The course on Managing Government Finances aims to give students a basis for considering the environment in which public sector managers operate as it bears on their management of public financial resources.

The course steers between:

• the methodologies of financial decision-making and analysis,
• description or analysis of the Australian government system, and
• developments in public sector financial management theory and practice.

Regarding the second aspect, an understanding of the institutional and broad behavioural aspects of the Australian system of politics and government is assumed, at least at a basic level, and is an advised precondition.

While the course places its major focus on middle to senior public sector managers in the Australian government system, its emphasis on principles and concepts of government, government processes and public management broadens its appeal, including to students and public officials from outside Australia.  The course forms a mandatory component, for those students who enrol through the ANU, of ANZSOG’s Executive Master of Public Administration (EMPA) degree.

The course investigates the roles carried out by managers in government agencies in managing public financial resources, and the political and administrative setting in which government finances are managed.

Lectures are multi-disciplinary.  They cover:

• the Australian institutional and statutory governance structure,
• the Australian Government model of budget formulation and control,
• federal financial relations,
• financial management and performance at agency level,
• management and accounting frameworks at the operational level,
• governance implications of service delivery modes,
• risk management,
• accountability and audit.

The course includes class discussions based on case studies and examples.  Lectures and discussions are presented by ANU academics in the field of public management and by former or present senior public officials.

Learning Outcomes

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

On completion of the course, students will be able: 

1. To have a clear understanding of the framework of the Australian governmental system and its impacts on the roles and responsibilities of managers of public resources;
2. To extrapolate their understanding of the Australian public financial management environment to other governmental systems;
3. To explain the methods and roles of, and interactions between, the broad systems applicable in the Australian governmental system relating to budgeting, financial management, accounting and audit;
4. To understand the drivers, successes and failures of public financial management reform;
5. To understand the two-way interaction between governance structures and operational practice;
6. To evaluate the effectiveness of forms of performance management in contemporary government systems; and

7. To question and critique the effectiveness of the financial managerial setting operating within Australian governments or governments in their own countries.

Required Resources

Both textbooks used are ANU Press e-textbooks and are open access. They are both on the course Wattle website. Other reading material is also available on the course Wattle website. Classes will proceed on the assumption that the required reading will have been completed prior to the class.

Recommended Resources

See materials listed for each session in Wattle site.

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, focus groups

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. There is a requirement that students have work experience before undertaking this course. You will become acquainted with the concepts used during the course as the course progresses.

Private Study

This course is a postgraduate 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 workshop. Given the course is taught in an intensive mode, this means some pre-reading is needed. The textbooks are provided to you on the course Wattle website as is other reading.

You should plan to allocate a minimum of 100 to 160 hours of your time to this course, including pre-reading and time taken on case studies and assignments.

Organisation of Course

Each day will include classes normally from 9.30 am to 4.30 pm with a 30-minute coffee break in the mornings and afternoons as well as a break for lunch. The break periods can also be used for syndicate discussions. Each day will involve 6 to 8 hours of work.

Classes: Lectures, Workshops, and Syndicate Discussion Sessions

Workshops will commence with a topic overview by the lecturer. While some course materials (such as topic overheads) are available electronically, hard copies will normally also be available on the day of the class. Handouts will be contained either in the reading brick or handed out during the class.

Materials handed out will also be available on the course webpage

The overview session will be followed by guided individual and group activity directed at discussing possible solutions to assigned exercises, problems and case studies.

The classes are interactive and participation from students is expected although this does not form part of the grade.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Week 1 Day 1 Morning INTRODUCTION: What are the objectives of the course? Review of what is expected of students in the course. Creation of syndicate groups Topic 1 INTRODUCTION TO MANAGING GOVERNMENT FINANCES Budget formulation and control: an Australian perspective – concepts, terminology and policy.
2	Week 1 Day 1 Afternoon Topic 2 PUBLIC FINANCIAL MANAGEMENT Management and financial frameworks: policy and structure.
3	Week 1 Day 2 Morning Topic 3 BUDGET PROCESS Budget processes and development of revenue and expenditure budgets. Topic 4 BUDGET PERFORMANCE AND MANAGEMENT The concepts of performance in a public sector context.
4	Week 1 Day 2 Afternoon Topic 5: FEDERAL FINANCIAL RELATIONS Federal financial relations; and the control of public expenditure in federal systems,
5	Week 1 Day 3 Morning Topic 6 PUBLIC VALUE and Topic 7 MODELS OF PUBLIC SERVICE DELIVERY Implications of service delivery models in particular Public Private Partnerships
6	Week 1 Day 3 Afternoon Topic 8 RISK MANAGEMENT IN THE PUBLIC SECTOR CONTEXT Risk management in public sector context: managing risk in all its dimensions. Quiz at conclusion of Day 3	Quiz - At conclusion of Day 3 - 4:30-5:00pm
7	Week 2 Day 4 Morning Topic 9 ACCOUNTABILITY, and Topic 10 PUBLIC SECTOR ACCOUNTING The concepts of accountability and the public sector accounting. The specifics in Australia.
8	Week 2 Day 4 Afternoon Topic 11 AUDITING & ASSURANCE The concepts of assurance and performance auditing. Compliance and external audits. The challenges in public sector auditing.
9	Week 2 Day 5 Morning Topic 12 EVIDENCE BASED THINKING The development of an approach to evidence based financial management in a public sector context.
10	Week 2 Day 5 Afternoon Topic 12 EVIDENCE BASED THINKING (continued) The development of an approach to evidence based financial management in a public sector context.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Quiz	10 %	07/02/2020	10/02/2020	1,2,4
Assignment 1 (individual)	40 %	24/02/2020	14/03/2020	1,2,3
Assignment 2 (group)	50 %	07/03/2020	04/04/2020	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 2020

Assessment Task 1

Quiz

30 minutes in class

Day 3, 4:30-5:30pm

The first quick quiz is on the key concepts included in Topics 1 to 7 of the course. It will be a test on the comprehension of critical aspects of the managing government finances.

Linked Learning Outcomes:

1. To have an understanding of the framework of the Australian governmental system and its impacts on the roles and responsibilities of managers in the public sector;

2. To have an understanding of the systems applicable a federal governmental system relating to budgeting, financial management, accounting and audit;

4. To be able to develop evidenced-based policy development in a financial context.

Assessment Task 2

Assignment 1 (individual)

Written report no more than 3000 words

The first assignment is to be completed individually. It is described in detail in a separate handout. The final submitted and may not contain material from other sources other than that that is appropriately referenced. The assignment relates to advice on an important public sector policy choice.

Linked Learning Outcomes:

1. To have an understanding of the framework of the Australian governmental system and its impacts on the roles and responsibilities of managers in the public sector;

2. To have an understanding of the systems applicable a federal governmental system relating to budgeting, financial management, accounting and audit;

3. To be able to analysis government financial performance including both successes and failures of public financial management.

Assessment Task 3

Assignment 2 (group)

Written report of no more than 4000 words

The second assignment is to be completed in syndicate groups. It is described in detail in a separate handout. The final submitted work must be your own original work and may not contain material from other sources other than that that is appropriately referenced. This assignment is in the form of the analysis of a public sector issue and is described in a separate handout.

Linked Learning Outcomes:

2. To have an understanding of the systems applicable a federal governmental system relating to budgeting, financial management, accounting and audit;

3. To be able to analysis government financial performance including both successes and failures of public financial management.

4. To be able to develop evidenced-based policy development in a financial context.

5. To evaluate the effectiveness of financial performance and audit and accountability mechanisms

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 in class on Day 4.

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 Diversity 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 undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students