| (a) General requirements. This course is recommended
for students in Grades 10-12. Recommended prerequisite: Principles
of Government and Public Administration or Accounting I and II. Students
shall be awarded one credit for successful completion of this course.
(b) Introduction.
(1) Career and technical education instruction provides
content aligned with challenging academic standards and relevant technical
knowledge and skills for students to further their education and succeed
in current or emerging professions.
(2) The Government and Public Administration Career
Cluster focuses on planning and performing governmental functions
at the local, state, and federal levels, including governance, national
security, foreign service, planning, revenue and taxation, and regulations.
(3) Revenue, Taxation, and Regulation provides an overview
of law and investigative principles and follows agency procedures
to examine evidence and ensure revenue compliance. In addition, students
will learn to facilitate clear and positive communication with taxpayers
and become familiar with data analysis systems and revenue-related
financial problems. Students will prepare projects and class activities
to simulate the skills needed to enforce legal compliance and regulatory
standards.
(4) Students are encouraged to participate in extended
learning experiences such as career and technical student organizations
and other leadership or extracurricular organizations.
(5) Statements that contain the word "including" reference
content that must be mastered, while those containing the phrase "such
as" are intended as possible illustrative examples.
(c) Knowledge and skills.
(1) The student demonstrates professional standards/employability
skills as required by business and industry. The student is expected
to:
(A) communicate effectively with others using oral
and written skills;
(B) demonstrate collaboration skills through teamwork;
(C) demonstrate professionalism by conducting oneself
in a manner appropriate for the profession and workplace;
(D) demonstrate a positive, productive work ethic by
performing assigned tasks as directed;
(E) show integrity by choosing the ethical course of
action and complying with all applicable rules, laws, and regulations;
and
(F) demonstrate time-management skills by prioritizing
tasks, following schedules, and tending to goal-relevant activities
in a way that uses time wisely and optimizes efficiency and results.
(2) The student explores the investigation and evidence
collection process in mock situations similar to regulatory commissions
and agents. The student is expected to:
(A) investigate potential violators by exploring leads
and conducting mock client interviews;
(B) model persuasive techniques to gain cooperation
such as subpoenas and other ethically and legally acceptable means;
(C) identify and differentiate between relevant and
irrelevant evidence and information;
(D) examine evidence of crimes and violations while
preserving and observing the rules of evidence;
(E) examine business, commercial, industrial, and agency
records for accuracy and compliance;
(F) organize facts accurately, objectively, logically,
and concisely;
(G) analyze matters that are prohibited or concern
invasion of privacy; and
(H) simulate conducting surveillance while recording
facts about observed persons, objects, and events.
(3) The student analyzes the process of agency communication
with the public. The student is expected to:
(A) analyze the common accounting problem of costs
deviating from standards;
(B) compare and contrast ways to coordinate work and
organize information with others performing similar tasks;
(C) simulate releasing public information to minimize
controversy;
(D) identify problems that arise regarding flow of
information after research responsibilities are assigned and completed;
(E) create a solution to the problem of information
flow and communication; and
(F) demonstrate the ability to present authoritative
advice to interested parties and acquainting them with available services.
(4) The student uses critical-thinking and problem-solving
skills for revenue, taxation, and regulation by analysis and interpretation
of accounting data and collection activities. The student is expected
to:
(A) analyze data to identify matters needing negotiations
for resolution;
(B) explore and identify different noncompliant practices;
(C) recommend application of administrative and judicial
remedies; and
(D) produce mock reports to provide a basis for handling
similar cases or audits.
(5) The student is expected to scrutinize regulatory
investigations and enforcement. The student is expected to:
(A) conduct dimensional, operational, and process inspections;
(B) measure compliance with standards, specifications,
and requirements;
(C) monitor a variety of quality characteristics;
(D) research consequences of degrees of noncompliance;
(E) investigate history and circumstances of violations;
and
(F) secure expertise and make referrals as needed.
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