Budgeting and Fiscal Administration

Course Description

Purposes of budgets. The political and economic environment that surrounds the budgetary process in government. Budget preparation, enactment, execution, and decision making at the federal, state, and local levels. Prerequisite: Admission to the M.P.A. in Public Affairs program or permission of instructor.

Syllabus

Student Learning Outcomes, Goals, Objectives:

Students successfully completing this course will be able to:

  • Explain the structure, purpose, and politics of the public budgetary process and the major budget formats.
  • Develop and organize financial and performance information for a government budget document.
  • Apply cost analysis and cost-allocation methods to estimate the full cost of public programs and services.
  • Use quantitative tools to analyze revenue growth, revenue elasticity, and fiscal trends, and to forecast revenues.
  • Evaluate taxes and other revenue sources against economic and financial criteria.
  • Analyze governmental financial reports to assess a government's fiscal capacity and financial condition, and communicate findings for public accountability.

Course Grading Information:

Activity/Performance Measure Percentage/Points
Group Assignments (four; 10% each) 40%
Midterm Exam 30%
Final Project (Financial Condition Analysis) 20%
Class Participation 10%

Attendance/Participation:

Class participation, which reflects attendance, engagement in class discussions, and completion of in-class activities, is worth 10% of the final grade.

Course Materials Purchased by the Students:

Mikesell, J. L. (2018). Fiscal administration: Analysis and applications for the public sector (10th ed.). Boston, MA: Cengage Learning. ISBN-13: 978-1305953680.

Scholarly Perspectives

This course engages diverse scholarly perspectives to develop critical thinking, analysis, and debate and inclusion of a reading does not imply endorsement.