Rutgers University
Public Budgeting Systems- 20:834:542
FALL 2015
Instructor: Dr. Patricia Moore (pemoore@optonline.net)
Phone: 973-571-9280
Saturdays- 1:30pm- 4:25 pm
Office Hours: By Appointments; always available by email
COURSE DESCRIPTION:
Budget concepts and processes used by the American government and its administrative units.
Provides essential skills and experience in budgetary analysis and management applicable to
nonprofit as well as public sector agencies
COURSE OBJECTIVES: The broad objectives of the course are:
-To understand the decision-making events which constitute the development and execution of a
budget in the public sector
-To provide hands on experience in the process of preparing a budget for a small program
-To develop oral communication skills necessary to communicate budget information to the
public
- To understand the interrelationship between politics and budgeting
-To understand the role of proper Financial Management in the public sector
INSTRUCTIONAL APPROACH
We will employ a variety of instructional approaches including lecture, case studies, group
projects, and discussions. Writing is a very important part of graduate studies in public
administration. You will be required to write a very comprehensive research paper. The details of
the research paper will be posted on Blackboard by the second week of class. In the first part of
the semester we will look at budget processes and procedures in the federal state as well as local
government. In the second part of the semester we will use journal articles and case studies to
learn about financial management in public sector organizations.
REQUIRED TEXTBOOK BOOK
Menifeld Charles. The Basics of Public Budgeting and Financial Management. University Press
of America, Inc., New York 2013
REQUIRED READINGS
Brown, Ken W. “The 10-Point Test of Financial Condition: Toward an Easy-to-Use Assessment
Tool for Smaller Cities.” Government Finance Review vol. 9, no. 6 (1993): 21-26.
Coe Charles. “Obtaining a Better Bond Rating: A Case Study,” Ch. 39 in Aman Khan and W.
Bartley Case Studies in Public Budgeting and Financial Management.
Ebdon Carol and Paul Landow. “The Balancing Act: Using Private Money for Public
Projects. “Public Budgeting & Finance. Volume 32, Issue 1, spring (2012):58-79
Kloha, Carol S. Weissert and Robert Kleine. .Developing and Testing a Composite
Model to Predict Local Fiscal Distress. Public Administration Review .Volume 65. Issue 3.
May 2005
Mitchell A. Orenstein. Pension Privatization: Evolution of a Paradigm . Public Budgeting &
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Finance .Volume 26, Issue 2, April (2013):259-281
Mitchell Olivia S. Managing Risks in Defined Contribution Plans: What Does the Future
Hold? (Unpublished paper)
Robbins Mark * and Bill Simonsen. *Do Debt Levels Influence State Borrowing Costs?”
Public Administration Review. Volume 72, Issue 4, July/August (2012):498-505
Rodgers, Robert. and Philip Joyce. “The Effect of Under forecasting on the Accuracy of Revenue
Forecasts by State Governments.” Public Administration Review, Vol. 56, n 1, (1996): 48-56.
Thomas P. Lauth. “Zero-Base Budgeting Redux in Georgia: Efficiency or Ideology? “
Public Budgeting & Finance.Volume 34, Issue 1, spring (2014):1-17
ASSESSMENT
1. Writings – You will be required to do a research paper on specific to aspects of municipality
or nonprofit budgets. I will provide more information on the requirements of the paper by the
second week of class.
2. Midterm Exam- In class
3. Final Exams- In class
4. Homework
5. Attendance and Participation – Class participation is absolutely essential, as is completing
the reading before each class. Must attend all classes (if you are absent for more than one
assigned meeting dates you needed to have a decent excuse). Participation in seminar
discussions, research paper and case study analysis and presentations will be factored into the
evaluation process.
Each student is expected to read the assigned chapters prior to the class period each week.
Students will be expected to participate in discussions based on the readings. Members of the
class will be asked to make brief oral presentations based on assigned cases and readings. There
will be two (2) exams and a research paper. You will also have homework that will be graded.
Each late work will be dropped one letter grade. Work sent via email will not be accepted.
1) Mid-term 30%
3) Research Paper – 25%
4) Homework- 15%
5) Final - 30%
Mid-term and Final Exams: The midterm exams will consists of short budget problems to be
completed on XCEL, multiple choice questions and short answer questions. The final exams will
consists of essay questions designed to reinforce key ideas and give students practice in
articulating their knowledge and views on the budgetary process issues in municipalities and
state /nonprofit organizations. Students will be expected to demonstrate their understanding of
course readings and lectures through their answers to exam questions. The exam will cover cases
as well as other course material.
Class Participation: The course requires active involvement. Students will interact to explore
issues, apply ideas, and practice tools. Students who prepare and engage in the exercises and
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discussions will learn the most and positively contribute to the learning environment of their
fellow students. Attendance in class is necessary but not sufficient for a good participation grade.
Outstanding Contributor: Contributions reflect exceptional preparation. Ideas offered are
always substantive and provide major insights and direction for class. Arguments are persuasive.
If this person were not a class member, the quality of the discussions and exercises would be
significantly diminished.
Good Contributor: Contributions reflect thorough participation. Ideas are usually substantive;
provide good insights, and sometimes direction for the class. Arguments are often persuasive. If
this person were not in the class, the quality of the discussions and exercises would be
diminished considerably.
Adequate Contributor: Contributions reflect satisfactory participation. Ideas are generally
useful and substantive but seldom offer a new direction for the discussion. Arguments are fairly
well substantiated and sometimes persuasive. If this person were not in the class, the quality of
the discussions and exercises would be somewhat diminished.
Non-participant: This person has said little or nothing in the class. If this person were not a
member of the class, the quality of the exercises and discussions would not be changed.
Unsatisfactory contributor: Contributions reflect inadequate preparation. Ideas offered do not
provide a constructive direction for the class and often are obvious or confusing. Integrative
comments and effective arguments are absent. If this person were not a class member, valuable
air time would be saved.
Academic Integrity Policy: Students must follow the school’s Integrity Policy
(http://academicintegrity.rutgers.edu/)
Properly acknowledge and cite all use of the ideas, results, or words of others.
Properly acknowledge all contributors to a given piece of work.
Make sure that all work submitted as his or her own in a course or other academic activity is
produced without the aid of impermissible materials or impermissible collaboration.
Obtain all data or results by ethical means and report them accurately without suppressing any
results inconsistent with his or her interpretation or conclusions.
Treat all other students in an ethical manner, respecting their integrity and right to pursue their
educational goals without interference. This requires that a student neither facilitate academic
dishonesty by others nor obstruct their academic progress.
Uphold the canons of the ethical or professional code of the profession for which he or she is
preparing.
Please note that plagiarism and cheating will never be excused under any circumstances.
Violation of these policies leads to immediate failure of the course. Be advised that all
assignments will be checked for plagiarism using online software.
Disability Services
Accommodations, Auxiliary aids and Services enable qualified students with disabilities to
receive the same information and opportunities presented to students without disabilities. They
allow students who have disabilities to learn and convey knowledge of course materials in
alternate formats. These aids and services make classroom courses, labs, and programs accessible
and must not compromise the academic standards or essential requirements of the course or the
program. Following lists provides some examples of accommodations, auxiliary aids, and
services provided to post-secondary settings
Extended time on exams
A reduced distraction testing location
Books on Tape
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Interpreters
Students should apply at https://disabilityservices.rutgers.edu/ and provide the instructor with a
copy of the authorization form. Accommodations are not provided retroactively.
SCHEDULE: Here is a tentative class schedule.
September 12
Overview of class operations/Overview of budgets
September 19
Public Finance Administrations and the Context of Public Sector
Budgets
Menifeld Chapter 1
Homework Manifold 4, 5
Reading: Zero-Base Budgeting Redux in Georgia:
Efficiency or Ideology?
Discussion leader______________________
September 26
Preparation of the Budget Proposal
Menifeld Chapter 2
Homework: page 51 (Write down and Study the terms)
October 3
Effectively Communicating Budget Data
Menifeld Chapter 8
Homework Ques. 1- 4
October 10
Revenue and Expenditure Forecasting (Articles will be posted)
October 17
Personnel Services and Operating Budgets
Menifeld Chapter 3
Homework: 1 and 2
Homework Reading: The Balancing Act: Using Private
Money for Public Projects
October 24
Preparing a Capital Budget and a Capital Improvement Plan
Menifeld chap4
Homework: Menifeld 2,3
Discussion leader: ________________________
October 31
Mid-Term
November 7
Funding State and Local Budgets
Menifeld chap5
Homework1, 4, 5
Research Paper Presentations
November 14
Financial Management (Menifeld).
-Developing and Testing a Composite Model to Predict Local
Fiscal Distress
-The 10-Point Test of Financial Condition: Toward an Easy-toUse Assessment Tool for Smaller Cities.
Menifield Chapter 6
Discussion leaders: (2)________________________________
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November 21
Cash Management - Financial Management contd. And
Aman Khan, “Learning From Experience: Cash Management
Practices of a Local Government
Debt Administration: Debt Management- Do Debt Levels
Influence State Borrowing Costs?
Discussion leaders: ____________________________
Research Paper Presentation
November 28
Thanksgiving
December 5
Financial Management Contd: Internal Controls
- Big Bets Gone Bad: Derivatives and Bankruptcy in Orange
County
-Cash for the Sheriff’s Interest?
-Obtaining a Better Bond Rating: A Case Study
Discussion leaders :( 3) _______________________
Research Paper Due
December 12
Personnel and Pension Administration
December 19
Pension Privatization: Evolution of a Paradigm .
Managing Risks in Defined Contribution Plans:
What Does the Future Hold?
Discussion leaders (2):_______________________________
FINALS
Helpful websites of general interest:
http://www.aspanet.org American Society for Public Administration
http://www.icma.org International City Managers Association
http://www.whitehouse.gov/omb U.S. Office of Management and Budget
http://www.cbo.gov Congressional Budget Office
http://www.gfoa.org Government Finance Officers Association
http://www.ntanet.org National Tax Association
http://origin.www.gpoaccess.gov/eop Economic Report of the President 3
http://www.ustreas.gov U.S. Treasury
http://www.irs.ustreas.gov Internal Revenue Service
http://www.taxadmin.org Federation of Tax Administrators
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http://www.gao.gov Government Accountability Office
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