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

The Law of Public Expenditures

Course Code	: MLY426
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

It is the detailed examination and evaluation of the legal regulations that constitute the source of Public Expenditure Law which is another important subdivision of fiscal law besides tax law and borrowing law and which can be called as expenditure legislation.

Course Content

Public expenditure and public goods and services, Classification of public expenditures, public expenditure law and the relation of public expenditure law with other branches of science, sources of public expenditure law, taxation of public administrations included in public expenditure public sector and their legal-financial structures, public expenditure public expenditure accounting, public expenditure accounting, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure law, public expenditure law and the Court of Accounts.

Name of Lecturer(s)

Learning Outcomes

1.	Knows the concepts of budget and expenditure.
2.	Knows the principles of public expenditure.
3.	Knows the budgetary process
4.	Knows the public sector and public financial management
5.	Knows expenditure auditing and judicial review

Recommended or Required Reading

1.	Yaşar Methibay, Public Expenditure Law, 1.Edition, Ankara: Orion Publisher, 2014.

Weekly Detailed Course Contents

Week 1 - Theoretical

Obtains knowledge about the fundamental concepts of public expenditure law

Week 2 - Theoretical

Obtains knowledge about the sources of public expenditure law.

Week 3 - Theoretical

Obtains knowledge about the public budget.

Week 4 - Theoretical

Obtains knowledge about the principles of public expenditure law.

Week 5 - Theoretical

Obtains knowledge about types of public budgets and expenditures.

Week 6 - Theoretical

Obtains knowledge about the public sector and public financial management.

Week 7 - Theoretical

Demonstrates an understanding of the structure and functioning of public financial management in Turkey

Week 8 - Theoretical

Demonstrates an understanding of the Public Financial Management and Control Law.

Week 9 - Theoretical

Demonstrates an understanding of the implementation process of the public budget.

Week 10 - Theoretical

Obtains knowledge about expenditure auditing and judicial review.

Week 11 - Theoretical

Obtains knowledge about the application of public expenditure law in terms of place, time, and meaning, as well as the examination of constitutional principles.

Week 12 - Theoretical

Demonstrates an understanding of the spatial, temporal, and substantive application of public expenditure law, along with the analysis of relevant constitutional principles.

Week 13 - Theoretical

Demonstrates an understanding of the concepts of procurement and public purchasing, along with the fundamental principles that govern public procurement processes.

Week 14 - Theoretical

Obtains knowledge about the resolution of disputes in public expenditure law through administrative and judicial means.

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%70

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	5	2	98
Midterm Examination	1	10	1	11
Final Examination	1	15	1	16
TOTAL WORKLOAD (hours)				125

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	5	4	5	5	5	5	4	3	4
OÇ-2	5	5	5	5	5	4	5	5	3	4
OÇ-3	5	5	5	5	5	5	5	5	3	4
OÇ-4	5	5	5	5	5	4	5	5	3	4
OÇ-5	5	5	5	5	5	5	5	5	3	5