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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ERA 3609 GOVERNMENT BUDGETING II ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR KAMIL TÜĞEN

Offered to

Public Finance (Evening) Public Finance

Course Objective

The program budget in Türkiye, strategic planning, based on the performance-based budget, the central government budgeting process to explain and introduce the applications of analytical budget.

Learning Outcomes of the Course Unit

1   Describe the theoretical foundations of the application of the program budget 2   Performance-based budget system to specify different aspects of other budget systems. 3   Central government revenue and expenditure budgets preparation process to sort 4   The Central Government Budget Draft Law to summarize the process of enactment. 5   Budget specifying procedures for the closure of the accounts describe the differences between them. 6   Türkiye and audit process to express the central government budget.

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 Theoretical Foundations and Implementation of Program Budgeting Practices in Türkiye 2 Strategic Planning Based on Performance Based Budgeting System in Türkiye 3 Analytical Budget Classification in Türkiye 4 Türkiye Central Government Expenditure and Revenue Budget Preparation 5 Formation of the Central Government Budget Draft Law and the legislative process in Türkiye 6 Basic Application Process of Central Government Budget Authorized Institutions in Türkiye 7 Collection of Revenue and Expense Budget of the Central Government Making Process 8 Collection of Revenue and Expense Budget of the Central Government Making Process 9 Midterm Exam 10 Midterm Exam 11 Public Procurement System 12 Central Government Budget Process in terms of Treasury Operations 13 Closing of the State Accounting System and Budgetary Accounts 14 Preparation of Annual Reports and Final Account Law 15 Türkiye Central Government Budget Administrative, Legislative and Judicial Control 16 General Evaluation

Recomended or Required Reading

Devlet Bütçesi, Prof.Dr.Kâmil TÜGEN, Bassaray Press, Izmir 2019 5018 of the Public Financial Management and Control Law

Planned Learning Activities and Teaching Methods

Lecture theoretical issues to be addressed and need to be processed with the help of slides and narration and discussion of issues and evaluations will be supported by up to date.

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

Mid-term and Final Exams

Language of Instruction

French

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

kamil.tugen@deu.edu.tr

Office Hours

11:00 am to 12:00 am on Tuesday, Room no: 501

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 14 14 Preparation for final exam 1 15 15 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 1 1 1 LO.2 1 1 1 1 LO.3 1 1 1 1 1 LO.4 1 1 1 1 LO.5 1 1 1 LO.6 1 1 1 1 1 1