Course Description
Activities involved in the collection, custody and expenditure of public revenue, such as the assessment and collection of taxes, public borrowing and debt administration, the preparation and enactment of the budget, financial accountability and the audit. In addition, the course covers politics of the budgetary process.
Athena Title
PUBLIC FIN ADMIN
Equivalent Courses
Not open to students with credit in POLS 6930
Semester Course Offered
Offered fall and spring
Grading System
A - F (Traditional)
Course Objectives
The purpose of this course is to examine the institutions and techniques of modern financial administration. The practices and fundamental concepts of government accounting, budgeting, financial management, and public finance will be introduced. Illustrations from national, state, and local budget systems will be considered. The course stresses the development of budget skills both through written and oral communications. Those of you who are interested in specializing in public finance will find that this course introduces students to different aspects of the field. The course will provide students with a foundation from which you can go on to take more advanced courses in the department. For those specializing in other areas or are interested in general public management, the class will help prepare the student for several ubiquitous aspects of professional life; these include reading and preparing budget documents, participating in performance and financial audits, and program design and evaluation activities. Many of the best public sector and non-profit managers have extensive training in the area of public financial administration.
Topical Outline
I. The Budget Process II. Budget Structures and Institutions III. Intergovernmental Fiscal Relations IV. Budget Methods and Practices V. Budget Classifications and Reform VI. Capital Budgeting VII. Income Taxes VIII. Taxes on Goods and Services IX. Property Taxes X. User Fees/Charges XI. Revenue Forecasting/Estimating XII. Debt Administration XIII. Managing Funds
Syllabus