COURSE UNIT TITLE

: GOVERNMENT BUDGETING II

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ERA 3607 GOVERNMENT BUDGETING II ELECTIVE 3 0 0 6

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR ASUMAN ALTAY

Offered to

Public Finance
Public Finance

Course Objective

Programme budgeting, strategic planning based performance based budgeting, analytic budget applications in Turkey are explained and central government budgeting process is defined.

Learning Outcomes of the Course Unit

1   Explaining the theorical basis of programme budgeting applications
2   Stating the difference among the performance based budgeting system and the other budgeting systems.
3   Alligning the expenditure and revenue budgeting preparation steps of central government
4   Summarizing the pass into law process of central government s budget proposal.
5   Stating the prossedure to close the budget accounts and explaining the difference between them
6   Expressing the audit process of central government s budgeting in Turkey.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

HAZIRLIK - FOREIGN LANGUAGE PREPARATION CLASS

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Theoretic Bases and Practices of Programme Budget System in Turkey
2 Strategic Planning Based Performance Base Budgeting System in Turkey
3 Classification of Analytic Budget in Turkey
4 Preparation of Income and Expense Budget of Central Government in Turkey
5 Constitution of Draft Law and Enactment Process of Central Government in Turkey
6 Main Institutions Authorized in the Application Process of Central Government Budget in Turkey
7 Process of Collection of Incomes and Expenses in Central Government Budget
8 Mid-term exam
9 Mid-term exam
10 Public Procurement System
11 Treasury Transactions in terms of Central Government Budget System
12 Government Accounting System and Closure of Budgetary Accounts
13 Activity Reports and Preparation of Final Account Law
14 Administrative, Legislative and Judicial Auditing of Central Government Budget in Turkey

Recomended or Required Reading

Papers and Internet Resources about Course Subjects
Jonathan Gruber, Public Finance and Public Policy, Second Edition (New York: Worth Publishers, 2007).

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression and presentation and subjects are supported by discussions and evaluations

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

English

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

e-mail: asuman.altay@deu.edu.tr. Office room number is 505.

Office Hours

14:30 PM to 16:30 PM on most Mondays and Tuesday

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 5 60
Preparation for midterm exam 1 14 14
Preparation for final exam 1 18 18
Preparing assignments 1 10 10
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 140

Contribution of Learning Outcomes to Programme Outcomes

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