Public Budgeting and Fiscal Administration

Course Details

Course Number: PUAD 5943  Section Number: X1

Fall 2011

Location: Online

Days & Times: NA

Course Attachments


Fiscal Administration: Analysis and Applications   ISBN: 978-0-495-79582-7

MSU Faculty Member
Dr. Kirk C Harlow   
view Profile »

Course Objectives


1.                   Demonstrate knowledge of and the basic principles of financial accounting necessary as an input on management control;

2.                   Demonstrate understanding of management control processes in public-sector and nonprofit organizations;

3.                   Demonstrate a knowledge of the methods of evaluating programs from a cost-benefit perspective;

4.                   Demonstrate knowledge of budgeting and budget analysis;

5.                   Demonstrate knowledge of the application of cost information to make decisions;

6.                   Demonstrate an understanding of the various approaches to financing public-sector organizations;

7.                   Demonstrate an understanding of the various policy implications of public-sector expenditure and financing practices;

8.                   Demonstrate, through written assignments, the ability to synthesize theories and other related materials from the field of public administration in a coherent and concise fashion; and

9.                   Engage in problem-solving exercises and/or case preparation that demonstrate critical thinking skills when addressing current issues in public administration, financial management, and policy.


Course Expectations

Class Requirements and Assignments:


All individual assignments should be submitted through the WebCT email for the course.  Do not use the university email address for submitting assignments.


When posting to discussions, it is better to post directly than to use attachments.  You can cut and paste from Word or some other word processor software to the discussion if you want to prepare a comment over time.  Use Word attachments for assignments sent directly to the professor.


Student bio


Each student should post a brief biographical sketch that lays out his or her background, experience, current program in which they are enrolled, and anything else you want to let people know about you.  This is a requirement.


Class discussion


Discussions are opened as the semester progresses.  These discussions are focused on application of the course content through discussion questions, problems, and/or brief case studies (Case studies that will be included in the discussions are identified in the Schedule section of this syllabus), as well as the exploration of current events relevant to the course.  Students also are encouraged to initiate topics.  Students are encouraged to post both comments and questions and treat the discussion as a discussion that might occur in a classroom.  For example, you might add something from work that is relevant to the course, or comment on a current event like a change in Federal or state policy that is related to the course.  All students are expected to contribute to this discussion at least once per week for all but the last three weeks of the semester, but this is a minimum requirement to ensure you do not receive zero points.  The total points are assigned at the end of the semester.


Homework Questions/Cases/Problems. 


Students will be assigned problems, questions and/or case studies to be completed and turned in to the instructor directly on the dates noted below.  Assignments will be posted in the Course Assignment area of WebCT.  Assignments must be completed by the date noted. 


Research Paper. 


Students will be expected to prepare a 10-15-page research paper on a subject relevant to the class.  This paper must be distinct from your file paper unless approved by the instructor.  A minimum of 10 peer-reviewed research articles must be cited using the APA style (See for good information on APA style and a lot of other valuable suggestions on how to write).  Use of the research databases available through the MSU Library is encouraged and an easy way to find good research articles.  In general, you cannot find the types of articles that meet the course requirements without using the library databases.  .


Final Exam. 


There will be an oral final exam posted.  The exam will cover the content of the course and may include anything from answer a general question to providing the definition of a term you should know.  The exam will be schedule to take 30 minutes (plan for an hour to ensure that you do not get squeezed for time), and may be done face-to-face in my office or over the telephone. 


Grading Standards


                A=90-100 %

                B=80-89 %

                C=70-79 %

F=69% or less


Submission Format PolicyAPA style

Note: You may not submit a paper for a grade in this class that already has been (or will be) submitted for a grade in another course, unless you obtain the explicit written permission of me and the other instructor involved in advance.

Plagiarism Policy Plagiarism is the use of someone else's thoughts, words, ideas, or lines of argument in your own work without appropriate documentation (a parenthetical citation at the end and a listing in "Works Cited")-whether you use that material in a quote, paraphrase, or summary. It is a theft of intellectual property and will not be tolerated, whether intentional or not.

Student Honor Creed

As an MSU Student, I pledge not to lie, cheat, steal, or help anyone else do so."

As students at MSU, we recognize that any great society must be composed of empowered, responsible citizens. We also recognize universities play an important role in helping mold these responsible citizens. We believe students themselves play an important part in developing responsible citizenship by maintaining a community where integrity and honorable character are the norm, not the exception. Thus, We, the Students of Midwestern State University, resolve to uphold the honor of the University by affirming our commitment to complete academic honesty. We resolve not only to be honest but also to hold our peers accountable for complete honesty in all university matters. We consider it dishonest to ask for, give, or receive help in examinations or quizzes, to use any unauthorized material in examinations, or to present, as one's own, work or ideas which are not entirely one's own. We recognize that any instructor has the right to expect that all student work is honest, original work. We accept and acknowledge that responsibility for lying, cheating, stealing, plagiarism, and other forms of academic dishonesty fundamentally rests within each individual student. We expect of ourselves academic integrity, personal professionalism, and ethical character. We appreciate steps taken by University officials to protect the honor of the University against any who would disgrace the MSU student body by violating the spirit of this creed. Written and adopted by the 2002-2003 MSU Student Senate.

Students with Disabilities The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights protection for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Disability Support Services in Room 168 of the Clark Student Center, 397-4140.

Safe Zones Statement The professor considers this classroom to be a place where you will be treated with respect as a human being - regardless of gender, race, ethnicity, national origin, religious affiliation, sexual orientation, political beliefs, age, or ability. Additionally, diversity of thought is appreciated and encouraged, provided you can agree to disagree. It is the professor's expectation that ALL students consider the classroom a safe environment.

Contacting your Instructor All instructors in the Department have voicemail in their offices and MWSU e-mail addresses. Make sure you add your instructor's phone number and e-mail address to both email and cell phone lists of contacts.

Attendance RequirementsMust contribute to discussion at least once per week.

Writing Proficiency Requirement All students seeking a Bachelor's degree from Midwestern State University must satisfy a writing proficiency requirement once they've 1) passed English 1113 and English 1123 and 2) earned 60 hours. You may meet this requirement by passing either the Writing Proficiency Exam or English 2113. Please keep in mind that, once you've earned over 90 hours, you lose the opportunity to take the $25 exam and have no option but to enroll in the three-credit hour course. If you have any questions about the exam, visit the Writing Proficiency Office website at, or call 397-4131.