Faculty Contact Information:
INSTRUCTOR: Archie J. Twitchell, DPA
Mailing Address: 112 Mariwood Cr. Nicholasville, Ky. 40356
Email Address: atwitche@cs.com
Cell phone 859 699 6356 | |
Consultation:
| Consultation: on line as desired/needed | |
Required Texts and Readings:
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Text used exclusively in this course:
Mikesell, J.L. (2003). Fiscal administration: Analysis and applications for the public sector (6th ed.). Belmont, CA: Thomson Wadsworth.
Text used in multiple courses:
American Psychological Association. (2001). Publication manual of the American Psychological Association (5th ed.). Washington D.C.: Author. | |
Supplementary Readings:
| Each instructor has his or her preferences for supplementary reading material that may be added here. In addition, all graduate students should be prepared to utilize the at UMUC online library. The library contains a large number of full text academic journals that are free of charge and immediately available. The library homepage also contains a number of links related to improving students' research and writing skills. | |
Recommended Journals:
| A variety of full-text, online, free-of-charge and pay-per-view academic journals are listed on the PA Webboard (http://webboard.ed.umuc.edu/~pa). Public Administration Review, the lead journal in the discipline,is especially useful for this course. | |
Course Description:
| Prerequisites: Undergraduate economics and American political science or American government, and PUAD 501, or permission of the Program Director. Covers concepts, principles, and practices, and their specific application to the development of resources in support of programs and the allocation of these resources against the demands at national, state, and local levels. The student evaluates performance budgeting, PPBS, and zero-base budgeting. | |
Course Goals:
| As a required course in the management track of the M.P.A., the purpose of this course to provide graduate students with an understanding of the nature of public sector budgeting and the role of public finance economics in shaping the economy of the United States or other developed nations. | |
Course Objectives:
At the conclusion of the course, students should be able to:
- Evaluate the size and growth of government expenditure
- Critique the budget process in the U.S.,
- Apply cost-benefit analysis to determine the relative merits of government capital expenditure projects,
- Assess the economic effects of government revenue options and their structures and administration,
- Develop a better idea of how governments administer their debt, working capital, and pension funds, and
- Utilize concepts of the budgeting process to analyze case studies and current events.
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Grading Information:
Grades for this course will be assigned on the basis of points earned:
A = 400-360
B = 359-320
C = 319-280
F < 319
Please note that Bowie State University does not use "D" for graduate students. The grade F(a) is used to designate academic failure. F(n) is used to designate failure for non-completion. Grades of Incomplete or Withdrawal are governed by UMUC-Europe policies. For further details, please refer to the UMUC-Europe Graduate Catalog, available online or in your local Education Center. | |
Course Requirements:
Grades for the course will be based on four performance criteria:
1. Midterm examination 100 points
2. Final examination 100 points
3. Term paper 100 points
4. Participation 100 points
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Description of Course Requirements:
Successful graduate students in American universities dedicate approximately three hours of preparation/study time for every hour spent in the face-to-face classroom. Thus, the following course requirements were developed on the assumption that students would be prepared to spend approximately 150 hours of their own time working on them. In an 8-week term, that is the equivalent of a half-time job. Most 14-week graduate distance education courses require at least 10 hours per week of dedicated time, plus time spent in the virtual classroom.
Exams: The examinations will consist of essay questions that require knowledge and the application of knowledge. At least one of the questions will involve the analysis of a a case study. Both tests will be posted online with a due date one week later.
Term Paper: Students in this course are required to conduct professional-level research, including appropriately citing works of others and avoiding plagiarism. Resubmission of course work from previous or concurrent classes (whether or not taken at UMUC, UMUC-Europe or BSU), partially or in its entirety, is not acceptable in this course and will result in an automatic failure on the assignment, unless the student has made specific written arrangements with me by the mid-point of the course. If work from a previous class is being used for this course, the student is obligated to submit a copy of the final draft from that previous course prior to the mid-point of this course. The student and I will use that draft as the beginning point of the paper in this course. If work from a concurrent class is being used, the student is obligated to provide me with written documentation that the other instructor is in full agreement. In all cases, the student and I will develop and agree to a written outline of the paper for this course that includes all references to be cited, including work completed in other courses.
The paper is intended to give the an opportunity to explore some aspect of public budgeting in depth. The minimum length is 10 pages and the maximum is 20 pages. The APA style is required. The paper will be submitted by e-mail and the due date is Dec. 10. Late papers drop one letter grade unless prior arrangements are made.
Participation: With regard to class participation every student is expected to post a main topic in response to the conference each week and to respond to at least one other student's topics each week. Other on-line activities may be required at times throughout the term. This is the minimal amount of participation that is acceptable. Hopefully, many of you will get enthusiastic about the class and participate far more than the minimal amount. Informal participation including the formation of learning teams is encouraged. Three factors determine the participation grade:
- Frequency - the average number of times you participate each week is recorded. The types of participation include main topic + responses + asides. If the average times of participation is over 3 per week you can get at least 90% as long as the consistency and quality are good. Higher participation rates contribute to higher grades.
- Consistency - you need to fully participate in at least 12 of the 13 weekly conferences to receive full credit for participation.
- Quality - As I read each conference each week I make a notation of those that have particularly good quality. Quality includes showing knowledge gained from the course content section and the textbook, use of sources outside the text and the course content, good use of examples, communicating your ideas clearly, and showing that you have thought about the topic. There are only a few students that get this notation each week. If I have noted your quality it will raise your grade. I also note quality that is not adequate.
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Course Schedule:
This schedule presents 15 units or modules, with each unit corresponding to a regular three-hour weekday meeting, a half-day on weekends, or a full week of DE.
COURSE SCHEDULE: This syllabus is subject to revision with notice.
The reading designated as follows:
M = Mikesell S = supplemental reading C = cases
The cases are from the Mikesell text unless otherwise noted.
1. Aug. 29- Sept 4 Getting organized & introductions, M-pp.1-26 Public goods theory and case 1-1 Exercise applying public goods theory using the map on p. 269.
2. Sept 5-11 Logic of the budget process? M-2 C2-1,2 & 3
3. Sept. 12-18 Budget structure and institutions: M-3 S-fiscal policy C2-1,2 & 3 Discussion of the basis for decision-making and analysis of expenditures
4. Sept. 19-25 Budget methods and practices M-4 C-4.1 & 2 Supplemental information on the use of Continuing Resolutions because the Congress cannot complete work on the budget by Sept 30 will be provided.
5. Sept. 26-Oct. 2 Budget classifications and reform M-5, Consideration of the impact on management decision-making of different budget formats, i.e., Object code, PPBS and ZBB (zero based budgets) C5.1 & 2
6. Oct. 3-9 Capital Budgets, cost benefit analysis M-5, S-information on strategic nature of capital investment C6.1
7. Oct.10-16 Overview of taxation M-7
Midterm due by midnight Oct. 16
8. Term break Oct. 16-29
9. Oct. 30- Nov. 5 Income taxation M-8 Supplemental information on the President?s tax reductions and Congressional action on their extension. Examination of the impasse between the House and Senate on the application of PayGo to the tax reductions.
10. Nov. 6-12 Taxes on goods and services, that is, sales taxation and VATs M-9 C-9.1 & 2
11. Nov. 13-19 Property taxes M-10 C-1, 2, 3
12. Nov. 20-26 User Fees, "Lotto", public monopolies and tax administration M-12 C-12.1
13. Nov. 27-Dec. 3 Intergovernmental Fiscal Relations, grants and mandates M-14, C-14.1 & 2. The fiscal condition of certain states will be explored. California's borrowing to cover operations and Virginia?s tax reform are examples.
14. Dec.4-10 Deficits, debt, government obligations and cash
management M-15 & 16. Paper due by midnight 10 Dec.
15. Dec. 11-17 Wrap up, final exam due by midnight 17 Dec. | |
Academic Policies:
The University has a license agreement with Turnitin.com, a service that helps prevent plagiarism from internet resources. I may be using this service in this class by either requiring students to submit their papers electronically to Turnitin.com or by submitting questionable text on behalf of a student. If you or I submit part or all of your paper, it will be stored by Turnitin.com in their database throughout the term of the University's contract with Turnitin.com. If you object to this temporary storage of your paper, you must let me know no later than two weeks after the start of this class. Please Note: If you object to the storage of your paper on Turnitin.com, I may utilize other services to check your work for plagiarism.
The official university policy on Plagiarism and Academic Dishonesty can be found at http://www.umuc.edu/policy/aa15025.shtml. Section I.C. states: "Faculty may determine if the resubmission of course work from previous classes (whether or not taken at UMUC), partially or in its entirety, is acceptable when assigning a grade on that piece of course work. Faculty must provide this information in their written syllabi. If the resubmission of course work is deemed to be unacceptable, a charge may not be brought under this Policy and will be handled as indicated in the written syllabi."
Please refer to Description of Course Requirements for specific information on how resubmissions will be treated in this course and to the UMUC-Europe Graduate Catalog for information on the following:
Academic Integrity
Course Load
Exception to Policy
Grade Appeal Process
Make-up Examinations
Nondiscrimination
Students with Disabilities
Hard copies of the catalog are available at your local Education Center. | |
Faculty Bio:
Dr. Twitchell earned his DPA in Public Administration from the University of Southern California. His budget experience includes the preparation of line item, program budgeting and zero based budgets. The latter occurred at the Department of Energy during the Carter Administration and the former while serving as the city manager of three cities.
Eight of his budgets were voted upon by the public at elections on the budget while in Oregon. He has presented budgets at numerous public hearings and before legislative committies. | |