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MASTER SYLLABUS

Master Syllabus

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Administrative Unit:
Course Prefix and Number: PADM 325
Course Title: Public Financial Resources Management
Number of:
Credit Hours 3
Lecture Hours 3
Lab Hours 0
Catalog Description:

Exposes students to the budgetary process for public-sector managers with a focus on political and legal constraints on these budgets, cash and risk management, budgetary forecasting, and more. Prerequisite/Corequisite: MGMT/POSC/PADM 311.

 
Prerequisite(s) / Corequisite(s):

PADM?POSC/MGMT 311.

 
Course Rotation for Day Program:

Offered even Fall.

 
Text(s): Most current editions of the following:

Any text or combination of texts covering topics identified in the topical outline.



Public Finance Administration
By Reed, BJ and Swain, John W. (Sage)
Recommended
Public Budgeting Systems
By Lee, Robert D., Ronald W. Johnson, Philip G. Joyce (Jones and Bartlett)
Recommended
The Basics of Public Budgeting and Financial Management
By Menifeld, Charles E. (University Press of America)
Recommended
 
Course Objectives
  • To understand the budgeting process for public entities.
  • To explore various methods for administering and planning public budgets.
 
Measurable Learning Outcomes:
  • Identify various sources for public sector entities.
  • Explain basic accounting practices for public sector entities.
  • Describe basic budgetary forecasting and monitoring techniques.
  • Demonstrate cost analysis techniques.
  • Explain the purchasing process for public entities.
  • Identify basic investment strategies.
 
Topical Outline:
  • A significant, intensive writing component is required for this course. This requirement may by satisfied by a single type-written paper of twelve pages in length (properly cited) or by multiple assignments of equivalent length.
  • Differences between public sector and private sector budgeting
  • Budget cycles
  • Revenue sources for public entities (taxes, fees, lotteries, etc.)
  • Budget preparation, approval, and execution
  • Accounting and auditing
  • Finance and debt management
  • Cost analysis and forecasting
  • Risk management
  • Retirement/pension plan funding and administration
 

Recommended maximum class size for this course: 25

 
Library Resources:

Online databases are available at http://www.ccis.edu/offices/library/index.asp. You may access them from off-campus using your CougarTrack login and password when prompted.

 
Prepared by: David Roebuck Date: July 25, 2012
NOTE: The intention of this master course syllabus is to provide an outline of the contents of this course, as specified by the faculty of Columbia College, regardless of who teaches the course, when it is taught, or where it is taught. Faculty members teaching this course for Columbia College are expected to facilitate learning pursuant to the course objectives and cover the subjects listed in the topical outline. However, instructors are also encouraged to cover additional topics of interest so long as those topics are relevant to the course's subject. The master syllabus is, therefore, prescriptive in nature but also allows for a diversity of individual approaches to course material.

Office of Academic Affairs
12/04