Contemporary public sector budgeting is about explaining the performance story behind the financial numbers, and working with the inevitable contestability around what the numbers mean. It is about how performance information can be used to better frame dialogue around funding priorities, and to actively manage program delivery within budget constraints.

 

Current sector-wide performance and accountability frameworks emphasise clear linkages between funding and outcomes, and the integration of performance metrics with budget decision processes, internal organisational management, and external performance reporting. This course uses an integrated case study to survey the strengths and weaknesses of performance-based budgeting approaches in the public sector; steps through intervention logic methodologies for specifying purposes, programs and performance metrics; outlines the role of cost information in performance analysis; and offers an opportunity to apply and appraise these approaches in the context of participants’ own organisational settings and broader public sector institutional reform.

Learning Outcomes

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

1. Understanding of performance-based budgeting approaches and their role in contemporary budget and policy processes
2. Analyse key information requirements for performance-based budgeting and reporting
3. Demonstrate understanding and practice in applying methodologies for specifying public purposes, budget programs and performance metrics
4. Evaluate basic cost information and its relationship to performance analysis and advocacy in Budget processes

Required Resources

There is no textbook for this course. All required readings, including the Instructional Case used during the course, will be available through the course Wattle site.

Recommended Resources

• Allen, R., Hemming, R. and Potter, B. H. Eds. 2016. The International Handbook of Public Financial Management. Palgrave Macmillan.
•  Cuganesan, S. 2017. The design of performance budgeting processes and managerial accountability relationships. Public Management Review. 19 (7), pp954-971.
• 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.
•  Robinson, M. 2002. Output purchase funding and budgeting systems in the public sector. Public Budgeting & Finance. 22 (4), pp17-33.
• 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 whole class, groups, individuals, focus group etc

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). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Module 1 comprises two Online Lecture sessions + one curated Online activity session + one Workshop Lecture sessions: Topic One - Performance Based Budgeting (Concepts and Practice) Topic Two - Budget and Performance Frameworks Workshop: Performance and the Political Context of Budgeting (F2F and Online)	Curated online activities: Watch and analyse videos on the political context of contemporary budgeting Read and review Instructional Case Part A Read and review assigned readings Respond to assigned questions
2	Module 2 comprises two Online Lecture sessions + one curated Online activity session + one Instructional Case-based Workshop Lecture sessions: Topic Three - Defining Outcomes and Programs Topic Four - Defining Performance Information Workshop: Specifying Programs and Mapping Performance (F2F and Online)	Curated online activities Watch and analyse videos on the limits of performance metrics in the management and funding of public services Read and review Instructional Case Part B Read and review assigned readings Respond to assigned questions Assessment Task 1 due mid-course
3	Module 3 comprises two Online Lecture sessions + one curated Online activity session + one Instructional Case-based Workshop Lecture sessions: Topic Five - Defining and Interpreting Basic Cost Information Topic Six - Using Performance Information in Budgeting Workshop: Supporting Budget Decision Processes (F2F and Online)	Curated online activities Watch and analyse videos/podcasts on the utilization of performance information in budgeting in the context of either austerity and/or secular trends in government expenditures Refresh reading of Instructional Case Parts A and B Read and review assigned readings Respond to assigned questions Assessment Task 2 due after completion of teaching sessions

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Online Quiz	35 %	29/03/2022	01/04/2022	3,4
Research Report	65 %	15/04/2022	06/05/2022	1,2,3,4

* 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 Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Guideline and General Information 
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

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 Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

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 POGO8237 in 2021.

Assessment Task 1

Online Quiz

Weighting: 35% of final mark

Due date: Tuesday 29 March 2022 (AEST) (scheduled)

Duration: 45 minutes

Assessment type: Individual

Description: The Online Quiz will test knowledge and understanding of key concepts and practices covered in the first four online lecture sessions. The quiz will comprise a mix of multiple choice questions and short answer response questions. The Online Quiz and detailed instructions will be accessible directly from the Wattle course site. 

Linked Learning Outcomes:

3.Demonstrate understanding and practice in applying methodologies for specifying public purposes, budget programs and performance metrics

4.Evaluate basic cost information and its relationship to performance analysis and advocacy in Budget processes.

Assessment Task 2

Research Report

Length: 2500 words

Weighting: 65% of final mark

Due date: Friday 15 April 2022 (scheduled)

Assessment type: Individual

Description: Students will research and prepare an analysis of the design and application of performance-based budgeting in contemporary government. A detailed description of the assessment task, including the marking rubric, will be made available through the Wattle course site.

Linked Learning Outcomes:

1.Understanding of performance-based budgeting approaches and their role in contemporary budget and policy processes

2.Analyse key information requirements for performance-based budgeting and reporting

3.Demonstrate understanding and practice in applying methodologies for specifying public purposes, budget programs and performance metrics

4.Evaluate basic cost information and its relationship to performance analysis and advocacy in Budget processes.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

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 permitted. 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

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted 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.

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