Course Outline PFM

PUBLIC FINANCIAL MANAGEMENT
SOCIAL SCIENCE FACULTY -2020/2021
CODE Number BCA2204
Contact Name MOHAMED ILKACASE (MASTER OF PUBLIC FINANCIAL MANAGEMENT)
Position Assit. Professor at UOB, SOCIAL SCIENCE FACULTY
Email Ilkacase5555@gmail.com
Telephone +252-90-6619622
Date September,1, 2020
1. Context
1.1 GENERAL DATA

Module Number BCA2204
Module Title PUBLIC FINANCAIL MANAGEMENT
Module Description Public Sector Financial Management Practice focuses on how

public sector entities of various kinds make the best use of the
vast resources entrusted to them in creating public value.
Public sector accounting is a core body of knowledge
supporting financial management. The purpose of this course
is to provide you the with public sector financial management
skills necessary to function in public sector environments of
low to medium complexity and low uncertainty. Topics
addressed include public expenditure management, Public
Debt Management, government budgeting and planning,
government financial reporting, internal control financial
management of government and not-for-profit programs, and
public sector auditing. and etc.
1
Module Image
Module Level Degree
Abbreviation PFM
Subtitle -
Duration in Semesters FIVE Semester
Frequency Offered every semester five
Language English/somali
Mode of Delivery Face-To-Face
1.2 ASSESSMENT
Description As part of assessment on the course students will prepare and present individual
assignment (20%), conduct a group research and submit a report (20%), take test
(20%) and write a final exam (40%).
Examination Types Written
Examination 2 Hours
Duration
Assignments Analyze cases in the practice of public financial management.
Repetition Students may be required to rework on assessments in case of failure to score the
minimum grade.
1.3 DESCRIPTION
2
Learning Upon completion of the module, students will be able to:
Outcomes
 Understand the concept and importance of public Financial management
 What is Public Financial Management?

 Differences between the public and private sector
 Overview of the public financial management cycle

 Plan the financial activities with the help of budget;
 Discuss how Allocation of Resources in different priorities of a

government
 Analyze costs to detect areas of weakness in public spending
 Manage the public assets effectively;
 Apply the techniques of managing public revenue;
Content The module covers the following topics:

 Public financial Management- An Overview
 Public Debt Management
 Ethiopia/Somalia Budget system
 Meaning and characteristics of Taxation
 Public Expenditure Management
 Public Revenue Management
 Internal control public Financial Management
 Managing Budget Execution
 Treasury and Cash Management and
 Corruption in PEM
Learning & Lecture, case analysis, group discussion, and class participation.
Teaching
Methods
Media Power point slides, exercises, and cases
Reference 1. Finkler, S.A., Calabrese, T., Purtell, R., Smith, D.L. (2013). Financial
material Management for Public, Health, and Not-for-Profit Organizations (4th ed.).
Pearson. (ISBN: 978-0-132-80566-7). Wang, X. (2014). Financial
Management in the Public Sector: Tools, Applications and Cases (3rd ed.).
Armonk, NY: M.E. Sharpe. (ISBN: 978-0-7656-3689-8).
2. Dan Corry (1997)” Public Expenditure- Effective Management and Control” The
Dryden press, London
3. Lyden F. J and Miller E G (1978) “ Public Budgeting-Program Planning and

Evaluation, 3rd Ed, Rand Mcnally College Publishing Co, Chicago
4. Anuradha Basu (1995) Public Expenditure decision Making, Sage Publications Ltd,
London
5. Richard Allen and Daniel Tommasi (2001) Managing Public Expenditure, OECD
3
6. David Heald (1983) Public Expenditure-Its Defense and reform, Oxford London
7. World Bank (1998) Public Expenditure Management Hand Book, WB, Washington D
1.4 ORGANISATIONAL DATA
4
Session Type
 Includes Debt issued to foreign citizens
 Methods of Repayment of Public Debt
 Measures of Debt burden
 Public Debt management
 Essential Elements for PDM
 For Example SOMALIA External Public

Debt per person and External Public
Debt as percent of GDP
 What Is Cost of Capital?
 Definition of WACC
ETHIOPIA/SOMALIA BUDGET SYSTEM Lecture

3 Group
work
 Budget in Ethiopia
Case
 Functions of Budget analysis
 The Concept of Budgeting in Ethiopia
 Budget Structures in Ethiopia
 Revenue Budget
 Categories of Revenues to
Government
 Tax Revenue
 Tax on Income
 Taxes on Property
 Taxes on Commodities
 Non-Tax Revenues
 Budget Deficit
 Methods of Financing Deficit
 Objectives of Deficit Financing
5
Session Type
 Pattern of Revenue Sharing
 Distribution of Revenues between

Central and States
 Basis for Revenue Sharing
 Categorization of Revenue
A. Central List,
B. Regional List, and
C. Joint/Concurrent List
MEANING AND CHARACTERISTICS OF Lecture
TAXATION 4 Group
work
 Sources of public revenues
 Objectives of taxation Case
analysis
 Characteristics of a good tax system
 Principles of taxation
 Effects of taxation
 Effects of taxation on capacity to work,
save and invest
 Effects of taxation on distribution
 Nature of taxes and tax
 Kinds of taxes
 Effects of taxation on stabilization
 Classification and choice of taxes
 Differences between direct and
indirect taxes
 Single vs multiple tax system
 Shifting and incidence of taxes
 Types of tax shifting
 Tax evasion and tax avoidance
 Causes of tax evasion
 Methods/sources of tax evasion
Public Expenditure Management- An Lecture
Overview 5
Group
 Concept of PE Management work
Case
 Goals and principles of PEM
analysis
6
Session Type
 Fiscal Policy and expenditure management
 Improving public expenditure management
 Managing the PEM reform process
 Corruption in PEM
Public Revenue Management 6
 Defining revenue
 Determining revenue needs
 Revenue forecasting process
 Forecasting methods
 Treasury Management
 PFM Reforms
Internal Control 7
• Meaning &Definition
• The control process
• Types and classification of controls
• Components of internal control
• Limitations of internal control
• Evaluating internal control
Programmes Degree in accounting

Course Outline PFM

Uploaded by

Copyright:

Available Formats

Course Outline PFM

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Course Outline PFM

Uploaded by

Copyright:

Available Formats

PUBLIC FINANCIAL MANAGEMENT

SOCIAL SCIENCE FACULTY -2020/2021

CODE Number BCA2204

Contact Name MOHAMED ILKACASE (MASTER OF PUBLIC FINANCIAL MANAGEMENT)

Position Assit. Professor at UOB, SOCIAL SCIENCE FACULTY

Date September,1, 2020

1.1 GENERAL DATA

Module Title PUBLIC FINANCAIL MANAGEMENT

Module Description Public Sector Financial Management Practice focuses on how

Module Level Degree

Duration in Semesters FIVE Semester

Frequency Offered every semester five

Mode of Delivery Face-To-Face

Examination Types Written

Assignments Analyze cases in the practice of public financial management.

 What is Public Financial Management?

 Overview of the public financial management cycle

 Discuss how Allocation of Resources in different priorities of a

 Manage the public assets effectively;

 Apply the techniques of managing public revenue;

Content The module covers the following topics:

Media Power point slides, exercises, and cases

3. Lyden F. J and Miller E G (1978) “ Public Budgeting-Program Planning and

 Includes Debt issued to foreign citizens

 Methods of Repayment of Public Debt

 Measures of Debt burden

 Public Debt management

 Essential Elements for PDM

 For Example SOMALIA External Public

 What Is Cost of Capital?

ETHIOPIA/SOMALIA BUDGET SYSTEM Lecture

 The Concept of Budgeting in Ethiopia

 Budget Structures in Ethiopia

 Methods of Financing Deficit

 Objectives of Deficit Financing

 Pattern of Revenue Sharing

 Distribution of Revenues between

 Basis for Revenue Sharing

 Fiscal Policy and expenditure management

 Improving public expenditure management

 Managing the PEM reform process

Public Revenue Management 6

 Determining revenue needs

 Revenue forecasting process

• The control process

• Types and classification of controls

• Components of internal control

• Limitations of internal control

• Evaluating internal control

Programmes Degree in accounting

You might also like