Government Budget

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Public Finance

Course Contents

This course covers budget theories, kinds of budget,Turkish budget system and process of budgeting in Turkey, process of budgeting in European Union.

Weekly Schedule

1) The Concept of Budget and Its main items. The Characteristic and Functions of Budget.
2) The Historical Development of the Budget and Budget Principles. The Explanation of Budget Principles: Principle of universality and the exceptional implementation of the principle.
3) The Explanation of Budget Principles: Unity Principle and the exceptional implementation of the principle The Explanation of Budget Principles: Principle of universality and the exceptional implementation of the principle.
4) The Explanation of Budget Principles: the explanation of the other principles. The Overview of Budget Systems and Traditional Budget Systems.
5) Performance Budgeting System and Program Budgeting System. Planning programming and budgeting system.
6) Zero-base budgeting Performance-based budgeting system- general explanation of the systems operation.
7) Performance-based budgeting system- strategic planning in terms of the relationship between plan and budget The other means in Performance-based budgeting system: Performance Program, Annual (operating) reports.
8) Midterm exam
9) The main tools for leading the budget preparation process Preparation of expense budget of general and special budgeted administrations within the scope of general management.
10) Preparation of revenue budget of general and special budgeted administrations within the scope of the general management, the completion of budget bill and its annexes The discussion and approval of central administration’s budget bill.
11) Analysis of budget law text and its annexes The organizations responsible for implementing the budget in the implementation process of central administration’s budget.
12) The process of collecting revenues and spending while implementing the central administration’s budget. Central administration’s budget and treasury transactions.
13) Central administration’s budget and allowance transactions Central administration’s budget and public accounting .
14) Public procurements in administrations within the scope of general management: Public Procurement System The completion of year-end accounts in central administration, final accounts, the budget audit and annual reports.
15) The budget process in administrations out of general and special budgeted administrations: Local administrations, social security institutions The budget process in administrations out of general and special budgeted administrations: Circulating capital enterprises, public economic enterprises, extra-budgetary funds.
16) Final examination

Recommended or Required Reading

1- Osman Pehlivan, Kamu Maliyesi

Planned Learning Activities and Teaching Methods

1) Question-Answer
2) Discussion
3) Drill and Practice

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	40%
Contribution of Final Examination to Course Grade	60%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required