Political Science 775: 
"Public Budgeting and Finance"

(Spring, 2012)

Meetings:  Tuesdays (6:10 - 8:40)

Instructor:   Mark E. Tompkins Office:    328 Gambrell Hall, USC -- Columbia

E-mail:    tompkins.mark@sc.edu
 
 Office Hours: 
 Tuesdays (2:15 - 4:15)
Wednesdays (9:00 - 11:00)
Tursdays (2:15 - 4:15)
Also Available by Appointment
 
Course Objectives: This course is designed to prepare students in the profession of public administration for their responsibilities in public budgeting and finance.   This material encompasses budgetary standards and practices in federal, state and local government, in special public entities, and in non-profit agencies.  Of necessity, the material is both prescriptive (there are well established standards to guide the formulation and presentation of  budgets in the public and non-profit sectors) and descriptive (there are a wide variety of public and non-profit entities at work, and they face very different challenges, opportunities and constraints in their budgetary practices).   In the course, we will examine both these standards and the practices of a diverse array of agencies.
More specifically, when students complete the course, they should:
✓ Understand and be able to explain the fundamental concepts and nomenclature of public budgeting and finance to a lay audience (including political leaders and citizens) and to employ these tools in professional settings;
✓ Be able to describe and explain typical budgetary processes and their consequences for public and non-profit budgeting;
✓ Be able to describe typical sources of public revenues and critically evaluate their use;
✓ Be able to critically analyze budgetary practices and their implications for long term fiscal sustainability;
 
Description of 
Course Conduct: 		Class time will be divided between lectures supplementing outside reading assignments and discussions based on these readings and other materials and, at semester's end, a presentation by each student.   Student participation will be expected and encouraged.   In addition, some brief materials (often, but not limited to news stories) will be distributed electronically;   students will be responsible for these).
A key assignment involves a critical review of an existing budget (state or local government, or a suitable non-profit agency).   Students will present their review in class at the end of the semester, with peer and instructor evaluation.
 A note about the Web Materials:   A variety of materials will be made available on the class Web site, including some assigned reading.   These materials will supplement and enhance the materials presented in class.   In no case should this create a disadvantage for any student (e.g. because you do not have a computer at home);   we will provide instruction on using these materials through computers available here on campus.   If you are having difficulty taking advantage of these resources, please tell the instructor, so that we can find ways to resolve any problems that you are having.
You can expect me to send various short reading materials to you by e-mail;   you are responsible for each item I send after five days have passed (in other words, you are responsible each class night for any material that I have sent to you by Friday evening of the previous week).
 
Evaluation
of Student
Performance: 		Course grades will be based on a weighted average of the grades received for seven assignments:  
*  an in-class examination (weighted at 25%),
*  five homework assignments (each weighted at 8% for a total of 40%)  
* a review and critique of a completed budget for a state, local or non-profit entity (approved in consultation with the instructor) -- including both a class presentation and a written report that can be submitted to the affected agency.
I reserve the possibility of awarding bonus points for improvements in work and for especially distinguished work.
 
Course Resources:  The course textbook will be John L. Mikesell, Fiscal Administration, Analysis and Applications for the Public Sector, Eighth Edition (Wadworth Cengage Learning, 2011).
 The readings assigned in the course will be and made available through various mechanisms -- most notably through the class's Blackboard site (more about that soon).
Students will also be asked to review various public budget documents and background materials -- ordinarily these will be made available through links on the assignments page.  
The syllabus will list three types of readings;   the first are “assigned” (these should be read before class, since they will be used in class discussion), the second are “lecture resources” (these are readings that will be used to organize lectures), and the third are “supplementary” (these are additional readings that are relevant to particular topics).   Finally, over the course of the semester, I will bring some additional materials (reports and other brief materials) to your attention -- these will be added to the syllabus and made available as indicated.
 
Link to Course Reading Assignments


  Please 
  Note:		 In class:   cell phones, pagers and other devices should be silenced.  
       You should avoid other activities that disrupt the class (eating, phone calls, etc.)
You are expected monitor the e-mail account that you provide to me and the class schedule,
       which will be maintained on this public web site.
       You are responsible for anything posted once it has been available for five days. 
Assignments are due at the date and time noted.  
      Assignments should be submitted through the "Safe Assignment" tool in Blackboard
              and are not completed until you have received a confirmation of their receipt.
      The only exceptions to due dates involve a prior, explicit agreement made with me. 
       If emergencies arise, they should be brought to my attention as soon as possible
               (I will be more sympathetic to problems that are brought to my attention promptly.)
       I reserve the right to penalize late material as I find appropriate.  
Students are expected to do their own work;  
       Plagiarism is unacceptable and will be penalized as I find appropriate.
Your conduct should be governed by the Carolina Creed (available here) and
the associated University of South Carolina honor code (available here); 
            if it is not, I reserve the right to apply appropriate sanctions.
Document URL:  http://people.cas.sc.edu/tompkins/Spring2012/POLI775.Syllabus.html
Published on January 10, 2012.
Maintained by Professor Tompkins; 
Contact Professor Tompkins by e-mail at:   tompkins.mark@sc.edu.
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