Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

Public Financial Management

Course Code	: MLY214
Course Type	: Area Elective
Couse Group	: First Cycle (Bachelor's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 3
Prt.	: 0
Credit	: 3
Lab	: 0
ECTS	: 5

Objectives of the Course

The aim of this course is to teach the fundamental principles of public financial management, including the processes of budget preparation, implementation, and auditing. It aims to provide students with knowledge about the effective management of public expenditures, budget discipline, financial control, and accountability. Additionally, the course will focus on the structure and functioning of Turkey's public financial management system and compare it with international practices.

Course Content

This course covers the concept of public financial management, including the processes of budget preparation, implementation, and auditing in detail. Key concepts such as the effective management of public expenditures, budget discipline, financial control, and accountability are explained. Additionally, the course examines the differences between Turkey's public financial management system and international practices, and discussions are held on the social and economic impacts of public financial management.

Name of Lecturer(s)

Learning Outcomes

1.	The student will be able to explain the basic principles of public financial management and the budget preparation processes.
2.	The student will be able to analyze the management of public expenditures, borrowing, and revenue generation methods.
3.	The student will be able to discuss the public financial management system and the legal framework in Türkiye.
4.	The student will be able to evaluate budget auditing and financial control processes through practical application.
5.	The student will be able to compare international public financial management standards with practices in Türkiye.

Recommended or Required Reading

1.	Kamu Mali Yönetimi, (2023) Nazım Öztürk: Ekin
2.	Kamu Mali Yönetimi ve Denetimi, (2021) Serpil Ağcakaya, Kamil Tüğen, Emine Uzunali: Ekin Yayınevi

Weekly Detailed Course Contents

Week 1 - Theoretical

Introduction to Public Financial Management; Basic concepts of public financial management, its importance, and the function of the public budget.

Week 2 - Theoretical

Budget Preparation; The budget preparation process, budget requests, drafting the budget, and policy formulation.

Week 3 - Theoretical

Budget Implementation and Monitoring; Implementation of the budget, expenditure discipline, and budget monitoring techniques.

Week 4 - Theoretical

Public Expenditure and Revenue Management; Classification of public expenditures, revenue sources, and tax policies.

Week 5 - Theoretical

Budget Auditing; Internal auditing, external auditing, the role of the Court of Accounts, and financial control processes.

Week 6 - Theoretical

Performance-Based Budgeting in Public Financial Management; The concept of performance-based budgeting and its application in Türkiye.

Week 7 - Theoretical

Public Borrowing and Debt Management; Public borrowing instruments, domestic and external debt management, and borrowing strategies.

Week 8 - Theoretical

Legal Framework in Public Financial Management; Public financial management laws and regulations in Turkey (e.g., Law No. 5018).

Week 9 - Theoretical

Good Governance and Transparency in Public Financial Management; Transparency, accountability, and good governance principles in public financial management.

Week 10 - Theoretical

Public Financial Management and International Standards; The impact of international standards such as those of the IMF, World Bank, and OECD on public financial management.

Week 11 - Theoretical

Public Financial Management in Türkiye and Reforms; Public financial management reforms and transformation processes in Türkiye.

Week 12 - Theoretical

Public Finance and Economic Impacts; The impact of public financial management on economic growth, employment, and income distribution.

Week 13 - Theoretical

Digitalization in Public Financial Management; The impact of digital technologies on public financial management and e-government applications.

Week 14 - Theoretical

General Review and Case Studies; Overall course review, case analyses, current application examples, and discussions.

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	5	2	98
Individual Work	1	10	1	11
Midterm Examination	1	10	1	11
Final Examination	1	10	1	11
TOTAL WORKLOAD (hours)				131

Contribution of Learning Outcomes to Programme Outcomes

	PÇ-1	PÇ-2	PÇ-3	PÇ-4	PÇ-5	PÇ-6	PÇ-7	PÇ-8	PÇ-9	PÇ-10
OÇ-1	5	4	3	2	5	3	5	4	2	4
OÇ-2	4	4	3	2	5	4	4	4	3	4
OÇ-3	5	4	4	2	5	3	5	4	2	3
OÇ-4	4	3	3	2	4	3	4	4	2	5
OÇ-5	5	4	3	2	5	3	4	5	2	3