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Canyon College

COURSE SYLLABUS: Public Financial Management

Course Title: Department: Instructor: Prerequisites:

PA551 - Public Financial Management School of Political Science and Public Administration James P. Conroy, MS E-Mail -- Vita None

COURSE DESCRIPTION

This course is designed to furnish the student with a basic and fundamental understanding of public finance. As we will learn through our reading and exploration of this course, there is a vast difference between financial public administration and business finance. This course will center on the contrasts between the two administrations.

REQUIRED TEXT - Online Bookstore

Fiscal Administration: Analysis and Applications for the Public Sector. 6th Edition. By: Mikesell, John L., Copyright: Oct. 2002 or 2003. 656 or 672 pp, ISBN #: 015505855x

This text is available at the online bookstore.

STUDENT GOALS

At the end of the course, the student will be able to:

• Examine the logic of the government budget.
• Analyze and describe government taxation.
• Understand revenue forecasting, revenue estimating, and tax expenditure budgets.
• Understand the administration and processing of debt and pension funds.
• Understand the managing of funds of working capital and employee retirement.

GRADING PROCEDURE

Your grade will be determined as follows:

Midterm Exam: Final Exam: Discussion Questions:

25% 25% 25% and 25% respectively = 50%

The grades will be added and averaged to comprise your final grade. Each is based on 100%. Both the midterm and final examinations will be multiple choice types of questions. The final examination will not be cumulative, however. The mid-term will comprise chapters 1-8 and the final will entail chapters 9-16.

The discussion questions will be due as follows: weeks 1-4 will be due when the mid-term examination is due, or anytime earlier. Weeks 5-8 will be due when the final examination is due or anytime earlier. Please submit as an e-mail attachment to me along with the examination.

BREAKDOWN OF GRADES

100-90 89-80 79-70 69-60 Below 60

A B C D F

METHOD OF INSTRUCTION:

PA 551, Public Financial Management, is a distance-learning course offered through Canyon College. This class allows the student to work at his or her own pace; as such, it is essential that the student reviews all available materials located in the text, the syllabus, and any notes. Your mid-term and final examinations will be administered during the student's fourth and eighth weeks, respectively. We will read through this book and will, for the most part, review two chapters per week. As stated, this is a self-paced course and students can work at their own pace; however, exams will be administered during the above-referenced times.

Each student must submit to the instructor the following:

Name
E-Mail address, Telephone #
Course Expectations
Professional Work Experience
Educational Background/Major
Other Interests

COURSE SCHEDULE

Week 1

Assignment: Critically read Chapters 1 and 2 and submit responses to the following questions:

Chapter 1 - Fundamental Principles of Public Finance
Chapter 2 - Budgeting, Budget Structures, and Budget Reform

Chapter 1 - Question 1
Chapter 2 - Questions 3 & 4

Week 2:

Assignment: Critically read Chapters 3 and 4 and submit responses to the following questions:

Chapter 3 - Budget Structures and Institutions: Federal and State-Local
Chapter 4 - Budget Methods and Practices

Chapter 3 - Question 2
Chapter 4 - Question 1

Week 3:

Assignment: Critically read Chapters 5 and 6 and submit responses to the following questions:

Chapter 5 - Budget Classifications and Reform
Chapter 6 - Capital Budgeting, Public Infrastructures, and Project Evaluation

Chapter 5 - Question 1
Chapter 6 - Pick any question of your choice and submit response

Week 4 :

Assignment: Critically read Chapters 7 and 8 and submit responses to the following questions:

Chapter 7 - Taxation: Evaluation Criteria
Chapter 8 - Major Tax Structures: Income Taxes

Chapter 7 - Question 2
Chapter 8 - Question 2

Mid-Term Examination Released and Due
Discussion Questions Due

Week 5:

Assignment: Critically read Chapters 9 and 10 and submit responses to the questions:

Chapter 9 - Major Tax Structures: Taxes on Goods and Services
Chapter 10 - Major Tax Structures: Taxes on Property

Chapter 9 - Question 2
Chapter 10 - Question 6

Week 6 :

Assignment: Critically read Chapters 11 and 12 and submit responses to the following questions:

Chapter 11 - Revenue from User fees, User Charges, and Sales by Public Monopolies
Chapter 12 - Collecting Taxes

Chapter 11 - Questions 1 and 2
Chapter 12 - Question 3

Week 7:

Assignment: Critically read Chapters 13 and 14 and submit responses to the following questions:

Chapter 13 - Revenue Forecasting, Revenue Estimating, and Tax Expenditure Budgets
Chapter 14 - Intergovernmental Fiscal Relations: Diversity and Coordination

Chapter 13 - Questions 3 and 4
Chapter 14 - Question 1

Week 8:

Assignment: Critically read Chapters 15 and 16 and submit responses to the following questions:

Chapter 15 - Debt Administration
Chapter 16 - Managing Funds: Working Capital and Employee Retirement

Chapter 15 - Question 3
Chapter 16 - Questions 4 and 5

Final Examination Released and Due
Discussion Questions Due

This syllabus is subject to change at the discretion of the instructor.