Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / KMY 438 - PUBLIC ADMINISTRATION

Code: KMY 438 Course Title: PUBLIC FINANCE MANAGEMENT AND AUDITING Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 4 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Optional
Department PUBLIC ADMINISTRATION
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer MUSTAFA ARSLAN (m.arslan@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The aim of this course is to teach basic concepts and developments in the field of public finance management and auditing and to provide background for related duties.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 The students can make lists about Turkish public financial resources. PO-1 Upon successful completion of the program students: Learn essential theoretical and empirical concepts of the discipline’s main branches, Political Science, Administration Science, Urbanization and Environmental Problems and Legal Sciences and gain a perspective which is appropriate for creating solutions in this scope;
PO-3 Analyze compenents of political, administrative and institutional systems, design institutional systems, and make operational the process of decision-making and coordination mechanisms which are effective for institutionalization;
PO-4 Gain ability to adaptate oneself to technologic innovations and use the maximum level of information technologies in order to make managerial decision-making and implementation process more efficient in terms of time and resources;
PO-5 Have ability to collect data, analyze and interpret the results via utilizing accumulation of information and interdisciplinary point of view while identifying and solving existing public administration problems;
Examination
LO-2 The students can explain the implementation fundamentals of Turkish public administration financial system. PO-1 Upon successful completion of the program students: Learn essential theoretical and empirical concepts of the discipline’s main branches, Political Science, Administration Science, Urbanization and Environmental Problems and Legal Sciences and gain a perspective which is appropriate for creating solutions in this scope;
PO-2 Identify and compare concrete models of international and national public administration, determine problems and develop solution-oriented models;
PO-3 Analyze compenents of political, administrative and institutional systems, design institutional systems, and make operational the process of decision-making and coordination mechanisms which are effective for institutionalization;
PO-5 Have ability to collect data, analyze and interpret the results via utilizing accumulation of information and interdisciplinary point of view while identifying and solving existing public administration problems;
Examination
LO-3 The students can analyse the theory and implementation steps of public administrations' strategic planning and budgeting processes. PO-1 Upon successful completion of the program students: Learn essential theoretical and empirical concepts of the discipline’s main branches, Political Science, Administration Science, Urbanization and Environmental Problems and Legal Sciences and gain a perspective which is appropriate for creating solutions in this scope;
PO-3 Analyze compenents of political, administrative and institutional systems, design institutional systems, and make operational the process of decision-making and coordination mechanisms which are effective for institutionalization;
PO-4 Gain ability to adaptate oneself to technologic innovations and use the maximum level of information technologies in order to make managerial decision-making and implementation process more efficient in terms of time and resources;
PO-5 Have ability to collect data, analyze and interpret the results via utilizing accumulation of information and interdisciplinary point of view while identifying and solving existing public administration problems;
Examination
LO-4 The students can explain with samples how will use effectively public finance sources. PO-1 Upon successful completion of the program students: Learn essential theoretical and empirical concepts of the discipline’s main branches, Political Science, Administration Science, Urbanization and Environmental Problems and Legal Sciences and gain a perspective which is appropriate for creating solutions in this scope;
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Basic concepts about public finance management and auditing; budgeting systems; strategic planning; performance based budgeting; control and auditing methods in public administration; problems about control and auditing
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Basic Concepts-1 Lecture
2 Basic Concepts-2 Lecture
3 Reform in Finance systems and Changing Public Finance management Lecture
4 Planning and Budgeting Systems Lecture
5 Strategic Planning Lecture
6 Performance Based Budgeting Lecture
7 Preparation of the Budget Lecture
8 mid-term exam
9 Control Mechanisms İn Public Administration Lecture
10 Control and Auditing Units in Turkish Administration Lecture
11 Internal Control Lecture
12 Internal Auditing Lecture
13 External Control and Auditing Lecture
14 Problems about Control and Auditing Lecture
15 General Assessment Lecture
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Aktan, Coşkun Can, Kamu Mali Yönetiminde Stratejik Planlama ve Performans Esaslı Bütçeleme, Seçkin, 2006
2 KESKİN, Duygu Anıl, İç Kontrol Sistemi: Kontrol Öz Değerlendirme, Beta Basım Yayım, İstanbul, Aralık, 2006
3 Serpil Ağcakaya vd. (2021) Kamu Mali yönetimi ve Denetimi, Ekin Yayınevi.
Required Course instruments and materials
Projection, internet, related legal documents.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 2 14 28
       b) Search in internet/Library 2 14 28
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 9 1 9
mid-term exam 1 1 1
Own study for final exam 9 1 9
final exam 1 1 1
0
0
Total work load; 118