**To identify the major scholars in the field of budgeting and their corresponding contributions to the academic literature;
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1 Governmental Budgeting PUAD 5503 Monday and Wednesday 6pm - 9pm Instructor: George Middlemist GEORGE.MIDDLEMIST@ .UCDenver.edu Office Hours: By Appointment INSTRUCTOR BIO George Middlemist is the Associate Vice President of Administration and Finance at Metropolitan State College of Denver. He has worked for Colorado Higher Education for nearly 14 years in many capacities, including serving as the College's Controller and Interim Vice President of Information Technology. Prior to his work at Metro State, George served at the Colorado State Auditor's Office and worked in the private sector. He earned his bachelor's degree in Accounting at Oklahoma State University and his master's degree in Business Administration with an emphasis in Accounting from Colorado State University. In addition to his work at Metro State, George is currently a third year PhD student in the School of Public Affairs. COURSE DESCRIPTION AND PURPOSE PUAD 5503 focuses on theory and practices of government budgeting, including cycles, formats, political considerations, costing and analytical tasks. The material will cover both operating and capital budgeting, plus fiscal management issues. This course integrates lecture with discussion, as education is a participatory and collaborative learning experience. In PUAD 5503 we will explore a variety of topics related to governmental budgeting, including the fundamental theories, structures, and processes of budgeting. Our study will begin with the assigned readings. We will investigate interpretations and applications of the concepts and ideas in our discussions. Lectures are designed to summarize and supplement the assigned readings, answer questions, and stimulate student interaction. Part of your responsibilities as graduate students is to synthesize the readings and understand their cumulative relevance to our discipline, both as an academic program and in its practical applications to your career. COURSE OBJECTIVES At the end of this class, my goals for you are as follows: **To understand the process governments use in budgeting; **To understand the major concepts, principles, and processes related to governmental budgeting and how these terms and ideas apply to contemporary social, political, and economic issues; **To identify the major scholars in the field of budgeting and their corresponding contributions to the academic literature;
2 **To articulate fundamental thoughts and opinions on budgetary issues and processes using terminology from the field in your arguments and explanations. COURSE REQUIREMENTS AND GRADING Grade Scale: A A B B B C C C D 0-59 F The first key to the student's success in this course is preparation for class by reading the prescribed materials and completing assignments. Active class participation (speaking and listening) is also valued and serves as a catalyst to individual and group learning. Since there is usually more than one answer to the question under consideration, the successful student will demonstrate the ability to present a reasoned argument, and support that position with cogent reasoning, references to assigned readings, and real-world examples. The expression of intellectual courage, rigorous research, and critical thinking should be reflected in the student's writing, oral presentations, and class participation. As in life, you will get out of this course what you put into it. Attendance and Participation - 10% Since this is a summer course, it is essential that you make every effort to attend each class. Since it is a master s level course, it is also important that you actively participate in the class discussions. Article Reviews and Presentations - 20% Each week (starting in Week 2) three students will individually present a 5 minute presentation on an article related to budgeting. Students will write a 1-page paper (single spaced, 1 inch margins, 12 pt font) that critically discusses the issue, relating it to the content of the course. A sign up sheet will be passed around the class on the first week so that students can select the week they would like to present. Students will make two presentations during the course of the semester. Budgeting/Issue Paper - 35% Students will select an issue or topic that is important to the field of budgeting and submit a 10- to 12-page research paper (double spaced, 1 inch margins, 12 pt font) that is enlightening, thorough, and insightful, applying what they have learned in the course. Because the timeline is 2
3 short during the summer semester, a brief description of your paper topic will be due the second week of classes. Final - 35% A take home final will be given with students having one week to complete the exam. It will be a case study that I identify, which has elements from areas we have studied. You will apply the concepts that you have learned to answer the question. The final must be no longer than 10 pages (double-spaced, 1 inch margins, 12 pt font). Further details will be provided as the semester progresses. * For all papers, you must use APA citation standards, double spacing, 1 inch margins, 12 pt Times New Roman font, and may not exceed the required pages. In order to promote a green environment, please print your assignments on both the front and back sides of the page if possible. You may also me your assignment prior to the start of class on the due date. REQUIRED TEXTS Gosling, J.J.. (2009). Budgetary politics in American governments (5 th ed.). New York: Routledge. ISBN Gosling s book helps to explain governmental budgeting and all the dynamics between the actors, institutions, and processes of public budgeting at the federal, state, and local government levels. Several other readings will be required. These are identified with each specific class period and are intended to help increase the discussion on that day s topic. I will have electronic copies available for , or you may download from the Auraria Library website. To receive them via you will need to me and request the articles. 3
4 CALENDAR Week 1 June 6 and June 8, 2011 Introduction June 6 Syllabus Review and Student Introductions What constitutes the discipline and field of governmental budgeting? Public Budgeting in Perspective June 8 Gosling Chapter 1 Cleveland, F.A. (1915). Evolution of the budget idea in the United States. The Annals of American Academy of Political and Social Science, 62, Schick, A. & LoStracco, F. (2000). The Federal Budget: Politics, Policy, Process. Washington D.C.: The Brookings Institution. Pages Week 2 June 13 and June 15, 2011 Budgetary Decision Making June 13 Gosling Chapter 2 Davis, O.A., Dempster, M.A.H. & Wildavsky, A. (1966). A theory of budgetary process. The American Political Science Review, 60(1), Jones, B.D. & Baumgartner, F.R. (2005). A model of choice for public policy. Journal of Public Administration Research and Theory, 15(3), Budget paper topics due. Budgetary Decision Making June 15 Meyers, R.T. (1994). Strategic Budgeting. Michigan: University of Michigan Press. Pages Rubin, I. (2007). The great unraveling: Federal budgeting, Public Administration Review, 67(4), Rubin, I.S. (1990). Budget theory and budget practice: How good the fit? Public Administration Review, 50(2), Week 3 June 20 and June 22, 2011 Budget Organization and Structure June 20 Gosling Chapter 3 Schick, A. (1966). The road to PPB: The stages of budget reform. Public Administration Review, 26(4), Schick, A. (1973). A death in the bureaucracy: The demise of Federal PPB. Public Administration Review, 33(2), Budget Organization and Structure June 22 Gilmour, J.B. & Lewis, D.E. (2006). Assessing performance budgeting at OMB: The influence of politics, performance, and program size. Journal of Public Administration Research & Theory, 16(2), Lauth, T.P. (1978). Zero-base budgeting in Georgia state government: Myth and reality. Public Administration Review, 38(5), Schick, A. (1978). The road from ZBB. Public Administration Review, 38(2),
5 Melkers, J.E. & Willughby, K.G. (2001). Budgeters views of state performancebudgeting systems: Distinctions across branches. Public Administration Review, 61(1), Week 4 June 27 and June 29, 2011 Economics and Politics June 27 Gosling Chapter 4 Wildavsky, A. (1961). Political Implications of Budgetary Reform. Public Administration Review, 21(4), Taxing and Spending June 29 Gosling Chapter 5 Budget paper due. Week 5 July 4 and July 6, 2011 No Class July 4 National Budgeting July 6 Gosling Chapter 6 Keith, R. (2008). Introduction to the Federal Budget Process. CRS Report for Congress. Week 6 July 11 and July 13, 2011 Budgeting in the States July 11 Gosling Chapter 7 Botner, S.B. (1985). The use of budgeting/management tools by state government. Public Administration Review, 45(5), Budgeting in Local Units of Government July 13 Gosling Chapter 8 Cowen, S.S. & Dean, B.V. (1979). The use of zero-base budgeting in local government: Some observations. Interfaces, 9(4), Week 7 July 18 and July 20, 2011 Budget Execution and Financial Management July 18 Gosling Chapter 9 Patterns of Stability and Change in Public Budgeting Gosling Chapter 10 Final exam handed out in class. Week 8 July 25 and July 27 No class July 25 Final Exams due by 6pm July 27 5
6 CODE OF CONDUCT The code of conduct for this class will adhere to the high standards of educational learning and the excellent traditions of this academic institution. We all have a part to play in maintaining a positive learning environment. It is assumed that you will be punctual, keep me informed if you will have a departure from the schedule, come to class prepared and ready to exchange ideas with courtesy, respect, and appropriate humor. Open and frank discussion is encouraged. If you have a question, there are probably several others with the same question, so questions and suggestions are encouraged early and often. We also come from diverse backgrounds, and given the nature of public policies and political discourse, there will be significant differences in our views and the way we interpret and implement principles, so engage in lively (and respectful) debate and be able to disagree without being disagreeable. Remember some other basic rules, such as turning your cell phones off or to vibrate and to be respectful not only in the words you use but in the tone and body language you use in delivering those words. ACADEMIC DISHONESTY Academic dishonesty may take one of many forms and may occur with or without intent. In graduate programs, incidents of academic dishonesty are rare and, when they do occur, generally are in the form of unintentional plagiarism. More information about the academic honor code may be found at If you are accused of academic dishonesty, you have the option of denying or explaining the allegation. If you admit to being involved in academic dishonesty, or if you are found guilty of the same, one or more of several courses of action may be taken. The issue may be resolved internally (e.g., 0 on assignment, F in the course, mandatory withdrawal from the course). In addition to or instead of an internal resolution, action may be taken at the departmental or university level. At both levels, sanctions may include removal from the program (or university), documentation in your file, and/or a written reprimand. If you disagree with a finding of guilt or the formal handling of your case, the appeals options and process are detailed in the aforementioned website. Please note that, because you are in a graduate program, you are held to higher expectations than high school students and undergraduates. Incidents of academic dishonesty likely will be handled at the departmental or university levels. STUDENT DISABILITIES INFORMATION If you need special accommodations for a disability, please notify me during the first week of classes and we will work to ensure that you are provided with the accommodations that you need, based on University policies. 6
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