The information contained on this page is designed to give students a representative example of material covered in the course. Any information related to course assignments, dates, or course materials is illustrative only. For a definitive list of materials, please check the online catalog 3-4 weeks before the course start date.

PADM 523: Government and Nonprofit Accounting (3 credits). Accounting, reporting, and auditing principles and procedures for public sector agencies and nonprofit organizations.

Overview | Objectives |  Library Resources | Technical Requirements and Help | Materials | Course Requirements | Grading | Schedule | Academic Integrity | Diversity, Equity, Inclusion, and Belonging| Student Sucess and Support Resources | Additional Policies

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Course Overview

PADM 523 introduces you to the central financial concepts, issues, and analytical techniques of governmental accounting and financial reporting for public sector agencies at the state and local levels in the United States as well as nonprofit organizations. The course will provide an understanding of government accounting and financial reporting principles and practices necessary in making sound financial management decisions.

In this course you will learn the financial accounting, reporting, and auditing principles and procedures for public sector agencies and nonprofit organizations. You will learn how to interpret and analyze governmental and nonprofit financial statements that have been prepared on the accrual and modified accrual bases of accounting. Topics include the following:

1. Principles of Governmental and Nonprofit Accounting
2. Budgetary Accounting
3. Accounting for Governmental Operating Activities
4. The Accounting Cycle
5. General Capital Assets and Capital Projects
6. General Long-Term Liability and Debt Service
7. Business-Type Activities
8. Fiduciary Activities
9. Financial Reporting
10. Analysis of Financial Performance
11. Auditing

The prerequisite for the course is Governmental Fiscal Decision Making (P ADM 502).

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Course Objectives

This course is designed to increase the ability of students to

• lead and manage through the understanding and application of a variety of governmental and nonprofit accounting concepts, principles, and techniques;
• distinguish the purposes of accounting for businesses, governmental, and nonprofit entities;
• participate and contribute to the public policy process through an ability to understand, interpret, analyze, and evaluate an annual comprehensive financial report and report the results of the analysis both orally and in writing;
• analyze, think critically, select, and apply specific financial ratios and analysis of variance using relevant data in the comprehensive annual financial report to demonstrate competency in financial accounting and reporting principles;
• demonstrate a public service perspective by articulating an understanding of the fund accounting cycle through class discussion; and
• identify sources of authority for government and nonprofit entities and be able to apply that knowledge through class discussion.

For more details of the course content, go to the Course Schedule.

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Library Resources

Many of the University Libraries resources can be utilized from a distance. Through the Libraries website, you can

• access magazine, journal, and newspaper articles online using library databases;
• borrow materials and have them delivered to your doorstep—or even your desktop;
• get research help via email, chat, or phone using the Ask a Librarian service; and
• much more. 

You must have an active Penn State Access Account to take full advantage of the Libraries' resources and service.  The Off-Campus Users page has additional information about these free services.

Public Administration Research Guide

We have created a Public Administration Research Guide with the help of the Penn State University Libraries. The guide helps you find high-quality information and is created by librarians who are subject specialists in public administration. Specially, it provides you with access to databases for Journal Articles, Policy Papers, U.S. Government Information, Statistics and Polls, Reference Resources, and Current Periodicals.

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Technical Requirements an Help

Technical Requirements and Help

Operating System	Canvas, Penn State's Learning Management System (LMS), supports most recent versions of Microsoft Windows and Apple Mac operating systems.  To determine if your operating system is supported, please review Canvas' computer specifications.
Browser	Canvas supports the last two versions of every major browser release. It is highly recommended that you update to the newest version of whatever browser you are using. Please note that Canvas does not support the use of Internet Explorer. Students and instructors should choose a different browser to use.    To determine if your browser is supported, please review the list of Canvas Supported Browsers. Note: Cookies must be enabled, and pop-up blockers should be configured to permit new windows from Penn State websites.
Additional Canvas Requirements	For a list of software, hardware, and computer settings specifically required by the Canvas LMS, please review Canvas' computer specifications.
Additional Software	All Penn State students have access to Microsoft Office 365, including Microsoft Office applications such as Word, Excel, and PowerPoint. Students will need a PDF reader, such as Adobe Reader.
Hardware	Monitor: Monitor capable of at least 1024 x 768 resolution Audio: Microphone, Speakers Camera (optional, recommended): Standard webcam - many courses may require a webcam for assignments or exam proctoring software.
Mobile Device (optional)	The Canvas mobile app is available for versions of iOS and Android. To determine if your device is capable of using the Canvas Mobile App, please review the Canvas Mobile App Requirements.
Help	If you need technical assistance at any point during the course, please contact the Service Desk.

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Student Education Experience Questionnaire (SEEQ)

During the semester you will receive information about completing the Student Education Experience Questionnaire (SEEQ). Your participation is an opportunity to provide anonymous feedback on your learning experience. Your feedback is important because it allows us to understand your experience in this course and make changes to improve the learning experiences of future students. Please monitor email and course communications for links and availability dates.

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Course Materials

Most World Campus courses require that students purchase materials (e.g., textbooks, specific software, etc.). To learn about how to order materials, please see the Course Materials page. You should check LionPATH approximately 3–4 weeks before the course begins for a list of required materials.

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Course Requirements

It is very important that the student take the responsibility to keep up with the assignments and to notify the professor when they have questions or difficulties. Assignments involve relatively simple math. Students will be expected to produce tables and charts in spreadsheets. Students are expected to have basic spreadsheet skills at the beginning of the course.

Evaluation will be based on the requirements below. Written assignments are due to be submitted through Canvas by 11:59 p.m. eastern time (ET) on Sunday. Late assignments will be penalized 4% of the grade per day, or portion thereof.

Requirement 1: Discussion Participation: 2%

There will be two discussions: Lesson 1 Self-Introduction and Lesson 4 Discussion: Funding the Police. Please assign post your responses no later than 11:59 p.m. (ET) on Thursday. From Friday to Sunday, you are required to read and make individual comments on other postings.

The discussion grade has two components: quality and quantity of the debate. Those not actively participating regularly will not do well in this component of the grade. Criteria for evaluating participation in the discussions are

• ability to respond directly to the question asked,
• ability to ask a completely different question (on the same topic),
• ability to answer a question posted by another student, and
• ability to respond to a comment made by a different student and building on that comment to continue the topic initiated by the professor.

Requirement 2: Short Weekly ACFR Assignments (40 %)

In these assignments you have three options. You must choose either a (1) state, (2) local government, or (3) component unit and, using that chosen entity, analyze and synthesize the data in their annual comprehensive financial report (ACFR) based on the question at the end of each chapter. Your completed weekly assignments will be based on the "Examine the ACFR" questions at the end of each assigned chapter in the assigned text. The short weekly assignments are completed on an individual basis and submitted via a drop box as an MS Word .doc or .docx file only. Do not send the assignment via email.

Requirement 3: Cases and Problems Assignments (18%)

The course offers the opportunities for you to practice real-world problem-solving. There are cases and problems for you to apply your understanding of government and nonprofit accounting to solve problems regarding general funds and financial reporting model (Lesson 3), budgetary accounting (Lesson 4), analyzing budget and actual data (Lesson 5), financial statement (Lesson 6), debt margins (Lesson 7), and examining the budget (Lesson 11).

Requirement 4: ACFR Analysis Project (20%)

This ACFR project will provide you the opportunity to synthesize the concepts you learn in class. There will be two parts for the project: 

• Part A: MD&A Analysis
• Part B: ACFR Analysis

They each constitute 10% of the final grade. Part A will be an MD&A analysis. Part B will be on an ACFR that you choose. Each should be no more than 10 double-spaced pages, 12-point type, with at least six references.

In this project you have three options. You must choose either a (1) state, (2) local government, or (3) component unit and conduct in-depth analyses of the ACFR. You are responsible for analyzing and synthesizing an annual comprehensive financial report. Your completed projects will be written analyses of MD&A and ACFR. You must use charts and graphs in the presentation of ACFR analyses. Your written analysis must be 10 typed pages (exclusive of charts and graphs) for each assignment, double-spaced, 12-point type, and 1" margins all around.

The bibliographic materials are to be chosen by you, but you are required to discuss your selections and the direction of your projects with the instructor at least once by September 26 (it may be helpful to talk as you prepare your proposal).

Do not rely on the textbooks or on newspapers and news magazines; rather, professional journals and books should be your major resources. There will be differences in the nature and extent of the literature on the topic, but in general you should have at least six references (excluding any texts or newspapers and news magazines). The projects must follow the Publication Manual of the American Psychological Association (7th ed.) for guidance on margins, headings, footnotes, bibliography, and so on. Do not overlook paper headings; they are very helpful to the reader.

Important due dates:

• Select the entity for the ACFR Analysis Project and submit the entity name by August 28.
• The bibliographic materials selection and direction for ACFR by September 28.

• Paper for Project Part A: MD&A Analysis is due by November 23.
• Paper for Project Part B: the ACFR Analysis is due by December 15.      

Project Part A: MD&A Analysis

The MD&A analysis must be 10 pages with at least six references (12-point font and double-spaced).

Analyze and synthesize

1. the entity’s overall financial position and results of operations, and report on whether the financial position has improved or deteriorated as a result of the year’s operations;
2. significant variations between original and final budget amounts and between final budget amounts and actual budget results for the General Fund;
3. a synthesis of significant capital asset and long-term debt activity during the year; and
4. a description of any known facts, decisions, or conditions that would have a significant effect on the government’s financial position or results of operation.

Project Part B: ACFR Analysis

The paper must be 10 pages with at least six references (12-point font and double-spaced). 

Drawing on what you have learned from your weekly analysis of the ACFR, you will analyze and synthesize and report implications of

1. major governmental fund expenditure of the state or local government or component unit,
2. budgetary comparison schedules,
3. capital assets,
4. long-term liabilities,
5. business-type activities, and
6. fiduciary activities

Use the style guide for the American Psychological Association (APA) for proper form. Be sure to include citations for all direct quotes and paraphrases. Turn in all briefing papers as Word files to the appropriate drop box in Canvas by 11:59 p.m. (ET) of the due date.

Here is the Libraries' brief quick citation guidle (http://www.libraries.psu.edu/psul/lls/students/intext.html) with APA. 

Requirement 5: Local Government Meeting (10%)

Between Lesson 3  and Lesson 11, you will need to attend a local government meeting, after which you will write a Local Government Meeting Reflection Paper, which is due in Lesson 11.

Step 1: Identify a Local Government Meeting to Attend

For this assignment, you need to identify the local government meeting that you will attend during the semester. Pick a meeting of a local government unit—that is, a township, city, county, school board, or similar meeting—which you will submit for approval by your instructor. Use the Internet to see when and where these meetings are held in your area.

Step 2: Submit the Meeting for Instructor Approval

Once you have determined the meeting you will attend, submit the following information for approval by the instructor:

1. meeting name,
2. date of meeting,
3. time of meeting,
4. location of meeting,
5. website address for the meeting agenda.

The approval submission is due by the end of Lesson 2. 

Step 3: Attend the Meeting

Once approved, schedule and attend the meeting at any point between now and Lesson 11. Please review the reflection paper assignment in advance of attending the meeting. You should plan on staying for the entire meeting. If you miss the meeting or find you will not be able to attend the approved meeting, please contact the instructor to have a different meeting approved. If alternative approval is required, please submit a copy of the approval with your reflection paper.

Step 4: Submit a Local Government Meeting Reflection Paper

Complete and turn in the reflection paper by the end of Lesson 11. 

You are welcome to complete this assignment early. Be sure to answer the questions that follow in your reflection paper.

Questions to Gather Answers for During the Meeting

During the meeting, gather the answers for the following questions:

1. How many people are in attendance?
2. What are the approximate ages and demographics of those people attending the meeting?
3. Who (name and/or position) has the responsibility for running the meeting?
4. Are formal procedure rules being utilized to conduct government business (Robert's Rules of Order)?
5. What are the major topics being discussed?
6. Which topics engender the most debate?

Questions to Answer After Leaving the Meeting

In general, what surprised you most about the meeting?

1. Was the number of individuals present at the meeting what you expected? Why or why not?
2. What was the goal of the meeting?  In your opinion, was this goal met? Why or why not?
3. Reflect upon the experience and determine what the meeting helped you better understand about the course in terms of your understanding of citizen participation in the decision-making process. In at least four sentences, describe the link you made between the meeting and class topics.

Submit a Word document that answers the above questions for your local government reflection paper. Please note that if an alternate meeting approval was obtained for this assignment, you will need to include a copy of the approval with this submission.

Requirement 6: Data Analytics Project (10%)

This data analytics project requires you to find some additional governmental data and to create a unique visualization. You will create a presentation video to cover:

1. Why you wanted to find the answer to the problem/question you asked.
2. The problem or question you asked.
3. The data used to answer the question.
4. A presentation of your visualization and how it helps answer the problem/question.
5. A discussion on the connection between the visualization and the financial statements of the government unit.

 

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Grading Scheme

All facets of student's performance are taken into account for grading purposes. The graded activities and the percentage of your course grade associated with the activities are as follows.

Graded Activities	Descriptions	Percentage
Requirement 1: Discussion Participation	Class discussion participation (Lesson 1 and Lesson 4)	2%
Requirement 2: Short Weekly ACFR Assignments	ACRF report based on the questions at the end of each chapter	40%
Requirement 3: Cases and Problems	Four problems	18%
Requirement 4: ACRF Project	Part A: MD&A (Management Discussion and Analysis) Paper	10%
Requirement 4: CARF Project	Part B: ACFR Analysis	10%
Requirement 5: Local Government Meeting	A local government meeting reflection paper	10%
Requirement 6: Data Analytics Project	A presentation of data visualization created based on the govenmental data	10%
Total		100%

 

Based on the points earned on each of the graded activities, your course grade will be determined by the scales presented in the table below.

Grading Scale
Percentage	Grade	Percentage	Grade
93.00 and above	A	77.00–79.99	C+
90.00–92.99	A-	70.00–76.99	C
87.00–89.99	B+	60.00–69.99	D
83.00–86.99	B	Below 60	F
80.00–82.99	B-

 

Performance is evaluated on the basis of your coursework on the assignments listed in the syllabus. Your course grade depends on the points accumulated during the semester. Use the table above to keep a record of your progress.

Note: Late assignments will be penalized 4% of the grade per day, or portion thereof. Submit your work on time as scheduled.

Please refer to the University Grading Policy for Graduate Courses for additional information about University grading policies.

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Late Policy

Late Assignments will not be accepted. It is your responsibility to contact the instructor prior to the due date of an assignment if you are aware of extenuating circumstances that will impact your ability to meet a deadline. The instructor will determine if alternative arrangements may be made.

Blank or Erroneous Assignment Submissions
It is your responsibility to ensure that you have uploaded the correct document to each assignment prior to the assignment due date. Please check your assignment submission immediately after uploading a file in Canvas to ensure that it contains content and is the correct file. If you notice an error, such as a blank or incorrect file, you must resubmit the assignment before the assignment due date. Similarly, you are responsible for ensuring that discussion forum initial posts are not blank and that any website URL submissions (such as links to documents, video recordings, etc.) have the correct sharing settings enabled so that they can be viewed by recipients. Any blank or erroneous submissions that you have not resubmitted by the assignment due date will receive a zero for the assignment.

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Student Responsibilities and Conduct

1. Students are responsible for online course content, taking notes, obtaining other materials provided by the instructor, taking tests (if applicable), and completing assignments as scheduled by the instructor.  As a general rule, students should plan on logging into the course at least three times per week and spending at least three hours per course credit per week on the course, e.g., if the course is three credits, the student should plan on spending at least 9-12 hours per week on the course, just as they would in a residence course.
2. Students are responsible for keeping track of changes in the course syllabus made by the instructor throughout the semester.
3. Students are responsible for monitoring their grades.
4. Students must contact their instructor (and teammates when working on any collaborative learning assignments) as soon as possible if they anticipate missing long periods of online time due to events such as chronic illnesses, death in the family, business travel, or other appropriate events. The instructor will determine the minimal log on time and participation required in order to meet course responsibilities. In the event of other unforeseen conflicts, the instructor and student will arrive at a solution together.
   1. Instructors may require students to provide documentation with the class absence form or other written notification for events such as illness, family emergency, or a business-sanctioned activity.
   2. Conflicts with dates on which examinations or assignments are scheduled must be discussed with the instructor or TA prior to the date of the examination or assignment.
5. Students are responsible for following appropriate netiquette (network etiquette) when communicating with their instructor and classmates. For reference, see the Academic Success Kit.
6. Behaviors that disrupt other students’ learning are not acceptable and will be addressed by the instructor.
7. For severe and chronic problems with student disruptive behavior, the following will be applied for resolution:
   1. Senate Committee on Student Life policy on managing classroom disruptions: Office of Student Accountability and Conflict Response.
   2. Penn State Values.

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Course Schedule

The schedule below outlines all activities and topics we will cover in this course, along with the associated time frames and assignments. Note that assignments are due based on the North American Eastern Time (ET). This ensures that all students have the same deadlines regardless of where they live.

Note: All due dates reflect North American eastern time (ET).

 Lesson 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations

Time frame	Week 1
Readings
Assignments	Complete Basic Steps in the Getting Started page. Participate in the course map activity. Participate and post a short bio in the Lesson 1 Self-Introduction discussion forum. Complete the required reading. Select the entity for the ACFR Analysis Project and submit the entity name. Submit the Weekly ACFR Assignment for Lesson 1: Examine the ACFR. Complete Items a, b, and c. Write a three-page double-spaced summary of the Introductory Section, Financial Section, and Statistical Section.

 Lesson 2: Financial Reporting of State and Local Governments

Time frame	Week 2
Readings
Assignments	Submit the Weekly ACFR Assignment for Lesson 2: Examine the ACFR. Write a three-page double-spaced summary of Analysis Items in a–d. Identify the local governemnt meeting that you will attend during this smester. The submission approval is due by the end of Lesson 4.

 Lesson 3: Principles of Accounting and Reporting for State and Local Governments

Time frame	Week 3
Readings
Assignments	Submit the Weekly ACFR Assignment for Lesson 3: Examine the ACFR. Complete Questions a–f. Write a three-page double-spaced summary. Work on the problem in 2-21: Major Funds, and submit your memo to Lesson 3 Major Funds: Memo to the City Manager. Work on Lesson 3 Research Case—Financial Reporting Model.

 Lesson 4: Operating Statement Accounts: Budgetary Accounting & Modified Accrual Accounting

Time frame	Week 4
Readings
Assignments	Work on Self-Check Exercise on Budgetary Control. Submit the Weekly ACFR Assignment for Lesson 4: Examine the ACFR. Write a three-page double-spaced summary of your responses to Items in a–c. Participate in Lesson 4 Discussion on Defunding the Police. Work on the problem in 3-21: Budgetary Control over Expenditure, and submit your responses to Lesson 4: Budgetary Control over Expenditure assignment.  Work on Lesson 4 Research Case—Budgetary Comparison Statements. Submit the Local Government Meeting Appvoal.

 Lesson 5: Accounting for Governmental Operating Activities

Time frame	Week 5
Readings
Assignments	Work on Self-Check Exercise on Permanent Fund. Submit the Weekly ACFR Assignment for Lesson 5: Examine the ACFR. Write a three-page double-spaced summary of your responses to Instructions in a–c. Work on Lesson 5 Analyzing Budget and Actual Data. Start the Data Analytics Project and complete it by the end of Lesson 6. Submit the bibliographic materials selection and direction for ACFR by Septemer 24.

 Lesson 6: Accounting for General Capital Assets and Capital Projects

Time frame	Week 6
Readings=
Assignments	Submit the Weekly ACFR Assignment for Lesson 6: Examine the ACFR. Write a five-page double-spaced summary of your responses to questions in a, 1–3 and b, 1–4. Work on the problem in 5-24: Statement of Revenues, Expenditures, and Changes in Fund Balances. Complete the Data Analytic Project.

 Lesson 7: General Long-Term Liabilities and Debt Service

Time frame	Week 7
Readings
Assignments	Submit the Weekly ACFR Assignment for Lesson 7: Examine the ACFR. Write a five-page double-spaced summary of questions in a, 1–4 and b, 1–3. Work on the problem in 6-15: Evaluating Legal Debt Margins, and submit your comparison and analysis to Lesson 7 Evaluating Legal Debt Margins assignment.

 Lesson 8: Accounting for Business-Type Activities of State and Local Governments

Time frame	Week 8
Readings
Assignments	Submit the Weekly ACFR Assignment for Lesson 8: Examine the ACFR. Write a five-page double-spaced summary of questions in a, 1–4 and b, 1–3.

 Lesson 9: Accounting for Fiduciary Activities of State and Local Governments

Time frame	Week 9
Readings
Assignments	Submit the Weekly ACFR Assignment for Lesson 9: Examine the ACFR. Write a three-page double-spaced summary of your responses to Instructions in a–e.

 Lesson 10: Analysis of Governmental Financial Performance 

Time frame	Week 10
Readings
Assignments	Submit the Weekly ACFR Assignment for Lesson 10: Examine the ACFR. Write a five-page double-spaced summary of your responses to Questions in a–f.

 Lesson 11: Budgeting and Performance Measurement

Time frame	Week 11
Readings
Assignments	Work on Exercise in 12-15, and submit a five-page double-spaced summary of questions on 527-528. Submit Local Government Meeting Reflection Paper.

 Lesson 12: Wrap-Up

Time frame	Week 12
Readings
Assignments	Review the focus of the course and the key concepts/issues in each lesson. Continue to work on MD&A and ACFR Projects.

 MD&A Analysis Project

Time frame	Week 13
Readings	None.
Assignments	Submit Project Part: MD&A Aalysis. The analysis must be 10 pages with at least six references (12-point font and double-spaced).

 Preparation for ACFR project

Time frame	Week 14
Readings	None.
Assignments	Continue to prepare for ACFR Project.

 ACFR project

Time frame	Week 15 (See the note on the submssion date).
Readings	None.
Assignments	Complete Project Part B: ACFR paper. The paper must be 10 pages with at least six references (12 Font and double-spaced). This course utilizes finals week. Submissions of the ACFR Paper are due by 5 p.m. (ET) on the first day of finals week.

Note: If you are planning to graduate this semester, please communicate your intent to graduate to your instructor. This will alert your instructor to the need to submit your final grade in time to meet the published graduation deadlines. For more information about graduation policies and deadlines, please refer to Graduation at the Chaiken Center for Student Success.

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Academic Integrity

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Diversity, Equity, Inclusion, and Belonging

Equity at Penn State

Penn State is committed to and accountable for advancing diversity, equity, inclusion, and belonging in all its forms. Educational Equity's vision is a Penn State community that is an inclusive and welcoming environment for all.

Fostering Diversity, Equity, Inclusion, and Belonging

Diversity, equity, inclusion, and belonging (DEIB) are foundational elements of Penn State’s academic, research, and land grant missions. Creating an environment that welcomes community members from all identities, backgrounds, and walks of life while providing equitable opportunities for all Penn Staters to thrive as their authentic selves is central to President Bendapudi’s vision for the University.

Penn State takes great pride to foster a diverse and inclusive environment for students, faculty, and staff. Acts of intolerance, discrimination, or harassment due to age, ancestry, color, disability, gender, gender identity, national origin, race, religious belief, sexual orientation, or veteran status are not tolerated and can be reported through Educational Equity via the Report Bias webpage.

Diversity Statements

Each course in the MPA program strives to be an inclusive community, learning from the many perspectives that come from different backgrounds and beliefs. Our goal as a learning community is to be respectful to all—all students' learning needs should be addressed, and the diversity that students bring to the learning community should be viewed as a resource, strength, and benefit.

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Student Success and Support Resources

The Chaiken Center for Student Success at Penn State World Campus guides you to the right resources and support you need–when you need them–along your academic journey. You can connect with peers and support teams to find direction, information, and networking opportunities. On the website, you'll find information and resources on many aspects of being a World Campus student:

• Finances—tuition, scholarships, and financial aid
• Inclusion and Wellness—diversity and inclusion, mental health services, disability accommodations, care and advocacy
• Enrollment and Registration—course planning, adding and dropping courses, and much more
• Course Work and Success—academic advising, tutoring, and other services
• Involvement and Opportunities—career resources, student organizations, internships, service, study abroad, and more

Following are some key resources.

Student Disability Services

Penn State welcomes students with disabilities into the University’s educational programs. Every Penn State campus has an office for students with disabilities, including World Campus. The Disabilities and Accommodations section of the Chaiken Center for Student Success website provides World Campus students with information regarding how to request accommodations, documentation guidelines and eligibility, and appeals and complaints. For additional information, please visit the University's Student Disability Resources website.

In order to receive consideration for reasonable accommodations, you must contact the appropriate disability services office at the campus where you are officially enrolled, participate in an intake interview, and provide documentation. If the documentation supports your request for reasonable accommodations, your campus's disability services office will provide you with an accommodation letter. Please share this letter with your instructors and discuss the accommodations with them as early in your courses as possible. You must follow this process for every semester that you request accommodations.

Counseling and Psychological Services

If you have a crisis or safety concern, mental health services are available to you as a Penn State student. Crisis and emergency contacts are available, no matter where you are located:

• Anywhere in the United States: Call the Penn State Crisis Line at 1-877-229-6400 or text LIONS to 741741. You can also contact your local crisis services or hospital for emergencies.
• Outside the United States: Please contact emergency services in your current location. You can also use the International Crisis and Emergency Services listings.
• At University Park: Assistance is available at Counseling & Psychological Services (CAPS) locations on campus.
• At a Penn State branch campus: You can search for counseling information at your campus.

Military Student Information

Veterans and currently serving military personnel and/or dependents with unique circumstances (e.g., upcoming deployments, drill/duty requirements, VA appointments, etc.) are welcome and encouraged to communicate these, in advance if possible, to the instructor in the case that special arrangements need to be made.

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Additional Policies

• Privacy Notice:

  Please note that course access is limited to those individuals who have direct responsibility for the quality of your educational experience. The course instructor and any teaching assistant(s), of course, have access to the course throughout the semester. Each course offered via the World Campus has several instructional design staff members assigned to assist in managing course content and delivery. These instructional design staff members have access to the course throughout the semester for this purpose. Also, World Campus technical staff may be given access in order to resolve technical support issues. In addition, mentor, department head, or program chair may be provided with course access in order to ensure optimal faculty availability and access. Each of these individuals will keep confidential all student course and academic information.

• Student Responsibilities and Conduct:
  
  
  1. Students are responsible for online course content, taking notes, obtaining other materials provided by the instructor, taking tests (if applicable), and completing assignments as scheduled by the instructor.  As a general rule, students should plan on logging into the course at least three times per week and spending at least three hours per course credit per week on the course, e.g., if the course is three credits, the student should plan on spending at least 9-12 hours per week on the course, just as they would in a residence course.
  2. Students are responsible for keeping track of changes in the course syllabus made by the instructor throughout the semester.
  3. Students are responsible for monitoring their grades.
  4. Students must contact their instructor (and teammates when working on any collaborative learning assignments) as soon as possible if they anticipate missing long periods of online time due to events such as chronic illnesses, death in the family, business travel, or other appropriate events. The instructor will determine the minimal log on time and participation required in order to meet course responsibilities. In the event of other unforeseen conflicts, the instructor and student will arrive at a solution together.
     1. Instructors may require students to provide documentation with the class absence form or other written notification for events such as illness, family emergency, or a business-sanctioned activity.
     2. Conflicts with dates on which examinations or assignments are scheduled must be discussed with the instructor or TA prior to the date of the examination or assignment.
  5. Students are responsible for following appropriate netiquette (network etiquette) when communicating with their instructor and classmates. For reference, see the Academic Success Kit.
  6. Behaviors that disrupt other students’ learning are not acceptable and will be addressed by the instructor.
  7. For severe and chronic problems with student disruptive behavior, the following will be applied for resolution:
     1. Senate Committee on Student Life policy on managing classroom disruptions: Office of Student Accountability and Conflict Response.
     2. Penn State Values.
• Report Bias:

  Penn State takes great pride to foster a diverse and inclusive environment for students, faculty, and staff. Acts of intolerance, discrimination, or harassment due to age, ancestry, color, disability, gender, gender identity, national origin, race, religious belief, sexual orientation, or veteran status are not tolerated and can be reported through Educational Equity via the Report Bias webpage.