Example: eCAMPUS POLICIES and RESOURCES



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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: georgeyacus@ and gyacus@troy.edu

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.

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: gyacus@troy.edu. 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.

REQUIRED TEXT

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

The textbook provider for Troy University is MBS Direct. The Web site for textbook purchases is

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 and then supply your e-mail username and password to download the virus software.

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 Monopolies |CH 11 |

| | |Collecting Taxes |CH 12 |

| | |Revenue Forecasting, Revenue Estimating, and Tax Exp. Budgets |CH 13 |

| | |Revenue Jeopardy | |

|

|7 |Feb 19th |How will the new president impact the national fiscal management? |One-page turn-in |

|online | |MIDTERM 2 |Term paper due. |

|

|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 | |

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 gyacus@troy.edu. 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 gyacus@troy.edu.

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 gyacus@troy.edu. Budget Simulation exercise (week 1) - Try playing the simulation game (short version) at to make the budget balance by revising the content. Discuss your impressions of the exercise and write/turn in a one-page summary to gyacus@troy.edu. (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.

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

Other writing resources are available at





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

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 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.

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

2 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).

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 | ................
................

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