The aim of this course is to enable students to understand the theoretical foundations of public budgeting, its place and functions in public financial management; and to acquire knowledge and skills regarding the preparation, implementation, auditing, and performance-based budgeting processes. By the end of the course, students are expected to be able to analyze the public budget system in Türkiye, interpret budget documents, and evaluate budget processes within the framework of financial legislation.

The course covers the definition, development, and functions of the public budget, budget principles, budget systems, budget theories, budget preparation, implementation, and auditing, performance-based budgeting, program budgeting, medium-term programs and medium-term financial plans, strategic planning, Law No. 5018 on Public Financial Management and Control, central government budgets, local government budgets, budget deficits and budget policies, and current practices related to the public budget in Türkiye.