Course Syllabus

SPEA V374 – Intermediate Public Budgeting and Finance for Public Affairs

Autumn 2026 (Course #: 14609)

(Note: a detailed Word version of the Syllabus is in the "Syllabus" Module.)

 

Course Instructor: Temirlan T. Moldogaziev, Ph.D.

Course Materials: Posted on Canvas                  

Course Pre-requisites: Student who wish to take this course must have taken and passed V186 – Introduction to Public Budgeting and Finance for Public Affairs.

Course description:    

The public and non-profit sectors provide resources and produce goods and services that are crucial for a well-functioning society. This requires plans for production, financing, and accounting. This course builds on V186 to explore these issues.

 

First, we explore techniques used to estimate the numbers that are presented in budgets, budget administration, and auditing. Second, we discuss the administration of some of the main functions that are financed by the public sector. Third, we work our way through estimating and forecasting revenue and tax expenditures. Fourth, we discuss revenue design focusing on taxes and fees. This is integrated with a discussion of the relationship between revenue design and the cannons of a good tax. Finally, we focus on debt administration. Here we consider different types of debt instruments, including how they are issued and managed.

 

Course context:

As a graduate of SPEA with a concentration in Public Financial Management, we expect every student to have a solid understating of how revenues are sourced and how expenditures are determined in the public and non-profit sectors. V374 contributes to this goal by building on the foundation set in V186 and adds both breadth and depth to the material covered in V186.

 

Learning outcomes:

Students should be able to do the following at the end of this course:

  1. Produce and describe rudimentary forecasts and estimates that are critical for the budgetary process.
  2. Produce and present budget requests and justifications.
  3. Explain how major government spending programs are administered.
  4. Explain how the main revenue sources in the public sector are administered.
  5. Explain how debt is sourced and administered at both the local and federal levels.
  6. Demonstrate proficiency in using excel to analyze data and present tables and graphs.