The course on Managing Government Finances aims to provide graduate students tools to understand and evaluate financial management within a public sector context. It provides those in public sector managerial positions with stronger grasp of management techniques and policy development and implementation skills relevant to a public sector environment.

The course includes a review and analysis of:

• the methods of financial decision-making and of analysis,
• development of evidence-based policy development and implementation,
• a description of the Australian government system and its component parts, and
• a review of recent developments in public sector financial management.

The course looks at key concepts in a range of government financial processes and applications. It examines the particular needs of managing finances in a public setting and the way accountability for financial operations is structured, practiced and held accountable.

The course is a mixture of principles and applications and focuses on a development of an understanding of managing government finances and an ability to apply these principles in practice.

The classes are a mixture of lectures, seminars, case studies and syndicate learning sessions and are multi-disciplinary in focus. No previous knowledge of finance, economics and accounting is assumed. The material starts from ‘ground zero’ (but moves fast).

The topics cover:

• the Australian institutional and statutory governance structure,
• the Australian Government budget formulation distribution and control,
• the development of evidence-based financial policy,
• financial management and performance at agency level,
• management and accounting frameworks at the operational level,
• governance implications of service delivery modes,
• risk management in the context of a range of public sector settings,
• accountability and audit including performance auditing

Learning Outcomes

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

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.
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.

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 will have 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, 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. You will become acquainted with the concepts used during the course as the course progresses.

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 workshop 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 workshops. Each module will involve approximately 6-7 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 each lecture.

-One (1) interactive workshop, of approximately 120 minutes duration. The interactive workshop will be delivered in two streams - online delivery and on campus delivery. Students must select one stream and attend only that stream for the duration of the course, unless extenuating circumstances arise which must be discussed with the convenor. The interactive workshops 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.

The interactive workshops assume active participation from students, although this is not assessed as part of the final grade.

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. The course is taught in a 'hybrid' intensive mode, which means some pre-reading is needed prior to interactive workshops, especially for case based exercises. All required readings will be available on the Wattle course site. 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.

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 workshop (delivered online and on campus) (Week 2). Week 1 Online Lecture Session 1 COURSE INTRODUCTION Online Lecture Session 2 PUBLIC FINANCIAL MANAGEMENT: DEFINITIONS AND SYSTEMS PUBLIC BUDGETING: CONCEPTS AND FRAMEWORKS Week 2 Interactive Workshop (Online delivery) OR Interactive Workshop (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 workshop 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 workshop (delivered online and on campus) (Week 4). Week 3 Online Lecture Session 3 BUDGET PROCESS 1: FORMULATION AND APPROVAL Online Lecture Session 4 BUDGET PROCESS 2: EXECUTION AND EVALUATION Week 4 Interactive Workshop (Online delivery) OR Interactive Workshop (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 workshop sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site. Assessment Task 1: Online Quiz (10%) conducted in a common online session in Week 4. Individual assessment task.
3	Module 3 covers two sequential weeks and comprises two online lecture sessions (Week 5) and one interactive workshop (delivered online and on campus) (Week 6). Week 5 Online Lecture Session 5 PERFORMANCE BUDGETING: DEVELOPING AND USING PERFORMANCE METRICS Online Lecture Session 6 FEDERAL FINANCIAL RELATIONS Week 6 Interactive Workshop (Online delivery) OR Interactive Workshop (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 workshop 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 workshop (delivered online and on campus) (Week 8). Week 7 Online Lecture Session 7 PUBLIC VALUE AND MODELS OF PUBLIC SERVICE DELIVERY Online Lecture Session 8 ACCOUNTABILITY Week 8 Interactive Workshop (Online delivery) OR Interactive Workshop (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 workshop sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site. Assessment Task 2: Budget Systems Analysis (40%) due in Week 8. Team assessment task.
5	Module 5 covers two sequential weeks and comprises two online lecture sessions (Week 9) and one interactive workshop (delivered online and on campus) (Week 10). Week 9 Online Lecture Session 9 PUBLIC SECTOR ACCOUNTING AND AUDITING Online Lecture Session 10 EVALUATING PUBLIC FINANCIAL MANAGEMENT REFORMS COURSE OVERVIEW Week 10 Interactive Workshop (Online delivery) OR Interactive Workshop (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 workshop sessions. Workload approximately 2-3 hours. Stimulus material and instructions will be available on the Wattle course site. Assessment Task 3: Research Essay (50%) 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	10 %	17/08/2021	27/08/2021	1,2,4
Budget Systems Analysis	40 %	20/09/2021	05/10/2021	1,2,3
Research Essay	50 %	24/10/2021	02/12/2021	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 2021.

Assessment Task 1

Online Quiz

Weighting: 10% of final mark

Duration: 35 minutes in class

Due date: Conducted in Week 4 of Module 2 (Wednesday 17 August 2021)

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

Task Description:

The Online Quiz will test knowledge and understanding of key concepts covered in the first four online lecture sessions. 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.

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 in 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

Budget Systems Analysis

Weighting: 40% of final mark

Length: 3000 words

Due Date: Week 8 of Module 4 (Monday 20 September 2021)

Task Type: This is completed and assessed as a group assessment task (students will be assigned to a syndicate in Weeks1-2)

Task Description:

This task examines the strengths and weaknesses of alternative approaches to budgeting. The task simulates an analytical briefing task for a new Finance Minister seeking advice on evidence-informed budgetary approaches in the wake of Covid-19 generated fiscal expansion. Teams will be asked to compare and contrast 'incremental budgeting' with contemporary alternative approaches to budgetary decision-making. Detailed instructions will be available on the Wattle course site. As a group assessment task the output must represent equitable contributions from all syndicate members and must read as a coherent academic report. The report must be prepared and presented in accordance with the Crawford School Style Guide 2020.

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 in 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

Research Essay

Weighting: 50% of final mark

Length: 4000 words

Due Date: Approximately two weeks after course teaching ends (Monday 24 October 2021)

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 current public financial management reforms and/or practices. Analysis can be jurisdictional case study focussed 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 School Style Guide 2020.

Linked Learning Outcomes:

2. To have an understanding of the systems applicable in 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 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 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