These interactive, browser-based tutorials are designed for MPA/Public Administration courses in budgeting and finance. Each exercise is a self-contained HTML application — no software installation required. Students work hands-on in Excel or Google Sheets, then use the tutorial to verify their work, get progressive hints, and explore discussion questions grounded in real-world case studies.
All exercises share a common design: downloadable starter spreadsheets, three levels of progressive hints, quick-check and file-upload verification, answer keys, and guided discussion questions.
CPI-based inflation adjustment, year-over-year percentage change, 12-month moving averages, trendline graphing
Data245 rows of monthly sales tax collections (Oct 2001 – Feb 2022)
Tasks CoveredThis tutorial has multiple versions tailored for different audiences and institutions:
| Version | Description | Link |
|---|---|---|
| Main | Base version of the tutorial | View |
| ADA Compliance | Accessibility-enhanced version | Branch |
| Content Changes | Updated content and revisions | Branch |
| Miami Branding | Branded for Miami University | Branch |
| Practitioner Tutorial | Adapted for working professionals | Branch |
| U of Idaho Branding | Branded for University of Idaho | Branch |
Lubbock, TX — Sales Tax Forecasting Gone Wrong, Then Right
Lubbock overestimated sales tax revenue by $5M in FY2025, leading to a hiring freeze and spending cuts. By FY2026, conservative budgeting brought collections 6% above target. Students who complete the moving average and percentage change exercises will recognize exactly how analysts could over- or under-estimate — and the real policy consequences of getting it wrong.
Jefferson City, MO
Fixed/variable cost identification, average and marginal cost calculation, cost curve graphing, pricing strategy analysis
Tasks CoveredBillings, MT — Two-Part Wastewater Rate Structure
Billings (pop. ~120,000) uses a two-part rate structure — a fixed monthly base charge covering infrastructure overhead plus a volumetric per-gallon charge — that directly mirrors the pricing concepts students explore in this exercise. The city “regularly reviews rates to determine whether current rates are generating adequate revenue to cover the cost of providing service.”
Column totals, year-over-year percentage changes, average growth rates, budget extrapolation, balance analysis
Tasks CoveredAustin, TX — Development Services Department Fee Revenue vs. Costs
Austin’s Development Services Department handles building permits, plan reviews, and inspections — the same functions in this exercise. During Austin’s building boom (2020–2023), permit fee revenues surged; when construction cooled, revenues dropped while fixed staffing costs remained. The department has faced recurring debates about whether permit fees cover operating costs — precisely the policy question in this exercise.
Three projection formulas (average spending, seasonal, current month), best-estimate selection, variance analysis
Tasks CoveredStockton, CA — When Budget Monitoring Fails
Stockton failed to track how actual spending commitments (generous pensions, a $47M arena, rising personnel costs) aligned with sustainable revenue. The gap grew over years until bankruptcy was the only option. The three projection formulas students apply in this exercise are the same type of basic monitoring that would have flagged Stockton’s growing fiscal crisis.
Debt service schedule construction, SUMPRODUCT-based interest, NIC/TIC calculation, I&S tax rate analysis
Tasks CoveredHarvey, IL — Bond Default and Restructuring
Harvey defaulted on $32M in GO bonds — the exact instrument students model in this exercise. The city’s total debt grew to $164M, far beyond any reasonable I&S rate capacity. When students calculate Year 1 debt service of $1,418,600 for a well-managed $20M bond, they can contrast that with Harvey’s inability to make any payments at all. Every metric students calculate (debt service, NIC, I&S rate) is a metric Harvey’s analysts should have been tracking.