Public Budgeting
POLS 7300, Spring 2014
Class Meets: Young Hall 203 on Monday, 7:00- 9:40pm
Instructor: Dr. Beth Rauhaus, Department of Political Science & International Affairs
Office: 315 Hansford Hall
Office Hours: Monday & Wednesday 10:00-12:00, Wednesday 2:05-4:05, or by appointment
Contact Information: beth.rauhaus@ung.edu or (706) 867-2665
Course Description: An examination of the development and structure of the public financial sectors,
the principles and roles of operating and capital budgets in public organizations, and the relationships
between funding mechanisms and public policy. The course includes an introduction to public
economics and financial reporting.
(3.000 Credit hours; 3.000 Lecture hours)- hybrid course delivery
Course Objectives: Upon completing this course, you should be able to:
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Understand the dynamics of public budgeting and financial management theories and be
able to apply theories in practice
Evaluate different budgetary techniques and processes and analyze such techniques used by
budget officials, public administrators, and political institutions
Understand the importance of the political nature of budgeting at the federal, state and
local levels of government
Recognize the importance of budgeting in the fields of public administration and public
policy
Required Reading Materials: As a graduate student, completing all required reading before each class
meeting is imperative to not only your individual understanding of the concepts but, equally important
to class and online discussions.
There are two required textbooks in this course and additional readings, which will be available online or
accessible through the library.
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- Nice, David. (2002). Public Budgeting. Wadsworth-Cengage Pub, Belmont, CA.
- Rubin, Irene. (2009).The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing.
CQ Press, Washington, DC.
* Please note: You may elect to adopt the current edition (7th) of Rubin’s text.
Course Requirements: There are several requirements for this course. Since this course is a graduate
level seminar, students should not only read materials and prepare adequately for each class meeting
and online discussion, you should be willing to actively engage in classroom discussions, exercises, and
activities.
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Attendance and participation: A portion of your final grade consists of class attendance and
participation. Attendance is mandatory and roll will be taken every class meeting. Students
who are unable to attend a class meeting or must be tardy for any reason, should contact
me prior to class. Participation in class and in online discussions are important. Meaningful
participation, which is based on the quality of your engagement, will count toward your final
grade. We will actively discuss the case studies in the text periodically. Therefore, students
should be prepared to engage in all class activities.
Exams: There will be a mid-term exam and a final exam. According to the exam schedule,
our final exam will be held on Monday, April 28th at 7:50-9:50 pm.
Current Event: Students will select a news article in public affairs discussing various aspects
of governance that relate to public administration, public budgeting and/ or public policy.
Reflections of current events should be approximately three pages in length. Students will
also post their current event article on D2L to lead an open discussion of the event. Due
dates will be assigned shortly.
Research Project: Students will select a research topic of their interest that incorporates
ideas of public budgeting at the beginning of the semester. Research papers should be wellwritten and thoroughly researched. We will have an online discussion of the direction of
our research. Students should have an outline and a research question formulated as well as
a list of academic sources that will be used in completing the project. We will take this
opportunity to approve and/ or revise research topics to ensure that all projects are an
adequate contribution to our understanding of public budgeting. Research papers should be
approximately fifteen- twenty pages, double spaced with necessary citations. Sample
research topics may include, but are not limited to: a budget analysis of certain agencies or
programs at the local, state or federal level; intergovernmental aspects of budgeting in
modern politics; budgeting reforms; etc. All projects should incorporate theoretical
approaches discussed in class. Students will present their research papers in class and are
encouraged to consider submitting their work to a state or regional public administration
conference.
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Budgeting Analysis: Students will find a public budget, accessible online and analyze it.
Budgets may be from any agency or institution at the federal, state and local level. Students
will post the link to their budget and point out highlights to their peers in an online
discussion board. Along with the online discussion, the student presenter will write a three
to five page analysis on the budget they selected, incorporate literature, and compare their
budget to others’ presented by their peers.
Course Grading:
Alphabetical grades will be assigned based on the following accumulated points: 100- 90 (A); 89-80 (B);
79-70 (C); 69-60 (D); and below 60 (F).
Grades will be assessed based on the following criteria:
Attendance and Participation
Mid-term exam
Final Exam
Current Event
Research Project
Budget Analysis
100 points
100 points
100 points
100 points
300 points
100 points_______
800 points
A Note About Assessments: All work should be completed individually, unless otherwise directed. Oral
and written communication skills are important to public managers and leaders. I place a strong
emphasis on academic integrity, ethics, and quality of presentation. Students should be well prepared,
articulate, and professional in all activities. Writing assignments and presentations should be well
thought out and express ideas coherently. Papers prepared for this class should be typed in standard 12
point font and double spaced. Cover pages are not necessary. Include your name, assignment name, and
date in the corner margin of the first page or in a header. Use a staple in the left hand corner, please.
Citations are a necessary component of written work. Failure to use citations often results in plagiarism
and a violation of academic honesty. The APA citation style is preferred and should be used consistently.
For more information on the MPA program citation guidelines, please visit the UNG MPA webpage.
***Submitting your work: You are to submit a printed copy at the beginning of class and upload
your work in turnitin.com. Failure to submit your work in both forms will result in a letter grade
deduction. Once logged into turnitin.com, look for our course, which is entitled “Budget SP 14” and
enter the following information.
Class ID: 7394860
Password: money
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Classroom Decorum:
1. Attendance is compulsory. You are considered responsible for being attentive to lectures and class
discussions, for taking notes, and for being aware of the content of all class announcements. Attendance
will be taken at the beginning of class. Those arriving after the roll is called or leaving early will be marked as
absent. Excused absences will be honored with a medical note or university –related activity
documentation. Present any documentation to me immediately upon your return to campus. Please refer
to the “Regulations of the MPA Program” for specific participation expectations. Unexcused absences will
result in a ten point deduction to your participation grade, per absence.
2. In order to have an excellent learning environment, basic classroom rules should obeyed. These rules are
for your own benefit, as it is my responsibility to prevent any distractions that hinder the learning process.
Please power off cell phones and refrain from texting or using your mobile device for any reason. Laptops
are allowed for note-taking only. Respect others’ opinions and be courteous.
3. Deadlines are firm. Any assignments handed in late will result in a lower letter grade each working day it
is late. Assignments are not to be emailed to me, unless otherwise noted or approval is previously sought.
Make-up examinations are not given. In the event of an emergency or excused absence, provide formal
documentation and speak with me during office hours or contact me via email to discuss the possibility of
an alternate exam. Be sure to report to examinations and presentations on time! Once students proceed to
leave the room, other students may not be admitted for reasons of test security.
Course Schedule:
The instructor reserves the right to modify the course schedule. Any changes will be verbally announced
in class or posted on D2L.
Week 1- January 6
Introduction to the course
Week 2- January 13
Understanding the Foundations of Public Budgeting
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Nice, Ch. 1
Rubin, Ch. 1
Key, V.O. (1940). “The Lack of a Budgetary Theory.” The American Political Science Review.
Vol. 34, No. 6, p.1137-1144.
Rubin, Irene. (1990). “Budget Theory and Budget Practice: How Good the Fit?” Public
Administration Review. p. 179-189.
Week 3- January 20
MLK Day- No Class Meeting
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Week 4- January 27
All about Revenue & Citizen Engagement
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Nice, Ch. 2
Rubin, Ch. 2
Glaser, Mark A. and Denhardt, Robert B. (1999). “When Citizens Expectations Conflict with
Budgetary Reality: Discontinuity Between the Public’s Demand for Services and its
Willingness to Pay Taxes.” Journal of Public Budgeting, Accounting, and Financial
Management. Vol. 11, No. 2, p.276-310.
Ebdon, Carol and Franklin, Aimee L. (2006). “Citizen Participation in Budgeting Theory.”
Public Administration Review. Vol. 66, No. 3, p.437-447.
Week 5- February 3
Budgeting Process and the Politics Involved
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Nice, Ch. 3
Rubin, Ch. 3 & 4
Donohue, Leo. (1982). “You can’t take Politics out of Budgeting.” Public Budgeting and
Finance. Vol. 2, No. 2, p. 62-72.
Lauth, Thomas and Reese, Catherine. (2006). “The Line-Item Veto in Georgia: Fiscal Restraint
or Inter-Branch Politics?” Public Budgeting and Finance. Vol. 26, No. 2, p. 1-19.
Week 6- February 10
Preparing a Budget
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Nice, Ch. 4
Rubin, Ch. 5
Roundtable: On-line discussion of research topics
Week 7- February 17
Midterm Exam
Week 8- February 24
Budgeting Analysis, Adoption and Execution
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Nice, Ch. 5, 6, and 7
Wildavsky, Aaron. (1966). “The Political Economy of Efficiency: Cost- Benefit Analysis,
Systems Analysis, and Program Budgeting.” Public Administration Review. p. 292-310.
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Week 9- March 3- (last day to withdraw from the course)
Managing and Balancing the Budget
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Nice, Ch. 8 & 9
Rubin, Ch. 6
Online Activity: Budget Analysis Due
Week 10- March 10
Intergovernmental Aspects of Budgeting
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Nice, Ch. 10 & 11
Rubin, Ch. 7 & 8
Gold, Steven D. and Ritchie, Sarah. (1992). “State Policies Affecting Cities and Counties in
1991: Shifting Federalism.” Public Budgeting and Finance. Vol. 12, No. 1, p. 23-46.
Matkin, David S. (2010). “Before there was Enron, there was Orange County: A Study of
Local Government Financial Oversight Committees.” Public Budgeting and Finance. p. 27-50.
Week 12- March 17
No class- Spring Break!
Week 12- March 24
Rational Decision Making Budgeting Forms
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Rubin, Ch. 9
Rubin, Irene. (1991). “Budgeting for Our Times: Target Base Budgeting.” Public Budgeting
and Finance. p. 5- 14.
Willoughby, Katherine G. and Melkers, Julia E. (2000). “Implementing PBB: Conflicting Views
of Success.” Public Budgeting and Finance. p. 105-120.
Mullen, Patrick R. (2006). “Performance Based-Budgeting: The Contribution of the Program
Assessment Rating Tool. Public Budgeting and Finance. Vol. 26, No. 4, p.79-88.
Week 13- March 31
Rational Decision Making Budgeting Forms
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Caiden, Naomi (2010). “Challenges Confronting Contemporary Public Budgeting:
Retrospectives/ Prospective from Allen Schick.” Public Administration Review. p. 203-210.
Rossman, Doralyn and Shanahan, Elizabeth A. (2012). “Defining and Achieving Normative
Democratic Values in Participatory Budgeting Processes.” Public Administration Review. Vol.
72, No. 1, p. 56-66.
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Week 14- April 7
Contemporary Issues in State and Local Budgeting
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Berner, Maureen and Smith, Sonya. (2004). “The State of the States: A Review of State
Requirements for Citizen Participation in the Local Government Budget Process.” State and
Local Government Review. Vol. 36, No. 2, p. 140-150.
Goodman, Doug. (2007). “Determinants of Perceived Gubernatorial Budgetary Influence
among State Executive Budget Analysts and Legislative Fiscal Analysts”. Political Research
Quarterly. Vol. 60, No. 1, p. 43-54.
Week 15- April 14
Student Presentations and Research Papers Due
Week 16- April 21
Course Review
Final Exam will be held on Monday, April 28th at 7:50-9:50 pm.
Questions for the MPA Comprehensive Examination
1.
Why is public budgeting so important to public administrators?
2.
Explain “scarce resources.” What are the implications of scarcity?
3.
Identify the actors involved in the public budgeting process. Explain the role of each.
4.
Discuss the legislature’s role in budgeting.
5.
Identify various types of taxes. What are “tax expenditures”? Which taxes tend to be
progressive? regressive?
6.
List the best-known forms of budgeting. Do they reflect the incremental or rational
approach to public policymaking?
7. Explain the relationship between politics and public budgeting.
8. Why is transparency an important trend in public budgeting? Explain how the best practices that
some state and local government are undertaking.
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Important Dates:
March 3rd- Withdrawal Date
April 25th- Final Class
Please visit the link below.
http://ung.edu/academic-affairs/policies-and-guidelines/supplemental-syllabus.php
Appendix A: Supplemental Syllabus
ACADEMIC SUCCESS PLAN PROGRAM
UNG has implemented an Academic Success Plan Program to identify and provide assistance to
at-risk undergraduate students. Refer you to your campus Academic Advising Center for the
development of strategies that will enhance your academic success. You will be expected to
take advantage of advising and other campus resources to achieve your academic goals.
STUDENTS WITH DISABILITIES
University of North Georgia is committed to equal access to its programs, services, and
activities, and welcomes otherwise qualified students with disabilities. Students who require
accommodations and services must register with Disability Services and submit supporting
documentation. Disability Services provides accommodation memos for eligible students to
give to their instructors. Students are responsible for making arrangements with instructors,
and must give reasonable prior notice of the need for accommodation.
Contact Information for Disability Services:
§ Gainesville Campus: Carolyn Swindle, Assistant Director, carolyn.swindle@ung.edu, DunlapMathis Building, Room 107, 678-717-3855
§ Dahlonega Campus: Thomas McCoy, Assistant Director, thomas.mccoy@ung.edu, Stewart
Student Success Center, Room 313, 706-867-2782
§ Oconee Campus: Erin Williams, Assistant Director, erin.williams@ung.edu, Administration
Building, Room 112, 706-310-6202
§ Cumming Instructional Site: Nicola Dovey, Director nicola.dovery@ung.edu or Beth Bellamy,
Test Facilitator, beth.bellamy@ung.edu 678-717-3855. (For on-site assistance, contact Rebecca
Rose, Head Librarian, rebecca.rose@ung.edu, Library University Center 400, 470239-3119.
ACADEMIC INTEGRITY POLICY
Student Code of Conduct: Please review the Student Code of Conduct located on the Dean of
Students website.
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Plagiarism and Turnitin.com: Students agree that by taking this course all required papers may
be subject to submission for textual similarity review to Turnitin.com for the detection of
plagiarism. All submitted papers will be included as source documents in the Turnitin.com
reference database solely for the purpose of detecting plagiarism of such papers. Use of the
Turnitin.com service is subject to the Terms and Conditions of Use posted on the Turnitin.com
site.
Copyright: Both Federal and State laws forbid the unlawful duplication of copyrighted computer
software or other reproductions of copyrighted material. In accordance with these policies,
University of North Georgia expressly forbids the copying of such materials supplied by or used
in the College. Unlawful duplication of copyrighted materials by a user may result in disciplinary
action by the College under the Student Code of Conduct (Non-Academic Infractions-Prohibitions, Theft), and/or possible criminal action by the owner of the copyright.
DISRUPTIVE BEHAVIOR POLICY
Students who exhibit behaviors that are considered to obstruct or disrupt the class or its
learning activities are subject to sanctions under the Board of Regents Policy on Disruptive
Behavior. Behaviors which may be considered inappropriate in the classroom includes, but is
not limited to, sleeping, coming in late, talking out of turn, inappropriate use of laptops or
mobile devices, verbal behavior that is disrespectful of other students or the faculty member,
or other behaviors that may be disruptive. Students who exhibit such behavior may be
temporarily dismissed from the class by the instructor and will be subject to disciplinary
procedures outlined in the Student Handbook.
CLASS EVALUATIONS
Class evaluations at UNG are conducted online. Evaluation of the class is considered a
component of the course and students will not be permitted to access their course grade until
the evaluation has been completed. The evaluations will be accessible beginning one week
prior to Final Exam week.
ACADEMIC EXCHANGE
Universities welcome diversity, free speech, and the free exchange of ideas. Discussion should
be held in an environment characterized by openness, tolerance of differences, and civility. The
values of an intellectual community are trust, honesty, free inquiry, open debate, respect for
diversity, and respect for others’ convictions. Further, the intellectual community always seeks
to foster the virtues and characteristics of intelligence, curiosity, discipline, creativity, integrity,
clear expression, and the desire to learn from others. It is these that must guide our work and
exchanges in this class. These principles are delineated further in the ACE Statement on
Academic Rights and Responsibilities.
If these values and principles are breached, students have the right and responsibility to discuss
their concerns with the course instructor and, as needed, the department head. Usually, the
concerns are addressed at this level, but sometimes the department head may refer students
to another resource. In the event that either the student or the instructor is not satisfied after
discussion with each other, he/she may take his/her concerns in writing to the Associate
Provost for Academic Administration.
INCLEMENT WEATHER
TV and radio stations will announce if the college is closed. Information on closing will also be
available on our website http://www.ung.edu. Students, faculty and staff who have registered
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under Blackboard Connect Emergency Notification System will receive information not only
about college and individual campus closures but also about the status of college and campus
hours, including late openings.
Blackboard Connect Emergency Notification System
Emergency situations - from natural disasters to health scares to the threats of violence require that our campus community be fully prepared and informed. Accordingly, University of
North Georgia has implemented the Blackboard Connect service to enhance university
communication and emergency preparedness. The Blackboard Connect system is a
communication service that enables key administrators and Public Safety personnel to quickly
provide all students, faculty, and staff with personalized voice and text messages.
All UNG emails are added into the system automatically. In addition, you may enter a phone
number so that emergency announcements can be sent to you via voice and text message. To
do this, go to our Banner self-service environment; click on the tab labeled "Personal
Information"; then, click on the tab named "Enter Emergency Contacts for Blackboard
Connect." Here you can update your information for the Blackboard system.
If you have questions, please contact Public Safety at 706-864-1500 or send an e-mail to
emeralert@ung.edu.
COURSE GRADES AND WITHDRAWAL PROCESS
Grades: A, B, C, D, F, W, WF, MW
Incomplete grades (I) - This grade indicates that a student was doing satisfactory work but, for
non-academic reasons beyond her/his control, was unable to meet the full requirements of the
course. For undergraduate programs, if an I is not satisfactorily removed after one semester
(excluding summer), the symbol of I will be changed to the grade of F by the appropriate
official. For graduate programs, if an I is not satisfactorily removed after two semesters
(excluding summer), the symbol of I will be changed to the grade of F by the appropriate
official. Under special circumstances, this period of time can be increased with the approval of
the department head and the dean.
IP (In Progress) - This grade is appropriate for thesis hours, project courses, Learning Support
(LS) and English as a Second Language (ESL) courses. It is not appropriate for traditional credit
courses. If an IP grade isn't satisfactorily removed after 3 semesters, the symbol of IP will be
changed to the grade of F by the appropriate official. Under special circumstances, this period
of time can be increased with the approval of the dean. However, students who receive a grade
of IP in a LS course or an ESL will retain this grade due to the nature of the course.
K - This symbol indicates that a student was given credit for the course via a credit by
examination program.
MW – Withdrawal for military exigencies
CR – Credit (for Military experience)
NR - This symbol indicates that the grade was not reported by the instructor.
S- This symbol indicates that a student completed the course with satisfactory work.
U- This symbol indicates that a student did not complete the course with satisfactory work.
V - This symbol indicates that a student was given permission to audit the course. Students may
not transfer from audit to credit status or vice versa. If an audit student withdraws from a
course prior to the end of the term, a grade of W will be assigned as the course grade rather
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than a grade of V. Any audit student who is dropped by the instructor for excessive absences
will be assigned a grade of W.
W or WF – A W grade indicates that a student was permitted to withdraw from the course
without academic penalty. Students may withdraw from courses prior to the midterm and
receive a grade of W. Withdrawals without penalty will not be permitted after the midpoint of
the total grading period except, in cases of hardship as determined by the appropriate official. If
a student withdraws before the deadline, the grade of W will be given. The grade of WF is for
students who withdraw after the deadline for the term or commit academic integrity violations.
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