Public Budgeting Systems

Transcription

1 Public Budgeting Systems Index #: / 20:834:542:TP SCHOOL OF PUBLIC AFFAIRS AND ADMINISTRATION RUTGERS UNIVERSITY NEWARK Professor Information Dr. Richard Box Phone: (by appointment, please) boxrc3@gmail.com Online Summer Session III, 2018 This syllabus is subject to change MPA Mission Statement: Through a culture of innovation and based upon the values of diversity, competence, knowledge, service, and ethical practice, we pursue an evidence-based approach to the effective, equitable, and accountable implementation of public policy. Distinguished academic scholars, complemented by adjunct faculty rich in relevant government and nonprofit experience, deliver a capacity-based curriculum. We are dedicated to student success in applying such knowledge via effective and ethical public service leadership. Grading Final grades in this course will be assessed using the following breakdown: Letter Grade Definition Numerical Equivalent A Outstanding B+ Very Good B Good C+ Intermediate C Satisfactory F Failing < 69.5 Support for Students with Disabilities: Rutgers University welcomes students with disabilities into all of the University's educational programs. In order to receive consideration for reasonable accommodations, a student with a disability must contact the appropriate disability services office at the campus where you are officially enrolled, participate in an intake interview, and provide documentation: If the documentation supports your request for reasonable accommodations, your campus s disability services office will provide you with a Letter of Accommodations. Please share this 1

2 letter with your instructors and discuss the accommodations with them as early in your courses as possible. To begin this process, please complete the Registration form on the ODS web site at: For more information, please contact Kate Torres at (973) or in the Office of Disability Services in the Paul Robeson Campus Center, on the 2nd Floor or by contacting Academic Integrity: The University s Honor Code is in effect at all times. For more information, please visit: Student Learning Outcomes By the end of this seminar, students will be able to achieve the following student learning outcomes: To be able to lead and manage in public governance (SLO 1). To participate in and contribute to the public policy process (SLO 2). To analyze, synthesize, think critically, solve problems, and make decisions (SLO 3). To articulate and apply a public service perspective (SLO 4). To communicate and interact productively with a diverse and changing workforce and citizenship (SLO 5). Texts Required Willoughby, Katherine G Public Budgeting in Context: Structure, Law, Reform, and Results. San Francisco, CA: Jossey-Bass. Rubin, Irene S The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing. 8 th ed. Los Angeles, CA: Sage Publications. [Note: Only the eighth edition can be used for this course.] Both required books are available in Kindle format, which can be read via the Kindle app for personal computer (Kindle PC). A Kindle device is not required. The website for the app is: Recommended Turabian, Kate L A Manual for Writers of Research Papers, Theses, and Dissertations. 8 th ed. Chicago: University of Chicago Press. [Note: The new ninth edition may also be used.] Course Description The course offers a broad introduction to the field of public budgeting and financial management. This is a complex area of governmental policy and practice, in which public policies are carried out through allocation of programmatic resources. It is at the heart of politics and decision making in the federal government and in state and local governments, making it important to an understanding of current public affairs. 2

3 The semester is organized around three elements. The first is weekly reading and discussion. The learning process is based on: analytical notes class members write on assigned readings; online dialogue among class members and the professor about the readings; and comments and projects provided by the professor on issues such as entitlement financing, defense expenditures, governmental fund accounting, and analysis of financial condition. The second element of the course provides exposure to cutting-edge topics in professional budgeting, through writing a paper on selected articles from a practitioner-oriented magazine. The third element uses professional criteria on best budgeting practices to write an analysis of the contents of award-winning municipal budgets. Assignments Reading Notes and Weekly Discussion Content of Reading Notes Each week that has assigned readings includes three readings, consisting of text chapters or topical websites. Class members write notes on one key idea from each of the readings the notes are intended to encourage reflective reading and informed discussion. Key ideas usually appear in specific parts of a reading, though one could appear throughout a reading. Each reading notes entry describes what the class member finds to be an important or interesting idea in the reading. An entry then analyzes one or more of the following aspects of the idea: strengths and/or weaknesses, practical application, points of interest or confusion, connection with other readings from this course or elsewhere, connection with current events or personal experience, or other features that seem notable. Reading notes entries related to the Rubin text should, where appropriate, use the minicase studies as part of the discussion. They are helpful in illustrating concepts. It should be emphasized that reading notes entries are about key ideas related to course materials. They involve thoughtful discussion of specific concepts they do not merely summarize key ideas or entire readings. Format of Reading Notes Readings and key ideas should be clearly labeled with the name(s) of the author(s) of the assigned reading, the key idea, and its location in the reading if page or Kindle numbers are given (most websites are not page numbered). An example of a key ideas entry is shown at the end of the syllabus. Using that example, a reading notes heading would appear as: Rubin, budgeting and form of city government, Kindle (or, pages 92-95). A reference list need not be included with reading notes (as well as weekly dialogue), but in-text parenthetic citation for page numbers or Kindle locations must be given for quotations and for use of ideas from the readings where there are page or Kindle numbers. Full parenthetic citation with author name and date is not necessary because the reading is specified by the assignment. Sources from course readings outside the weekly assignment should be cited, giving the web addresses of online sites. Excessive quotation should be avoided; concepts should be summarized in the student s words. Each key idea should be discussed in words, not including citations, references, quotation, lists, or web addresses, and separated into paragraphs where appropriate. 3

4 Posting Notes Reading notes are posted by the Tuesday of the assignment week. All reading notes for the week are entered directly (not by attachment) in a single post to the weekly discussion site and to the weekly assignment site. The posting in the discussion site allows for dialogue with class members; the posting to the assignment site allows the professor to comment upon and grade the reading notes. Incomplete assignments (brief or with readings missing) are not to be posted. The professor may respond to the reading notes discussion when an additional thought or clarification would be appropriate. Grading of Notes Notes are given three points if they present an adequate review of material with supported analytical comments and clear and accurate writing. Notes that show incorrect review of material, insufficient analysis, incorrect format or length, readings missing, late posting, or problems with writing are graded two, one, or zero points. Comments on the Reading Notes of Class Members Each student posts thoughtful and substantive comments on the key ideas of at least three other class members each week. To the extent possible, different class members should be chosen for comments each week. The comments are posted by Thursday. Each entry is words in length. The weekly discussion is a participatory process intended for those who have read and written about the assigned material. For this reason, only class members who have posted complete reading notes within the schedule may participate in the week s discussion for credit. Thoughtful comment posts of appropriate number and length are graded one point. Professor s Comments On Friday or Saturday, the professor posts comments on aspects of the week s reading, offering additional information, asking questions, or providing a brief research project. By Sunday, class members post a reply words in length that responds directly to the professor s comments. The reply is posted in the prof s comments thread. Thoughtful replies of appropriate length are graded one point. Time Requirements Reading notes and required discussion postings are given credit if they are posted by 11:59 p.m. Eastern time on the last day of the time window specified (follow-up discussion postings can be made at any time). By arrangement with the professor, reading notes and weekly discussion may be submitted outside the regular schedule. Class members are not obligated to respond to materials that have been posted late by others. Overview of the Weekly Schedule By Tuesday: Reading notes posted. By Thursday: Comments on reading notes posted. By Friday or Saturday: Prof s comments posted. By Sunday: Class members post replies to prof s comments. 4

5 Budget Articles Paper Content of Papers This assignment is designed to familiarize class members with current topics in the professional literature of public budgeting. Class members choose four articles to read and discuss from Government Finance Review, a magazine published by the Government Finance Officers Association (GFOA). GFOA is a nonprofit organization that promotes best budgeting practices. Three-quarters of the 19,000+ GFOA members work in local government, 17% are in schools and other special districts, and 7% are in state, provincial, or federal organizations. The chosen articles should relate to topics from course readings or discussion and may or may not address a common theme. The website for Government Finance Review is To find articles for the paper, open the website, put a check in the category Budgeting & Financial Planning, and sort articles by date. Read the titles of articles from the most recent back through 2012, to the point at which 2011 begins. Choose four articles to read (not all from the same year) that seem interesting and are related to course concepts, then write a review paper on the articles in the format described below. Format of the Paper An Articles Paper contains the following elements: At the top, student name, the date, and assignment identification (Budget Articles Paper). Four sections ( words per section), one for each article, each with a heading identifying the author(s) and the title of the article. Example: Shayne Kavanagh and Sam Savage, Speaking Uncertainty to Power: Risk-Aware Forecasting and Budgeting. In each section, a description of the central topic of the article and some of the more important concepts. Format is single-space, parenthetic citations are given in Turabian format with page numbers, and font is Times New Roman, 12 point. A separate conclusion ( words) at the end of the paper summarizing what the class member has learned from reading the articles, including discussion of connections with course concepts. A reference list at the end of the paper in Turabian format. Using the example shown above, a reference list entry for one of the articles would appear as: Kavanagh, Shayne, and Sam Savage Speaking Uncertainty to Power: Risk-Aware Forecasting and Budgeting. Government Finance Review, April, [Note: Page numbers are optional for magazine articles in Turabian style; they will be shown for purposes of this project.] Posting and Grading of Papers The completed Budget Articles Paper is posted by Thursday of the week in which it is due. It is posted in both the discussion thread and the assignment thread for the Articles paper, in text form for discussion and as a single attached Word file (not PDF) for the assignment. Papers are worth 15 points. Comments on Papers By Sunday, each class member posts comments on the papers of three other class members, discussing concepts of interest and linking them to course concepts where appropriate. Comments on each of the three papers are words in length and the comments are worth 5

6 2 points total. Budget Format Paper Content of Papers The budget is a primary tool for organizations to express goals and policies. Public organization budgets are built on line item numbers that show revenues and expenditures, but without explanation it is difficult for people other than insiders to understand the goal and policy purposes of a line-item budget. For this reason, many budgets include narrative and graphic explanations. Two examples are shown below. The first is the state budget for New Jersey in 2018, including a budget summary designed for public viewing and the detailed budget with line items and descriptive paragraphs. The budget summary contains descriptions of proposed programmatic initiatives for the coming year and the state s economy and projection of anticipated revenues. The second example is the 2017 budget for the City of Albany, New York. It includes a mayor s budget message, some explanatory graphs, and line items for anticipated revenues. These things are followed by line item proposed expenditures by department, with narrative for accomplishments and goals. State of New Jersey, Budget Summary Fiscal Year 2018: State of New Jersey, Governor s Recommended Budget detail, FY 2018: City of Albany, New York 2017 Budget: shx Some governmental budgets are shaped by professionally determined criteria for good budget practices. These budgets often go beyond the features found in a typical public-sector document. The Government Finance Officers Association has an annual award program recognizing budgets that meet criteria addressing issues such as conveying goals, describing trends, and specifying service objectives or measures of performance. Links are given below to GFOA websites that describe recommended best practices and award criteria (see the four principles and twelve elements of the budget process in the first website). There is too much information in these sites to absorb in depth, but they provide an overview of the budget contents and practices recommended by GFOA. GFOA Recommended Budget Practices : GFOA criteria for evaluating budgets: The Budget Format Paper examines the budgets of two cities that received the GFOA Distinguished Budget Presentation Award for Open the award website, 6

7 and filter by municipality (most of the awards go to cities). Then filter by two states that might be interesting and choose one municipality from each state; it will be helpful to open the budgets of several cities before making final choices. For purposes of contrast it will be good to choose one relatively large city and one smaller city. All the budgets on the awards list should be technically excellent, presenting full data and explanation in a way that residents without special knowledge or training can understand. Some go well beyond this, offering a view of their cities that may include a historical perspective, extended description of economic conditions, plans for the future, or other features the mayor, council, or staff want to highlight. Award-winning budgets can be more than documents recording financial facts for units of government they often are designed to reach out and draw readers into a sense of pride in community. Format of the Paper The Budget Format Paper should be three to four single-space pages in length, not including references. Student name, the date, and assignment identification (Budget Format Paper) are at the top, with a title for the paper. Section headings and paragraphs should be used as appropriate to separate thoughts. Parenthetic citations with page numbers or Kindle locations are given in Turabian format and a reference list is shown at the bottom of the paper. Font is Times New Roman, 12 point. The structure of the paper is not specified in the assignment, but its purpose is to use course concepts and GFOA materials to: - Describe major issues, trends, challenges, and initiatives discussed in the budgets. - Describe how the budgets display and explain technical matters with narrative and graphics in addition to line items. - Discuss how the budgets utilize program and performance techniques. Program format offers mission and goals-based narrative and performance format shows measurable objectives. - Assess the extent to which someone not familiar with specifics of finance in these cities would be able to understand program priorities and functions in each departmental area. - Identify any features of the budget that seem particularly innovative, different, or interesting. - Offer thoughts about ways in which these budgets differ from the more typical state and local examples shown above. Examples of reference list entries for materials used in this project: City of Albany Proposed Budget. Accessed March 6, shx. Government Finance Officers Association Recommended Budget Practices: A Framework for Improved State and Local Government Budgeting. Accessed March 6,

8 Posting and Grading of Papers The completed Budget Format Paper is posted by Saturday of the week in which it is due. It is posted in both the discussion thread and the assignment thread for the Articles paper, in text form for discussion and as a single attached Word file (not PDF) for the assignment. It is posted both in the discussion thread and the assignment thread for the Format paper. Papers are worth 25 points. Comments on Papers By Tuesday of the following week, each class member posts comments on the papers of three other class members, discussing concepts of interest and linking them to course concepts where appropriate. Comments on each of the three papers are words in length and the comments are worth 3 points total. Process and Standards Attribution and Plagiarism When writing about, paraphrasing, or quoting the work of others, students must give proper attribution in the form of parenthetic citations and reference lists and quotation marks around directly quoted phrases or sentences, using the author-date parenthetic citation and reference list format of the most recent editions (8 th or 9 th ) of the Turabian Manual. (For basic examples, see the online Turabian Quick Guide; be sure to use the author-date tab.) Every concept from a source that is discussed or quoted is given a citation for the author(s) and a corresponding reference list entry for the source (reference list entries are not provided for reading notes). Page or Kindle location numbers, where available, are shown with quotations and discussion of concepts with a specific location. Failure to provide attribution is plagiarism. Plagiarism is not allowed and fabricating quotations that do not appear in source material is also unacceptable. In weekly discussion, page number citations should be given to indicate locations in source materials. Full parenthetic citations with reference list entries are only needed when referring to works other than those assigned for the week. Writing The standard for writing in this course, including writing in online dialogue and messages, is that of the professional workplace and a graduate degree program. Writing must be clear, straightforward, and correct in punctuation and use of language. Difficulties with writing that are noted by the professor should not appear in later written work this is a criterion for grading in the course. The body of text in attachments will be formatted in Times New Roman 12 point font, single space. Papers should include student name, date, and heading or title and should have numbered pages. The electronic title of attached files should begin with the student s last name, as in Smith, Budget Format Paper. A writing guide is provided for use of class members in this course. It gives guidance on common writing issues and offers a discussion of the structure and function of attribution styles (citation and referencing format). 8

9 Length of Entries Lengths of entries or assignments specified in the syllabus do not include citations or references, quotation, lists, or web addresses. For material typed directly into the course site, the length applies to the posted result. Communication Class communication will be through the course system; the professor s personal address can be used if needed. It is the responsibility of students to check frequently for messages or announcements. The professor cannot be available at all times. If you have not received a response within 24 hours, resend your message or use the professor s personal address. If it is an emergency, call the home office number in the syllabus heading (other calls should be by appointment). Problems with computers and use of the Canvas course site are the student s to resolve; Rutgers technical staff can be helpful. Work Standards Success in the course depends on timely participation and maintaining work standards. A failing course grade will be assigned to students who fail to: Receive any grade points for three or more of the eight sets of reading notes; Receive any grade points for three or more of the eight weekly discussion sessions on reading notes or replies to professor s comments; Complete the articles paper, comments on articles papers, format paper, or comments on format papers according to the syllabus schedule, or fail to receive a grade above F on any of these assignments; Write in a manner appropriate to a professional graduate program. Due Dates/Deadlines Assignments are due by 11:59 p.m. Eastern time on the day specified. Because replying to the work of others is a significant part of the course process, posting by the due dates is important. Point deductions may be made for late work. If you have difficulty submitting material on time, please contact the professor as soon as possible. Assignments posted late in the absence of arrangement with the professor or serious and unanticipated emergency are not read or graded for credit. Grading Grading Scale There will be 85 points possible in the course. Assignments other than reading notes, weekly discussion, and comments on papers are graded 15 or 25 points, as shown below (Course) A B B C C F <10 <17 <59 9

10 Late work, if accepted, may be graded down. Course grades of incomplete are discouraged and are given only when a specific part of the required course work from the later part of the semester remains unfinished due to unforeseen circumstances. All grades are entered weekly in Canvas. The course grade is the final cumulative total. Individual course grades may be adjusted based on improvement or decline over the semester. Points for Assignments Available points by assignment are given below. Thoughtful analysis, use of specifically identified course concepts, quality of writing, and correct citation and reference style are important grading factors for written work. - Eight reading notes, total 24 points. - Participation in online discussion, total 16 points. - Budget Articles Paper, 15 points. - Comments on Articles papers, 2 points. - Budget Format Paper, 25 points. - Comments on Format papers, 3 points. Grading Rubric Exceeds expectations ( A range): Thoroughly addresses required elements of the assignment Written clearly and logically Appropriate length In specified format Parenthetic citations with page numbers or Kindle locations, or full author-date-page/location citations are provided where appropriate, in correct style Reference list in correct Turabian author-date style is provided where required Largely error-free writing Meets expectations ( B range): Addresses required elements of the assignment; some entries may not be well developed Reader can follow the logic of the writing Appropriate length Largely in specified format Some parenthetic citations missing or incorrect Where a reference list is required, there are several errors A few difficulties with sentence structure, grammar/punctuation, or clarity of meaning Does not meet expectations ( C or below): Addresses required elements of the assignment in a fragmentary, inadequate manner Logic or organization is difficult to follow Length is too short or too long Not in specified format Parenthetic citations are inadequate or incorrect Where a reference list is required, there are multiple errors and/or parts are missing Multiple difficulties with sentence structure, grammar/punctuation, or clarity of meaning 10

11 Course Schedule Wi = Willoughby, Public Budgeting in Context Ru = Rubin, The Politics of Public Budgeting Black dots are assigned readings Numbers are chapters 1. May 29-June 3, Introduction to the Course By Thursday evening post a personal introduction that includes the two items described below. The introduction is not graded. Please feel free to say hello to other class members by responding to their introductions. - Tell us where you live, give a brief description of your work history and current occupation, discuss your professional and intellectual interests, and tell us what exposure, if any, you have had to budgeting and finance in public or nonprofit organizations. - Please read the syllabus thoroughly, then include in your introduction any questions or concerns you may have about it. Don t hesitate; if you have a question about something, other people may well be thinking the same thing. A question asked now can help avoid a problem later. If you have no questions, just note that. Be sure to have textbooks ready for next week s assignments. The Willoughby text is not available for one or two-day shipping. Both books are available in Kindle format, which can be read via the Kindle app for personal computer (Kindle PC). A Kindle device is not required. The website for the app is: Download/dp/B00UB Book page numbers are not given in the Kindle format, so for citation purposes Kindle location numbers will be used. 2. June 4-10, An Overview of Public Budgeting Wi 1, Overview of Modern Public Budgeting Wi 2, Budget Foundations in Selected Countries Ru 1, The Politics of Public Budgets 3. June 11-17, Budgeting History and Techniques Wi 3, Budget Law and History of the US Federal Government Wi 10, Budget Mechanics and Reforms Ru 9, Budgetary Decision-Making and Politics 4. June 18-24, State and Local Budgeting Wi 4, Budget Foundations in US States Wi 5, Budget Foundations in US Local Governments Blessett, Brandi, and Richard C. Box Sharecropper Finance: Using the Justice System as a Public Revenue Source. Public Integrity 18, no. 2: Online library search path: - Rutgers Dana Library home page, Journal Titles, type Public Integrity - Public Integrity: PI - Public Integrity: PI 11

12 - Full text available: 07/2003 to present , issue 2 5. June 25-July 1, Expenditures Wi 12, The Results of Government Spending Ru 5, Expenditures: Strategies, Structures, and the Environment Ru 6, The Politics of Balancing the Budget 6. July 2-8, Revenues Wi 11, Funding With Taxes and Other Revenues Ru 2, Revenue Politics Ru 3, The Politics of Process 7. July 9-15, Budget Articles Papers - Papers due July 12 - Comments due July July 16-22, Budget Leadership Wi 6, Executive Leadership and the Budget Agenda Wi 7, Budget Powers of the Legislative Branch William Bradley, The Transition: Jerry Brown s Last California Budget July 23-29, External Controls on Budgeting Wi 8, Public Budgeting and the Courts: Judicial Influence on Economies and Budgets Ru 8, Controlling Waste, Fraud, and Abuse Hunter Woodall and Katy Bergen, Kansas Supreme Court Rules New School Finance Formula is Unconstitutional July 30-August 5, Politics and Implementation Wi 9, The Bureaucracy, Citizens, the Media, and Public Budgets Ru 4, The Dynamics of Changing Budget Processes Ru 7, Budget Execution: The Politics of Adaptation 11. August 6-12, Budget Format Papers - Papers due August August 13-15, Comments on Budget Format Papers - Comments due August 14 12

13 Example of a Key Ideas Entry Rubin, budgeting and form of city government, Kindle [or, pages 92-95]. It was interesting to read about differences between cities in who shapes the annual budget. The minicase on San Diego describes the mayor s budgetary powers in a strong-mayor city (2326). The city council has little time to react to the mayor s budget and they usually pass it intact. The mayor can veto a budget passed by the council and it takes 8 of 11 councilmembers to override it. The mayor can also move money between departments and cut up to 15 percent from the budget. This looks like a separation of powers structure, in which the mayor heads the executive branch and the council is the legislative branch; the two branches have competing powers. I was a supervisor in a medium-sized city with a council-manager structure. The mayor and council worked together and their appointed professional city manager directed daily affairs. The city manager sought input on budget priorities from the governing body, departments, and local residents before preparing the budget. When it was time to discuss and pass the budget, people were familiar with its contents and felt a sense of ownership. The result was a collaborative process very different from the one in San Diego. 13