ECTS - Public Budget
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 Lecturer(s) |
|
| 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;
|
| 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 | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Learns the fundamental concepts, theories, and methods of political science and public administration; and uses this knowledge to analyze the causes and consequences of political developments at the national and global levels. | |||||
| 2 | Understands how policies are formulated and implemented in real life at the local, national, regional, and/or global levels; identifies the key institutions and actors involved in these processes and comprehends the functioning of public administration. | |||||
| 3 | Gains foundational knowledge on fields related to political science and public administration—such as international relations, sociology, psychology, cultural studies, economics, law, and history—and thereby develops an interdisciplinary understanding that considers and connects the relationships among different domains of social life. | |||||
| 4 | Learns quantitative and qualitative research techniques applicable to the field of political science and public administration, as well as the use of relevant software, hardware, and/or technical tools; gains experience in designing and conducting research/projects aimed at developing practical skills in the field. | |||||
| 5 | Develops the ability to act with open-mindedness, refrain from discrimination, and be sensitive and respectful to different perspectives through the promotion of critical and analytical thinking, intellectual debate, and lifelong learning; thus, enhances skills for collective action. | |||||
| 6 | Develops decision-making and initiative taking, work completion and time management competencies by understanding business ethics in public administration, politics and all related fields. | |||||
| 7 | Develops communication skills, oral and written expression, presentation techniques; learns the writing principles and procedures required to write an academic article on political science and public administration disciplines. | |||||
| 8 | Gains command of English terminology in political science and public administration, and acquires the language proficiency necessary to engage with English-language scholarship; enabling comparative analysis of current political issues in various countries. | |||||
| 9 | Possesses knowledge of both Turkish and world political history, including key periods, turning points, and major actors; thereby understands the influence of countries' socio-historical backgrounds on contemporary political and administrative issues. | |||||
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 | ||