PUBP 741-001 - George Mason University

PUBP 741
U.S. Financial Policy Processes and Procedures Steven Maguire
George Mason University smaguire@crs.loc.gov
School of Public Policy Office: ARL 290
Spring 2010: Tuesday 7:20-10:00PM Hours: Tuesday 6:00-7:00PM
Course Description. The course examines the design and operation of expenditure and
revenue systems at federal, state, and local levels of government. It focuses on the
mobilization and allocation of resources through planning, adoption, and execution of the
budget. In addition to the theory and policy objectives of tax and spending regimes, the
course provides a review of financial controls, performance measurement, cash and debt
management, and accounting and financial reporting systems.
Requirements. The course requires (1) two research papers, each 10 to 12 pages long,
the first descriptive and the second analytical; (2) a midterm and final examination; and
(3) class participation including presentation of the second paper.
Research Paper I: 20%
Research Paper II: 30%
Midterm: 15%
Final: 25%
Participation: 10%
Required Books.
Mikesell, John. Fiscal Administration, 7 th edition. Thomson Wadsworth, 2007
Schick, Alan. The Federal Budget, 3 rd edition. Washington D.C.: Brookings Institution
Press, 2007.
Recommended Reading.
National Association of State Budget Officers, Budget Processes in the States
Paper I
Paper I should describe the budget process for a State of your choosing. The objective of
this paper is for you to show me you understand the terms and principles of public
budgeting and finance. This paper should be less than 10 pages, but should cover all of
the important aspects of public budgeting. Teams of two students are allowed.
Paper II
Paper II should analyze the budget described in Paper I. This paper will use much of the
information provided in Paper I in the analysis of the chosen state budget. The current
budget situation (FY2010 and FY2011) of that state should form the basis of analysis.

The analytical tools provided in the readings contained in Mikesell, Schick, and other
assignments. Again, teams of two students are allowed.
Publication Opportunity for Student Papers
New Voices in Public Policy: I will consider nomination the very best papers in this
course for publication in New Voices in Public Policy. New Voices is a student- and
faculty-reviewed journal that shares SPP’s finest student work with the rest of the world.
Class Schedule
Date Class Readings Other
January 19 1 Introduction
January 26 2 Mikesell Chapters 1
Schick Chapter 1
TBD
February 2 3 Mikesell Chapter 2
Schick Chapter 1
Economic Report of the
President
Submit Paper I topic
February 9 4 Mikesell Chapters 2 and 3
Schick Chapters 2
Penner June 10, 2008 Testimony
TBD
February 16 5 Mikesell Chapters 4 and 5
Schick Chapter 3 and 4
TBD
February 23 6 Mikesell Chapter 6
Schick Chapter 5
Paper I Due
March 2 7 Midterm first hour
Mikesell State Tax Notes
Schick Chapters 6 and 7 Article
March 9 no class Spring Break
March 16 8 Mikesell Chapter 7 TBD
March 23 9 Mikesell Chapters 8 and 9 TBD
March 30 10 Mikesell Chapter 10
TBD
April 6 11 Mikesell Chapter 11
April 13 12 Mikesell Chapter 13
NASBO Fiscal Survey of States
Maguire CRS report
April 20 13 Mikesell Chapter 14
Schick Chapters 8 and 9
TBD
TBD
April 27 14 Schick Chapters 10 and 11 TBD
May 4 no class Reading Day
May 11 15 Final 7:30pm to 10:15pm
Paper II Due

SPP Policy on Plagiarism, as follows:
The profession of scholarship and the intellectual life of a university as well as the field
of public policy inquiry depend fundamentally on a foundation of trust. Thus any act of
plagiarism strikes at the heart of the meaning of the university and the purpose of the
School of Public Policy. It constitutes a serious breach of professional ethics and it is
unacceptable.
Plagiarism is the use of another’s words or ideas presented as one’s own. It includes,
among other things, the use of specific words, ideas, or frameworks that are the product
of another’s work. Honesty and thoroughness in citing sources is essential to
professional accountability and personal responsibility. Appropriate citation is necessary
so that arguments, evidence, and claims can be critically examined.
Plagiarism is wrong because of the injustice it does to the person whose ideas are stolen.
But it is also wrong because it constitutes lying to one’s professional colleagues. From a
prudential perspective, it is shortsighted and self-defeating, and it can ruin a professional
career.
The faculty of the School of Public Policy takes plagiarism seriously and has adopted a
zero tolerance policy. Any plagiarized assignment will receive an automatic grade of
“F.” This may lead to failure for the course, resulting in dismissal from the University.
This dismissal will be noted on the student’s transcript. For foreign students who are on
a university-sponsored visa (eg. F-1, J-1 or J-2), dismissal also results in the revocation of
their visa.
To help enforce the SPP policy on plagiarism, all written work submitted in partial
fulfillment of course or degree requirements must be available in electronic form so that
it can be compared with electronic databases, as well as submitted to commercial services
to which the School subscribes. Faculty may at any time submit student’s work without
prior permission from the student. Individual instructors may require that written work be
submitted in electronic as well as printed form. The SPP policy on plagiarism is
supplementary to the George Mason University Honor Code; it is not intended to replace
it or substitute for it.
Statement on special needs of students (aka: reasonable standard accommodation
language):
If you are a student with a disability and you need academic accommodations, please see
me and contact the Disability Resource Center (DRC) at 993-2474. All academic
accommodations must be arranged through the DRC.