Distinguished - Provides a thorough examination of the differences between the public and private sector accounting principles including specific and relevant details of the advantages and disadvantages.

Proficient - Provides an examination of the differences between the public and private sector accounting principles including details of the advantages and disadvantages. The examination is slightly underdeveloped.

Basic - Provides a limited examination of the differences between the public and private sector accounting principles including minimal details of the advantages and disadvantages. The examination is underdeveloped.

Below Expectations - Attempts to examine the differences between the public and private sector accounting; however, details of the advantages and disadvantages are not included. The examination is significantly underdeveloped.

Non-Performance - The examination of the differences between the public and private sector accounting principles is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Completely integrates fund accounting and financial controls specifically based on key course objectives.

Proficient - Integrates fund accounting and financial controls based on key course objectives. Minor details are missing.

Basic - Minimally integrates fund accounting and financial controls loosely based on a few key course objectives. Relevant details are missing.

Below Expectations - Attempts to integrate fund accounting and financial controls; however, the integration is not based on key course objectives. Significant details are missing.

Non-Performance - The integration of fund accounting and financial controls is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Comprehensively assesses the approaches of control and management of public expenditures and provides a clear and appropriate recommendation of the best approach.

Proficient - Assesses the approaches of control and management of public expenditures and provides a recommendation of the best approach. The assessment or recommendation is slightly underdeveloped.

Basic - Partially assesses the approaches of control and management of public expenditures and provides a vague recommendation of the best approach. The assessment and/or recommendation are underdeveloped.

Below Expectations - Attempts to assess the approaches of control and management of public expenditures and provide a recommendation of the best approach; however, the assessment and recommendation are significantly underdeveloped and/or the recommendation is not appropriate for the chosen paper topic.

Non-Performance - The assessment of the approaches of control and management of public expenditures and the recommendation of the best approach are either nonexistent or lack the components described in the assignment instructions.

Distinguished - Provides a thorough and complete explanation of government financial reporting requirements, demonstrating a comprehensive understanding of the concepts outlined in the text.

Proficient - Provides an explanation of government financial reporting requirements, demonstrating a sufficient understanding of the concepts outlined in the text.

Basic - Provides a limited explanation of government financial reporting requirements, demonstrating rudimentary understanding of the concepts outlined in the text.

Below Expectations - Provides a weak explanation of government financial reporting requirements, demonstrating a lack of understanding of the concepts outlined in the text.

Non-Performance - The explanation of government financial reporting requirements is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Completely analyzes the financial statements and budgets and accurately applies budgets as a disciplinary process. Both are supported with strong, relevant examples and specific research. The analysis and application are entirely feasibly and appropriate.

Proficient - Analyzes the financial statements and budgets and applies budgets as a disciplinary process. Both are supported by examples and research. The analysis and application are feasible and appropriate.

Basic - Briefly analyzes financial statements and budgets and vaguely applies budgets as a disciplinary process. Both are supported by limited examples and minimal research. The analysis and/or the application may not be feasible or inappropriate.

Below Expectations - Attempts to analyze financial statements and apply budgets as a disciplinary process; however, the analysis and the application are not supported by examples or research and/or are not feasible and inappropriate.

Non-Performance - The analysis of financial statements and budgets and application of budgets as a disciplinary process are either nonexistent or lack the components described in the assignment instructions.

Distinguished - Paper is logically organized with a well-written introduction, thesis statement, and conclusion.

Proficient - Paper is logically organized with an introduction, thesis statement, and conclusion. One of these requires improvement.

Basic - Paper is organized with an introduction, thesis statement, and conclusion. One or more of the introduction, thesis statement, and/or conclusion require improvement.

Below Expectations - Paper is loosely organized with an introduction, thesis statement, and conclusion. The introduction, thesis statement, and/or conclusion require much improvement.

Non-Performance - The organization, introduction, thesis statement, and conclusion are either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Clearly and comprehensively explains in detail the issue to be considered, delivering all relevant information necessary for a full understanding.

Proficient - Clearly explains in detail the issue to be considered, delivering enough relevant information for an adequate understanding.

Basic - Briefly recognizes the issue to be considered, delivering minimal information for a basic understanding.

Below Expectations - Briefly recognizes the issue to be considered, but may not deliver additional information necessary for a basic understanding.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Conclusions and related outcomes are logical and clearly reflect student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Proficient - Conclusions and related outcomes are logical and reflect student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Basic - Conclusions and related outcomes are identified and minimally reflect student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Below Expectations - Conclusions and related outcomes are not logical or reflective of student’s informed evaluation and ability to place evidence and perspectives discussed in priority order.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Adapts and employs, independently, skills, abilities, theories, or methodologies gained in one situation to new situations. Solves difficult problems or explores complex issues in original ways.

Proficient - Utilizes skills, abilities, theories, or methodologies gained in one situation to new situations, contributing to an understanding of problems or issues.

Basic - Attempts to utilize, in a basic way, skills, abilities, theories, or methodologies gained in one situation, in a new situation.

Below Expectations - Attempts to utilize, in a basic way, skills, abilities, theories, or methodologies gained in one situation in a new situation. Such attempts may be ineffective.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Demonstrates methodical application of organization and presentation of content. The purpose of the writing is evident and easy to understand. Summaries, quotes, and/or paraphrases fit naturally into the sentences and paragraphs. Paper flows smoothly.

Proficient - Demonstrates sufficient application of organization and presentation of content. The purpose of the writing is, for the most part, clear and easy to understand. There are some problems with the blending of summaries, paraphrases, and quotes. Paper flows somewhat smoothly.

Basic - Demonstrates a limited understanding of organization and presentation of content in written work. The purpose of the writing is somewhat evident, but may not be integrated throughout the assignment. There are many problems with the blending of summaries, paraphrases, and quotes. Paper does not flow smoothly in all sections.

Below Expectations - Organization and presentation of content is extremely limited. The purpose of the writing is unclear. There is little or no blending of summaries, paraphrases, and quotes. Paper does not flow smoothly when read.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Displays meticulous comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains no errors, and is very easy to understand.

Proficient - Displays comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains only a few minor errors, and is mostly easy to understand.

Basic - Displays basic comprehension of syntax and mechanics, such as spelling and grammar. Written work contains a few errors, which may slightly distract the reader.

Below Expectations - Fails to display basic comprehension of syntax or mechanics, such as spelling and grammar. Written work contains major errors, which distract the reader.

Distinguished - Accurately uses APA formatting consistently throughout the paper, title page, and reference page.

Proficient - Exhibits APA formatting throughout the paper. However, layout contains a few minor errors.

Basic - Exhibits basic knowledge of APA formatting throughout the paper. However, layout does not meet all APA requirements.

Below Expectations - Fails to exhibit basic knowledge of APA formatting. There are frequent errors, making the layout difficult to distinguish as APA.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - The paper meets the specific page requirement stipulated in the assignment description.

Proficient - The paper closely meets the page requirement stipulated in the assignment description.

Basic - The paper meets over half of the page requirement stipulated in the assignment description.

Below Expectations - A fraction of the page requirement is completed.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Uses more than the required number of scholarly sources, providing compelling evidence to support ideas. All sources on the reference page are used and cited correctly within the body of the assignment.

Proficient - Uses required number of scholarly sources to support ideas. All sources on the reference page are used and cited correctly within the body of the assignment.

Basic - Uses less than the required number of sources to support ideas. Some sources may not be scholarly. Most sources on the reference page are used within the body of the assignment. Citations may not be formatted correctly.

Below Expectations - Uses inadequate number of sources that provide little or no support for ideas. Sources used may not be scholarly. Most sources on the reference page are not used within the body of the assignment. Citations are not formatted correctly.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.