Public Budget (MLY203) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Public Budget	MLY203	Area Elective	3	0	0	3	5

Pre-requisite Course(s)
N/A

Course Language	Turkish
Course Type	Elective Courses
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Discussion, Question and Answer, Problem Solving, Brain Storming.
Course Coordinator
Course Lecturer(s)	Prof. Dr. Duran Bülbül
Course Assistants
Course Objectives	The aim of this course is to provide a detailed examination of the public allocation mechanisms that frame budgetary rights, policies, and theories. It seeks to enable students to analyze the four fundamental stages of the Turkish public budget process—preparation, enactment, implementation, and audit—under Law No. 5018; to conduct budget analyses; and to understand the powers and fiscal responsibilities of the actors involved in public revenue and expenditure.
Course Learning Outcomes	The students who succeeded in this course; CLO 1 (Conceptual Foundations, Historical Evolution, and Principles): Explains the historical development of the right to budget and its role in public decision-making processes; analyzes classical and modern budgeting principles and deviations from these principles. (Related PLOs: PLO 1, PLO 3, PLO 5) DÖÇ 2 (Budget Theories, Systems, and Classification): Compares classical and modern budget theories; analyzes budgeting systems—ranging from traditional budgeting to performance-based program budgeting—and the budget code structure (institutional, functional, financing, and economic). (Related PLOs: PLO 2, PLO 5, PLO 10) DÖÇ 3 (Preparation, Enactment, and Budget Types): Classifies the types of budgets within the Turkish budget system (general, special, regulatory and supervisory bodies, local administrations, social security); evaluates the budget preparation processes and the approval stages in the TBMM Plan and Budget Commission and the General Assembly. (Related PLOs: PLO 3, PLO 4, PLO 5) DÖÇ 4 (Implementation, Expenditure Process, and Treasury Operations): Defines the authorities and responsibilities of the actors involved in budget implementation (authorizing officer, verifying officer, accounting officer); models the utilization of appropriations, the expenditure process, revenue collection, and Treasury cash management. (Related PLOs: PLO 5, PLO 7, PLO 11) DÖÇ 5 (Audit, Financial Sanctions, and Budget Closure): Examines internal control, internal audit, and Court of Accounts external audit processes; comprehends sanctions regarding public loss and financial liability; synthesizes the procedures for the clearance and closure of the budget via the Final Account Law. (Related PLOs: PLO 2, PLO 5, PLO 12)
Course Content	Definition and nature of budget; evolution of budget; development of budget and budgeting systems; functions of budget; budgeting principles: classical and modern budgeting principles; deviations from budget principles; budget concepts and theory of industrial budgets; budgeting process: preparation, approval and implementation of budget, budget and treasury transactions, budget appropriation

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	The fundamental concept, nature, and functions of the budget, and the historical development of the right to the budget.	Prof. Dr. Nihat Edizdoğan and Prof. Dr. Özhan Çetinkaya, Public Budget, Ekin Kitapevi, 5th Edition, Bursa 2014.
2	Budgetary principles (classical and modern principles) and deviations from budgetary principles
3	Budget theories (Classical, Keynesian, and modern approaches)
4	Budgeting systems (Traditional, Performance, Program, PPBS, Zero-Based, and Performance-Based Program Budgeting)
5	Budget types and scope within the Turkish Budget System under Law No. 5018
6	Classification of the budget (Analytical Budget Classification code structure and institutional-functional analysis)
7	Budget preparation phase (MTP, Budget Call, ceilings, and agency budget proposals)
8	MIDTERM EXAM (To be held at the announced date and location)
9	Submission of the budget to the TBMM, its review by the Plan and Budget Commission, and its approval by the General Assembly.
10	The budget implementation process and the officials involved in this process (Authorizing Officers and Accounting Officers)
11	Execution of public expenditure (expenditure instruction, accrual, payment order) and collection of public revenues.
12	Treasury operations, cash management, and budget deposits/advance payment practices
13	Internal audit of the budget (internal control, ex-ante financial control) and external audit conducted by the Court of Accounts.
14	Financial sanctions, public loss, personal liabilities, and competent judicial/administrative authorities
15	Closing of budget accounts, the Final Account Law process, and end-of-period general review.
16	Final Exam

Sources

Course Book	1. Bülbül, D.2023; Devlet Bütçesi, Turhan Kitabevi, Ankara

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	1	10
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	-	-
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	40
Final Exam/Final Jury	1	50
Toplam	3	100

Percentage of Semester Work
Percentage of Final Work	100
Total	100

Course Category

Core Courses	X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

#	Program Qualifications / Competencies	Level of Contribution
#	Program Qualifications / Competencies	1	2	3	4	5
1	They acquire the skills to understand, explain, and use the basic concepts and methods of economics.
2	Acquires macro-economic analysis skills.
3	Acquire microeconomic analysis skills.
4	Understands the formulation and implementation of economic policies at local, national, regional and/or global levels.					X
5	Learn different approaches to the economy and economic issues.				X
6	Learn qualitative and quantitative research techniques in economic analysis.
7	Improving the ability to use modern software, hardware and/or other technological tools.
8	Develops intra-disciplinary and inter-disciplinary team work skills.					X
9	Contributes to open-mindedness by encouraging critical analysis, discussion, and/or lifelong learning.
10	Develops a sense of work ethics and social responsibility.
11	Develops communication skills.
12	Improving the ability to effectively apply knowledge and skills in at least one of the following areas: Economic policy, public policy, international economic relations, industrial relations, monetary and financial relations			X

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)	16	3	48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Project
Report
Homework Assignments
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	32	32
Prepration of Final Exams/Final Jury	1	45	45
Total Workload			125