University of Wyoming College of Education

Commitment to Excellence in Education

Course Syllabus

HIED 5060 Program Budgets and Instruction

Spring 2019 • 3 Credit Hours  •  Thursday 4:00PM - 6:50PM MST

1-31-19 to 5-16-19 

Zoom link: https://uwyo.zoom.us/j/440968210 

Professor Information

Sara Axelson, Ed.D., Visiting Associate Professor, Higher Education Administration Program; School of Counseling, Leadership, Advocacy & Design; College of Education

Schedule a Zoom or office appointment via email or participate in a Virtual Office Hour by Zoom on the following dates/times.  Please RSVP in advance – Thank you!: 

1:00 PM - 2:00 PM Mondays https://uwyo.zoom.us/j/810111632

1:00 PM – 2:00 PM Tuesdays https://uwyo.zoom.us/j/344488510

1:00 PM - 2:00 PM Wednesdays https://uwyo.zoom.us/j/441826217

Email: saxelson@uwyo.edu         Phone: 307-766-3608

My commitment is to respond within 24 hours to phone calls or emails

 

Course Information:

This class will be delivered through Zoom technology.  WyoCourses online course shell will be used throughout the course.  WyoCourses will be used to send announcements, provide modules for each class session, post assignments, discussion papers and readings, to facilitate threaded discussion, email for class use, and to provide students with private access to their course grades.  The course shell will also be used to post professional and UW student notices and announcements.  Please log into WyoCourses on a regular basis. Guest speakers, with budget and planning expertise, will be invited to present on relevant topics during class sessions. 

Prerequisites:

Graduate standing.

Course Description:

The purpose of this course is to familiarize educational leaders with the core tasks needed for effective financial planning.  Students are also introduced to the budgeting process and planning in various public higher education institutions. Students will focus specifically on the organization, techniques, and politics of administrative planning, budget preparations, financial systems, legislative appropriations, and control systems in educational administration.    

Nondiscrimination Commitment:

The University of Wyoming values an educational environment that is diverse, equitable, and inclusive. The diversity that students and faculty bring to class, including age, country of origin, culture, disability, economic class, ethnicity, gender identity, immigration status, linguistic, political affiliation, race, religion, sexual orientation, veteran status, worldview, and other social and cultural diversity is valued, respected, and considered a resource for learning.

The Office of Diversity, Equity, and Inclusion can be reached at diversity@uwyo.edu or call 766-6672; www.uwyo/diversity. The institution’s educational programs, activities and services offered to students and/or employees are administered on a nondiscriminatory basis subject to the provisions of all civil rights laws and statutes and Title IX Duty to Report. 

Under Title IX, discrimination on the basis of sex can include sexual harassment, rape, and sexual assault. At the University of Wyoming, we will report any sexual harassment, rape, or sexual assault that we learn about in our programs or activities. Evidence of practices that are not consistent with this policy should be reported to the Equal Opportunity Report and Response Office at 307-766-5228.  UW faculty are committed to supporting students and upholding the University’s non-discrimination policy. Under Title IX, discrimination based upon sex and gender is prohibited. If you experience an incident of sex- or gender-based discrimination, we encourage you to report it. While you may talk to a faculty member, understand that as a "Responsible Employee" of the University, the faculty member MUST report information you share about the incident to the university’s Title IX Coordinator (you may choose whether you or anyone involved is identified by name). If you would like to speak with someone who may be able to afford you privacy or confidentiality, there are people who can meet with you. Faculty can help direct you or you may find info about UW policy and resources at http://www.uwyo.edu/reportit

Additionally, you can also report incidents or complaints to the UW Police Department. You can also get support at the STOP Violence program (stopviolence@uwyo.edu, www.uwyo.edu/stop, 766-3296) (or SAFE Project (www.safeproject.org, campus@safeproject.org, 766-3434, 24-Hour hotline: 745-3556).

You do not have to go through the experience alone. Assistance and resources are available, and you are not required to make a formal complaint or participate in an investigation to access them. 

 

UW Student Resources:

DISABILITY SUPPORT SERVICES: udss@uwyo.edu, 766-3073, 128 Knight Hall, www.uwyo.edu/udss

COUNSELING CENTER: uccstaff@uwyo.edu, 766-2187, 766-8989 (After hours), 341 Knight Hall, www.uwyo.edu/ucc

ACADEMIC AFFAIRS: 766-4286, 312 Old Main, www.uwyo.edu/acadaffairs

DEAN OF STUDENTS OFFICE: dos@uwyo.edu, 766-3296, 128 Knight Hall, www.uwyo.edu/dos

UW POLICE DEPARTMENT: uwpd@uwyo.edu, 766-5179, 1426 E Flint St, www.uwyo.edu/uwpd

STUDENT CODE OF CONDUCT WEBSITE: www.uwyo.edu/dos/conduct

Accessibility:

The University of Wyoming is committed to providing equitable access to learning opportunities for all students.   If you have a disability, including but not limited to physical, learning, sensory or psychological disabilities, and would like to request accommodations in this course due to your disability, please register with  and provide documentation of your disability as soon as possible to Disability Support Services (DSS), Room 128 Knight Hall. You may also contact DSS at (307) 766-3073 or udss@uwyo.edu. It is in the student’s best interest to request accommodations within the first week of classes, understanding that accommodations are not retroactive.  Visit the DSS website for more information at: www.uwyo.edu/udss

Objectives and Learning Outcomes:

1. To identify the major types of budgets used in public and nonprofit organizations
2. To formulate fixed, variable, and mixed costs in a sample budget.
3. To calculate breakeven quantities at the cash, accounting and financial levels.
4. To identify, formulate, and evaluate targets to reach achievable profitable goals.
5. To forecast revenue and expenditures in a proposed budget. 
6. To construct marketing budget forecasts. 
7. To analyze research and development regarding long term budgets. 
8. To critically discuss general and administrative costs. 
9. To incorporate capital expenditures in long term budget planning.  
10. To create risk reduction strategies in decision making.
11. To propose mechanisms to link strategic planning with resource allocation.
12. To understand approaches to budget reductions.
13. To demonstrate an understanding of the long term consequences of collaboration with stakeholders in the formulation and execution of a unit’s budget.
14. To understand strategic planning and budgeting across public, non-profit and private entities.

Text(s) and Readings: 

Texts are located electronically through Coe Library Reserves:

https://uwcatalog.uwyo.edu/search~S1?/paxelson/paxelson/1%2C1%2C2%2CB/frameset&FF=paxelson+sara&2%2C%2C2

Shim, J. K., Siegel, J. G., & Shim, A. I. (2012). Budgeting Basics and Beyond (4 edition). Hoboken, NJ: John Wiley & Sons. (BBB in syllabus).

Barr, M. J., & McClellan, G. S. (2011).  Budgets and Financial Management in Higher Education.  San Francisco, CA: Jossey-Bass. (Barr in syllabus). 

Whalen, E.L. (1991). Responsibility Center Budgeting. Bloomington, IN:  Indiana University Press. (Whalen in syllabus - Chapter 2 only).

Hildreth, W.B., Miller, G.J. & Rabin, J. (1996). Budgeting, Formulation and Execution.  Athens, GA:  The University of Georgia.  Text will be provided by Professor

Additional Readings in WyoCourses

Course Requirements/Assignments:

Budget Request Proposal.

Each student must prepare and submit an annual budget request to fund an academic or administrative unit at a public or nonprofit higher education institution (approximately twelve pages). APA format. The budget request must be based on the parameters provided in the course shell. The budget request must identify anticipated revenue and allocations to the unit along with anticipated expenditures for personnel, equipment, supplies, travel, and other costs.  The paper should not be primarily concerned with political, economic, religious, or legal dimensions of the budget request. Also, the proposal should not involve data collection or data analysis beyond that provided in the parameters.  A two-page paper proposal (double spaced with anticipated references) must be posted to ASSIGNMENTS by Sunday, February 17, 2019.

Your final draft of the Budget Request must be posted to ASSIGNMENTS by Sunday, March 31, 2019.  The Budget Request must be organized in the following manner: 

Introduction: Describe the unit that is the subject of the budget proposal and briefly describe the purpose and scope of the unit, including the services provided, the full and part-time personnel in the unit and the major dimensions of its past three annual budgets. 

Unit Mission, Goals, and Three-Year Strategic Plan: Please describe the unit’s mission, top five goals, and three-year strategic plan. 

Statement of Anticipated Expenditures: Please identify each of the anticipated expenditure categories and the requested amounts for each category.  Please reference Shim et al (2012) as needed.

Statement of Anticipated Revenue:  Please identify each of the anticipated revenue streams that will support the unit’s operation over the next full fiscal year and please justify your request for maintenance or revision to these streams and the amounts funded.  Please reference Shim et al (2012) as needed.

Justification: Please present your justification and firmly ground it in the unit mission, goals, and three-year strategic plan.

Conclusion: Summarize the Budget Request.

 

Budget Review and Allocation Paper. (Budgets will be available for review by April 1.)

Each student must review two Budget Requests submitted by students in HEDA 5060 that are assigned by the professor. Two papers not to exceed five pages each along with references with each paper should be submitted.  Review the budgets considering the course content:  speakers; readings and assignments.  Consider the following as you are reviewing each budget:  1) compare expense categories to determine if investments align with the program and operations priorities of the organization, 2) are the systems in place to generate the revenue necessary to fund the budget,  3) does the budget allow for reallocations in the event revenue projections are not met or unexpected expenses arise, and 3) does the budget tie to the strategic plan? Your completed Budget Review and Allocation Papers must be posted to ASSIGNMENTS by Sunday, April 14, 2019

Individual Presentation.

Beginning in Week 2, each student will take the lead in facilitating class discussion – online – on selected chapters from Shim et al 2012. Your facilitation must be supported by a three-page double spaced Word document in APA format that explains the central points in the chapter. Please post your document by Sunday at 5:00 p.m in Assignments. The Instructor will make the chapter assignments although you will be invited to identify your topic preferences.  The presentations will be approximately 30 minutes in length.

Chronicle of Higher Education Opinion Paper.

Each student must review the Chronicle of Higher Education and identify a major national news story that reports on an issue relevant to budgeting and accountability.  In a three-page opinion paper, you must use your study of the issue to assess its relevancy to the development of your career and outcomes you can either hope for or avoid.  You must post your Chronicle of Higher Education Opinion Paper IN ASSIGNMENTS by Sunday, March 17, 2019

Class Participation. (in Thursday evening sessions and online).

Each student must participate in our weekly discussions in class and threaded discussions. Quality and not quantity will be the touchstone used in assessing participation. For our discussions to be genuine, honest, interesting, and insightful, they need to be spontaneous and we need to be able to "think out loud." So, although our discussion needs to be courteous and respectful, we will not always be exhibiting our best communication skills in class and online. However, the writing assignments, must reflect your best work, your best thinking, and your best writing. 

We will use online discussion to address specific issues and to follow up on issues that we do not complete in our Thursday night sessions. There will be an online threaded discussion assignment every week. You must log in regularly to take note of these assignments and participate. 

Grading Standards:

Your grade for this course will be a traditional letter grade (A through F) based on your performance on the assignments listed above. The weighting of these assignments is presented below.

30% Budget Request Proposal
30% Budget Review and Allocation Paper
20% Individual Presentation 
10% Chronicle of Higher Education Opinion Paper

10% Class Participation (on Thursday evenings and online) 

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100% TOTAL

Final grades will be assigned on a standard scale based on weighted scores from all the assignments listed above.

 

 

90 – 100          A

80 – 89            B

70 – 79            C

60 – 69            D

Below 60         F

 

Attendance/Participation Policy

 Attendance and participation is required for each class(online).  Absences will result in a proportionate reduction in the class participation grade.

Academic Calendar

http://www.uwyo.edu/acadaffairs/_files/docs/acadadmin_cal-2014-2020.pdf

Academic Honesty

Academic dishonesty will not be tolerated in this class.  Cases of academic dishonesty will be treated in accordance with UW Regulation 2-114.  The penalties for academic dishonesty can include, at my discretion, an “F” on an exam, an “F” on the class component exercise, and/or an “F” in the entire course.  Academic dishonesty means anything that represents someone else’s ideas as your own without attribution.  It is intellectual theft – stealing - and includes (but is not limited to) unapproved assistance on examinations, plagiarism (use of any amount of another person’s writings, blog posts, publications, and other materials without attributing that material to that person with citations), or fabrication of referenced information.  Facilitation of another person’s academic dishonesty is also considered academic dishonesty and will be treated identically.”

Course Outline:

This course is designed to help you meet the course objectives in an organized, progressive flow. You are encouraged to discuss projects with others, establish support networks, obtain technology tips, and gain insights and ideas for assignment completion. However, you must submit your own, original work.

 

Date	Topic	Guest Speaker	Disc.
01/31	Course and Class Introductions -- Introduction to Budgeting and Finance University Budgets, Strategic Planning, Financial Systems and Budget Reductions THREADED DISCUSSION- Hildreth Lecture 14 How to Read a  Budget	4:15-5:15 p.m. Mr. David Jewell, Associate VP for Budget & Institutional Planning, University of Wyoming
02/07	Budget Administration Writing and Administering Multi-million-dollar Federal Grants THREADED DISCUSSION-Barr - Alpha University Case Study	4:00 – 5:30 p.m. Ms. Pilar Flores, Director of Student Educational Opportunity, University of Wyoming 5:45 p.m. Samantha Cook, UW Libraries	BBB 1,2 Whalen 2 Barr 1
02/14	The Master Budget Governmental Budgeting and Strategic Planning THREADED DISCUSSION-Hildreth Lecture 16 Evaluating Revenues 2-17 DRAFT BUDGET DUE	4:00 p.m. Mr. Mark Collins, City Manager, Sheridan, Wyoming Former Associate VP for Administration, University of Wyoming	BBB 3,4 Barr 2
02/21	Cost Behavior Plans; Evaluating Performance; Costs Private University Budget Perspective; Overseeing a million- dollar student fee budget THREADED DISCUSSION-Hildreth Lecture 9 Productivity and Budgets	5:30 – 6:30 p.m. Mr. Brian Schueler, Analyst, Education Advisory Board and former ASUW President and Ex-Officio Trustee, University of Wyoming	BBB 5,6
02/28	Marketing and Research Development; Q&A:Budgets and planning from an admissions perspective with a specific focus on marketing, how to determine where to spend marketing dollars and  financial collaborations. Pricing, tuition discounting and net tuition revenue  THREADED DISCUSSION-Tuition Analysis	4:00 p.m. Ms. Shelley Dodd, Director of Admissions, University of Wyoming     6:00 p.m. Ms. Mary Aguayo, VP, Enrollment Management, University of LaVerne, CA	BBB 7.8.9
03/07	Budgeting and Modeling Administering, Budgeting and Planning for a Nonprofit Organization THREADED DISCUSSION-Hildreth Lecture 22 Cost Benefit Analysis	4:00 p.m. Mr. Keener Fry, CPA, Executive Director of the University of Wyoming Alumni Association	BBB 10,11
03/14	Costs Administering a Department Budget; Preparing Budget Requests and ROI   3/17 CHRONICLE OPINION PAPER DUE 3/18 – 3/22 Spring Break	4:00 p.m. Ms. Jo Chytka, Director of Advising, Career and Exploratory Studies Center (ACES)  University of Wyoming	BBB 12, 13, 14, 15, 16
03/28	Software and Online Budgeting University Budgets and Strategic Planning  Hildreth Lecture 44 Fund Accounting THREADED DISCUSSION - Minnesota Fees 3/31 Budget Request Proposal Due	4:00 p.m. Mr. P.J. Shumway, Business Analyst, Executive, University of Wyoming	BBB 17,18  Barr 3

 

04/04	Cost Management Strategies Planning and Managing a multi-million-dollar capital and administrative budget  THREADED DISCUSSION-Housing Master Plan	Mr. Eric Webb, Executive Director of Residence Life, Dining and Wyoming Union	BBB 19,20
04/11	Managerial Performance Q&A: Budgeting and fiscal administration for human resources DISCUSSION – LECTURE 24 MONITORING PERFORMANCE 4/14 Budget Allocation Paper Due	4:15 Dr. Kent Drummond, Associate Dean, College of Business	BBB 21,22        Barr 5
04/18	Budgeting for Service Organizations; Executive Performance Budgeting, and administering multi-million-dollar grant nonprofit grant organization THREADED DISCUSSION-ClimbWyoming Discussion Preparation	4:00 – 5:15 p.m. Ms. Sandy Root-Elledge, Director for the Wyoming Institute for Disabilities (WIND) Kara Enyeart, WIND Business Manager	BBB 23
04/25	Nonprofit Organizations; Capital Expenditures Strategic Planning and Budgeting for a multi-million-dollar grant and privately funded nonprofit organization THREADED DISCUSSION-Hildreth Lecture 51 Auditing	Dr. Ray Fleming Dinneen, Psy.D., Executive Director of Climb Wyoming; Ms. Donna Nelson, CPA, Statewide Director of Operations, Climb Wyoming	BBB 24,26   Barr 6
05/02	Executive Training Budgeting, Strategic Planning, Financial Systems, Legislative Appropriations and Control Systems in State Government and Higher Education	4:00 p.m. Mr. Don Richards, Budget & Fiscal Administrator, Wyoming Legislative Services Office, State of Wyoming	BBB 25,13         Barr 7

 

05/10	Course Wrap Up                                                               Barr 4

 

05/16	Finals Week

 

 

The instructor may make changes to the syllabus as the course proceeds.  If necessary, these changes will be announced in class.  Substantive changes made to the syllabus will be communicated in writing to the students.