This course surveys key concepts and frameworks, institutions, processes and techniques of contemporary public financial management (PFM), with a special focus on the expenditure budget process. PFM frameworks and practices permeate the systems, rules and information that govern the everyday decision-making and accountabilities of public officials. The course investigates public officials’ roles in managing and accounting for public resources, and the political and administrative setting in which priorities for public spending are negotiated and determined. The course will concentrate on the Australian system of government with coverage of contemporary evidence-based resource allocation and management practices, and policy development and evaluation approaches. Where appropriate, this will be complemented by relevant international and/or comparative experience,

This is a course principally on the politics, institutions, practices, and policy impacts of public budgeting and resource management. It is not a course on public finance, public economics, or public accounting. No previous knowledge of finance, economics, or accounting is assumed.

This course will explore the application of key concepts and practices through case studies and scenario-based syndicate learning exercises. It will provide students with tools to understand and critically appraise the effectiveness of contemporary PFM practices in the context of prevailing approaches to public administration, public policy, and governance.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. Understand the institutions and politics of public financial management and accountability in the Australian system of government, and how these frame the roles and responsibilities of public officials.
2. Critically engage with relevant practical and theoretical literature on the design and application of public financial management as an international applied discipline.
3. Critically appraise key public financial management systems applicable in the Australian system of government.
4. Critically analyse the application and effectiveness of contemporary evidence-based approaches to fiscal strategy, public budgeting, fiscal federalism, public service delivery, and public accountability.
5. Demonstrate the ability to think analytically, communicate persuasively, and work collaboratively in the applied discipline of public financial management.

Required Resources

There is no textbook for POGO8057. All required readings are available on the Wattle course site. Classes will proceed on the assumption that the required reading has been completed prior to the class.

Recommended Resources

A full list of recommended readings is available on the Wattle course site. Indicative readings include the following:

Allen, R., Hemming, R. and Potter, B. H. Eds. 2016. The International Handbook of Public Financial Management. Palgrave Macmillan.

Cangiano, M. Curristine, T. and Lazare, M. 2013. Eds. Public Financial Management and Its Emerging Architecture, International Monetary Fund, pp225-255.

Di Francesco, M. and Alford, J. 2016. Balancing Control and Flexibility in Public Budgeting: A New Role for Rule Variability. Palgrave Macmillan.

Moynihan, D. 2008. The Dynamics of Performance Management: Constructing Information and Reform, Georgetown University Press.

 

Moynihan, D. and Beazley, I. Eds. 2016. Toward Next Generation Performance Budgeting: Lessons from the Experience of Seven Reforming Countries. World Bank.

 

Robinson, M. Ed. 2007. Performance Budgeting: Linking Funding and Results. Palgrave Macmillan/International Monetary Fund.

Tat-Kei Ho, A. de Jong, M. and Zhao, Z. 2019. Eds. Performance Budgeting Reform: Theories and International Practices, Routledge.

Staff Feedback

Students will be given feedback in the following forms in this course:

• Written comments
• Verbal comments
• Feedback to the whole class, to groups, to individuals

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Other Information

There are no formal knowledge-based prerequisites for this course.

Organisation of Course

The course comprises five modules. Each module covers two sequential weeks, and comprises two online lectures (delivered in the first week of each module) and one interactive seminar available on campus and online (delivered in the second week of each module). Each module is also accompanied by curated content activities which amplify content covered in lectures and support exercises and discussion in the interactive seminars. Each module will involve approximately 7 hours of face-to-face work and curated content activities.

Classes: Online Lectures, Interactive Workshops, and Curated Content Activities

Each module will comprise:

-Two (2) online lectures, each of approximately 75 minutes duration. All online lectures are 'live', and will be punctuated with short breaks. Lecture slideshows and any materials referred to in the lectures will be made available on the Wattle course site after delivery of the lectures.

-One (1) interactive seminar, of approximately 120 minutes duration. The interactive seminar will be delivered in two streams - online delivery and on campus delivery. Students will be assigned to a stream based on their enrolment status and attend only that stream for the duration of the course. Students may be able to switch between seminar streams in the first two weeks only with Convenor approval and for valid reasons. The interactive seminar will involve plenary and syndicate discussion of assigned topics, and syndicate participation in instructional case-based activities and discussion.

-One (1) curated content activities session, of approximately 120 minutes. These are self-guided sessions which require students to watch/listen/read/review assigned stimulus material and prepare responses which will support discussion and/or syndicate instructional case-based exercises and discussion. The stimulus material may include videos, podcasts, online games, short readings, and instructional case studies.

Student participation in and contribution to interactive seminars is a critical component of student learning and is assessed.

Private Study

This course is a graduate course and all aspects of your work are expected to be of a high standard, both in academic content and quality of presentation. One of the keys to successful progression through any course is thorough preparation and effective time management. You should consciously plan your time, mindful of commitments and key submission dates, to avoid pressure and to ensure that you can be adequately prepared for each seminar. Pre-reading is needed prior to interactive seminars, especially for case based exercises. All required readings will be available on the Wattle course site.

CRAWFORD ACADEMIC SKILLS

The Crawford School of Public Policy has its own Academic Skills team dedicated to helping students to understand the academic expectations of studying at Crawford and succeed in their chosen program of study. Through individual appointments, course-embedded workshops and online resources, Crawford Academic Skills provides tailored advice to students keen to develop their academic reading, thinking, planning, writing, and presentation skills.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Module 1 covers two sequential weeks and comprises two online lecture sessions (Week 1) and one interactive seminar (delivered online and on campus) (Week 2). Week 1Online Lecture Session 1COURSE INTRODUCTIONPUBLIC FINANCIAL MANAGEMENT: DEFINITIONS AND SYSTEMSOnline Lecture Session 2PUBLIC BUDGETING: CONCEPTS AND FRAMEWORKS Week 2Interactive Seminar (Online delivery) ORInteractive Seminar (On campus delivery)	Module 1 is accompanied by curated content activities. The stimulus material is related to the content of the module. The activities require students to watch/listen/read/review stimulus material and prepare responses in readiness for interactive seminar sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site.
2	Module 2 covers two sequential weeks and comprises two online lecture sessions (Week 3) and one interactive seminar (delivered online and on campus) (Week 4). Week 3Online Lecture Session 3BUDGET PROCESS 1: FORMULATION AND APPROVALOnline Lecture Session 4CENTRAL BUDGET AGENCIESGUEST LECTURE Week 4Interactive Seminar (Online delivery) ORInteractive Seminar (On campus delivery)	Module 2 is accompanied by curated content activities. The stimulus material is related to the content of the module. The activities require students to watch/listen/read/review stimulus material and prepare responses in readiness for interactive seminar sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site. Assessment Task 1: Online Quiz (15%) conducted in a common period in Week 4. Covers content of lectures 1-4. Individual assessment task.
3	Module 3 covers two sequential weeks and comprises two online lecture sessions (Week 5) and one interactive seminar (delivered online and on campus) (Week 6). Week 5Online Lecture Session 5BUDGET PROCESS 2: EXECUTION AND EVALUATIONOnline Lecture Session 6STRATEGIC BUDGETING: MULTIYEAR BUDGETING / WELLBEING BUDGETING Week 6Interactive Seminar (Online delivery) ORInteractive Seminar (On campus delivery)	Module 3 is accompanied by curated content activities. The stimulus material is related to the content of the module. The activities require students to watch/listen/read/review stimulus material and prepare responses in readiness for interactive seminar sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site.
4	Module 4 covers two sequential weeks and comprises two online lecture sessions (Week 7) and one interactive seminar (delivered online and on campus) (Week 8). Week 7Online Lecture Session 7FISCAL FEDERALISMGUEST LECTURE Online Lecture Session 8PERFORMANCE BUDGETING: DEVELOPING AND USING PERFORMANCE METRICSWeek 8Interactive Seminar (Online delivery) ORInteractive Seminar (On campus delivery)	Module 4 is accompanied by curated content activities. The stimulus material is related to the content of the module. The activities require students to watch/listen/read/review stimulus material and prepare responses in readiness for interactive seminar sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site. Assessment Task 2: Syndicate Briefing Exercise 1750 words (20%) due in Mid-Semester Break. Individual and team assessment task.
5	Module 5 covers two sequential weeks and comprises two online lecture sessions (Week 9) and one interactive seminar (delivered online and on campus) (Week 10). Week 9Online Lecture Session 9ACCOUNTABILITYGUEST LECTUREOnline Lecture Session 10INDEPENDENT FISCAL INSTITUTIONSGUEST LECTURECOURSE CONCLUSION Week 10Interactive Seminar (Online delivery) ORInteractive Seminar (On campus delivery)	Module 5 is accompanied by curated content activities. The stimulus material is related to the content of the module. The activities require students to watch/listen/read/review stimulus material and prepare responses in readiness for interactive seminar sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site. Assessment Task 3: Online Quiz (15%) conducted in a common period in Week 10. Covers content of Lectures 5-9. Individual assessment task. Assessment Task 4: Seminar Participation (10%) assessed across all five seminars. Individual assessment task. Assessment Task 5: Research Essay 2500 words (40%) due approximately two weeks after course teaching ends. Individual assessment task.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Online Quiz 1	15 %	13/08/2024	20/08/2024	1,2,3
Syndicate Briefing Exercise	20 %	10/09/2024	24/09/2024	2,4,5
Online Quiz 2	15 %	08/10/2024	11/10/2024	1,2,3
Seminar Participation	10 %	*	18/10/2024	1,2,3,4,5
Research Report	40 %	29/10/2024	28/11/2024	2,3,4,5

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Policy and General Information
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the ANU Online website Students may choose not to submit assessment items through Turnitin. In this instance you will be required to submit, alongside the assessment item itself, hard copies of all references included in the assessment item.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Examination(s)

There is no examination in POGO8057 in 2023.

Assessment Task 1

Online Quiz 1

Weighting: 15% of final mark

Duration: 45 minutes

Due date: Conducted in Week 4 (Tuesday 13 August 2024) - this task will provide early feedback to students

Task Type: This is completed and assessed as an individual task.

Task Description: Online Quiz 1 will test knowledge and understanding of key concepts covered in online lecture sessions 1-4. The quiz will comprise a mix of multiple choice questions and short answer response questions. Detailed instructions will be available on the Wattle course site. The quiz will be remotely proctored using Proctorio.

Linked Learning Outcomes:

1.Understand the institutions and politics of public financial management and accountability in the Australian system of government, and how these frame the roles and responsibilities of public officials.

2.Critically engage with relevant practical and theoretical literature on the design and application of public financial management as an international applied discipline.

3.Critically appraise key public financial management systems applicable in the Australian system of government.

Assessment Task 2

Syndicate Briefing Exercise

Weighting: 20% of final mark

Length: 1750 words

Due Date: Week 7 (Tuesday 10 September 2024)

Task Type: This is completed and assessed as a team assessment task with individual task components (students will be assigned to a syndicate in Week 2)

Task Description: This task examines the strengths and weaknesses of selected evidence-based approaches to budgeting. The task simulates an analytical briefing for a new Finance Minister seeking advice on fiscal consolidation. Teams will be asked to analyse different approaches to 'cutback budgeting' and relate this to selected PFM practices. The task will comprise an individual component (assigned 50% of the weighted mark) and a team component (assigned 50% of the weighted mark). Detailed instructions will be available on the Wattle course site. The report must be prepared and presented in accordance with the Crawford Style Guide (available at Crawford Academic Skills Wattle site). The ANU College of Asia and the Pacific’s Word Length and Excess Word Penalty Guidelines applies to this assessment item and can be found here: https://asiapacific.anu.edu.au/cap-word-limit-and-penalty-guidelines.

Linked Learning Outcomes:

2.Critically engage with relevant practical and theoretical literature on the design and application of public financial management as an international applied discipline.

4.Critically analyse the application and effectiveness of contemporary evidence-based approaches to fiscal strategy, public budgeting, fiscal federalism, public service delivery, and public accountability.

5.Demonstrate the ability to think analytically, communicate persuasively, and work collaboratively in the applied discipline of public financial management.

Assessment Task 3

Online Quiz 2

Weighting: 15% of final mark

Duration: 45 minutes

Due date: Conducted in Week 10 (Tuesday 8 October 2024)

Task Type: This is completed and assessed as an individual task.

Task Description: Online Quiz 2 will test knowledge and understanding of key concepts covered online lecture sessions 5-9. The quiz will comprise a mix of multiple choice questions and short answer response questions. Detailed instructions will be available on the Wattle course site. The quiz will be remotely proctored using Proctorio.

Linked Learning Outcomes:

1.Understand the institutions and politics of public financial management and accountability in the Australian system of government, and how these frame the roles and responsibilities of public officials.

2.Critically engage with relevant practical and theoretical literature on the design and application of public financial management as an international applied discipline.

3.Critically appraise key public financial management systems applicable in the Australian system of government.

Assessment Task 4

Seminar Participation

Weighting: 10% of final mark

Due date: Assessed across all five (5) seminars

Task Type: This is completed and assessed as an individual task.

Task Description: Interactive workshops are a critical component of student learning in this course. The workshops enable more detailed engagement with important theories, concepts and practices introduced in lectures through a range of individual and group activities including: reflection on curated content, critical analysis of required readings, and response to and dialogue on scenario-based case studies. Workshops are linked directly to course learning outcomes. On Campus and Online seminars are equivalent: it is expected that students will complete assigned readings and/or activities, undertake preparation for seminars, and make clear efforts to contribute constructively to discussion in all five (5) seminars. Instructions, including questions to guide preparation, are provided for all seminars on the Wattle course site. 

Linked Learning Outcomes:

1.Understand the institutions and politics of public financial management and accountability in the Australian system of government, and how these frame the roles and responsibilities of public officials.

2.Critically engage with relevant practical and theoretical literature on the design and application of public financial management as an international applied discipline.

3.Critically appraise key public financial management systems applicable in the Australian system of government.

4.Critically analyse the application and effectiveness of contemporary evidence-based approaches to fiscal strategy, public budgeting, fiscal federalism, public service delivery, and public accountability.

5.Demonstrate the ability to think analytically, communicate persuasively, and work collaboratively in the applied discipline of public financial management.

Assessment Task 5

Research Report

Weighting: 40% of final mark

Length: 2500 words

Due Date: Approximately two weeks after course teaching ends (Tuesday 29 October 2024)

Task Type: This is completed and assessed as an individual task.

Task Description: This task examines the impacts of key public financial management reforms. Students will be asked to critically analyse a reform selected from a list of questions about current public financial management reforms and/or practices. Analysis can be jurisdictional case study focused or comparative in scope. Detailed instructions will be available on the Wattle course site. The report must be prepared and presented in accordance with the Crawford Style Guide (available at Crawford Academic Skills Wattle site). The ANU College of Asia and the Pacific’s Word Length and Excess Word Penalty Guidelines applies to this assessment item and can be found here: https://asiapacific.anu.edu.au/cap-word-limit-and-penalty-guidelines.

Linked Learning Outcomes:

2.Critically engage with relevant practical and theoretical literature on the design and application of public financial management as an international applied discipline.

3.Critically appraise key public financial management systems applicable in the Australian system of government.

4.Critically analyse the application and effectiveness of contemporary evidence-based approaches to fiscal strategy, public budgeting, fiscal federalism, public service delivery, and public accountability.

5.Demonstrate the ability to think analytically, communicate persuasively, and work collaboratively in the applied discipline of public financial management.

Academic Integrity

Academic integrity is a core part of our culture as a community of scholars. At its heart, academic integrity is about behaving ethically. This means that all members of the community commit to honest and responsible scholarly practice and to upholding these values with respect and fairness. The Australian National University commits to embedding the values of academic integrity in our teaching and learning. We ensure that all members of our community understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with. The University has policies and procedures in place to promote academic integrity and manage academic misconduct. Visit the following Academic honesty & plagiarism website for more information about academic integrity and what the ANU considers academic misconduct. The ANU offers a number of services to assist students with their assignments, examinations, and other learning activities. The Academic Skills and Learning Centre offers a number of workshops and seminars that you may find useful for your studies.

Online Submission

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item. Late submission is not accepted for take-home examinations.

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Returning Assignments

The group assignment will be returned to a nominated member of the syndicate group. Individual assignments will be returned to the individual student. The mark for the quiz is sent to the individual student and the results discussed briefly in class.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure The Course Convener may grant extensions for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Resubmission of Assignments

Resubmissions are not permitted other than in rare and exceptional circumstances and in accordance with University policy.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information. In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service — including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy. If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes. Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Access and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students