard of Conduct in the TROY Graduate Catalog). Examples of dishonesty include actual or attempted cheating, plagiarism, or knowingly furnishing false information to any university employee.

Plagiarism is defined as submitting anything for credit in one course that has already been submitted for credit in another course, or copying any part of someone else’s intellectual work – their ideas and/or words – published or unpublished, including that of other students, and portraying it as one’s own. Proper quoting, using strict APA formatting, is required.

Students must properly cite any quoted material. No assignment may have more than 20% of its content quoted from another source. Students who need assistance in learning to paraphrase should ask the instructor for guidance and consult the links at the Troy Writing Center.

This university employs plagiarism-detection software, through which all written student assignments are processed for comparison with material published in traditional sources, books, journals, and/or magazines, on the internet to include essays for sale and papers turned in by students in the same and other classes in this and all previous terms.

Plagiarism is not referencing all quotations, terms, concepts, and thoughts not your own. Plagiarism is also submitting papers that are written and submitted in current and previous courses. Direct quotes must have quotation marks and references. All papers must include a reference list.

The penalty for plagiarism will result in 0 points for that assignment and may include zero in the course.

GRADING POLICY  Mid-term Examinations 30%  Final Examination 20%  Term Paper 20%  Online homework 10%  Budget Presentation 10%  INTERNET Assignment 10%

Grading Policy: The student's overall performance will be established by completion of the specific objectives listed for the course. Class participation should be active and meaningful. The instructor can make minor adjustments to a student’s grade based on student effort or improving trends or other relevant class circumstances. The instructor has the right to make adjustments based on class performance (curve).

8 Letter Grades:

Final letter grades are then calculated on the following basis:

A 90-100% B 80-89% C 70-79% D 60-69% F <60%

Quality verbal participation with focus on the topic of discussion and written work is vital to your grade. Timely turn-in of assignments will also affect the overall grade.

TROY UNIVERSITY POLICIES Incomplete Grades (2008-2009 Troy University Graduate Catalog) This incomplete grade policy replaces all other incomplete grade policies as of August 1, 2006. The instructor may report an “Incomplete (I)” for a student whose progress in a course has been satisfactory (e.g. the student is passing the course), but who is unable to complete the course grading requirements because of documented circumstances beyond his/her control.

Time limit for removal of incomplete grade No incomplete may exceed nine weeks from the date it is assigned. It is the student’s responsibility to contact the instructor regarding the deadline for completing all course requirements. Any student who receives a grade of incomplete must adhere to the work completion deadline set by the instructor, not to exceed the end of the designated nine week period. This deadline applies whether or not the student re- enrolls for the semester or term following the assignment of the incomplete grade(s). Failure to clear the incomplete within the specified time period (not to exceed nine weeks) will result in the assignment of a grade of “F” for the course.

(For the purposes of implementation of this policy, the day the grade is assigned is determined by the University master calendar. A student who wishes to be assigned an incomplete grade must request this from the instructor prior to the assignment of final grades for the course.)

Americans with Disabilities Act (ADA) Troy University supports Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, which insure that postsecondary students with disabilities have equal access to all academic programs, physical access to all buildings, facilities and events, and are not discriminated against on the basis of disability. Eligible students, with appropriate documentation, will be provided equal opportunity to demonstrate their academic skills and potential through the provision of academic adaptations and reasonable accommodations. Further information, including appropriate contact information, can be found at the following link: http://www.troy.edu/humanresources/ADAPolicy2003.htm.

Non-Harassment, Hostile Work/Class Environment Troy University expects students to treat fellow students, their instructors, other TROY faculty, and staff as adults and with respect. No form of “hostile environment” or “harassment” will be tolerated by any student or employee.

Standards of Conduct By enrollment at the University, a student or organization neither relinquishes rights nor escapes responsibilities of local, state, or federal laws and regulations. The “STANDARDS OF CONDUCT” are

9 applicable to behavior of students and organizations on and off the University campus if that behavior is deemed to be incompatible with the educational environment and mission of the University. A student or organization may be disciplined, up to and including suspension and expulsion, and is deemed in violation of the “STANDARDS OF CONDUCT”, for the commission of or the attempt to commit any of the following offenses: Dishonesty, such as cheating, plagiarism or knowingly furnishing false information to the University, faculty, or other officers or employees of the University. For further information, go to the 2007-2008 Troy University Graduate Catalog http://www.troy.edu/catalogs/0708grad_pdf/index.html

LIBRARY SERVICES INFORMATION

A wide array of holdings and services are available through the Troy Libraries. To access online services and information, go to http://library.troy.edu

An online public access catalog (WEBCAT), access to a multitude of online database systems containing more than 18,000 full text journals, online database systems with partial full text and/or bibliographic references and over 50,000 online full text books are provided. Live Chat, an instant messaging service, for online assistance from the TROY Libraries, is available 24 hrs a day, 7 days a week. There is a link to that service on the University College Library Services Web page, http://uclibrary.troy.edu.

For online journals and eBooks go to http://uclibrary.troy.edu. Click on the Databases (Books and journals) link. At this point, you should use the pull down menu in the center to access online library resources. Once you select a database, you’ll be asked to login with your TROY e-mail address and password.

Susan W. Cornett Atlantic Region Librarian Troy University [email protected] 757-865-7880 (voice mail) 757-865-3295 (fax) 888-241-0277 (toll free)

The Troy University Atlantic Region Library is located at Herbert H. Bateman Memorial Library, 42 Ash Ave., Langley Air Force Base, VA 23665

Telephone: Circulation Desk: (757) 764-2906; DSN: (88) 574-2906

Hours: Monday - Thursday 10:00 a.m. to 8:00 p.m.; Friday - Sunday noon to 5:00 p.m.; Holidays Closed

ATLANTIC REGION POLICIES

Student Orientation and Course Pre-requisite Skill Requirements

1. New students are required to complete an "in person" orientation with a site representative prior to enrolling. The "on-line" orientation session found at http://ar.troy.edu/studentorientation/index.html is the next step in the Troy University –Atlantic Region orientation process. It reinforces the discussions with the site representative and provides new students with all of the essential information to succeed in graduate education.

10 2. All students should ensure that they have developed certain pre-requisite skills prior to beginning courses. These skills include demonstrating writing proficiency in term papers, preparing PowerPoint slides for class presentations, using SPSS and Excel for statistical analysis, and conducting academic research through the Troy University library system. The links at the bottom of the Atlantic Region New Student Orientation page contain tutorials in each of these skills areas that will assist students in developing the skills required for graduate course work.

Cell Phone and Other Electronic Device Statements, as shown below:

Use of any electronic devise by students in the instructional environment is prohibited unless explicitly approved on a case-by-case basis by the instructor of record or by the Office of Disability Services in collaboration with the instructor. Cellular phones, pagers, and other communication devices may be used for emergencies, however, but sending or receiving non-emergency messages is forbidden by the University. Particularly, use of a communication device to violate the Troy University “Standards of Conduct” will result in appropriate disciplinary action (See the Oracle.).

In order to receive emergency messages from the University or family members, the call receipt indicator on devices must be in the vibration mode or other unobtrusive mode of indication. Students receiving calls that they believe to be emergency calls must answer quietly without disturbing the teaching environment. If the call is an emergency, they must move unobtrusively and quietly from the instructional area and notify the instructor as soon as reasonably possible. Students who are expecting an emergency call should inform the instructor before the start of the instructional period.

11 COURSE DESIGN MATRIX: This matrix provides a “course map” to enable students to track the methodology used to support each learning objective. This provides an overview of the course. Additional information and detail will be provided by the instructor in course handouts and on Blackboard

Learning Objective Module Content Strategy Assessment 1 Identify the major functions of the budgetary Wk 1 Ch 1,2 Readings, Midterm Exam 1 process and major actors at each phase of Wk 3 Ch 4,5,6 lecture and grading that process discussion 2 Describe the relationship of public budgeting Wk 1 Ch 1 Readings, Midterm Exam 1 to public policy decision making, lecture and grading implementation, and evaluation discussion 3 Describe the efforts to integrate planning and Wk 2 Online Simulation Activity grading programming with the budget process. Wk 3 Ch5 Readings Midterm Exam 1 grading 4 Articulate an understanding of: program Wk 3 Ch 4, 5. 6 Readings, Midterm Exam 1 analysis, PPBS, zero based budgeting, lecture and grading incremental budgeting. discussion 5 Identify the primary sources of revenues at Wk Chapters Readings, Midterm Exam 2 all levels of government and evaluate the 4,5,6 7,8,9,10,11, lecture and grading effectiveness and equitability of various 12,13 discussion revenues systems. 6 Discuss economic policy, to include fiscal Wk 1 Ch 1, Notes Readings, Midterm Exam 1 policy and monetary policy and their lecture and grading relationship to the federal budget. discussion

7 Explain similarities and differences in Wk 1 Ch 1 Readings, Midterm Exam 1 budgeting in the public and private sectors. lecture and grading discussion 8 Discuss the relationships between the U.S. Wk 1 Ch 3 Readings, Midterm Exam 1 federal, state, and local budgetary processes Wk 8 Ch 14 lecture and Final Exam and public interest issues and politics. discussion grading

9 Discuss concepts relevant to organizational Wk 8 Ch 15,16 Readings, Final exam ethics, and the importance of ethical behavior lecture and grading in the budgeting and accounting areas. discussion 10 Apply information technology application in Wk 2 Online Simulation Homework presenting and understanding budget data. Wks 5-8 Paper Readings, Grading of Term instructions lecture paper 11 Demonstrate the ability to analyze complex Wks 5-7 Instructions Writing paper Grading of term public sector issues, identify potential for paper paper solutions, and defend courses of action using case analysis methodology. Competency Students will review, analyze and apply Wk 3 Exercise In class Discussion concepts involved in developing public Wk 8 Review Preparing Grading of sector budgets in an organizational context, presentation presentation and and will demonstrate understanding of the and course exams exam structure and development of such budgets. review

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