TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT712 |
| Name | Public Fiscal Management and Audit |
| Term | 2025-2026 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. ZUHAL ERGEN |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
It is aimed to make a detailed analysis about the content, actors and structure of public financial management in Turkey. It is also aimed to investigate and discuss the process of budget audit in Turkey.
Course Content
Public financial management, which is also defined as the organization of financial events carried out to meet the social and public needs of citizens, includes the budget system, public accounting and financial auditing issues and developments in these areas.
Course Precondition
No prerequisites
Resources
5018 sayılı KMYKK, Bütçe Hukuku; Öner, Kesik, Erdoğan. Kamu Bütçesi; F. Altuğ. Devlet Bütçesi, Kamil Tüğen. Sayıştay Kanunu
Notes
5018 sayılı KMYKK, Bütçe Hukuku; Öner, Kesik, Erdoğan. Kamu Bütçesi; F. Altuğ. Devlet Bütçesi, Kamil Tüğen. Sayıştay Kanunu
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | It deals with public fiscal management in Turkey in a comprehensive manner. |
| LO02 | Learns the elements and functioning of Public Fiscal Management. |
| LO03 | Gains the ability to evaluate applications related to the budget process. |
| LO04 | Comment on the concept and methodology of auditing. |
| LO05 | Learns the powers and duties of public financial audit units in Turkey. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | 2 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | 3 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | 4 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | 4 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General principles of Public Financial Management | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Historical process of the New Public Financial Management approach | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Public financial management and institutions in Türkiye | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Institutions and organizations within the Central Administration | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Institutions and organizations within the General Administration Budget | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Revolving funds and extra-budgetary funds | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Actors involved in public financial management | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Ministries, affiliated and related organizations | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Multi-year budgeting process in public financial management | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Introduction to PEBS and Analytical Budget Classification | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Performance Budget System Based on Strategic Plan | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Budget preparation and implementation processes | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Internal Audit and its elements | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | External Audit | Read the relevant sections. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 13 | 3 | 39 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 154 | ||
| Total Workload / 25 (h) | 6,16 | ||
| ECTS | 6 ECTS | ||