POLITICAL SCIENCE 353, FALL 2009

GOVERNMENTAL BUDGETING AND FINANCIAL ADMINISTRATION



Dr. Roy T. Meyers


318 Public Policy


Class: Tuesdays and Thursdays, 2:30-3:45pm


Office Hours: Tuesdays and Thursdays 1-2:20, and by appointment. You may call if that is more convenient than visiting my office. Office: 410-455-2196 Home: 410-381-4755


email: meyers@umbc.edu I usually check email several times a day.


This syllabus is posted, with links embedded, at: http://userpages.umbc.edu/~meyers/353syl.htm and on the course Blackboard (Bb) page.


 

COURSE TOPICS


This is a course on how U.S. governments--federal, state, and local--acquire and spend money. Roughly one-third of the U.S. economy is allocated directly through government budgets.


People often think that budgeting is a dry and boring subject. In fact, it’s exactly the opposite. Though some of the field is technical, budgeting really involves fundamental issues of public policy, management, and politics. This course will cover some of the most important, grouped into ten themed sections. For example, we will investigate how the Great Recession has changed the economics and politics of budgetary policy, and then concentrate on three interrelated issues: the cost of national security operations, the prospects for health care reform to expand access and reduce cost growth, and the possibilities for significant federal tax increases. We will also look at how spending cuts will be selected by Maryland government with the general election looming. The course will also explore how budgets are prepared and then executed at the micro level; this is essential knowledge for public managers, elected officials, and those who work with or seek to influence them.



EXPECTATIONS


The course is highly participatory and realistic. While on occasion I will lecture, during most of the classes you will use and discuss actual budget documents and controversies. When we start the course, you will quickly become immersed in the subject. I assume that you have no familiarity with government budgeting, but I don’t assume that you are no-nothings. Students in the class typically include majors in political science, financial economics, health policy, and social work, among others, and these different expertises, when shared, will allow you to learn from each other.


I have three major expectations for your performance in the course: that you should complete all assigned readings prior to class, regularly attend and participate in class, and produce quality writing assignments and quiz answers. Here’s more detail on each one:


Readings and Quizzes


To prepare for each class, you should refer to the “Assignments/Questions/Concepts” tab on the course Bb site. There I will list the major questions and concepts I intend to cover in class, as well as periodic writing assignments. Looking at these before you read may help you focus on some important questions. But there will be many other questions suggested by the readings that you should feel free to raise during class.


Because of the current events approach of this course, this is a “living syllabus”: I may change assigned readings to take advantage of the most timely and intelligent sources. I will use the announcements function of Bb to highlight any changes.


Most of the readings can be accessed from the web or the course Bb page. Selected readings on Bb are from a book I edited: Roy T. Meyers, 1999. Handbook of Government Budgeting. San Francisco: Jossey-Bass, 1999).


There is one textbook that is required for purchase; it is available at the bookstore, or can be bought over the internet.

 

Michael J. Graetz, 2008. 100 Million Unnecessary Returns: A Simple, Fair and Competitive Tax Plan for the United States. New Haven: Yale University Press.


In general, I prefer to use methods other than tests and quizzes to evaluate what you have learned. However, I will periodically give you unannounced quizzes in order to reinforce that you should read carefully before class. These quizzes will be “open note”–you may refer to your notes on readings to answer quiz questions, but not to the readings themselves. Quizzes will be 10% of your final grade.


Attendance and Participation


I also expect that you will attend class regularly. Class will start promptly at 2:30, and I expect that students will not be tardy on a regular basis. Assignments are due at the beginning of class; don't skip class finishing an assignment.

 

Class participation will be 20% of your final grade. A variety of activities count as class participation: careful listening, speaking in discussions, roleplaying, and asking questions if you are confused. Similarly, I encourage you to challenge my position if you disagree with it. I will exercise my academic freedom to express my own views at times, and when you vocally disagree, you should be absolutely confident that I will not penalize you.


Of course, with the H1N1 pandemic looming, we will all have to be especially flexible this semester. I will follow the policy set by UMBC’s administrators, which will be based on scientific guidance from the Centers for Disease Control and other authorities. As of now, what this means is:


1. If I am sick with flu symptoms, I will cancel class.

2. If you are sick with flu symptoms, do not come to class. As is recommended by health authorities, I will not require any medical documentation for your absence. I will be very generous in giving your opportunities to make up work.

3. If the pandemic becomes severe enough so that UMBC must close its campus, I will attempt to continue the course in a distance learning form (that is, assuming #1 above doesn’t apply). Exactly how I will do that will depend on some factors I cannot predict as I write this, including your access to broadband and familiarity with certain applications. So we’ll have to make it up as we go along, I’m afraid.

 

Writing Assignments

 

This class is designated as a “Writing Intensive” class, which is one of the GEP requirements for students who began their college careers at UMBC in fall 2007 or later. Why writing intensive rather than lots of math? Believe it or not, most people who work on budgets, especially those in management, spend relatively little time number crunching . Instead, they write to justify, explain, advocate, and pursue other purposes.

Numerous, and mostly short, writing assignments will be 70% of your course grade. These assignments use different contexts that are relevant to politics, policy-making, and your futures as professionals.

 

Like most of your future bosses, I have a strong preference for clear and simple writing. All assignments should be typed and use regular fonts and margins. My other general expectations are that your assignments should:

 

present a clear and logically arranged argument;

use accurately major concepts from assigned readings and class lectures/discussions;

support assertions with evidence;

explore complexities and attempt to resolve them; and

do not contain grammar, spelling, punctuation, and similar errors.

 

The secret to good writing is revision. You are responsible for most revisions before you hand in your papers. That is, follow basic techniques for good writing: brainstorm, produce an initial draft, analyze how you might improve your piece, and then rewrite. Polish your paper by proofreading and copy editing before you hand it in. We will discuss these techniques in class.

 

You will have the opportunity to revise several writing assignments after I have graded your initial submissions. Good revisions–which must be substantial ones--can improve your grade.

 

There will also be several group assignments, where you will be expected to cooperate with your fellow students. Again, in class we will discuss ways in which you can work well in groups.

 

While for most assignments it is unnecessary to read beyond the assigned readings, you may go beyond them to learn more. You will find many useful links on my budgeting and policy web pages:

American budgeting: http://userpages.umbc.edu/~meyers/linkambud.htm

Maryland budgeting: http://userpages.umbc.edu/~meyers/linkmdstatebud.htm

International budgeting: http://userpages.umbc.edu/~meyers/linkintlbud.htm

American politics, policy, and management: http://userpages.umbc.edu/~meyers/linkampol.htm

 

However, when you draw on other readings, you must cite them. If I find that you handed in work that you did not produce, you will fail the course. I am sorry to report that students have failed this course because of plagiarism; I hope this mistake is never again repeated in this course. For more info, see my web page on plagiarism at: http://userpages.umbc.edu/~meyers/plag.htm.

 

Finally, every once in a while students in previous classes have mentioned to me that they were confused about “what I wanted” in their answers to the assignments. By this they usually meant, “what’s the correct answer to the question?” But in fact, in most assignments there are no "correct answers." Rather, you face uncertain situations and need to come up with an intelligent course of action--there are usually several. Take this opportunity to get used to the typical reality of policy and politics.

 

 

CLASS SCHEDULE

 

I. Introduction to the Confusing World of Budget Concepts and Projections

 

9/1      Some big questions about the recent history of U.S. federal budgets

 

9/3      Current position and projections for the federal budget

 

Congressional Budget Office, 2009. The Budget and Economic Outlook: An Update. Chapter 1: http://www.cbo.gov/doc.cfm?index=10521&type=1, pp. 1-26

 

Definitions of important budget concepts can be found in the following sources:

http://www.cbo.gov/budget/glossary.shtml

http://www.whitehouse.gov/omb/budget/fy2010/assets/concepts.pdf

 

 

II. Short and Long-term Macrobudgetary Policy

 

9/8      The Great Recession: causes, policy responses, and economic and political results

 

Chris J. Dolan, et. al., 2008. “Economic Policy-Making in the Executive Branch,” from The Presidency and Economic Policy. Lanham, MD: Rowman and Littlefield, pp. 67-102

 

Committee for a Responsible Federal Budget, 2009. “The Extraordinary Actions Taken by the Federal Reserve.” June. http://www.crfb.org/documents/FedActions.pdf

 

Stimulus Watch: http://www.usbudgetwatch.org/stimulus

 

Donald J. Boyd, 2009. “Coping with Effects of Recession in the States,” Rockefeller Institute, read slides only through p. 30; http://www.rockinst.org/pdf/government_finance/2009-07-Boyd_GRA_Presentation.pdf;

 

 

9/10    The “Big 3" and the budget hawks

 

Social Security and Medicare Boards of Trustees, “Status of the Social Security and Medicare Programs: a Summary of the 2009 Annual Reports”: http://www.ssa.gov/OACT/TRSUM/index.html

 

            Watch I.O.U.S.A (the 30-minute version): http://www.iousathemovie.com/

 

Henry Aaron, 2007. “Chronic Deficit: Entitlement Crisis? Or Health Financing Problem?”

http://www.sharedprosperity.org/av/070412/20070412-aaron.swf

 

 

9/15    The politics of time inconsistency, more generally

 

CBO, 2009. The Long-Term Budget Outlook. http://www.cbo.gov/ftpdocs/102xx/doc10297/Chapter1.4.1.shtml

 

 

Intergovernment Panel on Climate Change, 2007. Climate Change 2007: Synthesis Report. “Summary for Policy Makers” http://www.ipcc.ch/pdf/assessment-report/ar4/syr/ar4_syr_spm.pdf

 

CBO cost estimate of Waxman-Markey bill, see especially pp. 1-12: http://www.cbo.gov/doc.cfm?index=10262&type=1

 

 

 

III. Balanced Budgets and the Congressional Budget Process

 

9/17    Balanced budget symbolism

 

James D. Savage, 1988. “Creating a Symbol: Balanced Budgets and the Concept of Corruption,” and “Coming to Grips with a Symbol. . .” from Balanced Budgets and American Politics. Ithaca: Cornell University Press, pp. 85-120, 198-236.

 

Ron Suskind, 2004. The Price of Loyalty. N.Y.: Simon and Schuster, pp. 53-69; 295-306.

 

 

9/22    Congressional budget process and politics since 1974

 

            Powerpoint slides on intro to the federal budget process

 

Roy T. Meyers and Philip G. Joyce, 2005, “Congressional Budgeting at Age 30: Is It Worth Saving?,” Public Budgeting and Finance, 2005, Silver Anniversary Issue, pp. 68-82: http://userpages.umbc.edu/%7Emeyers/cbpat30.pdf

 

For additional reference, see http://budget.house.gov/crs-reports/98-721.pdf

 

 

9/24    Class cancelled so I can present at budget research conference

 

 

IV. Health Reform and the Cost of War

 

9/29    Health reform: is it really possible to reduce costs while expanding access?

 

CBO, 2008. Key Issues in Analyzing Major Health Insurance Proposals. Chapter 1: http://www.cbo.gov/ftpdocs/99xx/doc9924/Chapter1.4.1.shtml#1045449

 

 

10/1    Budget process effects on comprehensive reform: Blue Dogs, PAYGO, IMAC, etc.

 

            Selected readings

 

 

10/6    If we should pay for health reform, should we also pay for war?

 

John Cochran, 2007. “Penetrating the Fog of War Costs,” CQ Weekly, January 1, pp. 14-23

 

James Macdonald, 2003. “Total War (Part II),” from A Free Nation Deep in Debt. Princeton University Press, pp. 435-445

 

Steven A. Bank, et. al., 2008. Chapters on Korea, Vietnam and Iraq, from War and Taxes. Washington, D.C.: Urban Institute Press, pp. 109-175

 

 

V. Tax Politics and Reform

 

10/8    The current tax system, and how it got that way

 

Graetz, pp. ix -58

 

Jacob S. Hacker and Paul Pierson, 2005. “Abandoning the Middle: The Bush Tax Cuts and the Limits of Democratic Control,” Perspectives on Politics, 3: March, pp. 33-53

 

 

10/13  Understanding Graetz’s radical proposal

 

            Graetz, rest of book

 

 

10/15  and 10/20 Class canceled

 

 

10/22  Evaluating Graetz’s proposal

 

            Other tax links listed on assignments page

 

 

VI. Budget Preparation, Public Management, and Policy Analysis; Advocacy and Earmarks

 

10/27  Class canceled for illness


10/29   Budgetary incrementalism; basics of executive branch budget preparation; responsibility budgeting

 

Roy T. Meyers, 1999. “Strategies for Spending Advocates;” from Handbook, pp. 548-555

 

Jacqueline H. Rogers and Marita B. Brown, 1999. “Preparing Agency Budgets,” from Handbook

  

            Documents on Baltimore schools site-based-management reform

 

 

11/3    Budget analysis and performance budgeting

 

Barry White, 1999. “Examining Budgets for Chief Executives,” from Handbook

 

Alfred Ho, 2007. “The Governance Challenges of the Government Performance and Results Act: A Case Study of the Substance Abuse and Mental Health Administration,” Public Performance and Management Review, 30: March, 369-397

 

 

11/5    Budget advocacy, interest networks, and earmarks

 

Roy T. Meyers, 1999. “Strategies for Spending Advocates;” from Handbook, pp. 556-567

 

Robert Kaiser, 2007, Washington Post Citizen K Street Series: http://blog.washingtonpost.com/citizen-k-street/chapters/introduction/

            Read intro and “chapters” 6, 8-11 

 

Find an earmark for a recipient in Maryland using: http://thomas.loc.gov/home/approp/app10.html

 

 

VII. Efficiency-finding

 

11/10 Budget execution; fraud, waste, & abuse; audits

 

Arthur A. Hayes, Jr., "Fraud Happens: A Primer on Lying, Cheating, and Stealing," Government Finance Review, December 1995, pp. 7-11.

              

William Stanbury and Fred Thompson, “Toward a Political Economy of Government Waste: First Step, Definitions,” Public Administration Review, 55: September 1995, pp. 418-427.

 

            CQ articles on Medicare fraud

 

Maryland Office of Legislative Audits

 

 

 

VIII. Who Decides: Technocrats, Investors, Iron Triangles, the Public?

 

11/12  Subnational capital budgeting and the municipal bond markets

 

Department of Legislative Services, Legislative Handbook, Volume 4, http://mlis.state.md.us/2006rs/misc/Legislative_Handbooks/Volume_IV.pdf

Scan chapters 6-8 for basic concepts.

 

 

11/17  The amazing case of agricultural spending

 

Washington Post series “Harvesting Cash” http://www.washingtonpost.com/wp-srv/nation/interactives/farmaid/

 

            Articles on farm bill enactment

 

 

11/19  Public understanding of and participation in budgeting

 

Play the “Budget Hero” game: http://marketplace.publicradio.org/features/budget_hero/

 

Netherlands Bureau for Economic Policy Analysis, 2006. “Charting Choices 2008-2011: Economic Effects of Eight Election Platforms.” The Hague: December.

 

International Budget Project. “Participatory Budgeting.” http://www.internationalbudget.org/themes/PB/index.htm

 

 

IX. Reform of Budgetary Institutions

 

11/24   Rules and/or norms?

 

Jurgen von Hagen, Andrew Hughes Hallett and Rolf Strauch, 2002. “Budgetary Institutions for Sustainable Public Finances,” from Marco Buti, Von Hagen and Carlos Martinez-Mongay, The Behavior of Fiscal Authorities. N.Y.: Palgrave, pp. 94-112

 

Roy T. Meyers, 2009. “The ‘Ball of Confusion’ in Federal Budgeting: a Shadow Agenda for Deliberative Budget Process Reform,” Public Administration Review. 69: March 2009, pp. 211-223

 

Selected excerpts from forthcoming interim report of the Peterson-Pew Commision on Budget Reform, and selected reactions to this report

 

 

Thanksgiving Break

 

 

X. Maryland Budget Capstone

 

12/1    Maryland budget institutions and current budget position

 

Briefings to be identified from General Assembly website: http://mlis.state.md.us/Other/Fiscal_Briefings_and_Reports/Fiscal_Br_Rep_Ana_Index.htm

 

Maryland Budget and Tax Policy Institute, 2008. “Maryland Policy Report,” June, pp. 1-10. http://www.marylandpolicy.org/documents/junereport060608.pdf

 

 

 

12/3    How to discover and design deficit reduction options

 

Roy T. Meyers, 2007. “Addressing Maryland’s Structural Deficit through Better Performance Budgeting and Priority-Setting,” UMBC Policy Brief, http://userpages.umbc.edu/%7Emeyers/policy_brief_5.pdf

 

Scan through:

            This summer’s Budget Feedback from public to Governor O’Malley

StateStat

DBM Annual Performance Report

MFR data in FY10 budget

 

 

Wednesday 12/2 at 4 Attend talk by Robert Reischauer on health care reform

 

 

12/8 and 12/10 (last class) Play MD deficit reduction game 

 

 

12/15 In lieu of final, writing assignment due