OFFICE HOURS: Tuesday and
Thursday 1:30 to 3:00 and Wednesday by appointment
between 8:00 a.m. - 7:00 p.m.
COURSE OBJECTIVES
The objective of this course is to provide students with an understanding
of the basic theories, concepts and practices of budgeting and finance
utilized in the public sector. Students will develop program budgets,
estimate and project trends, analyze the implications of revenue sources,
and address concerns of tax equity.
Students will be evaluated
based on mid term, final, a community budget project, presentations
and chapter exercises.
COURSE PROCEDURES
There are reading assignments for each week. The pace of the class
may not always be synchronized with the assignments. You need
to keep current with the readings and review the material before
the weeks work begins. The reading assignments are the basis for the
class work.
The class is taught using
the Socratic method. The faculty is responsible for posing appropriate
questions that will bring issues into focus and generate discussion
and analysis. The student’s role is to provide the answer based
on the readings, experiences and an analysis of the materials. Students
are also encouraged and rewarded for questioning material provided.
Each student is responsible
for all information presented in each class meeting . This includes
substantial course material and procedural matters such as changes
in schedules, assignments, etc. If you cannot attend class you are
still personally responsible for all the information both substantive
and procedural.
REQUIRED MATERIALS
John L. Mikesell, (1995)
Fiscal Administration: Analysis and Applications for the Public
Sector. 6th edition. Belmont: Wadsworth.
On-line web resources- See individual web pages for each week for
details and links
A hand held calculator for business or statistical analysis. These
calculators will typically include keys for exponents, roots, powers,
etc.
Recommended
Korey, John (2002)
California Government 3rd edition. Boston:
Houghton Mifflin.
GRADING
| Examinations:
Mid term (20) and Final (20) |
40 |
| Project * |
25 |
| Presentations
in Week 5** and Week 10 |
10 |
|
Chapter exercises* (There are 6 exercises. Students will be graded
on best 5 of 6) |
25 |
| TOTAL |
100 |
* Please maintain a copy
of ALL assignments submitted for a grade.
**Brief paper will be averaged into mid term test grade. Presentation
in week 5 is to provide feedback on presentation skills. Presentation
points will be earned in week 10.
Chapter Exercise:(5 points for up to 25 points) There are exercises
for 6 weeks based on the chapters in Mikesell. To earn these points
all exercises need to be to a fellow student for review during the class
assignment and handed in to for a grade BEFORE the class session has
ended. If exercises are not submitted in a timely fashion the student
will receive "0" points for the assignment. However only
the best scores from 5 of the 6 assignments will be used to compute
the grade. There are no make up assignments; however, students may
submit assignments early via email to smemerson@csupomona.edu
Examinations. (40 points)
There will be 2 exams this quarter. They typically cover five chapters
in Mikesell as well as the related materials provided
in class discussions, on the web and in handouts.
It is assumed that students will be in class each class meeting.
There are NO make up exams. If a student is not able to be in
class for an exam, the student may arrange to take the exam ahead
of schedule. A missed exam is worth "0" points.
Project.: (25 points)
Presentations (10 points) For details on the course
project, see Project web page.
Schedule
| Week |
Date |
Topic |
Assignment |
| 1 |
9/25 |
Introduction:
Fundamental Principles
of Public Finance |
Mikesell - Introduction Chapter 1.
and
Community Budget Project. (Select
city work/reside in that is of mutual interest to 3-5 students) |
| 2 |
10/2 |
Fundamentals
(cont.)
Introduction to Taxation- Income tax. |
Complete
Chapter 1 discussion regarding Case Study 1-1.
Chapter 7 and Chapter 8 |
| 3 |
10/9 |
Taxation
on Goods and Services (includes UUT tax)
User Fees, Charges |
Chapter
9
Chapter 11 |
| 4 |
10/16 |
Taxation:
Property
Guest Speaker-
(R. Clark, Finance Director for La Verne) |
See
Chapman's Unexpected Consequences. Primary focus will be on sections
3 and 4; pages 11-29 (Chapter 10 in Mikesell optional)
"Everything you wanted to know about revenues for Ca.
cities and were afraid to ask" |
| 5 |
10/23 |
QUIZ
--
Groups |
Quiz
on Chapters 1, 7, 8, 9,11 and Chapman
Brief paper and short presentation on handbook A and B
sections. |
| 6 |
10/30 |
Logic
of the Budget Process |
Mikesell, Chapter 2 Completed
|
| 7 |
11/6 |
Budget
Structure and Institutions |
Mikesell, Chapter 3 |
| 8 |
11/13 |
Methods and Practices |
Mikesell, Chapter 4. |
| 9 |
11/20
|
Budget
Classification and Reform
|
Mikesell,
Chapter 4.
|
| No
class. |
11/27 |
Happy
Thanksgiving
|
|
| 10 |
12/4 |
Citizen
handbook |
Students
submit handbook with appropriate backup analysis and citations.
Students present handbook information. |
| |
12/11at 6:00 p.m. |
FINAL
EXAMINATION |
Mikesell
chapters 2, 3, 4, and 5 and related materials on web pages.
|
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