DEPARTMENT OF PUBLIC ADMINISTRATION - Kean University
KEAN UNIVERSITY - DEPARTMENT OF PUBLIC ADMINISTRATION
Public Budgeting and Financial Management
Spring 2007
Instructor: Dr. Patricia Moore (pmoore@kean.edu)
Office: Willis Hall, 311
Telephone: 732- 737-4314
Tuesdays and Thursdays 2-4:30pm; Wednesdays 2:00-4:30
INTRODUCTION: Budgeting is fundamental to all-public organizations and activities. Budgets are the focus of significant public debate because budgetary outcomes allocate public resources and distribute burdens.
COURSE OBJECTIVES: The broad objectives of the course are:
To understand the decision-making events which constitute the development and execution of a budget both at federal and state levels of government
To provide hands on experience in the creation and analysis of public budgets
To develop problem solving skills needed to manage finances in public organizations
To understand the interrelationship between politics and budgeting
ASSIGNED TEXTBOOKS: Nice, David. Public Budgeting Wadsworth Publishing Company, 2001
COURSE EVALUATION: Each student is expected to read each chapter prior to the class period each week. Students will be expected to participate in class discussions, and members of the class will be asked to make brief oral presentations based on an assigned case or readings. There will be two (2) exams. Each student will be required to complete a research project. There will also be written homework. I will provide more information on the research project during the third week of class. By the way Plagiarism is unacceptable in any shape or form.
1) Mid-term 20%
2) Research -25%
3) Homework- 15%
5) Final - 20%
6) Participation (class discussions) 10%
1. SCHEDULE: A tentative class schedule is included in the attached syllabus.
January 17 Introduction and Overview of the Course
January 24 What is a budget? What are its functions? What are the types of budgets? What are some approaches to budgeting? How do large organizations cope with complexity of budgeting? Budget Strategies chapter 1
January 31 Government Revenues, Spending and Borrowing
Read Chapter 2
February 7 What are some of the methods used to estimate Personnel and Non-personnel costs on a budget?
Activity: Creating a Budget- Water Department
Research Paper due
February 14 the Budget Cycle, Chapter 3
Activity: Creating a budget Cont.
February 21 Budget preparation, Chapter 4
Written Homework 1 due
February 28 Mid-term
March 7 Techniques of Budgetary Analysis, Chapter 5
March 14 Spring Break
March 21 Budget Adoption Chapter 6
March 28 Budget Execution, Chapter 7
April 4 What are some of the mechanisms used to manage budget during execution
Activity: Creating Budget Status Report
April 11 Financial Management, Chapter 8
Case: Bernard Jump, Jr. "Six Easy Lessons: Learned From Orange County," Municipal Finance Journal (June 1996): 81-94.
Written Homework 2 due
April 18 Financial Management Contd./ Oral Presentation
April 25 Intergovernmental Aspects of Public Budgeting Chapter 10 /oral presentation
May 4 Final Exams
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