• Participate in the "class map" activity.
• Participate and post a short bio in the Lesson 1 Self-Introduction Discussion Forum.
• Complete the required reading.

• Complete the required readings.
• Participate in Lesson 2 group and class discussions. Discussion Prompt: Discuss how the use of performance budgeting can impact efficiency criteria in allocating revenue. Please explain and support your position. 
• Submit a one-page research proposal outline.
• Complete Lesson 2 Balanced Budget Problem: Coe, Chapter 3, Problem #2 (pp. 93–94).
• Complete Finkler et al. (2022), Chapter 3. Georgeville City Government Problem 3-29, pages 102-103.

• Complete the required readings.
• Participate in Lesson 3 group and class discussions/ Discussion Prompt: Use examples to discuss the role and value of cost-benefit analysis in government.
• Choose your bibliographic materials: You are required to discuss your selections and the direction of your paper with the instructor at least once by the end of Lesson 3.
• Complete Finkler et al. (2022). Chapter 5. Run Down Rural District Problem 5-31, pp. 208-209.

• Complete the required readings.
• Complete Lesson 4: Obtaining information from ACFR Analysis Paper assignment.
• Participate in Lesson 4 group and class discussions. Discussion Prompt: Why monitor performance in government? Use examples to discuss the importance of financial performance monitoring.

• Complete the required readings.
• Write a two-page, double-spaced analysis of the Lakeview Case at the end of Wang, Chapter 13 (pp. 175–180). Analyze the amounts of debt service and debt outstanding that should be reduced in order for the city to meet the requirement of the 10% benchmark.
• Participate in Lesson 5 group and class discussions. Discussion Prompt: Discuss the need and value of debt capacity analysis in your state and local governments.

• Complete the required readings.
• Participate in Lesson 6 group and class discussions. Discussion Prompt: After reading the Coe chapter and the Harris article, discuss why fund accounting is important to the overall government accounting system.
• Complete Coe, Chapter 2, Problem #2 (p. 44).

• None

• Work on your research paper.

• Complete the required readings.
• Participate in Lesson 7 group and class discussions. Discussion Prompt: How is financial accountability in government served by the reporting process?
• Access a state or local government's ACFR for the last two years, and write a two-page, double-spaced analysis of the fund balance for the past two years. 

• Complete the required readings.
• Participate in Lesson 8 group and class discussions. Discussion Prompt: Identify and discuss some budgetary or financial situations in which cost should be considered.
• Complete Lesson 8 Cost of Operation: Wang, Chapter 3, Exercise #5, Cost of Operations (p. 52),
• Complete Lesson 8 Present Value Analysis Exercise: Wang, Chapter 4, Exercise #5, Present Value Analysis: Lease or Buy (p. 61).
• Complete Finkler, Chapter 4, Problem 4-38, Break-Even Analysis, p. 163.

• Complete the required readings.
• Participate in Lesson 9 group and class discussions. Discussion Prompt: Why are accuratshortagese forecasts often difficult to achieve?
• Complete Lesson 9 Forecasting Exercise: Wang, Chapter 1, Exercise #6, Forecasting Franchise Tax in Sunbelt (p. 19).

• Complete the required readings.
• Participate in Lesson10 group and class discussions. Discussion Prompt: Financial crises in government are often characterized by revenue shortage. Cutting spending is the first thing that comes to mind in many governments during crises. Estimating spending cuts and their impact can be part of an FCA. Use examples in government to discuss situations in which spending cuts are imposed or implemented and the financial impact of the cuts is estimated.

• Complete the required readings.
• Participate in Lesson 11 group and class discussions. Discussion Prompt: Discuss the role of risk measurement in managing revenue risk.
• Complete Wang, Chapter 14, Exercise #3 (pp. 196–197).

• None

• Continue to work on your research paper, which is due by the end of Lesson 12.

• Complete the required readings.
• Participate in Lesson 12 group and class discussions. Discussion Prompt: When a revenue shortage occurs, many people think that tax increase is the only option.  Discuss cases of revenue shortages in a state or local government when a tax increase may not be the best option.
• Revise the revenue shortage analysis and write a two-page, double-spaced analysis of Woodbury Case at the end of Wang, Chapter 2 (pp. 32–37).
• Submit the research paper.

• None

• Take the Final Exam

Please be aware that you have three hours to complete this final exam and are given only one attempt. Once you open the exam, you must complete it. If you navigate away, the timer will continue running, and the exam will auto-submit when the time runs out. Please make sure that you upload your answer file before the time is up. You should indicate your full name in your exam file name (e.g., allansmith_exam.docx).