Adj. Prof. Robert A. Dickler

Academic Year 1999/2000

Bowie State University

Term 1

University of Maryland System

Heidelberg Education Center

Graduate Programs-Europe

Sat./Sun. 9-12 and 13-16hrs.

PUAD 524

PUBLIC BUDGETING

PURPOSE: Provide the student with the basic concepts, principles and practices of budgeting in the public sector. The course concentrates on the development of resources in support of programs and the allocation of those resources in response to demands at the national, state and local levels. Performance budgeting, PPBS and zero-based budgeting are evaluated.

OBJECTIVES: The course enables students to understand:

TEXTS:

Mikesell, John: Fiscal Administration: Analysis and Applications for the Public Sector. 5^th Edition. New York. Harcourt Brace

Schick, Allen: The Federal Budget: Politics, Policy, Process.Rev. Edition. Washington, D.C.. Brookings Institution Press. (Student will be provided with text on loan from Instructor.)

CASE STUDIES: Kennedy School of Government Case Program:

"Public Conversations and Legislative Deliberations: Oregon's Governor Barbara Roberts Takes on Fiscal Reform" (C16-94-1235.0)

"Ethical Issues in the New York City Fiscal Crisis" (C15-87-728.0)

"The Detroit Fiscal Crisis: Parts A , B and Sequel" (C15-77-153,154,154S)

"Budeting in State Government" (C16-75-159) (optional)

US GOVERNMENT BUDGET DOCUMENTS Fiscal Year 2001 (see also http://w3.access.gpo.gov)

"A Citizen's Guide to the Federal Budget"

"The Budget System and Concepts"

"Analytical Perspectives" especially Chapters 1,2,12. To be used in class extensively as text supplement. (Discussion of Government "Balance Sheet" is new in 2001 Documents)

Date

Nr.

Topic [Case/Problem]

Mikesell /Schick(S)

26 AUG

1

Introduction/Politics of Budgeting [New York]

Introduction

2

Budgetary Process I [Oregon]

1

1,2,3

27 AUG

3

Budgetary Process II [US Gov't: The Budget System...]

2,3; S: 1-3

2:1-3;3:2

4

Budgetary Cycles I [Budgeting in State Government]

3 ; S: 4-6

09 SEP

5

Budgetary Cycles II

S: 7-9

6

Budget Types I

4; S:10

4:1,2

10 SEP

7

Budget Types II: Budget Reform

S:11

8

Capital Budgeting

5

5:7,10

23 SEP

9

Taxation I: Evaluation Criteria

6

6:1,2

10

Taxation II: Income Taxes

7

Case 7-1

24 SEP

11

Taxation III: Excise and Sales Taxes

8

8:3,4

12

Taxation IV: Property Taxes

9

9:2,3

07 OCT

13

Taxation V: User Fees, User Charges, Public Monopoly

10

10:1

14

[US Gov't: Analytical Perspectives]

11

08 OCT

15

Fiscal Management

14

14:3,4

16

[Detroit Fiscal Crisis: Parts A and B]

13

 CLASS PARTICIPATION: Students are assigned 1 case or question from a specific chapter. During class they will be asked to lead the discussion of these questions. The answers should be submitted in writing. All students should attempt to answer all assigned questions in order to prepare for class discussion.

TERM PAPER: Students are required to choose one of four topics of current interest in public budgeting. Students may use additional sources to research the topic chosen. Papers should not exceed 1500 words (6 pages). Submission date: October 8.

Topic I: Budget of the United States Government: Fiscal Year 2001: Initiatives and Priorities

Budget Documents will be transmitted to Congress at end of February for Fiscal Year 2001. At that time they should be available on Internet (w3.access.gpo.gov). See: "Citizen's Guide to the Federal Budget" and "Analytical Perspectives" as well as the Budget. If the the student wishes, the the Budget for Fiscal Year 2001 may be analyzed.)

Topic II: Defense-Military Budgets 2000-2001: Changes and their Rationale

See "Analytical Perspectives" for Spending by Agency; available on Internet.

[Students who wish to focus on a different Agency of the US Government may do so with permission of the instructor. Suggested alternatives are Health and Human Services and Social Security Administration.]

Topic III: Your State Budget: Initiatives and Priorities

Subject to availability on Internet.

Topic IV: New York City Budget: Update of Kennedy School of Government Case Study

How was the New York City Fiscal Crisis resolved? It is the city still financially distressed? If not, why not? Have measures been adopted that other cities should consider?

EXAMINATIONS: A mid-term examination will be due for submission on Sept 24. It is a take-home test with problems and questions covering Topics 1-8 Cooperation is permitted, but each student is responsible for his/her own submission. The final examination consists of two parts. Part A is a take-home test with problems and questions covering Topics 9-14. Format is the same as the mid-term. It is due for submission on October 8. Part B is an in-class open-book, open-notes test.It will cover the same material as Part A.

GRADING:

Scale: 90+ = A; 80-89=B; 70-79=C

Weighting: Mid-Term = 40%; Final Part A: 20%; Final Part B: 20%; Term Paper: 10%; Class Participation: 10%.

Unexcused late submissions are penalized by 10 pts.

OFFICE HOURS: During breaks; before and after class.

CONTACT ADDRESS: Schlappmühler Pfad 43, 61250 Usingen. Telephone: 06081-66064 (6-7am and 8:30-11:30pm). E-mail: radickler@uumail.de