College of Arts and Sciences
Political Science Department
Master of Public Administration Program
eTroy
PA 6650 XTIB
Governmental Budgeting & Financial Management
COURSE SYLLABUS
Term 1
August 12 – October 13, 2013
For course syllabi posted prior to the beginning of the term, the instructor reserves the right to
make minor changes prior to or during the term. The instructor will notify students, via e-mail or
Blackboard announcement, when changes are made in the requirements and /or grading of the
course.
eTROY Courses at Troy University
All eTROY courses at Troy University utilize the Blackboard Learning System. In every eTROY
course, students should read all information presented in the Blackboard course site and should
periodically check for updates-at least every 48 hours. Remember: This is not a
“correspondence course” in which a student may work at his/her own pace. Each week there are
assignments, online discussions, online activities and/or exams with due dates. Refer to the
schedule in the syllabus for more information.
INSTRUCTOR INFORMATION
Instructor: John E. Dunning, PhD
Mailing Address:
Contact Phone:
FAX:
Troy Email Address: jdunning@troy.edu
Office Hours: Monday – Wednesday – Friday (9AM-5PM EST),
If I am not in my office please leave a voicemail. I will respond within 24 hours.
MPA eQuad
As an active MPA student you have access to the MPA eQuad located on your eTROY
Blackboard page under "Organizations". The MPA eQuad is your immediate access point to
information and links for suggested course sequencing, course concentrations, registration, MPA
and eTROY forms, major program requirements, professional opportunities, MPA program
orientation, faculty advising, "live" chat access and much more. Visit the MPA eQuad 24/7 for
the latest program happenings and to review the available resources. Please take approximately 4
minutes to view this video link http://www.screencast.com/t/M1lEiJpBlf to find out what
the MPA eQuad can do for you.
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Electronic Office Hours:
Blackboard Collaborate: A Blackboard classroom is set up for office hours by appointment..
Send an email (jdunning@troy.edu) and we will meet at a mutually agreeable time.
Blackboard IM: Please download Blackboard IM for this course. When I am working on-line I
will activate Blackboard IM. We can communicate through this system at anytime.
Instructor Profile: (Education)
PhD, Public Policy and Administration, Virginia Commonwealth University, VA
MPA, Master of Public Administration, Auburn University, AL
BA, Psychology, Lawrence University, WI
Air War College, Maxwell AFB, AL
Air Command and Staff College, Maxwell AFB, AL
Background: See Blackboard for instructor’s biography
COURSE INFORMATION
Prerequisites: None
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.
Student Learning Outcomes:
1. Discuss the components of public budgeting systems.
2. Describe the relationship of public budgeting to public policy decision making,
implementation, and evaluation.
3. Evaluate the primary sources of revenues at all levels of government based on the
principles of taxation.
4. Identify the social, political, economic and cultural factors that influence public
budgeting and financial administration.
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.
Student Expectation Statement
The student is expected to participate in the course via email exchanges with the instructor, by
reading the assigned readings, submitting comments on the discussion forums, submitting
assignments, and completing exams on or before posted due dates. The final exam will be
completed by the due dates. Students are expected to check their emails daily and the Blackboard
postings at least every 48 hours.
Internet Access
This is an on-line class. Students must have access to a working computer and access to the
Internet. “Not having a computer” or “computer crashes” are unacceptable excuses for late work.
Have a backup plan in place to insure access should you have computer problems.
Useful Web Sites for This Course
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See the Web Links section in the course Blackboard site.
TEXTBOOK AND/OR OTHER MATERIALS NEEDED
Required Text:
Lee, R.D. Jr., Johnson, R.W. & Joyce, P.G. (2013). Public budgeting systems (9th ed.).Sudbury,
MA: Jones & Bartlett.
The textbook provider for the eCampus of Troy University is MBS Direct. The Web site for
textbook purchases is http://bookstore.mbsdirect.net/troy.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.
Retention of Textbooks for Use in PA 6699 Capstone in Public Administration
You are required to apply concepts from the MPA core courses in PA 6699. Accordingly, retain
your textbook from this course to support work in the PA 6699 Capstone in Public
Administration course.
COURSE SCHEDULE
Schedule Abbreviations:
BOOK: Lee, Johnson & Joyce: LJJ;
Discussion Board: DB
Week 1
Aug 12 - 18
Topics
Introduction to Budgeting
Readings
Chapter 1 in LJJ
Assignments
Complete the activities listed on the Weekly Activities document posted in
the Week 1 Assignments Folder. This includes a review of three
presentations, and completion of the National Budget Simulation (Budget
Hero) at: http://marketplace.publicradio.org/features/budget_hero. The
simulation results form the basis of the discussion board activities.
Post your biography on the Individual Biographies blog.
Special Actions
Assessment
Take the Chapter 1 quiz.
Discussion Board Post responses to the “Budget Hero” exercise by Thursday. Respond to 2
other students by Saturday.
Week 2
Topic
Readings
Assignments
Assessment
Scenario Analysis
Aug 19 - 25
The Public Sector & Budget Cycles
Chapters 2 & 4 in LJJ
Complete the activities listed on the Weekly Activities document posted in
the Week 2 Assignments Folder. The primary activity will be the analysis
of the scenario pertaining to federal budget cycles.
Take the quiz for Chapters 2 and Chapter 4.
Read and analyze Budget Scenario Part I: Federal Budget Cycles. Submit
your responses to the questions NLT Saturday. Detailed instructions and a
grading matrix are provided to assist in preparing your response. .
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Week 3
Topic
Readings
Assignments
Assessment
Discussion Board
Week 4
Topic
Readings
Assignments
Assessment
Scenario Analysis
Week 5
Topic
Readings
Assignments
Assessment
Discussion Board
Week 6
Topic
Readings
Assignments
Assessment
Scenario Analysis
Aug 26 - Sep 1
Budgeting for Revenues
Chapters 5 & 6 in LJJ
Complete the activities listed on the Weekly Activities document posted in
the Week 3 Assignments Folder. The primary activity will be the analysis
of a scenario pertaining to revenue to support transportation funding and
posting your findings and recommendations on the Discussion Board.
Complete the quiz for Chapter 5 & Chapter 6.
Post responses to the revenue for transportation funding scenario by
Thursday. Respond to 2 other students by Saturday.
Sep 2 - 8
Budget Preparation – Expenditures & Decisions
Chapters 7 & 8 in LJJ
Complete the activities listed on the Weekly Activities document posted in
the Week 4 Assignments Folder. The primary activity will be the analysis
of the scenario pertaining to dealing with revenue shortfalls.
Take the quiz for Chapters 7 & Chapter 8
Read and analyze Budget Scenario Part II: Dealing With Revenue
Shortfalls. Submit your responses to the questions NLT Saturday. Detailed
instructions and a grading matrix are provided to assist in preparing your
response.
Sep 9 - 15
Budget Approval
Chapters 9 & 10 in LJJ
Complete the activities listed on the Weekly Activities document posted in
the Week 5 Assignments Folder. The primary activity will be the analysis
of a scenario pertaining to legislative oversight and posting your findings
and recommendations on the Discussion Board.
Take the quiz for Chapter 9 & Chapter 10
Post responses to the legislative oversight scenario by Thursday. Respond
to 2 other students by Saturday.
Sep 16 - 22
Budget Execution & Audit
Chapters 11 & 12 in LJJ
Complete the activities listed on the Weekly Activities document posted in
the Week 6 Assignments Folder. The primary activity will be the analysis
of the scenario pertaining to budget execution.
Take the quiz for Chapter 11 & Chapter 12
Read and analyze Budget Scenario Part III: Budget Execution. Submit
your responses to the questions NLT Saturday. Detailed instructions and a
grading matrix are provided to assist in preparing your response.
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Week 7
Topic
Readings
Assignments
Assessment
Discussion Board
Week 8
Topic
Readings
Assignments
Assessment
Case/Scenario
Analysis
Week 9
Assessment
Sep 23 - 29
Capital Budgeting and Debt Management
Chapters 13 & 14 in LJJ
Complete the activities listed on the Weekly Activities document posted in
the Week 7 Assignments Folder. The primary activity will be the analysis
of articles pertaining to capital financing and debt management and posting
your findings and recommendations on the Discussion Board.
Take the quiz for Chapter 13 & Chapter 14
Post responses to the capital financing and debt management exercise by
Thursday. Respond to 2 other students by Saturday.
Sep 30 - Oct 6
Intergovernmental Systems & the Economy
Chapters 3 & 15 in LJJ
Complete the activities listed on the Weekly Activities document posted in
the Week 8 Assignments Folder. The primary activity will be the analysis
of the scenario pertaining intergovernmental assistance.
Take the quiz for Chapter 3 & Chapter 15
Read and analyze Budget Scenario Part IV: Intergovernmental Assistance.
Submit your responses to the questions NLT Saturday. Detailed
instructions and a grading matrix are provided to assist in preparing your
response.
Oct 7-13
Take the Final Exam on one of the following days Oct 5, 6, 7, 8, 9 or 10.
COURSE REQUIREMENTS
Assignments:
Blackboard (Discussion Forum) Exercises (24% - 240 points):
This assignment provides the opportunity to exchange ideas about the important concepts and
issues related to public budgeting and finance. During weeks 1, 3, 5, & 7 the instructor will post
questions on your Group Discussion Board. The questions relate to the readings, lectures and
budget simulations or exercises. Every student posts an initial response to the instructor’s
questions. Every student will also respond to two other class members in their discussion group.
More than two responses are encouraged along with an appropriate reply. The initial post or
response to each question must contain adequate support and a reference to the text (page
number/s) or an article. Responses must be evaluative and contain a reference to the text (page
number) or an article. The discussion period is from Monday through Saturday. Every Monday
there will be new discussion questions. Initial posts must be completed by Thursday evening no
later than 11pm CST. Responses must be posted no later than Saturday evening at 11pm CST.
Each week’s discussion board activity will be worth 60 points. A late initial post or late response
will result in an automatic deduction of 15 points. See the grading rubric for allocation of points
and the grading methodology.
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Budget Scenario Analysis Papers (40%):
During the course, students will be assigned four scenarios for analysis. The analysis will consist
of answering a set of questions that relate to the four student learning outcomes for the course.
To assist in responding a grading matrix will be available for each question. The scenarios will
be located at the Budget Scenario link on Blackboard and referenced in the Weekly Assignments
folder. Scenario papers are due on weeks 2, 4, 6, and 8. You will prepare answers to these
questions and submit through the Blackboard Assignments feature. These must be submitted
NLT Saturday at 11pm CST. These will be reviewed and graded by the instructor using the
assigned grading matrix mentioned above. Each analysis is worth 100 points. (20 points a day
will be automatically deducted for late assignments)
Quizzes (8% - 80 points):
Students will complete a quiz on Weeks 1 through 8. To receive the full allocation of points for
each quiz (10 points) you must receive a score of 80 or higher. Page numbers are indicated on
the questions. The quizzes must be completed no later than Sunday evening 11pm CST. Each
quiz is worth 10 points. (Quizzes will close on Sunday evenings and cannot be taken after the
due dates)
Final Exam (28% - 280 points):
You will have a non-proctored case study-based final examination. The exam and the case will
be delivered online via Blackboard and will be located at the Final Exam link. It will be available
October 5, 6, 7, 8, 9 and 10. This allows you to take the exam on Saturday, Sunday or during
several weekday evenings. A final exam study guide will be posted on Week 7. (Final exams will
not be accepted after October 10th)
METHOD OF EVALUATION AND ASSIGNMENT OF GRADES
All grades are posted in the student grade book in Blackboard.
ASSIGNMENT VALUES
Discussion Board
Quizzes
Budget Scenario Analysis
Final Exam
Percent of Final Grade
24%
8%
40%
28%
Maximum points
240
80
400
280
Total
100%
1000
Note: A grading matrix is available for every assignment on the “Grading” link on Blackboard
GRADING REQUIREMENTS
Grade Level
A
B
C
D
Points Required
900-1000
890-800
790-700
690-600
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F
FA
<590
“FA” indicates the student failed due to attendance.
This grade is given to any student who disappears
from the course for three of more weeks. See the
Attendance section of this syllabus for additional
information.
COURSE POLICIES
Submitting Assignments
• Please submit your four Budget Scenario Analysis papers via the Assignments link in the
appropriate weekly folder.
• Please post your responses to the Discussion Board Assignments on the appropriate
Discussion Forum on the Blackboard Course Site.
• All assignments are due on the due date by 11pm CST. See automatic point deductions
for the submission of late assignments.
Submit papers in Standard English using a 12-point font, 1-inch margins, and double spacing in
MS-Word format. The American Psychological Association (APA) guidelines are the standards
for writing and referencing papers in the MPA program.
Use the APA Research Style guidelines found at:
http://trojan.troy.edu/writingcenter/research.html
Make-Up Work Policy
Missing any part of this schedule may prevent completion of the course. If you foresee difficulty
of any type (i.e., an illness, employment change, etc.) that may prevent completion of this course,
notify the instructor as soon as possible. Failure to do so will result in failure for an assignment
and/or failure of the course.
If the instructor has not heard from you by the deadline dates for assignments, exams, or
forums, no make-up work is allowed unless extraordinary circumstances existed, such as
hospitalization. Requests for extensions must be made in advance and accompanied by
appropriate written documentation if the excuse is acceptable to the instructor. "Computer
problems" are not an acceptable excuse.
Incomplete Grade Policy
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. Note: 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. Requests for an incomplete grade
must be made on or before the date of the final assignment or test of the term. The form will not
be available after the last day 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. Policy/Rules for granting an Incomplete (INC). An incomplete cannot be issued
without a request from the student. To qualify for an incomplete, the student must:
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
Have completed over 50% of the course material and have a documented reason for
requesting incomplete (50% means all assignments/exams up to and including the midterm 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.
Standards of Conduct and Plagiarism
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 Standards of Conduct and Disciplinary Procedures section in The Oracle: The
Troy University Student Handbook and the University Wide Regulations section in the Troy
University Graduate Catalog). Examples of dishonesty include actual or attempted cheating,
plagiarism, or knowingly furnishing false information to any university employee.
Be sure to review the Troy Plagiarism Statement Approved by the Academic Steering
Committee (June, 2011), which may be accessed in Blackboard under the Syllabus Button.
Remember, paraphrasing means keeping 2-3 of the original words and putting the rest of the
material in your own words – this still requires a citation. A direct quote uses quotation marks
and the appropriate citation.
The penalty for plagiarism will result in 0 points for that assignment and may include zero in the
course. Be sure to review the Troy Plagiarism Statement Approved by the Academic Steering
Committee (June, 2011), which may be accessed in Blackboard under the Syllabus Button.
eTROY Policies and Procedures
Click on the Syllabus tab at the Blackboard site that supports this course for a list of important
eTROY Policies and Procedures.
PA6650
Assessment Matrix
This table shows how each Student Learning Objective is assessed. The first column lists the
outcome, the second the primary weeks that the objective will be discussed (Module), the third
column lists the chapters in the text that cover the learning outcome, the fourth column
summarizes the learning strategy and the last column states how the student learning outcome
will be assessed
Student Learning Outcome
1 Discuss the components of
public budgeting systems.
Module
Primary
Week 2
Week 4
Content
Primary Text
Chapters 4 & 7
Secondary Text
Chapters 1, 13, & 14
Strategy
Read content, apply
concepts through
analysis of scenarios
and discussion with
classmates and receive
instructor feedback
Assessment
Grade discussion
board and analysis
of scenarios.
Chapter quizzes.
Final Exam
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2 Describe the relationship of
public budgeting to public
policy decision making,
implementation, and
evaluation.
Primary
Week 5
Week 6
Primary Text
Chapters 8 & 9
Secondary Text
Chapters 10, 11 &12
3 Evaluate the primary sources of
revenues at all levels of
government based on the
principles of taxation.
Primary
Week 3
Week 8
Primary Text
Chapters 5, 6 & 8
Secondary Text
Chapter 15
4 Identify the social, political,
economic and cultural factors
that influence public budgeting
and financial administration.
Week 7
Primary Text
Chapters 2, 3 & 7
Secondary Text
Chapters 3 & 9
Read content, apply
concepts through
analysis of scenarios
and discussion with
classmates and receive
instructor feedback
Read content, apply
concepts through
analysis of scenarios
and discussion with
classmates and receive
instructor feedback
Read content, apply
concepts through
analysis of scenarios
and discussion with
classmates and receive
instructor feedback
Grade discussion
board and analysis
of scenarios.
Chapter quizzes.
Final Exam
Grade discussion
board and analysis
of scenarios.
Chapter quizzes.
Final Exam
Grade discussion
board and analysis
of scenarios.
Chapter quizzes.
Final Exam
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