Old North at University of Central Oklahoma - Link to Main UCO Page

Brett S. Sharp, Ph.D.

Political Science 4463 (20376): Public Finance & Budgeting

Prequisite: Junior Standing

 

Spring 2003

 

 

ABOUT THE INSTRUCTOR:

Dr. Brett S. Sharp, Assistant Professor, has considerable professional and administrative experience in both state and local government. He received his Ph.D. and Master of Public Administration from the University of Oklahoma and a Bachelor of Science in Political Science/Public Affairs with a minor in Religious Studies from Oklahoma State University. Dr. Sharp is certified as a Senior Professional in Human Resources (SPHR) through the Society for Human Resource Management. He is currently the Associate Director of the Oklahoma Policy Research Center at UCO conducting policy analysis and other research. He is an active member of the Oklahoma Academy for State goals and is the immediate past president of the Oklahoma Chapter of the American Society for Public Administration. His current research interests include bureaucratic reorganization, public administration, and through a grant from the Rockefeller Institute for Government he is investigating the role of religion in social service delivery.

 

Office Hours: MWF 900-11:00 AM and Wed 6:30-7:30 PM (and by appointment)

Office: Liberal Arts Bldg 102-J (in Political Science suite)

Email: bsharp@ucok.edu

Telephone: (405) 974-5526 (with voice mail)

Fax: (405) 974-3823

Web Site: http://www.libarts.ucok.edu/political/faculty/sharp

 

 

COURSE DESCRIPTION:

This course introduces students to the politics and methods of modern public finance and budgeting. Concepts are approached from a managerial and theoretical standpoint and are illustrated through a variety of readings, case studies, and budget simulations. Topics covered include the budget process and cycle, revenue sources, expenditure analysis, fiscal federalism, budget balancing, budget implementation, budget adaptability, controls, management analysis, procurement, debt management, deficit reduction, capital financing, and the role of budgeting in the overall context of the political economy. Management of pension systems, risk management, procurement, and other specialized financial functions in the public sector will also be covered. The primary goal is to help students develop a practical competence in public budgeting.

 

TEACHING METHODS/LEARNING EXPERIENCES:

Students will attend lectures which will orient them to basic concepts and information concerning public finance and budgeting. Each student is responsible, through self-study and reading assignments, to learn relevant public finance and budgeting concepts and applications. This class is designed for active student participation through various case studies and budget simulations. Classroom questions and discussion are strongly encouraged. Each student will also write a management report (10-20 pages) over a budget scenario to be provided in class. Additionally, the student will present an in-class case study drawn from the text. The student is responsible for retaining backup copies of all homework assignments turned in and returned. The student should also be aware that some flexibility is retained in the syllabus to accommodate invited speakers and other learning opportunities.

 

TEXTS

Rubin, Irene S. (2000). The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing (4th Ed.). New York: Chatham House Publishers/Seven Bridges Press. [Required]

 

 

Rabin, Jack, Hildreth, W. Bartley, and Miller, Gerald J. (Eds). (1996). Budgeting: Formulation and Execution. Athens, GA: Carl Vinson Institute of Government, The University of Georgia. [Required]

 

 

Kettl, Donald F. (2002). Deficit Politics: The Search for Balance in American Politics. [Recommended]

 

Kettle1Budget.jpg (126990 bytes)

 

 

Course Schedule - Spring 2003

 

Week

Topics

Assignments

In-Class Case Study Presentations

Jan 15

Intro/Syllabus Review

 

 

Jan 22

Budgeting Concepts

The Budget Cycle

Political Economy

Rubin (1-33)

Rabin (Chaps 1,2,8,

14)

City Manager Replies to Scathing Budget Critique

The Government Performance and Results Act

Income Tax Increases in Illinois

Jan 29

History of Budgeting

Budget Reform

 

Successful Municipal Tax Increase in Dayton, Ohio

Feb 5

Video on Greenspan

Fiscal Federalism

Revenue Sources

Guest Speaker:  Brenda West, Budget Manager/Accounting Manager, City of Edmond, OK

Rubin (34-72)

Rabin (Chaps.3,4,10,

15,16,18,19)

Legislature Denies Economic Development Incentives

The Politics of Tax Expenditures in Minnesota

Republican Macro-level Reform Proposals

Feb 12

The Budget Process

Guest Speaker: Paul Shinn, City Clerk and Finance Director,

City of Del City

 

Rubin (73-97)

Rabin (Chap. 30)

Bending the Rules to Win Individual Decisions

Participatory Budgeting

Committee Response to Gramm-Rudman-Hollings

Feb 19

Performance Budgeting

Budget Dynamics

Rubin (98-126)

Rabin (Chaps. 9,20,

22,24)

Early Budget Revolution in Illinois

Illinois State Budgeting: Governor and Legislature

Executive and Legislative in Florida’s Budgeting

Feb 26

Expenditure Analysis Politics; Compensation

Video on U.S. Mint

Rubin (127-178)

Rabin (Chaps. 23,26)

Cleveland, Ohio

Target-based Budgeting in Tampa

Tradeoffs under Federal Budget Enforcement Act

Mar 5

Balancing the Budget

Graduate Presentation on Deficit Politics

 

Kettle1Budget.jpg (126990 bytes)

 

Video on the 1995 Government Shutdown

Rubin (179-215)

 

Children’s Amendment in San Francisco

Science Funding and Earmarking

Is Social Security Going Bust?

Mar 12

Mid-Term Exam 1

Review Sheet

 

Mar 19

Spring Break

Mar 26

Budget Execution

Guest Speaker:

Brent Bryant, Interim Business Manager, Finance Department, City of Oklahoma City

 

Rubin (216-244)

Rabin (Chaps. 12,13)

 

Taking the Highway Trust Fund Off Budget

Federal Credit Reform

Between a (Little) Rock and a Hard Place

Apr 2

Budget Controls & Risk Management

Procurement/Purchase

Guest Speaker:  Tom Patt, Director of Compensation, OK Office of Personnel Management

Rubin (245-268)

Rabin (Chaps. 40, 42)

The Impact of Being in a Secret Budget

Balance and the Highway Trust Fund

Connecticut Cuts Back to Balance the Budget

Apr 9

Debt Management

Capital Financing

Guest Speaker:

Robert Butkin, State Treasurer

 

Rubin (269-284)

Rabin (Chaps. 27,32)

The Politics of Deficits: An Urban Example

Rock Island, Illinois

Dekalb, Illinois

Apr 16

Accounting, Reporting, & Auditing

Rabin (Chaps. 44, 45, 46, 48, 49, 51, 52, 53)

Department of Defense and the O&M Budget

Abuse and Controls at the Department of Defense

The Last Use of the M Funds

Apr 23

Pension Systems

Demographic Aging

Voucher Systems

Rabin (Chap 43)

Massachusetts Overcontrols the Cities, 1875-1933

Ohio’s 1 Percent Law

Tension at the CIA

Apr 30

Course Wrap-Up

Budget Simulation Due

May 7

Final Exam - Wednesday, May 7 from 7:30-9:20 PM

Review Sheet

 

 

EVALUATION METHODS AND GRADING

Instructor will determine course grades

using the following scale:

90 -100 = A

80 - 89 = B

70 - 79 = C

60 - 69 = D

0 - 59 = F

 

Grading components include:

Class Participation                                            10%

Mini-Case Study                                               10%

Midterm Exam                                                  25%

Budget Simulation                                             25%

Final Exam                                                        30%

 

 

CLASS ATTENDANCE & PARTICIPATION

Attendance has its privileges. Class attendance is an important part of succeeding in this class and is expected of all students. Class time provides an opportunity for you to ask questions, clarify issues, and deepen your understanding of the concepts covered in the text. If you are absent, you are responsible for getting any notes, assignments, and schedule changes made on that day. If you come in late, you are responsible for seeing that the attendance record is correct. Above and beyond the expected class attendance, students are required to complete the readings as assigned (see course schedule) prior to the beginning of the class period. Demonstrated mastery of the assigned readings through class discussion is necessary to earn full participation points.

 

MINI-CASE STUDY

Each student will select a minicase from the basic course textbook by Irene Rubin, The Politics of Public Budgeting. The student will then prepare a 1-2 page summary, analysis, and if possible, an update of the contents. These case reviews should also include 2-3 questions to be posed to the rest of the class in order to stimulate class discussion. The case reviews will be presented to the rest of the class according to the schedule in the syllabus and as arranged with the instructor.

 

REQUIREMENTS FOR BUDGET SIMULATION

Each student will write a 10-20 page, double-spaced report formatted as an executive summary to be distributed at a hypothetical meeting of City executives and policy leaders. The instructor will provide further in-class guidance and information on the preparation of this project. The final draft of the management report is due at the beginning of class, Wednesday, April 30.

 

EXAMINATIONS

There will be two examinations in the semester: a midterm exam and the final exam. Each exam will be comprised of essay, short answer, and multiple choice questions. The final exam may be comprehensive. Make-up exams are not permitted except for documented emergencies and even then, an alternative version of the test will likely be administered.

 

ADA STATEMENT

The University of Central Oklahoma complies with Section 504 of the Rehabilitation Act of 1973 and the American with Disabilities Act of 1990. Students with disabilities who need special accommodations should make their requests by contacting the coordinator of Disability Support Services, Kimberly Fields at 974-2549. The office is located in the Nigh University Center, Room 415. Students should also notify the instructor of special accommodation needs by the end of the first week of class.

 

EXTRA CREDIT

Extra credit assignments are generally not offered, but if so, will be announced in class and offered to all students. A maximum amount of 5 percentage points of the total grade will be allowed for extra credit if offered.

ACADEMIC HONESTY

Cheating = Failure (please refer to attached Academic Integrity Statement). Cheating is unacceptable conduct and will result in an automatic grade of "F" for the course, and be reported to Academic Affairs. Students are required to do all of the work for this class on their own. Copying answers to exercises or examinations from anyone constitutes cheating. Allowing another student to copy one’s answers will be treated as cheating. Consulting with the instructor about any assignment does not constitute cheating and is encouraged.

 

 

 

 

The Political Science Department of the University of Central Oklahoma is asking all students taking political science courses to read the following Academic Integrity Statement. Our purpose in doing so is to ensure that all our students are aware of what is improper academic behavior.

 

Academic Integrity Statement

As members of the academic community, students are expected to recognize and uphold standards of intellectual and academic integrity. The Political Science Department expects that its students will conduct themselves honestly. This means, above all, that students submit for credit work that is the product of their own efforts. Principles of academic integrity require that all dishonest work be rejected as a basis for academic credit, and that students refrain from any and all forms of dishonorable conduct in the course of their academic work.

 

The examples and definitions given below are intended to clarify the standards by which academic honesty and integrity is judged. The list is merely illustrative of some of the more common infractions. It is not intended to be exhaustive. Any question a student has about what constitutes inappropriate behavior should be directed towards their instructor. The rule of thumb to follow is: If in doubt, ASK!

 

Definitions and Examples

Plagiarism - Plagiarism is presenting another person’s work as one’s own. Plagiarism includes not only the exact use of another’s words, word for word, but also the paraphrasing or summarizing of the works of another person without acknowledgment, including the submitting of another student’s work as one’s own. The student is responsible for understanding the legitimate use of sources, the appropriate ways of acknowledging academic, scholarly, or creative indebtedness, and the consequences of violating this responsibility. In case of doubt, give a citation of the author you are using. Failure to indicate the extent and nature of one's reliance on other sources is plagiarism. A plagiarized paper will result in a failing grade on the work in question, and perhaps, for the entire course.

 

Cheating on Examinations - Cheating on examinations involves giving or receiving unauthorized help before, during, or after an examination. Examples of unauthorized help include the use of notes, texts, or "crib sheets" during an examination (unless receiving instructor approval), or sharing information with another student either during or after an examination.

 

Falsification - It is a violation of academic honesty to misrepresent material or to fabricate information in an academic exercise or assignment (e.g. false or misleading citation of sources, the falsification of the results of experiments or of computer data).

Multiple Submissions - It is a violation of academic honesty to submit substantial portions of the same work for credit more than once without the explicit consent of the instructor to whom the material is being submitted the second time.

 

Previous Syllabi:

 

    Spring 2001