JOHN JAY COLLEGE OF CRIMINAL JUSTICE

CITY UNIVERSITY OF NEW YORK

445 West 59th Street
New York, New York 10019

FISCAL POLICIES AND PROCESSES

PAD 743 (01)

Richard Saulnier, Ph.D.

Spring 2016

Telephone: 212.393.6865

Email: rsaulnier@jjay.cuny.edu

Office Hours: Thursday 2:00 PM 4:00 PM or by appointment

Room: 3312.3N
Course Objectives
The goal of this course is for students to obtain public budgeting and financial management
knowledge and skills that will be useful in their careers and as citizens. Students who successfully
complete this course should be able to demonstrate:

an understanding of (1) key concepts and terms utilized in public budgeting and financial
management, (2) the budgetary process and budget reforms, (3) revenue structures of the
federal/state/local governments, (4) fiscal crises and challenges facing federal/state/local
governments, (5) public sector debt and pension practices, (6) how governments finance
public projects and programs.
the ability to (1) apply analytical and computer skills to public budgeting and financial
management issues, (2) effectively communicate issues related to public budgeting and
financial management, and (3) work collaboratively on a team project;

Student knowledge and understanding will be measured through a midterm examination, final
examination, class discussions and a term project.
Required Text
Mikesell, John. Fiscal Administration, 8th Ed. Wadsworth: Boston MA, 2011.
This textbook is included in the Differential Tuition Textbook Program
Course Requirements

There will be a mid-term examination on March 24th and a (take-home) final examination due no
later than May 19th (tentative date). Each student is also required to work in a team that will submit
a bond rating for an assigned U.S. state. Part of your grade will be based on your contribution
toward your groups research effort and its oral presentation. Group submissions will be required
periodically as indicated in the syllabus. Failure to submit assignments on time may result in
grade point deductions.

Grading Scale

All numeric grades are translated to letter equivalents as follows: 93-100 (A); 90-92 (A-); 87-89
(B+); 83-86 (B); 80-82 (B-); 77-79 (C+); 73-76 (C); 72 or below (C-)

Students are expected to attend all classes on time and participate in class discussions.
Absences and lateness will affect your class participation grade. You are responsible for all
missed class work. Late assignments will be reduced by one third of a letter grade
(e.g., A to an A-, A- to B+, etc.). Please make sure youre in touch with at least one other
student in the course so you can stay on top of assignment deadlines, etc. Please also check the
Black Board site and course syllabus regularly.
Your course grade is based on the following:
Grades
Mid-term examination

25%

Final examination (take home)

25%

Research project

40%

Power Point presentation

10 %

Written report

30%

Class participation and assignments

10%

Academic Integrity Policy Please refer to the Colleges Academic Integrity Policy at

http://www.jjay.cuny.edu/academics/762.php

Americans with Disabilities Act (ADA) Policies

Qualified students with disabilities will be provided reasonable academic

accommodations if determined eligible by the Office of Accessibility Services (OAS).
Prior to granting disability accommodations in this course, the instructor must receive
written verification of a students eligibility from the OAS which is located at L66 in the
new building (212-237-8031). It is the students responsibility to initiate contact with
the office and to follow the established procedures for having the accommodation notice
Communication
The primary means of communication for the course will be through Blackboard and the John
Jay College student email system. You must make sure that you have access to your account. It
will be used by the professor to communicate with you and most assignments are submitted and
graded electronically through Blackboard. If you have difficulty with your email, call the
Department of Information Technology Help Desk at 212 237-8200.
Students are expected to regularly attend class and do the required readings prior to class. An
attendance roster will be handed out at the beginning of each class. You are expected to arrive
on time and not leave before the class ends. It is the students responsibility to make sure he/she
signs the roster each week. More than two absences will be considered excessive and result in a
lower grade for each subsequent absence.
Please turn off cell phones and other electronic devices prior to entering class.
The use of electronic devices during class lectures other than for note taking is

distracting to both your fellow students and the instructor. You should not leave
the room once the class has started unless it is an emergency.
Monitor the Blackboard site each week for additional information and
assignments.
February 1st - First Class - Overview of course and discussion of term project There will be a discussion of course on the Blackboard site. Learning goals and outcomes will be
discussed. Each student will be assigned a state for their term project.
February 8th - Class 2 - Principles of Public Finance
Reading Assignment: Mikesell, Chapter 1
Blackboard Assignment #1 is due at 11:59 PM February 22nd
February 15th College is closed -Presidents Day
February 22nd Class 3 - Budget Process Methods and Practices
Reading Assignment: Mikesell, Chapters 2 and 4
Blackboard Assignment #2 is due at 11:59PM on March 7th
February 29th Class 4 - The Federal Budget Process
Reading Assignment: Mikesell, Chapter 3
Blackboard Assignment #3 is due by 11:59 PM on March 21st
March 7th Class 5 - The Federal Budget Process (Continued)
Reading Assignment: Introduction to the Federal Budget Process, Center on Budget and Policy
Priorities, Washington, D.C., September 2014
March 14th Class 6 - Budget Classification and Reform
Reading Assignment: Mikesell, Chapter 5 - pp. 231-255
Blackboard Assignment #3 is due on March 21st
March 21st Class 8 Budget Classification and Reform
Reading Assignment: Mikesell, Chapter 5 - pp. 255-279
March 28th Mid-Term Examination
April 4th Class 9 - Capital Budgeting
Reading Assignment: Mikesell, Chapter 6
April 11th Class 10 - Analyzing Fiscal Condition of States
Reading Assignment: Wang, Xiaohu, Dennis, Lynda and Tu, Yuan Sen (Jeff), Measuring Financial
Condition: A Study of U.S. States. Public Budgeting & Finance, Vol. 27, No. 2, pp. 1-21,
Summer 2007 (in Course Documents)

Reading Assignment: Arnett, Sarah, State Fiscal Condition, Ranking the Fifty States, Working
Paper, Mercator Center, George Mason University, January 2014.
Blackboard Assignment #4 is due at 11:59 PM on May 2nd
April 18th Class 11 - Tax Evaluation Criteria
Reading Assignment: Mikesell, Chapter 7
April 22 April 30th Spring Break no classes
May 2nd - Class 12 The Income Tax
Reading Assignment: Mikesell, Chapter 8

Blackboard Assignment #5 is due May 16th at 11:59 PM

May 9th - Class 13 The Sales Tax
Reading Assignment: Mikesell, Chapter 9
May 16th Class 14 The Property Tax
Reading Assignment: Mikesell, Chapter 10
May 23rd Power Point Presentations
May 23rd Take Home Final Examination due Final Paper Due