(in Polish) Budżetowanie w sektorze publicznym

obligatory courses

Classroom

The aim of the course is to familiarize students with the principles of creating, adopting, executing and managing the state budget and the budget of a local government unit.

1. Budgeting with the state budget:

- budget note

- the role of budgetary administrators

- role of the Minister of Finance

- budget construction

- budget classification

- expenditure rule

- performance budget

- budget management

2. Budgeting with the budget of a local government unit

- the role of the mayor (mayor, president)

- budget construction

- budget classification

- balancing the budget in the current part

- individual debt ratio

- budget management

Materials for listeners prepared by the lecturer.

Ustawa z 29 sierpnia 1997 r. o finansach publicznych

Student after completing the course:

In terms of knowledge:

K_W01 Knows and understands in-depth research methodology and terminology in the field of budgeting in the public sector

K_W02 Knows and understands in-depth the principles, procedures and practices regarding budgeting in the public sector

K_W03 Knows and understands in-depth theories and economic models regarding budgeting in the public sector

K_W04 Knows and understands in-depth legal regulations regarding budgeting in the public sector

K_W05 Knows and understands complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on budgeting in the public sector

In terms of skills:

K_U01 Is able to use the theory of the discipline of management and quality science and complementary sciences (economics and finance, legal sciences) to recognize, diagnose and solve problems related to budgeting in the public sector, using the appropriate selection of sources and adapting existing or developing new methods.

K_U02 Is able to correctly interpret complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on budgeting in the public sector, using the appropriate selection of sources.

K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports on complex and unusual problems related to budgeting in the public sector and present them communicatively, also in English - using IT and communication tools.

In terms of attitudes:

K-K01 Is ready to assess and critically approach complex situations and phenomena related to budgeting in the public sector

K_K03 Is ready to comply with and develop professional ethical standards related to budgeting in the public sector.

The pass is based on the assessment of a presentation prepared in groups regarding the budget of a selected local government unit. The presentation should present the most important elements of the budget, assess the way data is presented in the budget, describe the financial situation of the unit and present the opinions of the RIO.

Marking criteria:

• substantive correctness of the presentation

• use of knowledge acquired during classes

• method of presentation (dynamics, involvement, ability to interest the listener)

• knowledge of the presented content

• ability to answer questions about the presentation

There are 20 points to score.

Rating scale:

• up to 9 points - grade 2.0

• 10-11 points - grade 3.0

• 12-13 points - grade 3.5

• 14-15 points - grade 4.0

• 16-17 points - grade 4.5

• 18-20 points – grade 5.0